INCOME TAXES (Tables)

12 Months Ended

Sep. 27, 2025

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes consists of the following:

	Year Ended
	September 27, 2025		September 28, 2024
	(in thousands)
Current provision (benefit):
Federal	$	102	$	85
State and local	62		161
	164		246
Deferred provision (benefit):
Federal	581		(617)
State and local	4,579		(444)
	5,160		(1,061)
	$	5,324	$	(815)

Schedule of Effective Tax Rate Reconciliation

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

	Year Ended
	September 27, 2025		September 28, 2024
	(in thousands)
Provision at federal statutory rate (21%)	$	(806)	$	(958)
State and local income taxes, net of tax benefits	(100)		231
Gain on forgiveness of PPP Loans	—		(60)
Tax credits	(801)		(943)
Loss attributable to non-controlling interest	(484)		(32)
Changes in tax rates	167		5
Change in valuation allowance	7,322		963
Other	26		(21)
	$	5,324	$	(815)

Schedule of Deferred Tax Assets and Liabilities

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

	September 27, 2025		September 28, 2024
	(in thousands)
Deferred tax assets:
State net operating loss carryforwards	$	4,598	$	4,670
Lease liabilities	18,222		20,349
Deferred compensation	239		257
Tax credits	4,033		3,376
Partnership investments	260
Other	228		392
Deferred tax assets, before valuation allowance	27,580		29,044
Valuation allowance	(11,558)		(4,236)
Deferred tax assets, net of valuation allowance	16,022		24,808
Deferred tax liabilities:
Depreciation and amortization	(16,032)		(19,636)
Prepaid expenses	(350)		(373)
Deferred tax liabilities	(16,382)		(20,009)
Net deferred tax assets (liabilities)	$	(360)	$	4,799

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 27, 2025		September 28, 2024
	(in thousands)
Balance at beginning of year	$	210	$	185
Additions based on tax positions taken in current and prior years	(24)		25
Decreases based on tax positions taken in prior years	—		—
Balance at end of year	$	186	$	210