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Income Taxes (Tables)

12 Months Ended

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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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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