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Note 10 - Income Taxes - Deferred Tax Asset and Liability Components (Details) - USD ($) | Sep. 30, 2023 | Oct. 01, 2022
--- | --- | ---
Defined benefit plans | $ 2,551,000 | $ 2,617,000
Accrued expenses and asset reserves | 2,392,000 | 2,430,000
Stock-based compensation | 1,288,000 | 1,176,000
R & E Capitalization | 125,000 | 0
Operating lease liability | 434,000 | 353,000
State net operating loss carryforwards and tax credits | 158,000 | 142,000
Valuation allowance | (3,000) | (32,000)
Deferred tax assets | 6,945,000 | 6,686,000
Plant and equipment | (12,143,000) | (11,546,000)
Prepaid insurance | (1,123,000) | (1,279,000)
Right of use assets | (435,000) | (352,000)
Goodwill | (787,000) | (595,000)
Deferred tax liabilities | (14,488,000) | (13,772,000)
Net deferred tax liability | $ (7,543,000) | $ (7,086,000)

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