Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Provision for income taxes

The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following:

	Year Ended
	September 30,			September 24,			September 25,
	2023			2022			2021
Current
Federal	$	8		$	10		$	7
State and local		955			1,057			1,001
		963			1,067			1,008
Deferred		(295	)		(638	)		102
	$	668		$	429		$	1,110

Income tax reconciliation

The provision for income taxes differs from income taxes computed at the U.S. federal statutory rate as a result of the following:

	Year Ended
	September 30,			September 24,			September 25,
	2023			2022			2021
Income tax provision at federal statutory tax rate	$	26,128		$	29,429		$	26,020
Impact of Partnership income not subject to    federal income taxes		(31,604	)		(30,851	)		(26,444	)
Permanent differences		104			131			174
Change in valuation allowance		6,721			1,174			570
State income taxes		(552	)		717			929
Other		(129	)		(171	)		(139	)
Provision for income taxes - current and deferred	$	668		$	429		$	1,110

Deferred tax assets and liabilities

The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows:

	Year Ended
	September 30,			September 24,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	48,910		$	39,355
Allowance for doubtful accounts		246			368
Inventory		766			418
Deferred revenue		519			526
Other accruals		2,717			2,391
Total deferred tax assets		53,158			43,058
Deferred tax liabilities:
Intangible assets		208			1,191
Property, plant and equipment		5,460			1,393
Total deferred tax liabilities		5,668			2,584
Net deferred tax assets		47,490			40,474
Valuation allowance		(46,163	)		(39,442	)
Net deferred tax assets	$	1,327		$	1,032