XML 65 R53.htm IDEA: XBRL DOCUMENT
v3.22.4

INCOME TAXES (Details) - Schedule of components of deferred tax assets - USD ($) | Oct. 01, 2022 | Oct. 02, 2021
--- | --- | ---
Schedule Of Components Of Deferred Tax Assets Abstract |  |
Reversal of aged payables | $ 18,000 | $ 18,000
Capitalized inventory costs | 26,000 | 26,000
Accrued bonuses | 84,000 | 96,000
Accruals for potential uninsured claims | 19,000 | 34,000
Gift cards | 198,000 | 195,000
Limited partnership management fees | (862,000) | (720,000)
Tip credit | 71,000 | 85,000
Book/tax differences in property and equipment | (1,106,000) | (886,000)
Book/tax differences in operating leases | 488,000 | 428,000
Limited partnership investments | 394,000 | 264,000
Accrued limited retirement | 65,000 | 54,000
Total Deferred Tax Liabilities, Net | $ (605,000) | $ (406,000)

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to book/tax differences in operating leases. + References No definition available. + Details
Name: | bdl_DeferredTaxAssetsBookTaxDifferencesOperatingLeases
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset (liabilities) attributable to deductible temporary differences from property, plant, and equipment. + References No definition available. + Details
Name: | bdl_DeferredTaxAssetsLiabilitiesPropertyPlantAndEquipment
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to accruals for potential uninsured claims. + References No definition available. + Details
Name: | bdl_DeferredTaxAssetsTaxDeferredExpenseAccrualsForPotentialUninsuredClaims
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from limited partnership management fees. + References No definition available. + Details
Name: | bdl_LimitedPartnershipManagementFees
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the reversal of aged payables. + References No definition available. + Details
Name: | bdl_ReversalOfAgedPayables
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | bdl_ScheduleOfComponentsOfDeferredTaxAssetsAbstract
Namespace Prefix: | bdl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total deferred tax assets (liabilities). + References No definition available. + Details
Name: | bdl_TotalDeferredTaxAssetsLiabilities
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxAssetsDeferredIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from equity method investments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxAssetsEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxAssetsInventory
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee bonuses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBonuses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from postretirement benefits. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPostretirementBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant