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Segment Reporting (Tables) | 12 Months Ended
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Sep. 28, 2025
Segment Reporting [Abstract] |
Schedule of Summary of Segment Performance | The Chief Operating Decision Maker (CODM), which is our CEO, uses the segment revenue, cost of sales and net operating income to assess the Company’s performance and allocation of resources. A summary of segment performance for the twelve months ended September 28, 2025 and September 29, 2024 is included in the table below: Schedule of Summary of Segment Performance
|  | Optex Systems Richardson |  |  | Applied Optics Center Dallas |  |  | Other (non- allocated costs and eliminations) |  |  | Consolidated |  |  | Optex Systems Richardson |  |  | Applied Optics Center Dallas |  |  | Other (non- allocated costs and eliminations) |  |  | Consolidated |
|  | (Thousands) Twelve months ended |
|  | September 28, 2025 |  |  | September 29, 2024 |
|  | Optex Systems Richardson |  |  | Applied Optics Center Dallas |  |  | Other (non- allocated costs and eliminations) |  |  | Consolidated |  |  | Optex Systems Richardson |  |  | Applied Optics Center Dallas |  |  | Other (non- allocated costs and eliminations) |  |  | Consolidated |
Revenue from External Customers |  | $ | 23,761 |  |  | $ | 17,576 |  |  | $ | - |  |  | $ | 41,337 |  |  | $ | 18,171 |  |  | $ | 15,824 |  |  | $ | - |  |  | $ | 33,995 |
Intersegment Revenues |  |  | - |  |  |  | 1,157 |  |  |  | (1,157 | ) |  |  | - |  |  |  | - |  |  |  | 1,042 |  |  |  | (1,042 | ) |  |  | - |
Total Segment Revenue |  |  | 23,761 |  |  |  | 18,733 |  |  |  | (1,157 | ) |  |  | 41,337 |  |  |  | 18,171 |  |  |  | 16,866 |  |  |  | (1,042 | ) |  |  | 33,995 |
Total Cost of Sales |  |  | 17,699 |  |  |  | 12,738 |  |  |  | (1,157 | ) |  |  | 29,280 |  |  |  | 14,401 |  |  |  | 11,107 |  |  |  | (1,042 | ) |  |  | 24,466 |
Gross Profit |  |  | 6,062 |  |  |  | 5,995 |  |  |  | - |  |  |  | 12,057 |  |  |  | 3,770 |  |  |  | 5,759 |  |  |  | - |  |  |  | 9,529 |
Gross Margin % |  |  | 25.5 | % |  |  | 32.0 | % |  |  | - |  |  |  | 29.2 | % |  |  | 20.7 | % |  |  | 34.1 | % |  |  | - |  |  |  | 28.0 | %
General and Administrative Expense |  |  | 3,771 |  |  |  | 771 |  |  |  | 383 |  |  |  | 4,925 |  |  |  | 3,630 |  |  |  | 653 |  |  |  | 425 |  |  |  | 4,708 |
Segment Allocated G&A Expense |  |  | (1,356 | ) |  |  | 1,356 |  |  |  | - |  |  |  | - |  |  |  | (1,486 | ) |  |  | 1,486 |  |  |  | - |  |  |  | - |
Net General & Administrative Expense |  |  | 2,415 |  |  |  | 2,127 |  |  |  | 383 |  |  |  | 4,925 |  |  |  | 2,144 |  |  |  | 2,139 |  |  |  | 425 |  |  |  | 4,708 |
Operating Income (Loss) |  |  | 3,647 |  |  |  | 3,868 |  |  |  | (383 | ) |  |  | 7,132 |  |  |  | 1,626 |  |  |  | 3,620 |  |  |  | (425 | ) |  |  | 4,821 |
Operating Income (Loss) % |  |  | 15.3 | % |  |  | 20.6 | % |  |  | - |  |  |  | 17.3 | % |  |  | 8.9 | % |  |  | 21.5 | % |  |  | - |  |  |  | 14.2 | %
Asset Impairment |  |  | (804 | ) |  |  | - |  |  |  | - |  |  |  | (804 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Interest Income (Expense) |  |  | - |  |  |  | - |  |  |  | 23 |  |  |  | 23 |  |  |  | - |  |  |  | - |  |  |  | (47 | ) |  |  | (47 | )
Income (Loss) before taxes |  | $ | 2,843 |  |  |  | 3,868 |  |  |  | (360 | ) |  |  | 6,351 |  |  | $ | 1,626 |  |  |  | 3,620 |  |  |  | (472 | ) |  |  | 4,774 |
Income (loss) before taxes % |  |  | 12.0 | % |  |  | 20.6 | % |  |  | - |  |  |  | 15.4 | % |  |  | 8.9 | % |  |  | 21.5 | % |  |  | - |  |  |  | 14.0 | %
Schedule of Segment Reporting Information | The financial table below presents the information for each of the reportable segments profit or loss as well as segment assets for each year. The Company does not allocate interest expense, income taxes or unusual items to segments. Schedule of Segment Reporting Information
|  | Reportable Segment Financial Information (thousands) |
|  | Twelve months ended September 28, 2025 |
|  | Optex Systems Richardson |  |  | Applied Optics Center Dallas |  |  | Other (non-allocated costs and intersegment eliminations) |  |  | Consolidated Total |
Revenues from external customers |  | $ | 23,761 |  |  | $ | 17,576 |  |  | $ | - |  |  | $ | 41,337 |
Intersegment revenues |  |  | - |  |  |  | 1,157 |  |  |  | (1,157 | ) |  |  | - |
Total Revenue |  |  | 23,761 |  |  |  | 18,733 |  |  |  | (1,157 | ) |  |  | 41,337 |
Interest income |  |  | - |  |  |  | - |  |  |  | (23 | ) |  |  | (23 | )
Depreciation and Amortization |  |  | 276 |  |  |  | 239 |  |  |  | - |  |  |  | 515 |
Income (loss) before taxes |  |  | 2,843 |  |  |  | 3,868 |  |  |  | (360 | ) |  |  | 6,351 |
Other significant noncash items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allocated home office expense |  |  | (1,356 | ) |  |  | 1,356 |  |  |  | - |  |  |  | - |
Stock compensation expense |  |  | - |  |  |  | - |  |  |  | 383 |  |  |  | 383 |
Warranty expense |  |  | - |  |  |  | 110 |  |  |  | - |  |  |  | 110 |
Segment Assets |  |  | 22,126 |  |  |  | 7,930 |  |  |  | - |  |  |  | 30,056 |
Expenditures for segment assets |  |  | 259 |  |  |  | 245 |  |  |  | - |  |  |  | 504 |
|  | Reportable Segment Financial Information (thousands) |
|  | Twelve months ended September 29, 2024 |
|  | Optex Systems Richardson |  |  | Applied Optics Center Dallas |  |  | Other (non-allocated costs and intersegment eliminations) |  |  | Consolidated Total |
Revenues from external customers |  | $ | 18,171 |  |  | $ | 15,824 |  |  | $ | - |  |  | $ | 33,995 |
Intersegment revenues |  |  | - |  |  |  | 1,042 |  |  |  | (1,042 | ) |  |  | - |
Total Revenue |  |  | 18,171 |  |  |  | 16,866 |  |  |  | (1,042 | ) |  |  | 33,995 |
Interest expense |  |  | - |  |  |  | - |  |  |  | 47 |  |  |  | 47 |
Depreciation and Amortization |  |  | 167 |  |  |  | 320 |  |  |  | - |  |  |  | 487 |
Income (loss) before taxes |  |  | 1,626 |  |  |  | 3,620 |  |  |  | (472 | ) |  |  | 4,774 |
Other significant noncash items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allocated home office expense |  |  | (1,486 | ) |  |  | 1,486 |  |  |  | - |  |  |  | - |
Stock compensation expense |  |  | - |  |  |  | - |  |  |  | 425 |  |  |  | 425 |
Warranty expense |  |  | 17 |  |  |  | 12 |  |  |  | - |  |  |  | 29 |
Segment Assets |  |  | 17,038 |  |  |  | 8,480 |  |  |  | - |  |  |  | 25,518 |
Expenditures for segment assets |  |  | 1,382 |  |  |  | 349 |  |  |  | - |  |  |  | 1,731 |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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