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BUSINESS SEGMENTS
 12 Months Ended
Sep. 30, 2023
Business Segments [Abstract]  
BUSINESS SEGMENTS

NOTE 17. BUSINESS SEGMENTS

We operate principally in two reportable segments – package stores and restaurants. This determination was made by the Chief Financial Officer of the Company to align our financial reporting presentation with the major streams of revenue generation. The operation of package stores consists of retail liquor sales and related items. Information concerning the revenues and operating income for our fiscal years ended 2023 and 2022, and identifiable assets for the two reportable segments in which we operate, are shown in the following table.

Operating income is total revenue less cost of merchandise sold and operating expenses relative to each segment. In computing operating income, none of the following items have been included: interest expense, other non-operating income and expense and income taxes. Identifiable assets by segment are those assets that are used in our operations in each segment. Corporate assets are principally cash and real property, improvements, furniture, equipment and vehicles used at our corporate headquarters. We do not have any operations outside of the United States and transactions between restaurants and package liquor stores are not material.

   (in thousands) 
   September 30,
2023		   October 1,
2022		 
Operating Revenues:          
Restaurants  $136,238   $123,627 
Package stores   35,187    31,692 
Other revenues   2,971    2,813 
Total operating revenues  $174,396   $158,132 
Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests:          
Restaurants  $7,611   $6,228 
Package stores   2,704    2,608 
    10,315    8,836 
Corporate expenses, net of other revenues   (3,291)   (1,907)
Income from Operations   7,024    6,929 
Interest expense   (1,067)   (757)
Interest and Other Income   108    131 
Gain on forgiveness of debt   
—
    3,488 
Gain on sale of property and equipment   
—
    21 
Income before provision for income taxes  $6,065   $9,812 
Provision for Income Taxes   (649)   (763)
Net Income   5,416    9,049 
Net Income Attributable to Noncontrolling Interests   (1,417)   (2,737)
Net Income Attributable to Flanigan’s Enterprises, Inc.  $3,999   $6,312 
           
Depreciation and Amortization:          
Restaurants  $2,669   $2,290 
Package stores   468    316 
    3,137    2,606 
Corporate   447    406 
Total Depreciation and Amortization  $3,584   $3,012 
           
Capital Expenditures          
Restaurants  $7,440   $6,578 
Package stores   3,855    2,038 
    11,295    8,616 
Corporate   9,279    826 
Total Capital Expenditures  $20,574   $9,442 
           
Identifiable Assets:          
Restaurants  $76,575   $73,596 
Package stores   23,714    20,035 
    100,289    93,631 
Corporate   45,480    53,861 
Consolidated Totals  $145,769   $147,492