GOODWILL, TRADEMARKS AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 28, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill and Trademarks

The changes in the carrying amount of goodwill and trademarks for the years ended September 28, 2024 and September 30, 2023 are as follows:

	Goodwill		Trademarks
	(in thousands)
Balance as of October 1, 2022	$	17,440	$	4,220
Acquired during the year	—		—
Impairment charge (1)	(10,000)		—
Balance as of September 30, 2023	7,440		4,220
Acquired during the year	—		—
Impairment charge (1)	(4,000)		—
Balance as of September 28, 2024	$	3,440	$	4,220

(1) Accumulated impairment losses as of September 28, 2024 and September 30, 2023 were $14,000,000 and $10,000,000, respectively.

Schedule of Intangible Assets

Intangible assets consist of the following:

	September 28, 2024		September 30, 2023
	(in thousands)
Purchased leasehold rights (a) - fully amortized	$	1,995	$	1,995
Noncompete agreements and other - 5-10 years	633		633
	2,628		2,628
Less accumulated amortization	2,530		2,441
Intangible Assets - Net	$	98	$	187

(a)Purchased leasehold rights arose from acquiring leases and subleases of various restaurants.