INCOME TAXES (Tables)

12 Months Ended

Sep. 28, 2024

Income Tax Disclosure [Abstract]

Schedule of Benefit for Income Taxes

The benefit for income taxes consists of the following:

	Year Ended
	September 28, 2024		September 30, 2023
	(in thousands)
Current provision (benefit):
Federal	$	85	$	319
State and local	161		237
	246		556
Deferred provision (benefit):
Federal	(617)		(237)
State and local	(444)		(383)
	(1,061)		(620)
	$	(815)	$	(64)

Schedule of Effective Tax Rate Reconciliation

The effective tax rate differs from the U.S. income tax rate as follows:

	Year Ended
	September 28, 2024		September 30, 2023
	(in thousands)
Provision at federal statutory rate (21%)	$	(958)	$	(1,139)
State and local income taxes, net of tax benefits	231		(241)
Goodwill impairment	—		419
Gain on forgiveness of PPP Loans	(60)		(57)
Tax credits	(943)		(961)
Loss attributable to non-controlling interest	(32)		(120)
Changes in tax rates	5		49
Change in valuation allowance	963		1,866
Other	(21)		120
	$	(815)	$	(64)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	September 28, 2024		September 30, 2023
	(in thousands)
Deferred tax assets:
State net operating loss carryforwards	$	4,670	$	5,170
Lease liabilities	20,349		22,072
Deferred compensation	257		376
Tax credits	3,376		2,483
Other	392		511
Deferred tax assets, before valuation allowance	29,044		30,612
Valuation allowance	(4,236)		(3,273)
Deferred tax assets, net of valuation allowance	24,808		27,339
Deferred tax liabilities:
Depreciation and amortization	(19,636)		(23,065)
Partnership investments	—		(188)
Prepaid expenses	(373)		(348)
Deferred tax liabilities	(20,009)		(23,601)
Net deferred tax assets	$	4,799	$	3,738

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits excluding interest and penalties is as follows:

	September 28, 2024		September 30, 2023
	(in thousands)
Balance at beginning of year	$	185	$	159
Additions based on tax positions taken in current and prior years	25		26
Decreases based on tax positions taken in prior years	—		—
Balance at end of year	$	210	$	185