Income Taxes (Tables)

12 Months Ended

Sep. 29, 2020

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets (liabilities) are comprised of the following at the period end (in thousands):

	September 29, 2020 Long Term			September 24, 2019 Long Term
Deferred income tax assets (liabilities):
Tax effect of net operating loss carry-forward	$	2,686		$	4,631
General business credits		3,618			3,065
Partnership/joint venture basis differences		(2	)		(58	)
Deferred revenue		80			89
Property and Equipment basis differences		(1,866	)		(1,315	)
Intangibles basis differences		1,087			(1,107	)
ROU asset		(10,516	)		-
Long-term lease liability		12,549			-
Other accrued liability and asset difference		(232	)		1,335
Deferred tax assets		7,404			6,640
Less valuation allowance		(7,404	)		(6,640	)
Net deferred tax asset (liabilities)	$	-		$	-

Schedule of Income Tax Benefit Expense

The following table summarizes the components of the provision for income taxes (in thousands):

	Fiscal 2020		Fiscal 2019
Current income tax benefit (expense)	$	-	$	-
Deferred income tax benefit (expense)		-		-
Total income tax benefit (expense)	$	-	$	-

Schedule of Income Tax Expense

Total income tax expense for the years ended September 29, 2020 and September 24, 2019 differed from the amounts computed by applying the U.S. Federal statutory tax rate to pre-tax income as follows (in thousands):

	Fiscal 2020			Fiscal 2019
Total benefit computed by applying statutory federal rate	$	(2,922	)	$	(1,079	)
State income tax, net of federal tax benefit		(51	)		(153	)
FICA/WOTC tax credits		(550	)		(702	)
Effect of change in valuation allowance		763			1,787
Permanent differences		2,510			87
Other		250			60
Provision for income taxes	$	-		$	-