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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Sep. 28, 2024 | Sep. 30, 2023
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Deferred tax assets: |  |
State net operating loss carryforwards | $ 4,670 | $ 5,170
Lease liabilities | 20,349 | 22,072
Deferred compensation | 257 | 376
Tax credits | 3,376 | 2,483
Other | 392 | 511
Deferred tax assets, before valuation allowance | 29,044 | 30,612
Valuation allowance | (4,236) | (3,273)
Deferred tax assets, net of valuation allowance | 24,808 | 27,339
Deferred tax liabilities: |  |
Depreciation and amortization | (19,636) | (23,065)
Partnership investments | 0 | (188)
Prepaid expenses | (373) | (348)
Deferred tax liabilities | (20,009) | (23,601)
Net deferred tax assets | $ 4,799 | $ 3,738

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