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INCOME TAXES (Tables)

12 Months Ended

Oct. 02, 2021

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

			Year Ended
			October 2, 2021						October 3, 2020
			(in thousands)
Current provision (benefit):
Federal			$	(1,093)					$	(2,652)
State and local			77						58
			(1,016)						(2,594)
Deferred provision (benefit):
Federal			946						(780)
State and local			1,251						(1,011)
			2,197						(1,791)
			$	1,181					$	(4,385)

Schedule of Effective Tax Rate Reconciliation

The effective tax rate differs from the U.S. income tax rate as follows:

			Year Ended
			October 2, 2021						October 3, 2020
			(in thousands)
Provision at Federal statutory rate (21%)			$	3,240					$	(1,891)
State and local income taxes, net of tax benefits			433						(919)
Gain on forgiveness of PPP Loans			(1,974)						—
Tax credits			(741)						(542)
Income (loss) attributable to non-controlling interest			(287)						(15)
Changes in tax rates			33						(65)
Net operating loss carryback Federal rate benefit			(159)						(1,022)
Change in valuation allowance			845						21
Other			(209)						48
			$	1,181					$	(4,385)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

			October 2, 2021						October 3, 2020
			(in thousands)
Deferred tax assets:
State net operating loss carryforwards			$	5,595					$	5,427
Lease liabilities			12,116						10,729
Deferred compensation			310						358
Tax credits			2,777						1,862
Partnership investments			—						346
Other			492						550
Deferred tax assets, before valuation allowance			21,290						19,272
Valuation allowance			(1,258)						(413)
Deferred tax assets, net of valuation allowance			20,032						18,859
Deferred tax liabilities:
Depreciation and amortization			(15,308)						(12,440)
Partnership investments			(566)						—
Prepaid expenses			(458)						(522)
Deferred tax liabilities			(16,332)						(12,962)
Net deferred tax assets			$	3,700					$	5,897

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows:

			October 2, 2021						October 3, 2020
			(in thousands)
Balance at beginning of year			$	102					$	158
Additions based on tax positions taken in current and prior years			76						19
Settlements			—						—
Lapse in statute of limitations			—						—
Decreases based on tax positions taken in prior years			—						(75)
Balance at end of year			$	178					$	102

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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