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INCOME TAXES (Details) - Schedule of Deferred Tax Assets Liabilities - USD ($) $ in Thousands | Sep. 28, 2024 | Sep. 30, 2023
--- | --- | ---
Deferred tax assets: |  |
Reversal of aged payables | $ 18 | $ 18
Capitalized inventory costs | 26 | 28
Accrued bonuses | 52 | 66
Accruals for potential uninsured claims | 27 | 13
Gift cards | 247 | 223
Deferred revenue | 205 | 179
Tip credit | 914 | 570
Operating lease liabilities | 3,319 | 3,525
Limited partnership investments | 446 | 475
Interest rate swaps | 14 | (134)
Accrued limited retirement | 76 | 73
Subtotal | 5,344 | 5,036
Less: Valuation allowance |  |
Total net deferred tax assets | 5,344 | 5,036
Deferred tax liabilities: |  |
Limited partnership management fees | (680) | (873)
Book/tax differences in property and equipment and intangible assets | (1,901) | (1,573)
Operating lease right of use assets | (3,152) | (3,391)
Total deferred tax liabilities | (5,733) | (5,837)
Net deferred tax liability | $ (389) | $ (801)

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