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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Oct. 01, 2022
Oct. 02, 2021
Income Tax Disclosure [Abstract]    
Provision at Federal statutory rate (21%) $ 2,440 $ 3,240
State and local income taxes, net of tax benefits 275 433
Gain on forgiveness of PPP Loans (432) (1,974)
Tax credits (998) (741)
Income (loss) attributable to non-controlling interest (188) (287)
Changes in tax rates 22 33
Net operating loss carryback Federal rate benefit 0 (159)
Change in valuation allowance 149 845
Other 180 (209)
Income tax provision (benefit) $ 1,448 $ 1,181