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Income Taxes (Tables) | 12 Months Ended
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Sep. 28, 2025
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Provision | The income tax provision for the twelve months ended September 28, 2025 and September 29, 2024 include the following: Schedule of Income Tax Provision
|  | 2025 |  |  | 2024 |
|  | (Thousands) |
|  | 2025 |  |  | 2024 |
Current income tax expense: |  |  |  |  |  |  |  |
Current year federal income tax |  | $ | 1,456 |  |  | $ | 1,045 |
Prior year tax adjustment |  |  | - |  |  |  | (14 | )
Current income tax expense |  |  | 1,456 |  |  |  | 1,031 |
Deferred income tax provision (benefit): |  |  |  |  |  |  |  |
Federal |  |  | (252 | ) |  |  | (25 | )
Provision for income taxes, net |  | $ | 1,204 |  |  | $ | 1,006 |
Schedule of Effective Income Tax Rate Reconciliation | The income tax provision for Optex Systems Holdings as of September 28, 2025 and September 29, 2024 differs from those computed using the statutory federal tax rate in the respective years due to the following permanent differences: Schedule of Effective Income Tax Rate Reconciliation
|  | ($ in Thousands) |
|  | 2025 |  |  | % |  |  | 2024 |  |  | % |
Tax provision at statutory federal rate |  | $ | 1,334 |  |  |  | 21 |  |  | $ | 1,003 |  |  |  | 21 |
Nondeductible expenses |  |  | 1 |  |  |  | - |  |  |  | 3 |  |  |  | - |
Other permanent adjustments |  |  | (131 | ) |  |  | (2 | ) |  |  | 14 |  |  |  | - |
Prior year federal income tax adjustment |  |  | - |  |  |  | - |  |  |  | (14 | ) |  |  | - |
Change in deferred tax valuation allowance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Provision for income taxes, net |  | $ | 1,204 |  |  |  | 19 |  |  | $ | 1,006 |  |  |  | 21 |
Schedule of Deferred Income Tax Assets (Liabilities) | Deferred income taxes recorded in the balance sheets result from differences between financial statement and tax reporting of income and deductions. A summary of the composition of the deferred income tax assets (liabilities) follows: Schedule of Deferred Income Tax Assets (Liabilities)
|  | As of September 28, 2025 |  |  | As of September 29, 2024 |
|  | (Thousands) |
|  | Deferred Tax Asset |
|  | As of September 28, 2025 |  |  | As of September 29, 2024 |
Stock Compensation |  | $ | 83 |  |  | $ | 177 |
Inventory Reserve |  |  | 404 |  |  |  | 232 |
Unicap |  |  | 60 |  |  |  | 59 |
Deferred Compensation |  |  | 65 |  |  |  | 56 |
Property and Equipment |  |  | (213 | ) |  |  | (233 | )
Intangible Asset Amortization |  |  | 188 |  |  |  | 10 |
Contract Loss Reserve |  |  | 28 |  |  |  | 54 |
Accrued Paid Time Off |  |  | 103 |  |  |  | 92 |
Net Operating Losses |  |  | 1,189 |  |  |  | 1,223 |
Other |  |  | 65 |  |  |  | 50 |
Subtotal |  | $ | 1,972 |  |  | $ | 1,720 |
Valuation allowance |  |  | (773 | ) |  |  | (773 | )
Net deferred asset |  | $ | 1,199 |  |  | $ | 947 |

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