GOODWILL, TRADEMARKS AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill and Trademarks

The changes in the carrying amount of goodwill and trademarks for the years ended September 30, 2023 and October 1, 2022 are as follows:

	Goodwill		Trademarks
	(in thousands)
Balance as of October 2, 2021	$	17,440	$	4,220
Acquired during the year	—		—
Balance as of October 1, 2022	17,440		4,220
Acquired during the year	—		—
Impairment charge (1)	(10,000)		—
Balance as of September 30, 2023	$	7,440	$	4,220

(1) Accumulated impairment losses as of September 30, 2023 and October 1, 2022 were $10,000,000 and $0, respectively.

Schedule of Intangible Assets

Intangible assets consist of the following:

	September 30, 2023		October 1, 2022
	(in thousands)
Purchased leasehold rights (a) - fully amortized	$	1,995	$	1,995
Noncompete agreements and other - 5-10 years	633		633
	2,628		2,628
Less accumulated amortization	2,441		2,356
Intangible Assets - Net	$	187	$	272

(a)Purchased leasehold rights arose from acquiring leases and subleases of various restaurants.