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LIQUOR LICENSES | 12 Months Ended
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Oct. 01, 2022
Liquor Licenses [Abstract] |
LIQUOR LICENSES | NOTE 11. LIQUOR LICENSES Liquor licenses, which are indefinite lived assets, are tested for impairment in September of each of our fiscal years. The fair value of liquor licenses at October 1, 2022, exceeded the carrying amount; therefore, we recognized no impairment loss. The fair value of the liquor licenses was evaluated by comparing the carrying value to recent sales for similar liquor licenses in the County issued. At October 1, 2022 and October 2, 2021, the total carrying amount of our liquor licenses was $1,268,000 and $822,000, respectively. In our fiscal year 2022, we acquired a 4 COP Quota Liquor License for $446,000 for use in Broward County, Florida which we intend to use in connection with the operation of a package liquor store we are developing in Miramar, Florida. During our fiscal year 2021, we acquired a 4 COP Quota Liquor License for $192,200 for use in Broward County, Florida which we currently use in the operation of “Brendan’s Sports Pub”, the restaurant/bar in Pompano Beach, Florida we purchased during our fiscal year 2022.

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