INCOME TAXES (Tables)

12 Months Ended

Oct. 03, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

	Year Ended
	October 3, 2020		September 28, 2019
	(in thousands)
Current provision (benefit):
Federal	$	(2,652)	$	260
State and local	58		267
	(2,594)		527
Deferred provision (benefit):
Federal	(780)		(931)
State and local	(1,011)		(187)
	(1,791)		(1,118)
	$	(4,385)	$	(591)

Schedule of Effective Tax Rate Reconciliation

The effective tax rate differs from the U.S. income tax rate as follows:

	Year Ended
	October 3, 2020		September 28, 2019
	(in thousands)
Provision at Federal statutory rate (21%)	$	(1,891)	$	393
State and local income taxes, net of tax benefits	(919)		(160)
Tax credits	(542)		(1,029)
Income (loss) attributable to non-controlling interest	(15)		45
Changes in tax rates	(65)		2
Net operating loss carryback Federal rate benefit	(1,022)		—
Change in valuation allowance	21		81
Other	48		77
	$	(4,385)	$	(591)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	October 3, 2020		September 28, 2019
	(in thousands)
Deferred tax assets:
State net operating loss carryforwards	$	5,427	$	4,406
Lease liabilities	10,729		422
Deferred compensation	358		313
Tax credits	1,862		1,253
Partnership investments	346		347
Other	550		—
Deferred tax assets, before valuation allowance	19,272		6,741
Valuation allowance	(413)		(392)
Deferred tax assets, net of valuation allowance	18,859		6,349
Deferred tax liabilities:
Depreciation and amortization	(12,440)		(2,049)
Prepaid expenses	(522)		(194)
Deferred tax liabilities	(12,962)		(2,243)
Net deferred tax assets	$	5,897	$	4,106

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows:

	October 3, 2020		September 28, 2019
	(in thousands)
Balance at beginning of year	$	158	$	110
Additions based on tax positions taken in current and prior years	19		407
Settlements	—		(205)
Lapse in statute of limitations	—		(109)
Decreases based on tax positions taken in prior years	(75)		(45)
Balance at end of year	$	102	$	158