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BUSINESS SEGMENTS (Tables) | 12 Months Ended
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Sep. 27, 2025
Business Segments [Abstract] |
Schedule of Business Segments | Information concerning the revenues and operating income for the years ended September 27, 2025 and September 28, 2024, and identifiable assets for the two reportable segments in which we operate, are shown in the following tables.
|  | Restaurant |  |  | Package |  |  | Corporate |  |  | Eliminations |  |  | Total |
REVENUES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restaurant food sales |  | $ | 124,501 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 124,501 |
Intersegment revenues |  |  | 4,529 |  |  |  | — |  |  |  | — |  |  |  | (4,529 | ) |  |  | — |
Restaurant bar sales |  |  | 31,764 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 31,764 |
Package goods sales |  |  | — |  |  |  | 46,988 |  |  |  | — |  |  |  | — |  |  |  | 46,988 |
TOTAL REVENUE: |  |  | 160,794 |  |  |  | 46,988 |  |  |  | — |  |  |  | (4,529 | ) |  |  | 203,253 |
COST OF MERCHANDISE SOLD: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of merchandise sold: |  |  | 52,174 |  |  |  | 35,185 |  |  |  | — |  |  |  | — |  |  |  | 87,359 |
Intersegment cost of merchandise sold |  |  | 4,529 |  |  |  | — |  |  |  | — |  |  |  | (4,529 | ) |  |  | — |
TOTAL COST OF MERCHANDISE SOLD: |  |  | 56,703 |  |  |  | 35,185 |  |  |  | — |  |  |  | (4,529 | ) |  |  | 87,359 |
GROSS PROFIT: |  |  | 104,091 |  |  |  | 11,803 |  |  |  | — |  |  |  | — |  |  |  | 115,894 |
ADDITIONAL REVENUES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Franchise-related revenues |  |  | — |  |  |  | — |  |  |  | 1,754 |  |  |  | — |  |  |  | 1,754 |
Intersegment franchise-related revenues |  |  | — |  |  |  | — |  |  |  | 5,664 |  |  |  | (5,664 | ) |  |  | — |
Intersegment partnership income |  |  | — |  |  |  | — |  |  |  | 1,651 |  |  |  | (1,651 | ) |  |  | — |
Other revenues |  |  | 162 |  |  |  | — |  |  |  | 79 |  |  |  | — |  |  |  | 241 |
TOTAL ADDITIONAL REVENUES: |  |  | 162 |  |  |  | — |  |  |  | 9,148 |  |  |  | (7,315 | ) |  |  | 1,995 |
ADDITIONAL EXPENSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payroll and related costs |  |  | 52,272 |  |  |  | 3,479 |  |  |  | 7,950 |  |  |  | — |  |  |  | 63,701 |
Operating expenses |  |  | 22,795 |  |  |  | 3,063 |  |  |  | 1,580 |  |  |  | — |  |  |  | 27,438 |
Intersegment operating expenses |  |  | 2,507 |  |  |  | — |  |  |  | 2,871 |  |  |  | (5,378 | ) |  |  | — |
Occupancy costs |  |  | 6,719 |  |  |  | 784 |  |  |  | 367 |  |  |  | — |  |  |  | 7,870 |
Intersegment occupancy costs |  |  | 666 |  |  |  | 194 |  |  |  | — |  |  |  | (860 | ) |  |  | — |
Selling, general and administrative expenses |  |  | 1,578 |  |  |  | 166 |  |  |  | 3,719 |  |  |  | — |  |  |  | 5,463 |
Intersegment selling, general and administrative expenses |  |  | — |  |  |  | — |  |  |  | 286 |  |  |  | (286 | ) |  |  | — |
Depreciation and amortization |  |  | 3,443 |  |  |  | 632 |  |  |  | 597 |  |  |  | — |  |  |  | 4,672 |
TOTAL ADDITIONAL EXPENSES: |  |  | 89,980 |  |  |  | 8,318 |  |  |  | 17,370 |  |  |  | (6,524 | ) |  |  | 109,144 |
Income (Loss) from Operations |  |  | 14,273 |  |  |  | 3,485 |  |  |  | (8,222 | ) |  |  | (791 | ) |  |  | 8,745 |
OTHER INCOME (EXPENSE): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | — |  |  |  | (957 | ) |  |  | — |  |  |  | (957 | )
Intersegment interest expense |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | 8 |  |  |  | — |
Interest and other income |  |  | 10 |  |  |  | 90 |  |  |  | 296 |  |  |  | — |  |  |  | 396 |
Intersegment interest and other income |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | (8 | ) |  |  | — |
Rental income |  |  | — |  |  |  | — |  |  |  | 1,077 |  |  |  | — |  |  |  | 1,077 |
Intersegment rental income |  |  | — |  |  |  | — |  |  |  | 860 |  |  |  | (860 | ) |  |  | — |
Rental expense |  |  | — |  |  |  | — |  |  |  | (622 | ) |  |  | — |  |  |  | (622 | )
|  |  | 10 |  |  |  | 90 |  |  |  | 654 |  |  |  | (860 | ) |  |  | (106 | )
Income (loss) before provision for income taxes: |  |  | 14,283 |  |  |  | 3,575 |  |  |  | (7,568 | ) |  |  | (1,651 | ) |  |  | 8,639 |
Provision for income taxes |  |  | — |  |  |  | — |  |  |  | (622 | ) |  |  | — |  |  |  | (622 | )
Net Income (Loss) |  |  | 14,283 |  |  |  | 3,575 |  |  |  | (8,190 | ) |  |  | (1,651 | ) |  |  | 8,017 |
Less: Net Income attributable to noncontrolling interests |  |  | (2,984 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,984 | )
Net Income (Loss) Attributable to Flanigan’s Enterprises, Inc. |  | $ | 11,299 |  |  | $ | 3,575 |  |  | $ | (8,190 | ) |  | $ | (1,651 | ) |  | $ | 5,033 |
|  | Restaurant |  |  | Package |  |  | Corporate |  |  | Eliminations |  |  | Total |
REVENUES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restaurant food sales |  | $ | 114,795 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 114,795 |
Intersegment revenues |  |  | 4,141 |  |  |  | — |  |  |  | — |  |  |  | (4,141 | ) |  |  | — |
Restaurant bar sales |  |  | 30,010 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 30,010 |
Package goods sales |  |  | — |  |  |  | 40,497 |  |  |  | — |  |  |  | — |  |  |  | 40,497 |
TOTAL REVENUE: |  |  | 148,946 |  |  |  | 40,497 |  |  |  | — |  |  |  | (4,141 | ) |  |  | 185,302 |
COST OF MERCHANDISE SOLD: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of merchandise sold: |  |  | 49,862 |  |  |  | 30,128 |  |  |  | — |  |  |  | — |  |  |  | 79,990 |
Intersegment cost of merchandise sold |  |  | 4,141 |  |  |  | — |  |  |  | — |  |  |  | (4,141 | ) |  |  | — |
TOTAL COST OF MERCHANDISE SOLD: |  |  | 54,003 |  |  |  | 30,128 |  |  |  | — |  |  |  | (4,141 | ) |  |  | 79,990 |
GROSS PROFIT: |  |  | 94,943 |  |  |  | 10,369 |  |  |  | — |  |  |  | — |  |  |  | 105,312 |
ADDITIONAL REVENUES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Franchise-related revenues |  |  | — |  |  |  | — |  |  |  | 1,693 |  |  |  | — |  |  |  | 1,693 |
Intersegment franchise-related revenues |  |  | — |  |  |  | — |  |  |  | 5,845 |  |  |  | (5,845 | ) |  |  | — |
Intersegment partnership income |  |  | — |  |  |  | — |  |  |  | 1,156 |  |  |  | (1,156 | ) |  |  | — |
Other revenues |  |  | 165 |  |  |  | — |  |  |  | 56 |  |  |  | — |  |  |  | 221 |
TOTAL ADDITIONAL REVENUES: |  |  | 165 |  |  |  | — |  |  |  | 8,750 |  |  |  | (7,001 | ) |  |  | 1,914 |
ADDITIONAL EXPENSES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payroll and related costs |  |  | 49,024 |  |  |  | 3,153 |  |  |  | 7,172 |  |  |  | — |  |  |  | 59,349 |
Intersegment payroll costs |  |  | — |  |  |  | (24 | ) |  |  | — |  |  |  | 24 |  |  |  | — |
Operating expenses |  |  | 20,517 |  |  |  | 2,640 |  |  |  | 1,544 |  |  |  | — |  |  |  | 24,701 |
Intersegment operating expenses |  |  | 2,431 |  |  |  | — |  |  |  | 3,173 |  |  |  | (5,604 | ) |  |  | — |
Occupancy costs |  |  | 6,534 |  |  |  | 862 |  |  |  | 358 |  |  |  | — |  |  |  | 7,754 |
Intersegment occupancy costs |  |  | 665 |  |  |  | 184 |  |  |  | — |  |  |  | (849 | ) |  |  | — |
Selling, general and administrative expenses |  |  | 1,232 |  |  |  | 167 |  |  |  | 3,914 |  |  |  | — |  |  |  | 5,313 |
Intersegment selling, general and administrative expenses |  |  | — |  |  |  | — |  |  |  | 286 |  |  |  | (286 | ) |  |  | — |
Depreciation and amortization |  |  | 3,216 |  |  |  | 499 |  |  |  | 553 |  |  |  | — |  |  |  | 4,268 |
TOTAL ADDITIONAL EXPENSES: |  |  | 83,619 |  |  |  | 7,481 |  |  |  | 17,000 |  |  |  | (6,715 | ) |  |  | 101,385 |
Income (Loss) from Operations |  |  | 11,489 |  |  |  | 2,888 |  |  |  | (8,250 | ) |  |  | (286 | ) |  |  | 5,841 |
OTHER INCOME (EXPENSE): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | — |  |  |  | (1,019 | ) |  |  | — |  |  |  | (1,019 | )
Intersegment interest expense |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | 8 |  |  |  | — |
Interest and other income |  |  | 22 |  |  |  | 82 |  |  |  | 103 |  |  |  | — |  |  |  | 207 |
Intersegment interest and other income |  |  | — |  |  |  | 20 |  |  |  | 8 |  |  |  | (28 | ) |  |  | — |
Rental income |  |  | — |  |  |  | — |  |  |  | 1,105 |  |  |  | — |  |  |  | 1,105 |
Intersegment rental income |  |  | — |  |  |  | — |  |  |  | 849 |  |  |  | (849 | ) |  |  | — |
Rental expense |  |  | — |  |  |  | — |  |  |  | (550 | ) |  |  | — |  |  |  | (550 | )
Gain on sale of property and equipment |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 2 |
|  |  | 22 |  |  |  | 102 |  |  |  | 490 |  |  |  | (869 | ) |  |  | (255 | )
Income (loss) before provision for income taxes: |  |  | 11,511 |  |  |  | 2,990 |  |  |  | (7,760 | ) |  |  | (1,155 | ) |  |  | 5,586 |
Provision for income taxes |  |  | — |  |  |  | — |  |  |  | (286 | ) |  |  | — |  |  |  | (286 | )
Net Income (Loss) |  |  | 11,511 |  |  |  | 2,990 |  |  |  | (8,046 | ) |  |  | (1,155 | ) |  |  | 5,300 |
Less: Net Income attributable to noncontrolling interests |  |  | (1,944 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,944 | )
Net Income (Loss) Attributable to Flanigan’s Enterprises, Inc. |  | $ | 9,567 |  |  | $ | 2,990 |  |  | $ | (8,046 | ) |  | $ | (1,155 | ) |  | $ | 3,356 |
|  | (in thousands) |
|  | For the Fiscal Year Ended |
|  | September 27, |  |  | September 28, |
|  | 2025 |  |  | 2024 |
Capital Expenditures: |  |  |  |  |  |
Restaurants |  | $ | 4,815 |  |  | $ | 4,986 |
Package stores |  |  | 289 |  |  |  | 197 |
Corporate |  |  | 740 |  |  |  | 864 |
Consolidated Totals |  | $ | 5,844 |  |  | $ | 6,047 |
|  | (in thousands) |
|  | September 27, |  |  | September 28, |
|  | 2025 |  |  | 2024 |
Identifiable Assets: |  |  |  |  |  |
Restaurants |  | $ | 76,500 |  |  | $ | 77,613 |
Package stores |  |  | 24,053 |  |  |  | 23,084 |
Corporate |  |  | 40,070 |  |  |  | 41,385 |
Consolidated Totals |  | $ | 140,623 |  |  | $ | 142,082 |

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