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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Oct. 01, 2022
Oct. 02, 2021
Cash Flows from Operating Activities:    
Net income $ 9,049,000 $ 16,765,000
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:    
Depreciation and amortization 2,990,000 2,981,000
Amortization of leasehold interests 32,000 82,000
Amortization of finance lease right-of-use asset 198,000
Amortization of operating lease right-of-use asset 2,377,000 2,345,000
Gain on forgiveness of PPP loans (3,488,000) (10,136,000)
Non-cash interest expense 109,000
Gain on sale of property and equipment (21,000) (44,000)
Loss on abandonment of property and equipment 40,000 56,000
Amortization of deferred loan costs 36,000 75,000
Deferred income taxes 199,000 758,000
Income from unconsolidated limited partnership (16,000) (125,000)
Changes in operating assets and liabilities:    
Prepaid income taxes (96,000) (65,000)
Other receivables (6,000) 231,000
Inventories (1,429,000) (1,436,000)
Prepaid expenses 1,751,000 2,301,000
Other assets (299,000) (1,000)
Accounts payable and accrued expenses 898,000 223,000
Operating lease liabilities (1,993,000) (3,015,000)
Due to franchisees 302,000 1,336,000
Deferred revenue 176,000 1,378,000
Net cash and cash equivalents provided by operating activities 10,502,000 14,016,000
Cash Flows from Investing Activities:    
Purchase of property and equipment (4,017,000) (6,519,000)
Purchase of construction in progress (3,393,000) (4,104,000)
Deposit on property and equipment (1,698,000) (476,000)
Purchase of liquor license (446,000) (192,000)
Proceeds from sale of fixed assets 55,000 111,000
Distributions from unconsolidated limited partnership 32,000 28,000
Business acquisition (75,000)
Investment in limited partnership (404,000)
Net cash and cash equivalents used in investing activities (9,542,000) (11,556,000)
Cash Flows from Financing Activities:    
Payments of long-term debt (3,736,000) (4,100,000)
Deferred loan costs (131,000) (56,000)
Proceeds from long-term debt 8,708,000 2,758,000
Proceeds from PPP loans 3,464,000
Principal payments on finance leases (81,000)
Dividends paid (1,858,000)
Distributions to noncontrolling interests (3,111,000) (1,691,000)
Proceeds from minority interest offering 8,630,000
Net cash and cash equivalents provided by financing activities 8,502,000 294,000
Net Increase in Cash and Cash Equivalents 9,462,000 2,754,000
Cash and Cash Equivalents, Beginning 32,676,000 29,922,000
Cash and Cash Equivalents, Ending 42,138,000 32,676,000
Cash paid during the year for:    
Interest 757,000 938,000
Income taxes 660,000 371,000
Supplemental Disclosure for Non-Cash Investing and Financing Activities:    
Financing of insurance contracts 1,861,000 1,429,000
Purchase deposits transferred to property and equipment 50,000 14,000
Purchase deposits transferred to construction in progress 512,000 48,000
Construction in progress transferred to property and equipment 3,258,000
Construction in progress in accounts payable and accrued expenses 1,426,000 312,000
Operating lease liabilities arising from right-of-use assets 3,335,000 8,754,000
Purchase of vehicle in exchange for debt 58,000
Purchase of property in exchange for debt $ 2,200,000