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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 27, 2025
Income Taxes [Abstract] |
Schedule of Provision for Income Taxes | The components of our provision for income taxes for our fiscal years 2025 and 2024 are as follows:
|  | (in thousands) |
|  | 2025 |  |  | 2024 |
Current: |  |  |  |  |  |
Federal |  | $ | 267 |  |  | $ | 246 |
State |  |  | 277 |  |  |  | 305 |
|  |  | 544 |  |  |  | 551 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (1 | ) |  |  | (282 | )
State |  |  | 79 |  |  |  | 17 |
|  |  | 78 |  |  |  | (265 | )
|  | $ | 622 |  |  | $ | 286 |
Schedule of Reconciliation of Income Tax | A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows:
|  | (in thousands) |
|  | 2025 |  |  | 2024 |
Tax provision at the statutory rate |  | $ | 1,814 |  |  | $ | 1,173 |
Non-controlling interests |  |  | (627 | ) |  |  | (408 | )
State income taxes, net of federal income tax |  |  | 279 |  |  |  | 264 |
FICA tip credit |  |  | (1,112 | ) |  |  | (1,029 | )
True up adjustment |  |  | 46 |  |  |  | 77 |
Other permanent items, net |  |  | 222 |  |  |  | 209 |
|  | $ | 622 |  |  | $ | 286 |
Schedule of Deferred Tax Assets Liabilities | The components of our deferred tax assets (liabilities) at September 27, 2025 and September 28, 2024 were as follows:
|  | (in thousands) |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Reversal of aged payables |  | $ | 18 |  |  | $ | 18 |
Capitalized inventory costs |  |  | 26 |  |  |  | 26 |
Accrued bonuses |  |  | 77 |  |  |  | 52 |
Accruals for potential uninsured claims |  |  | 45 |  |  |  | 27 |
Gift cards |  |  | 271 |  |  |  | 247 |
Deferred revenue |  |  | 92 |  |  |  | 205 |
Tip credit |  |  | 1,200 |  |  |  | 914 |
Operating lease liabilities |  |  | 3,208 |  |  |  | 3,319 |
Limited partnership investments |  |  | 353 |  |  |  | 446 |
Accrued limited retirement |  |  | 73 |  |  |  | 76 |
Interest rate swaps |  |  | — |  |  |  | 14 |
Subtotal |  | $ | 5,363 |  |  | $ | 5,344 |
Less: Valuation allowance |  |  | — |  |  |  | — |
Total net deferred tax assets |  |  | 5,363 |  |  |  | 5,344 |
|  | (in thousands) |
|  | 2025 |  |  | 2024 |
Deferred tax liabilities: |  |  |  |  |  |
Limited partnership management fees |  | $ | (636 | ) |  | $ | (680 | )
Book/tax differences in property and equipment and intangible assets |  |  | (2,154 | ) |  |  | (1,901 | )
Operating lease right of use assets |  |  | (3,020 | ) |  |  | (3,152 | )
Interest Rate Swaps |  |  | (34 | ) |  |  | — |
Total deferred tax liabilities |  |  | (5,844 | ) |  |  | (5,733 | )
Net deferred tax liability |  | $ | (481 | ) |  | $ | (389 | )

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