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INCOME TAXES - Schedule of Deferred Tax Assets Liabilities (Details) - USD ($) $ in Thousands | Sep. 27, 2025 | Sep. 28, 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
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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