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Note 9 - Employee Benefit Plans | 3 Months Ended
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Dec. 28, 2024
Notes to Financial Statements |
Retirement Benefits [Text Block] | (9) Employee Benefit Plans Supplemental retirement benefit plan. We have Supplemental Retirement Benefit Agreements (each, a “SRBA”) with certain of our employees (each, a “Participant”). Under the SRBAs, if the Participant remains in continuous service with us for a period of at least 30 years, we will pay the Participant a supplemental retirement benefit for the 15-year period following the Participant’s retirement equal to 50% of the Participant’s highest average annual base salary for five consecutive years in the 10-year period preceding the Participant’s retirement. If the Participant retires prior to the later of age 65 or the completion of 30 years of continuous service with us but has completed at least 10 years of continuous service, the amount of the Participant’s supplemental retirement benefit will be reduced by 1/360th for each month short of 30 years that the Participant was employed by us. Net periodic pension cost for the SRBAs consists of the following components included in selling, general and administrative expense:
|  | Three Months Ended |
|  | December 28, |  |  | December 30, |
(In thousands) |  | 2024 |  |  | 2023 |
Interest cost |  | $ | 151 |  |  | $ | 147 |
Service cost |  |  | 69 |  |  |  | 63 |
Net periodic pension cost |  | $ | 220 |  |  | $ | 210 |

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