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Note 7 - Income Taxes (Tables)

12 Months Ended

Sep. 26, 2023

Notes Tables

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		September 26, 2023 Long Term				September 27, 2022 Long Term
Deferred income tax assets (liabilities):
Tax effect of net operating loss carry-forward		$	3,622			$	3,942
General business credits			6,262				5,225
Deferred revenue			29				50
Intangibles basis differences			925				398
Long-term lease liability			10,613				11,113
Other future benefits			668				666
Deferred tax assets			22,119				21,394
Less valuation allowance			-				(10,535	)
Deferred tax assets, net of valuation allowance			22,119				10,859
Partnership/joint venture basis differences			(64	)			(30	)
Property and Equipment basis differences			(1,731	)			(1,424	)
ROU asset			(8,741	)			(9,225	)
Other future expense			-				(180	)
Deferred tax liabilities			(10,536	)			(10,859	)
Net deferred tax assets (liabilities)		$	11,583			$	-

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Fiscal 2023				Fiscal 2022
Current:
Federal		$	-			$	-
State			4				(5	)
			4				(5	)
Deferred:
Federal			(9,925	)			-
State			(866	)			-
			(10,791	)			-
Total income tax (benefit) expense		$	(10,787	)		$	(5	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Fiscal 2023				Fiscal 2022
Total expense (benefit) computed by applying statutory federal rate		$	182			$	(556	)
State income tax, net of federal tax benefit			344				(56	)
FICA/WOTC tax credits			(989	)			(694	)
Effect of change in tax law			-				-
Effect of change in valuation allowance			(10,535	)			1,164
Permanent differences			383				60
Other			(172	)			87
Provision for income taxes		$	(10,787	)		$	(5	)

X

- Definition

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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-Section 50
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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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