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Stock-Based Compensation | 9 Months Ended
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Jun. 25, 2024
Stock-Based Compensation [Abstract] |
Stock-Based Compensation | Note 5. Stock-Based Compensation The Company has traditionally maintained incentive compensation plans that include provisions for the issuance of equity-based awards. The Company established the 2008 Omnibus Equity Incentive Compensation Plan in 2008 (the “2008 Plan”) and has outstanding awards that were issued under the 2008 Plan. Subsequently, the 2008 Plan expired in 2018 and the Company established a new plan, the 2018 Omnibus Equity Incentive Plan (the “2018 Plan”) during the 2018 fiscal year, which was approved by shareholders on May 24, 2018. Future awards will be issued under the 2018 Plan. On February 8, 2022 the Company’s shareholders approved a proposal to increase the number of shares available for issuance under the 2018 Plan from 900,000 to 1,050,000, which currently represents the maximum number of shares available for issuance under the 2018 Plan. Stock-based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite service period (generally the vesting period of the grant). The Company recognizes the impact of forfeitures as they occur. For the quarters ended June 25, 2024 and June 27, 2023, we recognized $28,000 and $14,000, respectively, related to stock-based compensation arrangements. Our net income for the three quarters ended June 25, 2024 and June 27, 2023 includes $106,000 and $104,000, respectively, of compensation costs related to our stock-based compensation arrangements.

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