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Income Taxes (Tables) | 12 Months Ended
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Sep. 28, 2024
Income Tax Disclosure [Abstract] |
Provision for income taxes | The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following:
|  | Year Ended |
|  | September 28, |  |  | September 30, |  |  | September 24, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current |  |  |  |  |  |  |  |  |
Federal |  | $ | 6 |  |  | $ | 8 |  |  | $ | 10 |
State and local |  |  | 728 |  |  |  | 955 |  |  |  | 1,057 |
|  |  | 734 |  |  |  | 963 |  |  |  | 1,067 |
Deferred |  |  | — |  |  |  | (295 | ) |  |  | (638 | )
|  | $ | 734 |  |  | $ | 668 |  |  | $ | 429 |
Income tax reconciliation | The provision for income taxes differs from income taxes computed at the U.S. federal statutory rate as a result of the following:
|  | Year Ended |
|  | September 28, |  |  | September 30, |  |  | September 24, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Income tax provision at federal statutory tax rate |  | $ | 15,731 |  |  | $ | 26,128 |  |  | $ | 29,429 |
Impact of Partnership income not subject to federal income taxes |  |  | (20,245 | ) |  |  | (31,604 | ) |  |  | (30,851 | )
Permanent differences |  |  | 135 |  |  |  | 104 |  |  |  | 131 |
Change in valuation allowance |  |  | 4,725 |  |  |  | 6,721 |  |  |  | 1,174 |
State income taxes |  |  | 449 |  |  |  | (552 | ) |  |  | 717 |
Other |  |  | (61 | ) |  |  | (129 | ) |  |  | (171 | )
Provision for income taxes - current and deferred |  | $ | 734 |  |  | $ | 668 |  |  | $ | 429 |
Deferred tax assets and liabilities | The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows:
|  | Year Ended |
|  | September 28, |  |  | September 30, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 55,785 |  |  | $ | 48,910 |
Allowance for doubtful accounts |  |  | 272 |  |  |  | 246 |
Inventory |  |  | 873 |  |  |  | 766 |
Deferred revenue |  |  | 486 |  |  |  | 519 |
Other accruals |  |  | 4,026 |  |  |  | 2,717 |
Total deferred tax assets |  |  | 61,442 |  |  |  | 53,158 |
Deferred tax liabilities: |  |  |  |  |  |
Intangible assets |  |  | 278 |  |  |  | 208 |
Property, plant and equipment |  |  | 8,949 |  |  |  | 5,460 |
Total deferred tax liabilities |  |  | 9,227 |  |  |  | 5,668 |
Net deferred tax assets |  |  | 52,215 |  |  |  | 47,490 |
Valuation allowance |  |  | (50,888 | ) |  |  | (46,163 | )
Net deferred tax assets |  | $ | 1,327 |  |  | $ | 1,327 |

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