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Earnings Per Common Share | 12 Months Ended
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Sep. 28, 2013
Earnings Per Common Share [Abstract] |
Earnings Per Common Share | 9. Earnings Per Common Share The Company calculates earnings per share using the two-class method in accordance with FASB ASC Topic 260. The two-class method of computing basic earnings per share for each period reflects the cash dividends paid per share for each class of stock, plus the amount of allocated undistributed earnings per share computed using the participation percentage which reflects the dividend rights of each class of stock. Diluted earnings per share is calculated assuming the conversion of all shares of Class B Common Stock to shares of Class A Common Stock on a share-for-share basis. The tables below r econcile the numerators and denominators of basic and diluted earnings per share for current and prior periods.
|  | Year Ended
|  | September 28, 2013
|  | Class A |  | Class B
Numerator: Allocated net income |  |  |  |  |  |
Net income allocated, basic |  | $ | 11,638,545 |  | $ | 9,157,345
Conversion of Class B to Class A shares |  |  | 9,157,345 |  |  | —
Net income allocated, diluted |  | $ | 20,795,890 |  | $ | 9,157,345
Denominator: Weighted average shares outstanding |  |  |  |  |  |
Weighted average shares outstanding, basic |  |  | 13,054,425 |  |  | 10,817,989
Conversion of Class B to Class A shares |  |  | 10,817,989 |  |  | —
Weighted average shares outstanding, diluted |  |  | 23,872,414 |  |  | 10,817,989
Earnings per share |  |  |  |  |  |
Basic |  | $ | 0.89 |  | $ | 0.85
Diluted |  | $ | 0.87 |  | $ | 0.85
|  | Year Ended |  | Year Ended
|  | September 29, 2012 |  | September 24, 2011
|  | Class A |  | Class B |  | Class A |  | Class B
Numerator: Allocated net income |  |  |  |  |  |  |  |  |  |  |  |
Net income allocated, basic |  | $ | 24,151,777 |  | $ | 19,292,566 |  | $ | 21,540,808 |  | $ | 17,518,702
Conversion of Class B to Class A shares |  |  | 19,292,566 |  |  | — |  |  | 17,518,702 |  |  | —
Net income allocated, diluted |  | $ | 43,444,343 |  | $ | 19,292,566 |  | $ | 39,059,510 |  | $ | 17,518,702
Denominator: Weighted average shares outstanding |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding, basic |  |  | 12,936,583 |  |  | 11,364,899 |  |  | 12,905,408 |  |  | 11,542,049
Conversion of Class B to Class A shares |  |  | 11,364,899 |  |  | — |  |  | 11,542,049 |  |  | —
Weighted average shares outstanding, diluted |  |  | 24,301,482 |  |  | 11,364,899 |  |  | 24,447,457 |  |  | 11,542,049
Earnings per share |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.87 |  | $ | 1.70 |  | $ | 1.67 |  | $ | 1.52
Diluted |  | $ | 1.79 |  | $ | 1.70 |  | $ | 1.60 |  | $ | 1.52

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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