Flanigan's Enterprises (BDL) 10-K 24 Dec 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 29, 2018	Dec. 21, 2018	Mar. 31, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	FLANIGANS ENTERPRISES INC
Entity Central Index Key	12,040
Document Type	10-K
Document Period End Date	Sep. 29, 2018
Amendment Flag	false
Current Fiscal Year End Date	--09-29
Is Entity a Well-known Seasoned Issuer	No
Is Entity a Voluntary Filer	No
Is Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		1,858,647
Entity Public Float			$ 19,694,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018
Trading Symbol	BDL

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 29, 2018	Sep. 30, 2017
Current Assets:
Cash and cash equivalents	$ 13,414,000	$ 9,885,000
Prepaid income taxes	257,000	67,000
Other receivables	474,000	496,000
Inventories	3,223,000	2,842,000
Prepaid expenses	1,657,000	1,350,000
Total current assets	19,025,000	14,640,000
Property and Equipment, Net	42,350,000	42,178,000
Construction in progress	3,013,000	527,000
Property and equipment - net after construction in progress	45,363,000	42,705,000
Investment in Limited Partnership	251,000	237,000
Other Assets:
Liquor licenses	630,000	630,000
Deferred tax assets	612,000	1,298,000
Leasehold interests, net	417,000	538,000
Other	967,000	461,000
Total other assets	2,626,000	2,927,000
Total assets	67,265,000	60,509,000
Current Liabilities:
Accounts payable and accrued expenses	9,219,000	8,066,000
Due to franchisees	2,054,000	1,781,000
Current portion of long-term debt	1,963,000	1,076,000
Deferred rent	74,000	88,000
Total current liabilities	13,310,000	11,011,000
Long-Term Debt, Net of Current Portion	12,613,000	11,322,000
Commitments and Contingencies
Flanigan's Enterprises, Inc. stockholders' equity
Common stock, $.10 par value; 5,000,000 shares authorized; 4,197,642 shares issued; 1,858,647 outstanding for years ended 2018 and 2017	420,000	420,000
Capital in excess of par value	6,240,000	6,240,000
Retained earnings	34,610,000	31,398,000
Treasury stock, at cost, 2,338,995 shares for the years ended 2018 and 2017	(6,077,000)	(6,077,000)
Total Flanigan's Enterprises, Inc. stockholders' equity	35,193,000	31,981,000
Noncontrolling interests	6,149,000	6,195,000
Total equity	41,342,000	38,176,000
Total liabilities and equity	$ 67,265,000	$ 60,509,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 29, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.10	$ 0.10
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares issued	4,197,642	4,197,642
Common stock, shares outstanding	1,858,647	1,858,647
Treasury stock, shares, at cost	2,338,995	2,338,995

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Revenues:
Restaurant food sales	$ 70,545,000	$ 66,917,000
Restaurant bar sales	21,760,000	20,476,000
Package store sales	18,559,000	16,842,000
Franchise-related revenues	1,652,000	1,592,000
Owner's fee	138,000	150,000
Other operating income	217,000	233,000
Rental income	626,000	612,000
Total	113,497,000	106,822,000
Cost of merchandise sold:
Restaurants and lounges	32,133,000	31,607,000
Package goods	13,379,000	12,034,000
Payroll and related costs	34,868,000	32,795,000
Occupancy costs	5,726,000	5,432,000
Selling, general and administrative expenses	19,947,000	18,696,000
Total	106,053,000	100,564,000
Income from Operations	7,444,000	6,258,000
Other Income (Expense):
Interest expense	(753,000)	(600,000)
Interest and other income	70,000	102,000
Total other income (expense)	(683,000)	(498,000)
Income Before Provision for Income Taxes	6,761,000	5,760,000
Provision for Income Taxes	(1,371,000)	(1,370,000)
Net Income	5,390,000	4,390,000
Less: Net Income Attributable to Noncontrolling Interests	(1,713,000)	(1,370,000)
Net Income Attributable to Flanigan's Enterprises, Inc. Stockholders	$ 3,677,000	$ 3,020,000
Net Income Per Common Share:
Basic and Diluted	$ 1.98	$ 1.63
Weighted Average Shares and Equivalent Shares Outstanding:
Basic and Diluted	1,858,647	1,858,647

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Capital in Excess of Par Value [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Noncontrolling Interests [Member]	Total
Balance, beginning at Oct. 01, 2016	$ 420,000	$ 6,240,000	$ 28,750,000	$ (6,077,000)	$ 6,986,000	$ 36,319,000
Balance, shares, beginning at Oct. 01, 2016	4,197,642			2,338,995
Net income			3,020,000		1,370,000	4,390,000
Distributions to noncontrolling interests					(2,161,000)	(2,161,000)
Dividends paid			(372,000)			(372,000)
Balance, ending at Sep. 30, 2017	$ 420,000	6,240,000	31,398,000	$ (6,077,000)	6,195,000	38,176,000
Balance, shares, ending at Sep. 30, 2017	4,197,642			2,338,995
Net income			3,677,000		1,713,000	5,390,000
Distributions to noncontrolling interests					(1,757,000)	(1,757,000)
Dividends paid			(465,000)			(465,000)
Purchase of noncontrolling interests					(2,000)	(2,000)
Balance, ending at Sep. 29, 2018	$ 420,000	$ 6,240,000	$ 34,610,000	$ (6,077,000)	$ 6,149,000	$ 41,342,000
Balance, shares, ending at Sep. 29, 2018	4,197,642			2,338,995

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Cash Flows from Operating Activities:
Net income	$ 5,390,000	$ 4,390,000
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation and amortization	2,682,000	2,545,000
Amortization of leasehold interests	121,000	122,000
Gain/loss on sale/abandonment of property and equipment	80,000	50,000
Amortization of deferred loan costs	40,000	40,000
Deferred income taxes	686,000	(55,000)
Deferred rent	(14,000)	(14,000)
Income from unconsolidated limited partnership	(49,000)	(45,000)
(Increase) decrease in:
Prepaid income taxes	(190,000)	113,000
Due from franchisees		62,000
Other receivables	22,000	131,000
Inventories	(381,000)	(209,000)
Prepaid expenses	1,012,000	1,123,000
Other assets	25,000	42,000
Increase (decrease) in:
Accounts payable and accrued expenses	262,000	276,000
Due to franchisees	273,000	(317,000)
Net cash and cash equivalents provided by operating activities	9,959,000	8,254,000
Cash Flows from Investing Activities:
Purchase of property and equipment	(2,798,000)	(4,288,000)
Purchase of construction in progress	(1,857,000)	(2,419,000)
Deposit on purchase of fixed assets	(677,000)	(439,000)
Proceeds from sale of fixed assets	91,000	73,000
Distributions from unconsolidated limited partnership	35,000	20,000
Net cash and cash equivalents used in investing activities	(5,206,000)	(7,053,000)
Cash Flows from Financing Activities:
Payments of long-term debt	(2,500,000)	(1,793,000)
Deferred loan costs		(86,000)
Proceeds from long-term debt	3,500,000	2,922,000
Dividends paid	(465,000)	(372,000)
Distributions to noncontrolling interests	(1,757,000)	(2,161,000)
Purchase of noncontrolling interests	(2,000)
Net cash and cash equivalents used in financing activities	(1,224,000)	(1,490,000)
Net Increase (Decrease) in Cash and Cash Equivalents	3,529,000	(289,000)
Cash and Cash Equivalents, Beginning	9,885,000	10,174,000
Cash and Cash Equivalents, Ending	13,414,000	9,885,000
Supplemental Disclosure of Cash Flow Information:
Interest	753,000	600,000
Income taxes	875,000	1,149,000
Supplemental Disclosure for Non-Cash Investing and Financing Activities:
Financing of insurance contracts	1,057,000	1,199,000
Purchase deposits transferred to property and equipment	146,000	489,000
Construction in progress transferred to property and equipment		1,907,000
Purchase of vehicles in exchange for debt	81,000	24,000
Construction in progress included in accruals	$ 629,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 29, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Capitalization The Company was incorporated in 1959 and operates in South Florida as a chain of full-service restaurants and package liquor stores. Restaurant food and beverage sales make up the majority of our total revenue. As of September 29, 2018, we (i) operated 26 units, consisting of restaurants, package liquor stores and combination restaurants/package liquor stores that we either own or have operational control over and partial ownership in; and (ii) franchised an additional five units, consisting of two restaurants, (one of which we operate) and three combination restaurants/package liquor stores. The foregoing excludes an adult entertainment club which we owned but did not operate which was permanently closed on September 20, 2018 when the Federal Court upheld recently enacted local legislation which prohibited the operation of the club as then operated. With the exception of one restaurant we operate under the name “The Whale’s Rib”, and in which we do not have an ownership interest, all of the restaurants operate under our service mark “Flanigan’s Seafood Bar and Grill” and all of the package liquor stores operate under our service mark “Big Daddy’s Liquors”. The Company’s Articles of Incorporation, as amended, authorize us to issue and have outstanding at any one time 5,000,000 shares of common stock at a par value of $0.10 per share. We operate under a 52-53 week year ending the Saturday closest to September 30. Our fiscal years 2018 and 2017 are each comprised of a 52-week period. Principles of Consolidation The consolidated financial statements include the accounts of the Company and our subsidiaries, all of which are wholly owned, and the accounts of the eight limited partnerships in which we act as general partner and have controlling interests. All significant intercompany transactions and balances have been eliminated in consolidation. Noncontrolling interests in consolidated subsidiaries are included in the consolidated balance sheets as a separate component of equity. We report consolidated net income inclusive of both the Company’s and the noncontrolling interests’ share, as well as amounts of consolidated net income (loss) attributable to each of the Company and the noncontrolling interests. Use of Estimates The consolidated financial statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States. We are required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the period reported. These estimates include assessing the estimated useful lives of tangible assets and the recognition of deferred tax assets and liabilities. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in our consolidated financial statements in the period they are determined to be necessary. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, they may ultimately differ from actual results. Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. Inventories Our inventories, which consist primarily of package liquor products, are stated at the lower of average cost or net realizable value. Liquor Licenses In accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 350, “ Intangibles Goodwill and Other Property and Equipment Our property and equipment are stated at cost. We capitalize expenditures for major improvements and depreciation commences when the assets are placed in service. We record depreciation on a straight-line basis over the estimated useful lives of the respective assets. We charge maintenance and repairs, which do not improve or extend the life of the respective assets, to expense as incurred. When we dispose of assets, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in income. Our estimated useful lives range from three to five years for vehicles, and three to seven years for furniture and equipment. Leasehold improvements are currently being amortized over the shorter of the life of the lease or the life of the asset up to a maximum of 20 years. Our building and building improvements of our corporate offices in Fort Lauderdale, Florida; our building and building improvements of our construction office/warehouse in Fort Lauderdale, Florida; our combination restaurant and package liquor stores in Hallandale, Florida and Hollywood, Florida; our restaurants in N. Miami, Florida and Fort Lauderdale, Florida; our package liquor store in N. Miami, Florida, our shopping center in Miami, Florida and property in Fort Lauderdale, Florida, all of which we own, are being depreciated over forty years. Leasehold Interests Our purchase of an existing restaurant location usually includes a lease to the business premises. As a result, a portion of the purchase price is allocated to the leasehold interest. We capitalize the cost of the leasehold interest and amortization commences upon our assumption of the lease. We amortize leasehold interests on a straight line basis over the remaining term of the lease. Investment in Limited Partnerships We use the consolidation method of accounting when we have a controlling interest in other companies and limited partnerships. We use the equity method of accounting when we have an interest between twenty to fifty percent in other companies and limited partnerships, but do not exercise control. Under the equity method, our original investments are recorded at cost and are adjusted for our share of undistributed earnings or losses. All significant intercompany profits are eliminated. Concentrations of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk are cash and cash equivalents. We maintain deposit balances with financial institutions which balances may, from time to time, exceed the federally insured limits, which are $250,000 for interest and non-interest bearing accounts. We have not experienced any losses in such accounts. Major Suppliers Throughout our fiscal years 2018 and 2017, we purchased substantially all of our food products from one major supplier pursuant to a master distribution agreement which entitled us to receive certain purchase discounts, rebates and advertising allowances that are recorded as a reduction of cost of merchandise sold in periods in which they are earned. Subsequent to the end of our fiscal year 2018, we entered into a new master distribution agreement with the same major supplier for a period of five years commencing January 1, 2019 under substantially the same terms and conditions. We believe that several other alternative vendors are available, if necessary. Throughout our fiscal years 2018 and 2017, we purchased the majority of our alcoholic beverages from three local distributors. Each distributor has exclusive rights from the manufacturers to sell specific brands in given areas, so unless the exclusive distribution rights are transferred to another vendor, there are no alternate distributors available. Revenue Recognition We record revenues from normal recurring sales upon the sale of food and beverages and the sale of package liquor products. We report our sales net of sales tax. Continuing royalties, which are a percentage of net sales of franchised stores, are accrued as income when earned. Pre-opening Costs Our pre-opening costs are those typically associated with the opening of a new restaurant and generally include payroll costs associated with the new restaurant opening, rent and promotional costs. We expense pre-opening costs as incurred. During our fiscal years 2018 and 2017, we reported none. Advertising Costs Our advertising costs are expensed as incurred. Advertising costs incurred during our fiscal years ended September 29, 2018 and September 30, 2017 were approximately $433,000 and $185,000 respectively. General Liability Insurance We have general liability insurance which incorporates a semi-self-insured plan under which we assume the full risk of the first $50,000 of exposure per occurrence, while the limited partnerships assume the full risk of the first $10,000 of exposure per occurrence. Our insurance carrier is responsible for $1,000,000 coverage per occurrence above our self-insured deductible, up to a maximum aggregate of $2,000,000 per year. During our fiscal years ended September 29, 2018 and September 30, 2017, we were able to purchase excess liability insurance, whereby our excess insurance carrier is responsible for $6,000,000 coverage above our primary general liability insurance coverage. With the exception of one (1) limited partnership which has higher general liability insurance coverage to comply with the terms of its lease for the business premises, we are un-insured against liability claims in excess of $7,000,000 per occurrence and in the aggregate. Our general policy is to settle only those legitimate and reasonable claims asserted and to aggressively defend and go to trial, if necessary, on frivolous and unreasonable claims. Under our current liability insurance policy, any expense incurred by us in defending a claim, including adjusters and attorney's fees, are a part of our $50,000 or $10,000, as applicable, self-insured retention. Fair Value of Financial Instruments The respective carrying value of certain of our on-balance-sheet financial instruments approximated their fair value. These instruments include cash and cash equivalents, other receivables, accounts payables, accrued expenses and debt. We have assumed carrying values to approximate fair values for those financial instruments, which are short-term in nature or are receivable or payable on demand. We estimated the fair value of debt based on current rates offered to us for debt of comparable maturities and similar collateral requirements. In accordance with FASB ASC Topic 820-10-50-1, we utilized a valuation model to determine the fair value of our swap agreements. As the valuation models for the swap agreements were based upon observable inputs, they are classified as Level 2 (see Note 12). Derivative Instruments We account for derivative instruments in accordance with FASB ASC Topic 815-10-05-4, “ Accounting for Derivative Instruments and Hedging Activities” Income Taxes We account for our income taxes using FASB ASC Topic 740, “ Income Taxes We follow the provisions regarding Accounting for Uncertainty in Income Taxes, On December 22, 2017 the Tax Cuts and Jobs Act (the "Act") was signed into law, reducing the corporate income tax rate to 21%. Our accounting for the impact of the Act was completed during the thirteen weeks ended December 31, 2017 when we recorded a decrease of approximately $336,000 to our net deferred tax asset, with a corresponding adjustment to deferred income tax expense. Long-Lived Assets We continually evaluate whether events and circumstances have occurred that may warrant revision of the estimated life of our intangible and other long-lived assets or whether the remaining balance of our intangible and other long-lived assets should be evaluated for possible impairment. If and when such factors, events or circumstances indicate that intangible or other long-lived assets should be evaluated for possible impairment, we will determine the fair value of the asset by making an estimate of expected future cash flows over the remaining lives of the respective assets and compare that fair value with the carrying value of the assets in measuring their recoverability. In determining the expected future cash flows, the assets will be grouped at the lowest level for which there are cash flows, at the individual store level. Earnings Per Share We follow FASB ASC Topic 260 - “ Earnings per Share Recently Adopted and Recently Issued Accounting Pronouncements Adopted In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes Issued In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15 “Classification of Certain Cash Receipts and Cash Payments”. This ASU addresses how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, “Statement of Cash Flows”, and other Topics. ASU 2016-15 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017, which will require us to adopt these provisions in the first quarter of our fiscal year 2019. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers,” (ASU 2014-09), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. These standards are effective for the Company in the first quarter of our fiscal year 2019. We have performed an assessment of the new standard for each type of revenue contract with our customers and determined that the adoption of this guidance will not have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes all existing guidance on accounting for leases in ASC Topic 840. ASU 2016-02 is intended to provide enhanced transparency and comparability by requiring lessees to record right-of-use assets and corresponding lease liabilities on the balance sheet. ASU 2016-02 will continue to classify leases as either finance or operating, with classification affecting the pattern of expense recognition in the statement of income. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, which will require us to adopt these provisions in the first quarter of our fiscal year 2020. Early adoption is permitted. ASU 2016-02 requires a modified retrospective approach for all leases existing at, or entered into after the date of initial adoption, with an option to elect to use certain transition relief. We expect the adoption of the new guidance will have a material impact on our consolidated balance sheets due to recognition of the right-of-use asset and the lease liability related to our current operating leases. The process of evaluating the full impact of the new guidance of our consolidated financial statements and disclosures is ongoing, but we anticipate the initial evaluation of the impact will be completed by the second quarter of our fiscal year 2019.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 29, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 2. PROPERTY AND EQUIPMENT 2018 2017 Furniture and equipment $ 11,784,000 $ 11,774,000 Leasehold improvements 22,754,000 22,405,000 Land and land improvements 19,662,000 19,555,000 Building and improvements 17,316,000 16,603,000 Vehicles 1,424,000 1,357,000 72,940,000 71,694,000 Less accumulated depreciation and amortization 30,590,000 29,516,000 42,350,000 42,178,000 Construction in progress 3,013,000 527,000 $ 45,363,000 $ 42,705,000 Depreciation and amortization expense for the fiscal years ended September 29, 2018 and September 30, 2017 was approximately $2,682,000 and $2,545,000, respectively.

LEASEHOLD INTERESTS

LEASEHOLD INTERESTS	12 Months Ended
	Sep. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
LEASEHOLD INTERESTS	NOTE 3. LEASEHOLD INTERESTS 2018 2017 Leasehold interests, at cost $ 3,024,000 $ 3,024,000 Less accumulated amortization 2,607,000 2,486,000 $ 417,000 $ 538,000 Future leasehold amortization as of September 29, 2018 is as follows: 2019 $ 121,000 2020 96,000 2021 82,000 2022 33,000 2023 22,000 Thereafter 63,000 Total $ 417,000

INVESTMENTS IN LIMITED PARTNERS

INVESTMENTS IN LIMITED PARTNERSHIPS	12 Months Ended
	Sep. 29, 2018
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS IN LIMITED PARTNERSHIPS	NOTE 4. INVESTMENTS IN LIMITED PARTNERSHIPS We have invested with others (some of whom are affiliated with our officers and directors) in nine limited partnerships which own and operate nine South Florida based restaurants under our service mark “Flanigan’s Seafood Bar and Grill”. In addition to being a limited partner in these limited partnerships, we are the sole general partner of all of these limited partnerships and manage and control the operations of the restaurants except for the restaurant located in Fort Lauderdale, Florida where we only hold a limited partnership interest. Generally, the terms of the limited partnership agreements provide that until the investors’ cash investment in a limited partnership (including any cash invested by us) is returned in full, the limited partnership distributes to the investors annually out of available cash from the operation of the restaurant, as a return of capital, up to 25% of the cash invested in the limited partnership, with no management fee paid to us. Any available cash in excess of the 25% of the cash invested in the limited partnership distributed to the investors annually, is paid one-half (½) to us as a management fee and one-half (1/2) to the investors (including us) prorata based upon the investors’ investment, as a return of capital. Once all of the investors (including us) have received, in full, amounts equal to their cash invested, an annual management fee becomes payable to us equal to one-half (½) of cash available to be distributed, with the other one half (½) of available cash distributed to the investors (including us) as a profit distribution, pro-rata based upon the investors’ investment. As of September 29, 2018, limited partnerships owning seven (7) restaurants, (Surfside, Florida, Kendall, Florida, West Miami, Florida, Pinecrest, Florida, Wellington, Florida, Miami, Florida and Pembroke Pines, Florida locations), have returned all cash invested and we receive an annual management fee equal to one-half (½) of the cash available for distribution by the limited partnership. In addition to our receipt of distributable amounts from the limited partnerships, we receive a fee equal to 3% of gross sales for use of our “Flanigan’s Seafood Bar and Grill” service mark, which use is authorized only while we act as general partner. This 3% fee is “earned” when sales are made by the limited partnerships and is paid weekly, in arrears. Surfside, Florida We are the sole general partner and a 46% limited partner in this limited partnership which has owned and operated a restaurant in Surfside, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since March 6, 1998. 33.3% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. This limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (½) of the cash available for distribution by the limited partnership. This entity is consolidated in the accompanying financial statements. Kendall, Florida We are the sole general partner and a 41% limited partner in this limited partnership which has owned and operated a restaurant in Kendall, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since April 4, 2000. 28.3% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. This limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (½) of the cash available for distribution by the limited partnership. This entity is consolidated in the accompanying financial statements. West Miami, Florida We are the sole general partner and a 27% limited partner in this limited partnership which has owned and operated a restaurant in West Miami, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since October 11, 2001. 32.7% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. This limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (½) of the cash available for distribution by the limited partnership. This entity is consolidated in the accompanying financial statements. Wellington, Florida We are the sole general partner and a 28% limited partner in this limited partnership which has owned and operated a restaurant in Wellington, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since May 27, 2005. 22.4% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. This limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (½) of the cash available for distribution by the limited partnership. This entity is consolidated in the accompanying financial statements. Pinecrest, Florida We are the sole general partner and 45% limited partner in this limited partnership which has owned and operated a restaurant in Pinecrest, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since August 14, 2006. 20.2% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. This limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (1/2) of the cash available for distribution by this limited partnership. This entity is consolidated in the accompanying financial statements. Pembroke Pines, Florida We are the sole general partner and a 23% limited partner in this limited partnership which has owned and operated a restaurant in Pembroke Pines, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since October 29, 2007. 23.8% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. As of the end of our fiscal year 2018, this limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (1/2) of the cash available for distribution by this limited partnership. This entity is consolidated in the accompanying financial statements. Davie, Florida We are the sole general partner and a 49% limited partner in this limited partnership which has owned and operated a restaurant in Davie, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since July 28, 2008. 12.3% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. As of the end of our fiscal year 2018, this limited partnership has returned to its investors approximately 91.5% of their initial cash invested, increased from approximately 83.0% as of the end of our fiscal year 2017. This entity is consolidated in the accompanying financial statements. Miami, Florida We are the sole general partner and a 5% limited partner in this limited partnership which has owned and operated a restaurant in Miami, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since December 27, 2012. 26.8% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. This limited partnership has returned to its investors all of their initial cash invested and we receive an annual management fee equal to one-half (½) of the cash available for distribution by this limited partnership. This entity is consolidated in the accompanying financial statements. Fort Lauderdale, Florida A corporation, owned by a member of our Board of Directors, acts as sole general partner of a limited partnership which has owned and operated a restaurant in Fort Lauderdale, Florida under our “Flanigan’s Seafood Bar and Grill” service mark since April 1, 1997. We have a 25% limited partnership interest in this limited partnership. 31.9% of the remaining limited partnership interest is owned by persons who are either our officers, directors or their family members. We have a franchise arrangement with this limited partnership. For accounting purposes, we do not consolidate the operations of this limited partnership into our operations. This entity is reported using the equity method in the accompanying consolidated financial statements. The following is a summary of condensed unaudited financial information pertaining to our limited partnership investment in Fort Lauderdale, Florida: Financial Position: 2018 2017 Current assets $ 374,000 $ 309,000 Non-current assets 651,000 625,000 Current liabilities 198,000 164,000 Operating Results: Revenues 3,915,000 3,594,000 Gross profit 2,589,000 2,327,000 Net income 197,000 181,000

INVESTMENTS IN REAL PROPERTY

INVESTMENTS IN REAL PROPERTY	12 Months Ended
	Sep. 29, 2018
INVESTMENT IN REAL PROPERTY FINANCED BY DEBT [Abstract]
INVESTMENTS IN REAL PROPERTY	NOTE 5. INVESTMENTS IN REAL PROPERTY Fort Lauderdale, Florida During the fourth quarter of our fiscal year 2018, we purchased from an unrelated third party the real property and improvements (the “Property”), which is contiguous to the real property we own where our franchised restaurant located at 1479 E. Commercial Boulevard, Fort Lauderdale, Florida (Store #15) operates for $550,000 cash at closing. The improvements on the Property, a quadraplex, are currently rented and will continue to be rented until the Property is needed for parking for the customers of the adjacent franchised restaurant, at which time the quadraplex will be demolished. To fund the cash at closing, we used cash on hand.

EXECUTION OF NEW LEASE FOR EXIS

EXECUTION OF NEW LEASE FOR EXISTING LOCATION	12 Months Ended
	Sep. 29, 2018
Leases [Abstract]
EXECUTION OF NEW LEASE FOR EXISTING LOCATION	NOTE 6. EXECUTION OF NEW LEASE FOR EXISTING LOCATION Pinecrest, Florida During the second quarter of our fiscal year 2018, the lease with an unrelated third party for the restaurant owned by our limited partnership located at 11415 S. Dixie Highway, Pinecrest, Florida (Store #13) was extended for five years through July 31, 2026. The extended lease is on the same terms and conditions, except the annual rent (base and estimated percentage rent) effective February 1, 2018 increased by approximately 20%, with annual 3% increases on the base rent thereafter commencing February 1, 2021.

FINANCED INSURANCE PREMIUMS

FINANCED INSURANCE PREMIUMS	12 Months Ended
	Sep. 29, 2018
RE-FINANCING OF EXISTING DEBT [Abstract]
FINANCED INSURANCE PREMIUMS	NOTE 7. FINANCED INSURANCE PREMIUMS During our fiscal year 2018, we financed the premiums on the following three (3) property and general liability insurance policies, totaling approximately $1.33 million, which property and general liability insurance includes coverage for our franchises which are not included in our consolidated financial statements: (i) For the policy year beginning December 30, 2017, our general liability insurance, excluding limited partnerships, is a one (1) year policy with our insurance carriers, including automobile and excess liability coverage. The one (1) year general liability insurance premiums, including automobile and excess liability coverage, total, in the aggregate $581,000, of which $466,000 is financed through an unaffiliated third party lender (the “Third Party Lender”). The finance agreement obligates us to repay the amounts financed together with interest at the rate of 3.15% per annum, over 10 months, with monthly payments of principal and interest, each in the amount of $47,000. The finance agreement is secured by a first priority security interest in all insurance policies, all unearned premium, return premiums, dividend payments and loss payments thereof. (ii) For the policy year beginning December 30, 2017, our general liability insurance for our limited partnerships is a one (1) year policy with our insurance carriers, including excess liability coverage. The one (1) year general liability insurance premiums, including excess liability coverage, total, in the aggregate $511,000, of which $409,000 is financed through the Third Party Lender. The finance agreement obligates us to repay the amounts financed, together with interest at the rate of 3.15% per annum, over 10 months, with monthly payments of principal and interest, each in the amount of $41,000. The finance agreement is secured by a first priority security interest in all insurance policies, all unearned premium, return premiums, dividend payments and loss payments thereof. (iii) For the policy year beginning December 30, 2017, our property insurance is a one (1) year policy. The one (1) year property insurance premium is in the amount of $564,000, of which $453,000 is financed through the Third Party Lender. The finance agreement provides that we are obligated to repay the amounts financed, together with interest at the rate of 3.15% per annum, over 10 months, with monthly payments of principal and interest, each in the amount of approximately $46,000. The finance agreement is secured by a first priority security interest in all insurance policies, all unearned premium, return premiums, dividend payments and loss payments thereof. As of September 29, 2018, the aggregate principal balance owed from the financing of our property and general liability insurance policies is $211,000.

LIQUOR LICENSES

LIQUOR LICENSES	12 Months Ended
	Sep. 29, 2018
Disclosure Text Block [Abstract]
LIQUOR LICENSES	NOTE 8. LIQUOR LICENSES Liquor licenses, which are indefinite lived assets, are tested for impairment in September of each of our fiscal years. The fair value of liquor licenses at September 29, 2018, exceeded the carrying amount; therefore, we recognized no impairment loss. The fair value of the liquor licenses was evaluated by comparing the carrying value to recent sales for similar liquor licenses in the County issued. At September 29, 2018 and September 30, 2017, the total carrying amount of our liquor licenses was $630,000. We acquired no liquor licenses in our fiscal year 2018.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 29, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9. INCOME TAXES The components of our provision for income taxes for our fiscal years 2018 and 2017 are as follows: 2018 2017 Current: Federal $ 428,000 $ 1,125,000 State 257,000 300,000 Deferred: 685,000 1,425,000 Federal 582,000 (50,000 ) State 104,000 (5,000 ) 686,000 (55,000 ) $ 1,371,000 $ 1,370,000 A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows: 2018 2017 Tax provision at the statutory rate $ 1,588,000 $ 1,959,000 Non-controlling interests (402,000 ) (466,000 ) State income taxes, net of federal income tax 248,000 185,000 FICA tip credit (440,000 ) (361,000 ) True up adjustment (7,000 ) (2,000 ) Tax effect of rate change due to Tax Reform 336,000 — Other permanent items 48,000 55,000 $ 1,371,000 $ 1,370,000 We have deferred tax assets which arise primarily due to depreciation recorded at different rates for tax and book purposes offset by cost basis differences in depreciable assets due to the deferral of the recognition of insurance recoveries on casualty losses for tax purposes, investments in and management fees paid by limited partnerships, accruals for potential uninsured claims, bonuses accrued for book purposes but not paid within two and a half months for tax purposes, the capitalization of certain inventory costs for tax purposes not recognized for financial reporting purposes, the recognition of revenue from gift cards not redeemed within twelve months of issuance, allowances for uncollectable receivables, unfunded limited retirement commitments and tax credit carryforwards generated as a result of the application of alternative minimum taxes. The components of our deferred tax assets at September 29, 2018 and September 30, 2017 were as follows: 2018 2017 Reversal of aged payables $ 20,000 $ 27,000 Capitalized inventory costs 23,000 28,000 Accrued bonuses 270,000 319,000 Accruals for potential uninsured claims 22,000 20,000 Gift cards 106,000 160,000 Limited partnership management fees (267,000 ) (255,000 ) Book/tax differences in property and equipment 154,000 552,000 Limited partnership investments 217,000 357,000 Accrued limited retirement 67,000 90,000 Total Deferred Tax Assets $ 612,000 $ 1,298,000

DEBT

DEBT	12 Months Ended
	Sep. 29, 2018
Debt Disclosure [Abstract]
DEBT	NOTE 10. DEBT Long-Term Debt 2018 2017 Mortgage payable to lender, secured by a first mortgage on real property and improvements, bearing interest at BBA LIBOR – 1 Month +2.25%, (4.506% at September 29, 2018), but with $2,672,000 of the principal amount fixed at 4.51% pursuant to a swap agreement, amortized over 20 years, payable in monthly installments of principal and interest of approximately $23,700, and our current monthly payment of principal and interest as to that portion of the principal amount not fixed by the interest rate swap agreement, ($534,000), is payable at BBA LIBOR – 1 Month + 2.25% interest rate, (4.506% as of September 29, 2018). The entire principal balance and all accrued but unpaid interest is due on November 30, 2019. $ 2,981,000 $ 3,206,000 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7½%, amortized over 20 years, payable in monthly installments of principal and interest of approximately $15,700, with a balloon payment of approximately $1,331,000 in December, 2022. 1,653,000 1,715,000 Mortgage payable to lender, secured by a first mortgage on real property and improvements, bearing interest at BBA LIBOR – 1 Month +2.25%, (4.506% at September 29, 2018), but with the interest fixed at 4.35% pursuant to a swap agreement, amortized over 20 years, payable in monthly installments of principal and interest of approximately $8,775, with a balloon payment of approximately $858,000 on January 22, 2023. 1,120,000 1,176,000 Revolving credit line/term loan payable to lender, which entitled the Company to borrow, from time to time through December 28, 2017, up to $5,500,000, (the “Credit Line”), secured by a blanket lien on all Company assets, bearing interest through December 28, 2017 at LIBOR – Daily Floating Rate + 2.25%, (4.506% at September 29, 2018). Effective December 28, 2017, an interest rate swap agreement requires us to pay interest for a five (5) year period at a fixed rate of 4.61% on an initial amortizing notional principal amount of $5,500,000, while receiving interest for the same period at LIBOR, Daily Floating Rate, plus 2.25%, per annum (4.506% at September 29, 2018) on the same notional principal amount, with a final payment on December 28, 2022. On December 21, 2017, we borrowed the remaining $3,500,000 and on December 28, 2017 the entire principal balance under the Credit Line ($5,500,000) converted to the Term Loan. 4,675,000 2,000,000 Mortgage payable to lender, secured by a first mortgage on real property and improvements, bearing interest at the fixed rate of 4.65% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $6,384, with a final payment on December 28, 2031. 754,000 794,000 Mortgage payable to a related party, an entity the owners of which include persons who are either our officers, directors or their family members, secured by first mortgage on real property and improvements, bearing interest at 5%, amortized over 15 years, payable in monthly installments of principal and interest of approximately $5,700, with a balloon payment of approximately $457,000 due in March, 2021. 564,000 603,000 Re-financed mortgage in the original principal amount of $840,000, payable to lender, secured by a first mortgage on real property and improvements, bearing interest at the fixed rate of 4.65% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $6,519, with a final payment on December 28, 2031. 770,000 811,000 Mortgage payable to related party, an entity the owners of which include persons who are either our officers, directors or their family members, secured by first mortgage on real property and improvements, bearing interest at 5%, amortized over 15 years, payable in monthly installments of principal and interest of approximately $4,900, with a balloon payment of approximately $391,000 in May, 2021. 486,000 520,000 Financed insurance premiums, secured by all insurance policies, bearing interest at 3.15% payable in monthly installments of principal and interest in the aggregate amount of $134,000 a month through October 30, 2018. 211,000 192,000 Mortgage payable to related party, an entity the owners of which include persons who are either our officers, directors or their family members, secured by first mortgage on real property and improvements, bearing interest at 5%, amortized over 15 years, payable in monthly installments of principal and interest of approximately $6,000, with a balloon payment of approximately $476,000 due in April, 2021. 589,000 630,000 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7½%, amortized over 20 years, payable in monthly installments of principal and interest of approximately $7,300, with a final payment due in March, 2034. 796,000 822,000 Other 146,000 138,000 Less unamortized loan costs (169,000 ) (209,000 ) 14,576,000 12,398,000 Less current portion 1,963,000 1,076,000 $ 12,613,000 $ 11,322,000 Long-term debt at September 29, 2018 matures as follows: 2019 $ 1,963,000 2020 4,258,000 2021 2,779,000 2022 1,392,000 2023 2,667,000 Thereafter 1,686,000 $ 14,745,000 (169,000 ) Less unamortized loan costs $ 14,576,000 As of September 29, 2018, we are in compliance with the financial covenants of all loans with our lender.

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS	12 Months Ended
	Sep. 29, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS	NOTE 11. COMMITMENTS, CONTINGENCIES AND OTHER MATTERS Construction Contracts On June 14, 2017, we entered into an agreement with a third party unaffiliated general contractor to renovate our restaurant located at 13205 Biscayne Boulevard, North Miami, Florida, (Store #20) for a total contract price of $880,000. The renovations include, but are not limited to the construction of a new kitchen and the expansion of the restaurant into our former package liquor store location. During our fiscal year 2018, we agreed to change orders which had the effect of increasing the total contract price for the renovation to $1,059,000, of which $830,000 has been paid. During our fiscal year 2018, we entered into two agreements with a third party unaffiliated general contractor for design and development services for a total contract price of $127,000 (the “$127,000 Contract”) and $174,000 (the “$174,000 Contract”). The $127,000 Contract provides for design and development services for the construction of a new building (the “New Building”) on a parcel of real property which we own which is adjacent to the real property where our combination package liquor store and restaurant located at 2505 N. University Drive, Hollywood, Florida, (Store #19) operates. The $174,000 Contract provides for design and development services for the renovation of the existing building which currently houses the combination package liquor store and restaurant. If we complete the construction of the New Building and the renovation of the existing building, we currently plan to re-locate our package liquor store located at the property to the New Building and to operate the restaurant located at the property in the renovated and expanded existing building. During our fiscal year 2018, we agreed to change orders which had the effect of increasing the total contract price for the $127,000 Contract to $138,000, of which $88,000 has been paid and increasing the total contract price for the $174,000 Contract to $187,000, of which $110,000 has been paid. Subsequent to the end of our fiscal year 2018, our combination package liquor store and restaurant located at 2505 N. University Drive, Hollywood, Florida (Store #19) was damaged by a fire which caused it to be closed. The renovation of the restaurant has been changed to a re-build and during our fiscal year 2019, the building will be demolished in anticipation of re-building the same. The $174,000 Contract will be terminated with payment of the balance of a yet to be agreed modified contract price, representing payment for all work done by the third party unaffiliated general contractor. During our fiscal year 2018, we entered into an agreement with a third party unaffiliated general contractor to renovate and add an outdoor patio area to the front of our restaurant located at 13205 Biscayne Boulevard, North Miami, Florida (Store #20) for a total contract price of $912,000. During our fiscal year 2018, we agreed to change orders which had the effect of decreasing the total contract price for the renovation to $869,000, of which we have paid $560,000. Subsequent to the end of our fiscal year 2018, we entered into an agreement with a third party unaffiliated design group for design and development services for a contract price of $356,000 (the “$356,000 Contract”). The $356,000 Contract provides for design and development services for the construction of two (2) new buildings on the real property which we own where our combination package liquor store and restaurant located at 4 N. Federal Highway, Hallandale Beach, Florida, (Store #31) operates. Our plan for the real property is to (i) demolish the building which currently houses our combination package liquor store and restaurant, (ii) build two new buildings, one of which will house our package liquor store and the other of which will house our restaurant; and (iii) enter into a ground lease with an existing retail tenant for a parcel of land which will not be improved by the two buildings. Legal Matters Our sale of alcoholic beverages subjects us to “dram shop” statutes, which allow an injured person to recover damages from an establishment that served alcoholic beverages to an intoxicated person. If we receive a judgment substantially in excess of our insurance coverage or if we fail to maintain our insurance coverage, our business, financial condition, operating results or cash flows could be materially and adversely affected. We currently have two “dram shop” claims which we are defending vigorously. We are a party to various other claims, legal actions and complaints arising in the ordinary course of our business. It is our opinion that all such matters are without merit or involve such amounts that an unfavorable disposition would not have a material adverse effect on our financial position or results of operations. Leases We lease a substantial portion of the land and buildings used in our operations under leases with initial terms expiring between 2019 and 2027. Renewal options are available on many of our leases. Most of our leases are fixed rent agreements. For one Company-owned restaurant/package liquor store combination unit, lease rental is subject to sales overrides ranging from 3% to 4% of annual sales in excess of established amounts. For another Company-owned restaurant, lease rental is subject to sales overrides of 7.3% of annual sales in excess of the base rent paid and another Company-owned restaurant, lease rental is subject to sales overrides of 3.5% of annual sales. For four limited partnership restaurants, lease rentals are subject to sales overrides ranging from 2% to 5.5% of annual sales in excess of the base rent paid. We recognize rent expense on a straight line basis over the term of the lease and percentage rent as incurred. We have a ground lease for an out parcel in Hollywood, Florida where we constructed a 4,120 square foot stand-alone building, one-half (1/2) of which is used by us for the operation of our Company-owned package liquor store and the other one-half (1/2) of which is subleased to an unrelated third party as retail space. Rent for the retail space commenced January 1, 2005, and we generated approximately $66,000 and $59,000 of revenue from this source during our fiscal years ended September 29, 2018 and September 30, 2017, respectively. Total future minimum sublease payments under the non-cancelable sublease are $85,000, including Florida sales tax (currently 5.8%) through December 31, 2019. Future minimum lease payments, including Florida sales tax (currently 5.8% to 7%) under our non-cancelable operating leases as of September 29, 2018 are as follows: 2019 $ 3,358,000 2020 2,834,000 2021 2,075,000 2022 1,566,000 2023 877,000 Thereafter 1,812,000 Total $ 12,522,000 Total rent expense for all of our operating leases was approximately $3,805,000 and $3,484,000 in our fiscal years 2018 and 2017, respectively, and is included in “Occupancy Costs” in our accompanying consolidated statements of income. This total rent expense is comprised of the following: 2018 2017 Minimum Base Rent $ 3,023,000 $ 2,679,000 Contingent Percentage Rent 782,000 805,000 Total $ 3,805,000 $ 3,484,000 Purchase Commitments In order to fix the cost and ensure adequate supply of baby back ribs for our restaurants during calendar year 2019, on November 15, 2018, we entered into a purchase agreement with our current rib supplier, whereby we agreed to purchase approximately $5,888,000 of baby back ribs during calendar year 2019 from this vendor at a fixed cost. While we anticipate purchasing all of our rib supply from this vendor, we believe that several other alternative vendors are available, if necessary. Franchise Program At September 29, 2018 and September 30, 2017, we were the franchisor of five units under franchise agreements. Of the five franchised stores, three are combination restaurant/package liquor stores and two are restaurants (one of which we operate). Four • James G. Flanigan, our Chairman of the Board of Directors, Chief Executive Officer and President of the Company, and Michael B. Flanigan, a member of our Board of Directors and James G. Flanigan’s brother, are each a 35.24% owner of a company which has a franchise arrangement with us for the operation of a restaurant and package liquor store located in Coconut Grove, Florida (Store #18). • Patrick J. Flanigan, brother to both James G. Flanigan and Michael B. Flanigan and a member of our Board of Directors, owns 100% of a company which has a franchise arrangement with us for the operation of a combination restaurant/package liquor store located in Pompano Beach, Florida (Store #43). • Our officers and directors collectively own 30% of the shareholder interest of a company which has a franchise arrangement with us for the operation of a restaurant located in Deerfield Beach, Florida. The shareholder interest of James G. Flanigan’s family represents an additional 60% of the total invested capital in this franchised location (Store #14). • Patrick J. Flanigan is the sole general partner and a 25% limited partner in a limited partnership which has a franchise arrangement with us for the operation of a restaurant located in Fort Lauderdale, Florida. The Company is a 25% limited partner in this limited partnership and officers and directors of the Company (excluding Patrick J. Flanigan) own an additional 31.9% limited partnership interest in this franchised location (Store #15). Under the franchise agreements, we provide guidance, advice and management assistance to the franchisees. In addition and for an additional annual fee of approximately $25,000, we also act as fiscal agent for the franchisees whereby we collect all revenues and pay all expenses and distributions. We also, from time to time, advance funds on behalf of the franchisees for the cost of renovations. The resulting amounts receivable from and payable to these franchisees are reflected in the accompanying consolidated balance sheet as either an asset or a liability. We also agree to sponsor and manage cooperative buying groups on behalf of the franchisees for the purchase of inventory. The franchise agreements provide for royalties to us of approximately 3% of gross restaurant sales and 1% of gross package liquor sales. During our fiscal years 2018 and 2017, we earned royalties of $707,000 and $661,000, respectively, from our related franchises. We are not currently offering or accepting new franchises. Employment Agreement/Bonuses As of September 29, 2018 and September 30, 2017, we had no employment agreements. Our Board of Directors approved an annual performance bonus, with 14.75% of the corporate pre-tax net income, plus or minus non-recurring items, but before depreciation and amortization in excess of $650,000 paid to the Chief Executive Officer and 5.25% paid to other members of management. Bonuses for our fiscal years 2018 and 2017 amounted to approximately $1,524,000 and $1,337,000, respectively. Our Board of Directors also approved an annual performance bonus, with 5% of the pre-tax net income before depreciation and amortization from our restaurants in excess of $1,875,000 and our share of the pre-tax net income before depreciation and amortization from the restaurants owned by the limited partnerships paid to the Chief Operating Officer and 5% paid to the Chief Financial Officer. Bonuses for our fiscal years 2018 and 2017 amounted to approximately $956,000 and $838,000, respectively. Management Agreements Atlanta, Georgia Until September 20, 2018, we owned, but did not operate, an adult entertainment nightclub located in Atlanta, Georgia which operated under the name “Mardi Gras”. We had a management agreement with an unaffiliated third party to manage the club. Under our management agreement, the unaffiliated third party management firm paid us an annual amount, paid monthly, equal to the greater of $150,000 or ten (10%) percent of gross sales from the club, offset by one-half (1/2) of any rental increases, provided our fees would never be less than $150,000 per year. For our fiscal years ended September 29, 2018 and September 30, 2017, we generated $138,000 and $150,000 of revenue, respectively, from the operation of the club. On September 20, 2018, the adult entertainment club was closed permanently when the Federal Court upheld local recently enacted legislation which prohibited the operation of the club as then operated and we will no longer receive any revenue under the management agreement. Deerfield Beach, Florida Since January 2006, we have managed “The Whale’s Rib”, a casual dining restaurant located in Deerfield Beach, Florida, pursuant to a management agreement. We paid $500,000 in exchange for our rights to manage this restaurant. The management agreement was amortized on a straight line basis over the life of the initial term of the agreement, ten (10) years. The restaurant is owned by a third party unaffiliated with us. In exchange for providing management, bookkeeping and related services, we receive one-half (½) of the net profit, if any, from the operation of the restaurant. During the third quarter of our fiscal year 2011, the term of the management agreement was extended through January 9, 2036. For the fiscal years ended September 29, 2018 and September 30, 2017, we generated $380,000 and $425,000 of revenue respectively, from providing these management services.

FAIR VALUE MEASUREMENTS OF FINA

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	12 Months Ended
	Sep. 29, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	NOTE 12. FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS We follow FASB (ASC) Topic 820, “ Fair Value Measurements and Disclosures • Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities. • Level 2 Inputs -- Inputs other than quoted prices included in Level 1 that are either directly or indirectly observable through correlation with market data. These include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; and inputs to evaluation models or other pricing methodologies that do not require significant judgment because the inputs used in the model, such as interest rates and volatility, can be corroborated by readily observable market data. • Level 3 Inputs -- One or more significant inputs that are unobservable and supported by little or no market activity, and that reflect the use of significant management judgment. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, and significant management judgment or estimation. Interest Rate Swap Agreements At September 29, 2018, we had three variable rate debt instruments outstanding that are impacted by changes in interest rates. In November, 2011, we financed our purchase of the real property and two building shopping center in Miami, Florida, with a $4,500,000 mortgage loan (the “$4.5M Mortgage Loan”). In January, 2013, we refinanced the mortgage loan encumbering the property where our combination package liquor store and restaurant located at 4 N. Federal Highway, Hallandale, Florida, (Store #31) operates, which mortgage loan is held by an unaffiliated third party lender (the “$1.405M Loan”). In December, 2016, we closed on a secured revolving line of credit which entitled us to borrow, from time to time through December 28, 2017, up to $5,500,000 (the “Credit Line”), which on December 28, 2017 converted to the term loan (the “Term Loan”). As a means of managing our interest rate risk on these debt instruments, we entered into interest rate swap agreements with our unrelated third party lender to convert these variable rate debt obligations to fixed rates. We are currently party to the following three (3) interest rate swap agreements: (i) One (1) interest rate swap agreement entered into in November, 2011 by our wholly owned subsidiary, Flanigan’s Calusa Center, LLC, relates to the $4.5 Mortgage Loan (the “$4.5M Mortgage Loan Swap”). The $4.5M Mortgage Loan Swap requires us to pay interest for an eight (8) year period at a fixed rate of 4.51% on an initial amortizing notional principal amount of $3,750,000, while receiving interest for the same period at LIBOR – 1 Month, plus 2.25%, on the same amortizing notional principal amount. We determined that at September 29, 2018, the interest rate swap agreement is an effective hedging agreement and the fair value was not material; and (ii) The second interest rate swap agreement entered into in January, 2013 relates to the $1.405M Loan (the “$1.405M Term Loan Swap”). The $1.405M Term Loan Swap requires us to pay interest for a twenty (20) year period at a fixed rate of 4.35% on an initial amortizing notional principal amount of $1,405,000, while receiving interest for the same period at LIBOR – 1 Month, plus 2.25%, on the same amortizing notional principal amount. We determined that at September 29, 2018, the interest rate swap agreement is an effective hedging agreement and the fair value was not material; and (iii) The third interest rate swap agreement entered into in December, 2016, which becomes effective December 28, 2017, relates to the Credit Line (the “Line of Credit Swap”). The Line of Credit Swap requires us to pay interest for a five (5) year period, commencing December 28, 2017 at a fixed rate of 4.61% on an initial amortizing notional principal amount of $5,500,000, while receiving interest for the same period at LIBOR – 1 Month, plus 2.25%, on the same amortizing notional principal amount. We determined that at September 29, 2018, the interest rate swap agreement is an effective hedging agreement and the fair value was not material.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 29, 2018
Stockholders' Equity Note [Abstract]
COMMON STOCK	NOTE 13. COMMON STOCK Treasury Stock Purchase of Common Shares During our fiscal years 2018 and 2017, we did not purchase any shares of our common stock. As of September 29, 2018, we still have authority to purchase 65,414 shares of our common stock under the discretionary plan approved by the Board of Directors on May 17, 2007. Our current repurchase plan has no expiration date and purchases under this program may be made from time to time on the open market and in private transactions, depending on market conditions, up to a purchase price of price of $15 per share.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
BUSINESS SEGMENTS	NOTE 14. BUSINESS SEGMENTS We operate principally in two reportable segments – package stores and restaurants. The operation of package stores consists of retail liquor sales and related items. Information concerning the revenues and operating income for our fiscal years ended 2018 and 2017, and identifiable assets for the two reportable segments in which we operate, are shown in the following table. Operating income is total revenue less cost of merchandise sold and operating expenses relative to each segment. In computing operating income, none of the following items have been included: interest expense, other non-operating income and expense and income taxes. Identifiable assets by segment are those assets that are used in our operations in each segment. Corporate assets are principally cash and real property, improvements, furniture, equipment and vehicles used at our corporate headquarters. We do not have any operations outside of the United States and transactions between restaurants and package liquor stores are not material. Operating Revenues: 2018 2017 Restaurants $ 92,305,000 $ 87,393,000 Package stores 18,559,000 16,842,000 Other revenues 2,633,000 2,587,000 Total operating revenues $ 113,497,000 $ 106,822,000 Income from Operations Reconciled to Income after Restaurants $ 9,977,000 $ 8,659,000 Package stores 972,000 1,028,000 10,949,000 9,687,000 Corporate expenses, net of other revenues (3,505,000 ) (3,429,000 ) Income from Operations 7,444,000 6,258,000 Interest expense (753,000 ) (600,000 ) Interest and Other Income 70,000 102,000 Income before provision for income taxes $ 6,761,000 $ 5,760,000 Provision for Income Taxes (1,371,000 ) (1,370,000 ) Net Income 5,390,000 4,390,000 Net Income Attributable to Noncontrolling Interests (1,713,000 ) (1,370,000 ) Net Income Attributable to Flanigan’s Enterprises, Inc, Stockholders $ 3,677,000 $ 3,020,000 Identifiable Assets: Restaurants $ 30,963,000 $ 28,089,000 Package store 10,127,000 9,684,000 41,090,000 37,773,000 Corporate 26,175,000 22,736,000 Consolidated Totals $ 67,265,000 $ 60,509,000 Capital Expenditures Restaurants $ 3,980,000 $ 4,592,000 Package stores 352,000 2,119,000 4,332,000 6,711,000 Corporate 1,179,000 509,000 Total Capital Expenditures $ 5,511,000 $ 7,220,000 Depreciation and Amortization: Restaurants $ 2,181,000 $ 2,115,000 Package stores 274,000 216,000 2,455,000 2,331,000 Corporate 348,000 336,000 Total Depreciation and Amortization $ 2,803,000 $ 2,667,000

QUARTERLY INFORMATION (UNAUDITE

QUARTERLY INFORMATION (UNAUDITED)	12 Months Ended
	Sep. 29, 2018
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY INFORMATION (UNAUDITED)	NOTE 15. QUARTERLY INFORMATION (UNAUDITED ) The following is a summary of our unaudited quarterly results of operations for the quarters in our fiscal years 2018 and 2017. Quarter Ended Dec. 30, 2017 March 31, 2018 June 30, 2018 Sept. 29, 2018 Revenues $ 28,393,000 $ 29,456,000 $ 28,436,000 $ 27,212,000 Income from operations 1,587,000 2,512,000 2,094,000 1,251,000 Net income attributable to stockholders 621,000 1,397,000 1,043,000 616,000 Net income per share – basic and diluted 0.33 0.75 0.56 0.34 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647 Quarter Ended Dec. 31, 2016 April 1, 2017 July 1, 2017 Sept. 30, 2017 Revenues $ 26,594,000 $ 27,433,000 $ 26,967,000 $ 25,828,000 Income from operations 1,473,000 2,095,000 1,586,000 1,104,000 Net income attributable to 664,000 1,047,000 842,000 467,000 Net income per share – 0.36 0.56 0.45 0.26 Weighted average common 1,858,647 1,858,647 1,858,647 1,858,647 Quarterly operating results are not necessarily representative of our operations for a full year for various reasons including the seasonal nature of both the restaurant and package store segments.

401(k) PLAN

401(k) PLAN	12 Months Ended
	Sep. 29, 2018
Retirement Benefits [Abstract]
401(k) PLAN	NOTE 16. 401(k) PLAN Effective July 2004, we began sponsoring a 401(k) retirement plan covering substantially all employees who meet certain eligibility requirements. Employees may contribute elective deferrals to the plan up to amounts allowed under the Internal Revenue Code. We are not required to contribute to the plan but may make discretionary profit sharing and matching contributions. During our fiscal years 2018 and 2017, we made discretionary contributions of $57,000 and $47,000, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 29, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS Subsequent to the end of our fiscal year 2018, our combination package liquor store and restaurant located at 2505 N. University Drive, Hollywood, Florida (Store #19) was damaged by a fire and was forced to close. While it was initially contemplated that Store #19 would be renovated, because of the damage caused by the fire, we determined that Store #19 should be demolished and rebuilt. As a result, the package liquor store and restaurant will be closed for our fiscal year 2019. Our loss is covered by insurance, including but not limited to business interruption coverage. Except as otherwise provided herein, subsequent events have been evaluated through the date these consolidated financial statements were issued and no other events required disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 29, 2018
Accounting Policies [Abstract]
Organization and Capitalization	Organization and Capitalization The Company was incorporated in 1959 and operates in South Florida as a chain of full-service restaurants and package liquor stores. Restaurant food and beverage sales make up the majority of our total revenue. As of September 29, 2018, we (i) operated 26 units, consisting of restaurants, package liquor stores and combination restaurants/package liquor stores that we either own or have operational control over and partial ownership in; and (ii) franchised an additional five units, consisting of two restaurants, (one of which we operate) and three combination restaurants/package liquor stores. The foregoing excludes an adult entertainment club which we owned but did not operate which was permanently closed on September 20, 2018 when the Federal Court upheld recently enacted local legislation which prohibited the operation of the club as then operated. With the exception of one restaurant we operate under the name “The Whale’s Rib”, and in which we do not have an ownership interest, all of the restaurants operate under our service mark “Flanigan’s Seafood Bar and Grill” and all of the package liquor stores operate under our service mark “Big Daddy’s Liquors”. The Company’s Articles of Incorporation, as amended, authorize us to issue and have outstanding at any one time 5,000,000 shares of common stock at a par value of $0.10 per share. We operate under a 52-53 week year ending the Saturday closest to September 30. Our fiscal years 2018 and 2017 are each comprised of a 52-week period.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and our subsidiaries, all of which are wholly owned, and the accounts of the eight limited partnerships in which we act as general partner and have controlling interests. All significant intercompany transactions and balances have been eliminated in consolidation. Noncontrolling interests in consolidated subsidiaries are included in the consolidated balance sheets as a separate component of equity. We report consolidated net income inclusive of both the Company’s and the noncontrolling interests’ share, as well as amounts of consolidated net income (loss) attributable to each of the Company and the noncontrolling interests.
Use of Estimates	Use of Estimates The consolidated financial statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States. We are required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the period reported. These estimates include assessing the estimated useful lives of tangible assets and the recognition of deferred tax assets and liabilities. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in our consolidated financial statements in the period they are determined to be necessary. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, they may ultimately differ from actual results.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents.
Inventories	Inventories Our inventories, which consist primarily of package liquor products, are stated at the lower of average cost or net realizable value
Liquor Licenses	Liquor Licenses In accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 350, “ Intangibles Goodwill and Other
Property and Equipment	Property and Equipment Our property and equipment are stated at cost. We capitalize expenditures for major improvements and depreciation commences when the assets are placed in service. We record depreciation on a straight-line basis over the estimated useful lives of the respective assets. We charge maintenance and repairs, which do not improve or extend the life of the respective assets, to expense as incurred. When we dispose of assets, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in income. Our estimated useful lives range from three to five years for vehicles, and three to seven years for furniture and equipment. Leasehold improvements are currently being amortized over the shorter of the life of the lease or the life of the asset up to a maximum of 20 years. Our building and building improvements of our corporate offices in Fort Lauderdale, Florida; our building and building improvements of our construction office/warehouse in Fort Lauderdale, Florida; our combination restaurant and package liquor stores in Hallandale, Florida and Hollywood, Florida; our restaurants in N. Miami, Florida and Fort Lauderdale, Florida; our package liquor store in N. Miami, Florida, our shopping center in Miami, Florida and property in Fort Lauderdale, Florida, all of which we own, are being depreciated over forty years.
Leasehold Interests	Leasehold Interests Our purchase of an existing restaurant location usually includes a lease to the business premises. As a result, a portion of the purchase price is allocated to the leasehold interest. We capitalize the cost of the leasehold interest and amortization commences upon our assumption of the lease. We amortize leasehold interests on a straight line basis over the remaining term of the lease.
Investment in Limited Partnerships	Investment in Limited Partnerships We use the consolidation method of accounting when we have a controlling interest in other companies and limited partnerships. We use the equity method of accounting when we have an interest between twenty to fifty percent in other companies and limited partnerships, but do not exercise control. Under the equity method, our original investments are recorded at cost and are adjusted for our share of undistributed earnings or losses. All significant intercompany profits are eliminated.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk are cash and cash equivalents. We maintain deposit balances with financial institutions which balances may, from time to time, exceed the federally insured limits, which are $250,000 for interest and non-interest bearing accounts. We have not experienced any losses in such accounts.
Major Suppliers	Major Suppliers Throughout our fiscal years 2018 and 2017, we purchased substantially all of our food products from one major supplier pursuant to a master distribution agreement which entitled us to receive certain purchase discounts, rebates and advertising allowances that are recorded as a reduction of cost of merchandise sold in periods in which they are earned. Subsequent to the end of our fiscal year 2018, we entered into a new master distribution agreement with the same major supplier for a period of five years commencing January 1, 2019 under substantially the same terms and conditions. We believe that several other alternative vendors are available, if necessary. Throughout our fiscal years 2018 and 2017, we purchased the majority of our alcoholic beverages from three local distributors. Each distributor has exclusive rights from the manufacturers to sell specific brands in given areas, so unless the exclusive distribution rights are transferred to another vendor, there are no alternate distributors available.
Revenue Recognition	Revenue Recognition We record revenues from normal recurring sales upon the sale of food and beverages and the sale of package liquor products. We report our sales net of sales tax. Continuing royalties, which are a percentage of net sales of franchised stores, are accrued as income when earned.
Pre-opening Costs	Pre-opening Costs Our pre-opening costs are those typically associated with the opening of a new restaurant and generally include payroll costs associated with the new restaurant opening, rent and promotional costs. We expense pre-opening costs as incurred. During our fiscal years 2018 and 2017, we reported none.
Advertising Costs	Advertising Costs Our advertising costs are expensed as incurred. Advertising costs incurred during our fiscal years ended September 29, 2018 and September 30, 2017 were approximately $433,000 and $185,000 respectively.
General Liability Insurance	General Liability Insurance We have general liability insurance which incorporates a semi-self-insured plan under which we assume the full risk of the first $50,000 of exposure per occurrence, while the limited partnerships assume the full risk of the first $10,000 of exposure per occurrence. Our insurance carrier is responsible for $1,000,000 coverage per occurrence above our self-insured deductible, up to a maximum aggregate of $2,000,000 per year. During our fiscal years ended September 29, 2018 and September 30, 2017, we were able to purchase excess liability insurance, whereby our excess insurance carrier is responsible for $6,000,000 coverage above our primary general liability insurance coverage. With the exception of one (1) limited partnership which has higher general liability insurance coverage to comply with the terms of its lease for the business premises, we are un-insured against liability claims in excess of $7,000,000 per occurrence and in the aggregate. Our general policy is to settle only those legitimate and reasonable claims asserted and to aggressively defend and go to trial, if necessary, on frivolous and unreasonable claims. Under our current liability insurance policy, any expense incurred by us in defending a claim, including adjusters and attorney's fees, are a part of our $50,000 or $10,000, as applicable, self-insured retention.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The respective carrying value of certain of our on-balance-sheet financial instruments approximated their fair value. These instruments include cash and cash equivalents, other receivables, accounts payables, accrued expenses and debt. We have assumed carrying values to approximate fair values for those financial instruments, which are short-term in nature or are receivable or payable on demand. We estimated the fair value of debt based on current rates offered to us for debt of comparable maturities and similar collateral requirements. In accordance with FASB ASC Topic 820-10-50-1, we utilized a valuation model to determine the fair value of our swap agreements. As the valuation models for the swap agreements were based upon observable inputs, they are classified as Level 2 (see Note 12).
Derivative Instruments	Derivative Instruments We account for derivative instruments in accordance with FASB ASC Topic 815-10-05-4, “ Accounting for Derivative Instruments and Hedging Activities”
Income Taxes	Income Taxes We account for our income taxes using FASB ASC Topic 740, “ Income Taxes We follow the provisions regarding Accounting for Uncertainty in Income Taxes, On December 22, 2017 the Tax Cuts and Jobs Act (the "Act") was signed into law, reducing the corporate income tax rate to 21%. Our accounting for the impact of the Act was completed during the thirteen weeks ended December 31, 2017 when we recorded a decrease of approximately $336,000 to our net deferred tax asset, with a corresponding adjustment to deferred income tax expense.
Long-Lived Assets	Long-Lived Assets We continually evaluate whether events and circumstances have occurred that may warrant revision of the estimated life of our intangible and other long-lived assets or whether the remaining balance of our intangible and other long-lived assets should be evaluated for possible impairment. If and when such factors, events or circumstances indicate that intangible or other long-lived assets should be evaluated for possible impairment, we will determine the fair value of the asset by making an estimate of expected future cash flows over the remaining lives of the respective assets and compare that fair value with the carrying value of the assets in measuring their recoverability. In determining the expected future cash flows, the assets will be grouped at the lowest level for which there are cash flows, at the individual store level.
Earnings Per Share	Earnings Per Share We follow FASB ASC Topic 260 - “ Earnings per Share
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted and Recently Issued Accounting Pronouncements Adopted In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes Issued In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15 “Classification of Certain Cash Receipts and Cash Payments”. This ASU addresses how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, “Statement of Cash Flows”, and other Topics. ASU 2016-15 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017, which will require us to adopt these provisions in the first quarter of our fiscal year 2019. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers,” (ASU 2014-09), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. These standards are effective for the Company in the first quarter of our fiscal year 2019. We have performed an assessment of the new standard for each type of revenue contract with our customers and determined that the adoption of this guidance will not have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes all existing guidance on accounting for leases in ASC Topic 840. ASU 2016-02 is intended to provide enhanced transparency and comparability by requiring lessees to record right-of-use assets and corresponding lease liabilities on the balance sheet. ASU 2016-02 will continue to classify leases as either finance or operating, with classification affecting the pattern of expense recognition in the statement of income. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, which will require us to adopt these provisions in the first quarter of our fiscal year 2020. Early adoption is permitted. ASU 2016-02 requires a modified retrospective approach for all leases existing at, or entered into after the date of initial adoption, with an option to elect to use certain transition relief. We expect the adoption of the new guidance will have a material impact on our consolidated balance sheets due to recognition of the right-of-use asset and the lease liability related to our current operating leases. The process of evaluating the full impact of the new guidance of our consolidated financial statements and disclosures is ongoing, but we anticipate the initial evaluation of the impact will be completed by the second quarter of our fiscal year 2019.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 29, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	2018 2017 Furniture and equipment $ 11,784,000 $ 11,774,000 Leasehold improvements 22,754,000 22,405,000 Land and land improvements 19,662,000 19,555,000 Building and improvements 17,316,000 16,603,000 Vehicles 1,424,000 1,357,000 72,940,000 71,694,000 Less accumulated depreciation and amortization 30,590,000 29,516,000 42,350,000 42,178,000 Construction in progress 3,013,000 527,000 $ 45,363,000 $ 42,705,000

LEASEHOLD INTERESTS (Tables)

LEASEHOLD INTERESTS (Tables)	12 Months Ended
	Sep. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of leasehold interests	2018 2017 Leasehold interests, at cost $ 3,024,000 $ 3,024,000 Less accumulated amortization 2,607,000 2,486,000 $ 417,000 $ 538,000
Future amortization of leasehold interests	Future leasehold amortization as of September 29, 2018 is as follows: 2019 $ 121,000 2020 96,000 2021 82,000 2022 33,000 2023 22,000 Thereafter 63,000 Total $ 417,000

INVESTMENTS IN LIMITED PARTNE_2

INVESTMENTS IN LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Sep. 29, 2018
Equity Method Investments and Joint Ventures [Abstract]
Financial Information Pertaining to Limited Partnership Investment	Financial Position: 2018 2017 Current assets $ 374,000 $ 309,000 Non-current assets 651,000 625,000 Current liabilities 198,000 164,000 Operating Results: Revenues 3,915,000 3,594,000 Gross profit 2,589,000 2,327,000 Net income 197,000 181,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 29, 2018
Income Tax Disclosure [Abstract]
Components of the provision for income taxes	The components of our provision for income taxes for our fiscal years 2018 and 2017 are as follows: 2018 2017 Current: Federal $ 428,000 $ 1,125,000 State 257,000 300,000 Deferred: 685,000 1,425,000 Federal 582,000 (50,000 ) State 104,000 (5,000 ) 686,000 (55,000 ) $ 1,371,000 $ 1,370,000
Reconciliation of income tax computed at the statutory federal rate to income tax expense	A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows: 2018 2017 Tax provision at the statutory rate $ 1,588,000 $ 1,959,000 Non-controlling interests (402,000 ) (466,000 ) State income taxes, net of federal income tax 248,000 185,000 FICA tip credit (440,000 ) (361,000 ) True up adjustment (7,000 ) (2,000 ) Tax effect of rate change due to Tax Reform 336,000 — Other permanent items 48,000 55,000 $ 1,371,000 $ 1,370,000
Components of deferred tax assets	The components of our deferred tax assets at September 29, 2018 and September 30, 2017 were as follows: 2018 2017 Reversal of aged payables $ 20,000 $ 27,000 Capitalized inventory costs 23,000 28,000 Accrued bonuses 270,000 319,000 Accruals for potential uninsured claims 22,000 20,000 Gift cards 106,000 160,000 Limited partnership management fees (267,000 ) (255,000 ) Book/tax differences in property and equipment 154,000 552,000 Limited partnership investments 217,000 357,000 Accrued limited retirement 67,000 90,000 Total Deferred Tax Assets $ 612,000 $ 1,298,000

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Sep. 29, 2018
Debt Disclosure [Abstract]
Long term debt	2018 2017 Mortgage payable to lender, secured by a first mortgage on real property and improvements, bearing interest at BBA LIBOR – 1 Month +2.25%, (4.506% at September 29, 2018), but with $2,672,000 of the principal amount fixed at 4.51% pursuant to a swap agreement, amortized over 20 years, payable in monthly installments of principal and interest of approximately $23,700, and our current monthly payment of principal and interest as to that portion of the principal amount not fixed by the interest rate swap agreement, ($534,000), is payable at BBA LIBOR – 1 Month + 2.25% interest rate, (4.506% as of September 29, 2018). The entire principal balance and all accrued but unpaid interest is due on November 30, 2019. $ 2,981,000 $ 3,206,000 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7½%, amortized over 20 years, payable in monthly installments of principal and interest of approximately $15,700, with a balloon payment of approximately $1,331,000 in December, 2022. 1,653,000 1,715,000 Mortgage payable to lender, secured by a first mortgage on real property and improvements, bearing interest at BBA LIBOR – 1 Month +2.25%, (4.506% at September 29, 2018), but with the interest fixed at 4.35% pursuant to a swap agreement, amortized over 20 years, payable in monthly installments of principal and interest of approximately $8,775, with a balloon payment of approximately $858,000 on January 22, 2023. 1,120,000 1,176,000 Revolving credit line/term loan payable to lender, which entitled the Company to borrow, from time to time through December 28, 2017, up to $5,500,000, (the “Credit Line”), secured by a blanket lien on all Company assets, bearing interest through December 28, 2017 at LIBOR – Daily Floating Rate + 2.25%, (4.506% at September 29, 2018). Effective December 28, 2017, an interest rate swap agreement requires us to pay interest for a five (5) year period at a fixed rate of 4.61% on an initial amortizing notional principal amount of $5,500,000, while receiving interest for the same period at LIBOR, Daily Floating Rate, plus 2.25%, per annum (4.506% at September 29, 2018) on the same notional principal amount, with a final payment on December 28, 2022. On December 21, 2017, we borrowed the remaining $3,500,000 and on December 28, 2017 the entire principal balance under the Credit Line ($5,500,000) converted to the Term Loan. 4,675,000 2,000,000 Mortgage payable to lender, secured by a first mortgage on real property and improvements, bearing interest at the fixed rate of 4.65% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $6,384, with a final payment on December 28, 2031. 754,000 794,000 Mortgage payable to a related party, an entity the owners of which include persons who are either our officers, directors or their family members, secured by first mortgage on real property and improvements, bearing interest at 5%, amortized over 15 years, payable in monthly installments of principal and interest of approximately $5,700, with a balloon payment of approximately $457,000 due in March, 2021. 564,000 603,000 Re-financed mortgage in the original principal amount of $840,000, payable to lender, secured by a first mortgage on real property and improvements, bearing interest at the fixed rate of 4.65% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $6,519, with a final payment on December 28, 2031. 770,000 811,000 Mortgage payable to related party, an entity the owners of which include persons who are either our officers, directors or their family members, secured by first mortgage on real property and improvements, bearing interest at 5%, amortized over 15 years, payable in monthly installments of principal and interest of approximately $4,900, with a balloon payment of approximately $391,000 in May, 2021. 486,000 520,000 Financed insurance premiums, secured by all insurance policies, bearing interest at 3.15% payable in monthly installments of principal and interest in the aggregate amount of $134,000 a month through October 30, 2018. 211,000 192,000 Mortgage payable to related party, an entity the owners of which include persons who are either our officers, directors or their family members, secured by first mortgage on real property and improvements, bearing interest at 5%, amortized over 15 years, payable in monthly installments of principal and interest of approximately $6,000, with a balloon payment of approximately $476,000 due in April, 2021. 589,000 630,000 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7½%, amortized over 20 years, payable in monthly installments of principal and interest of approximately $7,300, with a final payment due in March, 2034. 796,000 822,000 Other 146,000 138,000 Less unamortized loan costs (169,000 ) (209,000 ) 14,576,000 12,398,000 Less current portion 1,963,000 1,076,000 $ 12,613,000 $ 11,322,000
Long term debt maturities	Long-term debt at September 29, 2018 matures as follows: 2019 $ 1,963,000 2020 4,258,000 2021 2,779,000 2022 1,392,000 2023 2,667,000 Thereafter 1,686,000 $ 14,745,000 (169,000 ) Less unamortized loan costs $ 14,576,000

COMMITMENTS, CONTINGENCIES AN_2

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Tables)	12 Months Ended
	Sep. 29, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum rental payments	Future minimum lease payments, including Florida sales tax (currently 5.8% to 7%) under our non-cancelable operating leases as of September 29, 2018 are as follows: 2019 $ 3,358,000 2020 2,834,000 2021 2,075,000 2022 1,566,000 2023 877,000 Thereafter 1,812,000 Total $ 12,522,000
Schedule of rent expense	This total rent expense is comprised of the following: 2018 2017 Minimum Base Rent $ 3,023,000 $ 2,679,000 Contingent Percentage Rent 782,000 805,000 Total $ 3,805,000 $ 3,484,000

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting	Operating Revenues: 2018 2017 Restaurants $ 92,305,000 $ 87,393,000 Package stores 18,559,000 16,842,000 Other revenues 2,633,000 2,587,000 Total operating revenues $ 113,497,000 $ 106,822,000 Income from Operations Reconciled to Income after Restaurants $ 9,977,000 $ 8,659,000 Package stores 972,000 1,028,000 10,949,000 9,687,000 Corporate expenses, net of other revenues (3,505,000 ) (3,429,000 ) Income from Operations 7,444,000 6,258,000 Interest expense (753,000 ) (600,000 ) Interest and Other Income 70,000 102,000 Income before provision for income taxes $ 6,761,000 $ 5,760,000 Provision for Income Taxes (1,371,000 ) (1,370,000 ) Net Income 5,390,000 4,390,000 Net Income Attributable to Noncontrolling Interests (1,713,000 ) (1,370,000 ) Net Income Attributable to Flanigan’s Enterprises, Inc, Stockholders $ 3,677,000 $ 3,020,000 Identifiable Assets: Restaurants $ 30,963,000 $ 28,089,000 Package store 10,127,000 9,684,000 41,090,000 37,773,000 Corporate 26,175,000 22,736,000 Consolidated Totals $ 67,265,000 $ 60,509,000 Capital Expenditures Restaurants $ 3,980,000 $ 4,592,000 Package stores 352,000 2,119,000 4,332,000 6,711,000 Corporate 1,179,000 509,000 Total Capital Expenditures $ 5,511,000 $ 7,220,000 Depreciation and Amortization: Restaurants $ 2,181,000 $ 2,115,000 Package stores 274,000 216,000 2,455,000 2,331,000 Corporate 348,000 336,000 Total Depreciation and Amortization $ 2,803,000 $ 2,667,000

QUARTERLY INFORMATION (UNAUDI_2

QUARTERLY INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Sep. 29, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly information	The following is a summary of our unaudited quarterly results of operations for the quarters in our fiscal years 2018 and 2017. Quarter Ended Dec. 30, 2017 March 31, 2018 June 30, 2018 Sept. 29, 2018 Revenues $ 28,393,000 $ 29,456,000 $ 28,436,000 $ 27,212,000 Income from operations 1,587,000 2,512,000 2,094,000 1,251,000 Net income attributable to stockholders 621,000 1,397,000 1,043,000 616,000 Net income per share – basic and diluted 0.33 0.75 0.56 0.34 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647 Quarter Ended Dec. 31, 2016 April 1, 2017 July 1, 2017 Sept. 30, 2017 Revenues $ 26,594,000 $ 27,433,000 $ 26,967,000 $ 25,828,000 Income from operations 1,473,000 2,095,000 1,586,000 1,104,000 Net income attributable to 664,000 1,047,000 842,000 467,000 Net income per share – 0.36 0.56 0.45 0.26 Weighted average common 1,858,647 1,858,647 1,858,647 1,858,647

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 29, 2018USD ($)item$ / sharesshares	Sep. 30, 2017USD ($)$ / sharesshares
Common stock, par value | $ / shares		$ 0.10	$ 0.10
Common stock, shares authorized | shares		5,000,000	5,000,000
Federally insured limits		$ 250,000
Advertising costs		433,000	$ 185,000
Full risk exposure amount per occurrence		50,000
Full risk exposure amount per occurrence, limited partnerships		10,000
Full risk exposure amount per occurrence, insurance carrier coverage		1,000,000
Full risk exposure amount per occurrence, maximum aggregate from insurance carrier		2,000,000
Full risk exposure amount per occurrence, excess insurance carrier coverage		6,000,000
Uninsured amount in excess of per occurrence		$ 7,000,000
Corporate tax rate		21.00%
Decrease in deferred tax asset recorded as a result of the Tax Cuts and Jobs Act	$ 336,000
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		5 years
Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		7 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		20 years
Building and Improvements [Member]
Property, Plant and Equipment, Useful Life		40 years
Franchised and Operated Units [Member]
Number of Stores | item		1
Franchised Units [Member]
Number of Stores | item		5
Number of restaurants | item		2
Franchised Units [Member] | Combination Restaurants/Package Liquor Stores [Member]
Number of Stores | item		3
Entity Operated Units [Member]
Number of Stores | item		26

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Property and equipment - gross	$ 72,940,000	$ 71,694,000
Less accumulated depreciation and amortization	30,590,000	29,516,000
Property and equipment - net	42,350,000	42,178,000
Construction in progress	3,013,000	527,000
Property and equipment - net after construction in progress	45,363,000	42,705,000
Depreciation and amortization	2,682,000	2,545,000
Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	11,784,000	11,774,000
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	22,754,000	22,405,000
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	19,662,000	19,555,000
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	17,316,000	16,603,000
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	$ 1,424,000	$ 1,357,000

LEASEHOLD INTERESTS (Schedule o

LEASEHOLD INTERESTS (Schedule of Leasehold Interests) (Details) - USD ($)	Sep. 29, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Leasehold interests	$ 417,000	$ 538,000
Leasehold Interests [Member]
Finite-Lived Intangible Assets [Line Items]
Leasehold interests, at cost	3,024,000	3,024,000
Less accumulated amortization	2,607,000	2,486,000
Leasehold interests	$ 417,000	$ 538,000

LEASEHOLD INTERESTS (Future Amo

LEASEHOLD INTERESTS (Future Amortization of Leasehold Interests) (Details) - USD ($)	Sep. 29, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Leasehold interests	$ 417,000	$ 538,000
Leasehold Interests [Member]
Finite-Lived Intangible Assets [Line Items]
2,019	121,000
2,020	96,000
2,021	82,000
2,022	33,000
2,023	22,000
Thereafter	63,000
Leasehold interests	$ 417,000	$ 538,000

INVESTMENTS IN LIMITED PARTNE_3

INVESTMENTS IN LIMITED PARTNERSHIPS (Narrative) (Details) - item	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Schedule of Equity Method Investments [Line Items]
Number of investments in limited partnerships	9
Return of capital, percentage of cash invested in limited partnership	25.00%
Available cash in excess of cash invested until investors receive distributions equal to cash invested, percentage paid management fee	50.00%
Percentage of cash paid to investors after investors have received distributions equal to cash invested	50.00%
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Percentage of profit distribution paid to investors after received distributions equal to cash invested	50.00%
Percentage of gross sales fee for use of service mark	3.00%
Fort Lauderdale, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	25.00%
Affiliated Entities [Member] | Fort Lauderdale, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	31.90%
Surfside, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	46.00%
Surfside, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	33.30%
Kendall, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	41.00%
Kendall, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	28.30%
Miami, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	5.00%
Miami, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	26.80%
West Miami, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	27.00%
West Miami, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	32.70%
Wellington, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	28.00%
Wellington, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	22.40%
Pinecrest, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	45.00%
Pinecrest, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	20.20%
Pembroke Pines, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of cash available paid as management fee after investors have received distributions equal to cash invested	50.00%
Ownership percentage in LP	23.00%
Pembroke Pines, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	23.80%
Davie, Florida [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of intital investment returned	91.50%	83.00%
Ownership percentage in LP	49.00%
Davie, Florida [Member] | Affiliated Entities [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage in LP	12.30%
Limited Partnership [Member]
Schedule of Equity Method Investments [Line Items]
Number of restaurants	9
Limited Partnerships - Returned All Cash Invested [Member]
Schedule of Equity Method Investments [Line Items]
Number of restaurants	7

INVESTMENTS IN LIMITED PARTNE_4

INVESTMENTS IN LIMITED PARTNERSHIPS (Schedule of Financial Information) (Details) - Fort Lauderdale, Florida [Member] - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Financial Position:
Current assets	$ 374,000	$ 309,000
Non-current assets	651,000	625,000
Current liabilities	198,000	164,000
Operating Results:
Revenues	3,915,000	3,594,000
Gross profit	2,589,000	2,327,000
Net income	$ 197,000	$ 181,000

INVESTMENTS IN REAL PROPERTY (D

INVESTMENTS IN REAL PROPERTY (Details)	3 Months Ended
	Apr. 01, 2017USD ($)
INVESTMENT IN REAL PROPERTY FINANCED BY DEBT [Abstract]
Purchase price of property	$ 550,000

EXECUTION OF NEW LEASE FOR EX_2

EXECUTION OF NEW LEASE FOR EXISTING LOCATION (Details) - Pinecrest, Florida [Member]	12 Months Ended
	Sep. 29, 2018
Operating Leased Assets [Line Items]
Lease term	5 years
Lease expiration	Jul. 31, 2026
Percentage of increases on base rent annually commencing February 1, 2021	3.00%
Estimated increase in base and percentage rent	20.00%

FINANCED INSURANCE PREMIUMS (De

FINANCED INSURANCE PREMIUMS (Details) - Financed Insurance Premiums [Member]	12 Months Ended
	Sep. 29, 2018USD ($)
Debt Instrument [Line Items]
Debt face amount	$ 211,000
Interest rate	3.15%
Monthly payment	$ 134,000
Payment frequency	Monthly
Financed Insurance Premium One [Member]
Debt Instrument [Line Items]
Aggregate coverage	$ 581,000
Debt face amount	$ 466,000
Interest rate	3.15%
Term of debt	10 months
Monthly payment	$ 47,000
Payment frequency	Monthly
Financed Insurance Premium Two [Member]
Debt Instrument [Line Items]
Aggregate coverage	$ 511,000
Debt face amount	$ 409,000
Interest rate	3.15%
Term of debt	10 months
Monthly payment	$ 41,000
Payment frequency	Monthly
Financed Insurance Premium Three [Member]
Debt Instrument [Line Items]
Aggregate coverage	$ 564,000
Debt face amount	$ 453,000
Interest rate	3.15%
Term of debt	10 months
Monthly payment	$ 46,000
Payment frequency	Monthly

LIQUOR LICENSES (Details)

LIQUOR LICENSES (Details) - USD ($)	Sep. 29, 2018	Sep. 30, 2017
Disclosure Text Block [Abstract]
Liquor licenses	$ 630,000	$ 630,000

INCOME TAXES (Components of the

INCOME TAXES (Components of the Provision for Income Taxes) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Current:
Federal	$ 428,000	$ 1,125,000
State	257,000	300,000
Current income tax	685,000	1,425,000
Deferred:
Federal	582,000	(50,000)
State	104,000	(5,000)
Deferred income tax	686,000	(55,000)
Provision for Income Taxes	$ 1,371,000	$ 1,370,000

INCOME TAXES (Reconciliation of

INCOME TAXES (Reconciliation of Income Tax Computed at the Statutory Federal Rate to Income Tax Expense) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Reconciliation of Income Tax:
Tax provision at the statutory rate	$ 1,588,000	$ 1,959,000
Non-controlling interests	(402,000)	(466,000)
State income taxes, net of federal income tax	248,000	185,000
FICA tip credit	(440,000)	(361,000)
True up adjustment	(7,000)	(2,000)
Tax effect of rate change due to Tax Reform	336,000
Other permanent items	48,000	55,000
Provision for Income Taxes	$ 1,371,000	$ 1,370,000

INCOME TAXES (Components of Def

INCOME TAXES (Components of Deferred Tax Assets) (Details) - USD ($)	Sep. 29, 2018	Sep. 30, 2017
Components of Deferred Tax Assets
Reversal of aged payables	$ 20,000	$ 27,000
Capitalized inventory costs	23,000	28,000
Accrued bonuses	270,000	319,000
Accruals for potential uninsured claims	22,000	20,000
Gift cards	106,000	160,000
Limited partnership management fees	(267,000)	(255,000)
Book/tax differences in property and equipment	154,000	552,000
Limited partnership investments	217,000	357,000
Accrued limited retirement	67,000	90,000
Total Deferred Tax Assets	$ 612,000	$ 1,298,000

DEBT (Long Term Debt) (Details)

DEBT (Long Term Debt) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Dec. 31, 2017	Sep. 30, 2017
Debt Instrument [Line Items]
Less unamortized loan costs	$ (169,000)		$ (209,000)
Long-term Debt	14,576,000		12,398,000
Current portion of long term debt	1,963,000		1,076,000
Long-Term Debt, Net of Current Portion	12,613,000		11,322,000
Other [Member]
Debt Instrument [Line Items]
Long-term Debt	146,000		138,000
Mortgages [Member] | Mortgage payable to lender #1 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 2,981,000		3,206,000
Variable interest rate, description	BBA Libor - 1 month + 2.25% interest rate
Variable interest rate spread	2.25%
Interest rate at period end	4.506%
Term of debt	20 years
Payment frequency	Monthly
Monthly payment	$ 23,700
Fixed-rate portion of debt	$ 2,672,000
Fixed portion of debt, interest rate	4.51%
Variable-rate portion of debt	$ 534,000
Variable-rate portion of debt, interest rate	4.506%
Maturity date	Nov. 30, 2019
Mortgages [Member] | Mortgage payable to unrelated third party #1 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 1,653,000		1,715,000
Term of debt	20 years
Payment frequency	Monthly
Monthly payment	$ 15,700
Balloon payment	$ 1,331,000
Fixed portion of debt, interest rate	7.50%
Maturity date	Dec. 31, 2022
Mortgages [Member] | Mortgage payable to lender #2 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 1,120,000		1,176,000
Variable interest rate, description	BBA LIBOR -1 Month +2.25% interest rate
Variable interest rate spread	2.25%
Interest rate at period end	4.506%
Term of debt	20 years
Payment frequency	Monthly
Monthly payment	$ 8,775
Balloon payment	$ 858,000
Fixed interest rate	4.35%
Maturity date	Jan. 22, 2023
Mortgages [Member] | Revolving credit line/term loan payable to lender [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 4,675,000	$ 5,500,000	2,000,000
Line of credit maximum borrowing capacity			3,500,000
Variable interest rate, description	LIBOR – Daily Floating Rate + 2.25% interest rate
Variable interest rate spread	2.25%
Interest rate at period end	4.506%
Term of debt	5 years
Fixed interest rate	4.61%
Fixed-rate portion of debt	$ 5,500,000
Variable-rate portion of debt, interest rate	4.506%
Maturity date	Dec. 28, 2022
Mortgages [Member] | Mortgage payable to lender #3 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 754,000		794,000
Term of debt	15 years
Payment frequency	Monthly
Monthly payment	$ 6,384
Fixed interest rate	4.65%
Maturity date	Dec. 28, 2031
Mortgages [Member] | Mortgage payable to related third party #1 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 564,000		603,000
Interest rate	5.00%
Term of debt	15 years
Payment frequency	Monthly
Monthly payment	$ 5,700
Balloon payment	$ 457,000
Maturity date	Mar. 31, 2021
Mortgages [Member] | Re-financed mortgage [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 770,000		811,000
Loan payable	$ 840,000
Term of debt	15 years
Payment frequency	Monthly
Monthly payment	$ 6,519
Fixed interest rate	4.65%
Maturity date	Dec. 28, 2031
Mortgages [Member] | Mortgage payable to related third party #2 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 486,000		520,000
Interest rate	5.00%
Term of debt	15 years
Payment frequency	Monthly
Monthly payment	$ 4,900
Balloon payment	$ 391,000
Maturity date	May 31, 2021
Mortgages [Member] | Mortgage payable to related third party #3 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 589,000		630,000
Interest rate	5.00%
Term of debt	15 years
Payment frequency	Monthly
Monthly payment	$ 6,000
Balloon payment	$ 476,000
Maturity date	Apr. 30, 2021
Mortgages [Member] | Mortgage payable to unrelated third party #2 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 796,000		822,000
Interest rate	7.50%
Term of debt	20 years
Payment frequency	Monthly
Monthly payment	$ 7,300
Maturity date	Mar. 31, 2034
Financed Insurance Premiums [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 211,000		$ 192,000
Interest rate	3.15%
Payment frequency	Monthly
Monthly payment	$ 134,000
Maturity date	Oct. 30, 2018

DEBT (Long Term Debt Maturities

DEBT (Long Term Debt Maturities) (Details) - USD ($)	Sep. 29, 2018	Sep. 30, 2017
Debt maturing in fiscal year:
2,019	$ 1,963,000
2,020	4,258,000
2,021	2,779,000
2,022	1,392,000
2,023	2,667,000
Thereafter	1,686,000
Total	14,745,000
Less unamortized loan costs	(169,000)	$ (209,000)
Long term debt after unamortized loan costs	$ 14,576,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Construction Contracts) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Dec. 13, 2018	Jun. 14, 2017
Third Party Agreement - North Miami, Florida Renovation [Member]
Other Commitments [Line Items]
Total contract price	$ 1,059,000		$ 880,000
Amount for renovation of construction in process	830,000
New Building [Member]
Other Commitments [Line Items]
Total contract price	127,000
New Building - Revised Contract [Member]
Other Commitments [Line Items]
Total contract price	138,000
Amount for renovation of construction in process	88,000
Existing Building [Member]
Other Commitments [Line Items]
Total contract price	174,000
Existing Building - Revised Contract [Member]
Other Commitments [Line Items]
Total contract price	187,000
Amount for renovation of construction in process	110,000
Third Party Agreement - North Miami, Florida Patio Renovation [Member]
Other Commitments [Line Items]
Total contract price	912,000
Third Party Agreement - North Miami, Florida Patio Renovation Revised Contract [Member]
Other Commitments [Line Items]
Total contract price	869,000
Amount for renovation of construction in process	$ 560,000
Two New Buildings [Member] | Subsequent Event [Member]
Other Commitments [Line Items]
Total contract price		$ 356,000

COMMITMENTS, CONTINGENCIES AN_3

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Leases) (Details)	12 Months Ended
	Sep. 29, 2018USD ($)ft²	Sep. 30, 2017USD ($)
Leases:
Lease rental sales override, percentage of annual sales	7.30%
Hollywood, Florida [Member]
Leases:
Building, square footage | ft²	4,120
Sales tax, percentage	5.80%
Sublease rental income	$ 66,000	$ 59,000
Future sublease rental income due through December 2019	$ 85,000
Minimum [Member]
Leases:
Lease rental sales override, percentage of annual sales	3.00%
Lease rental sales override for limited partnership, percentage of annual sales	2.00%
Sales tax, percentage	5.80%
Maximum [Member]
Leases:
Lease rental sales override, percentage of annual sales	4.00%
Lease rental sales override for limited partnership, percentage of annual sales	5.50%
Sales tax, percentage	7.00%

COMMITMENTS, CONTINGENCIES AN_4

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Schedule of Future Minimum Rental Payments) (Details)	Sep. 29, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,019	$ 3,358,000
2,020	2,834,000
2,021	2,075,000
2,022	1,566,000
2,023	877,000
Thereafter	1,812,000
Total	$ 12,522,000

COMMITMENTS, CONTINGENCIES AN_5

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Schedule of Rent Expense) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Minimum Base Rent	$ 3,023,000	$ 2,679,000
Contingent Percentage Rent	782,000	805,000
Rent expense	$ 3,805,000	$ 3,484,000

COMMITMENTS, CONTINGENCIES AN_6

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Purchase Commitments) (Details)	Nov. 15, 2018USD ($)
Current Rib Supplier [Member]
Purchase Commitments:
Purchase commitment, rib supplier	$ 5,888,000

COMMITMENTS, CONTINGENCIES AN_7

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Franchise Program) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Franchise Program:
Fiscal agent, annual fee amount	$ 25,000
Royalties, gross restaurant sales	3.00%
Royalties, gross package liquor sales	1.00%
Royalty revenue	$ 707,000	$ 661,000
Atlanta Georgia [Member]
Franchise Program:
Royalties, gross restaurant sales	10.00%
James G. Flanigan [Member]
Franchise Program:
Ownership percentage in franchisee	35.24%
Michael B. Flanigan [Member]
Franchise Program:
Ownership percentage in franchisee	35.24%
Patrick J. Flanigan [Member]
Franchise Program:
Ownership percentage in franchisee	100.00%
Limited partnership, percentage	25.00%
Officers and directors [Member]
Franchise Program:
Ownership percentage in franchisee	30.00%
Limited partnership, percentage	31.90%
James G. Flanigan family [Member]
Franchise Program:
Ownership percentage	60.00%

COMMITMENTS, CONTINGENCIES AN_8

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Employment Agreement/Bonuses) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Performance Bonus based on $650,000 Threshold [Member]
Bonuses:
Performance bonuses	$ 1,524,000	$ 1,337,000
Performance Bonus based on $1,875,000 Threshold [Member]
Bonuses:
Performance bonuses	$ 956,000	$ 838,000
Limited Partnership [Member]
Bonuses:
Bonus payment expressed as percentage of corporate pre-tax net income before depreciation and amortization in excess of $1,875,000 and the company's share of the pre-tax net income before depreciation and amortization from the restaurants owned by the limited partnerships	5.00%
Amount of income at which bonuses begin to accrue	$ 1,875,000
Management [Member]
Bonuses:
Bonus payment expressed as percentage of corporate pre-tax net income, plus or minus non-recurring items but before depreciation and amortization in excess of $650,000	5.25%
Chief Executive Officer [Member]
Bonuses:
Bonus payment expressed as percentage of corporate pre-tax net income, plus or minus non-recurring items but before depreciation and amortization in excess of $650,000	14.75%
Chief Financial Officer [Member]
Bonuses:
Bonus payment expressed as percentage of corporate pre-tax net income before depreciation and amortization in excess of $1,875,000 and the company's share of the pre-tax net income before depreciation and amortization from the restaurants owned by the limited partnerships	5.00%

COMMITMENTS, CONTINGENCIES AN_9

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Management Agreements) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2005	Sep. 29, 2018	Sep. 30, 2017
Other Commitments [Line Items]
Owner's fee		$ 138,000	$ 150,000
Deerfield Beach Florida [Member]
Other Commitments [Line Items]
Management fee revenue		$ 380,000	$ 425,000
Deerfield Beach Florida [Member] | Service Agreements [Member]
Other Commitments [Line Items]
Payments to acquire management rights	$ 500,000
Amortization period of management agreement		10 years

FAIR VALUE MEASUREMENTS OF FI_2

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details)	12 Months Ended
	Sep. 29, 2018USD ($)item	Dec. 31, 2016USD ($)
Derivative [Line Items]
Number of variable rate debt instruments | item	3
Derivative, Number of Instruments Held | item	3
$1.405M Term Loan Swap [Member]
Derivative [Line Items]
Fixed interest rate	4.35%
Derivative, Notional Amount	$ 1,405,000
Variable interest rate, description	LIBOR - 1 Month, plus 2.25%
Variable interest rate, floating	2.25%
Term of swap	20 years
Line of Credit Swap [Member]
Derivative [Line Items]
Line of credit		$ 5,500,000
Fixed interest rate	4.61%
Derivative, Notional Amount	$ 5,500,000
Variable interest rate, description	LIBOR - 1 Month, plus 2.25%
Variable interest rate, floating	2.25%
Term of swap	5 years
$4.5M Mortgage Loan Swap [Member]
Derivative [Line Items]
Fixed interest rate	4.51%
Derivative, Notional Amount	$ 3,750,000
Variable interest rate, description	LIBOR - 1 Month, plus 2.25%
Variable interest rate, floating	2.25%
Term of swap	8 years

COMMON STOCK (Details)

COMMON STOCK (Details)	12 Months Ended
	Sep. 29, 2018$ / sharesshares
Stockholders' Equity Note [Abstract]
Number of remaining shares authorized | shares	65,414
Maximum share price | $ / shares	$ 15

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details)	3 Months Ended								12 Months Ended
	Sep. 29, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Jul. 01, 2017USD ($)	Apr. 01, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 29, 2018USD ($)item	Sep. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | item									2
Operating Revenues:
Operating revenues	$ 27,212,000	$ 28,436,000	$ 29,456,000	$ 28,393,000	$ 25,828,000	$ 26,967,000	$ 27,433,000	$ 26,594,000	$ 113,497,000	$ 106,822,000
Income from Operations	1,251,000	2,094,000	2,512,000	1,587,000	1,104,000	1,586,000	2,095,000	1,473,000	7,444,000	6,258,000
Interest expense									(753,000)	(600,000)
Interest and Other Income									70,000	102,000
Income before provision for income taxes									6,761,000	5,760,000
Provision for Income Taxes									(1,371,000)	(1,370,000)
Net Income									5,390,000	4,390,000
Net income Attributable to Noncontrolling Interests									(1,713,000)	(1,370,000)
Net Income Attributable to Flanigan's Enterprises, Inc, stockholders	616,000	$ 1,043,000	$ 1,397,000	$ 621,000	467,000	$ 842,000	$ 1,047,000	$ 664,000	3,677,000	3,020,000
Identifiable Assets:
Assets	67,265,000				60,509,000				67,265,000	60,509,000
Capital Expenditures:
Capital Expenditures									5,511,000	7,220,000
Depreciation and Amortization:
Depreciation and Amortization									2,803,000	2,667,000
Operating Segments [Member]
Operating Revenues:
Income from Operations									10,949,000	9,687,000
Identifiable Assets:
Assets	41,090,000				37,773,000				41,090,000	37,773,000
Capital Expenditures:
Capital Expenditures									4,332,000	6,711,000
Depreciation and Amortization:
Depreciation and Amortization									2,455,000	2,331,000
Operating Segments [Member] | Restaurants [Member]
Operating Revenues:
Operating revenues									92,305,000	87,393,000
Income from Operations									9,977,000	8,659,000
Identifiable Assets:
Assets	30,963,000				28,089,000				30,963,000	28,089,000
Capital Expenditures:
Capital Expenditures									3,980,000	4,592,000
Depreciation and Amortization:
Depreciation and Amortization									2,181,000	2,115,000
Operating Segments [Member] | Package stores [Member]
Operating Revenues:
Operating revenues									18,559,000	16,842,000
Income from Operations									972,000	1,028,000
Identifiable Assets:
Assets	10,127,000				9,684,000				10,127,000	9,684,000
Capital Expenditures:
Capital Expenditures									352,000	2,119,000
Depreciation and Amortization:
Depreciation and Amortization									274,000	216,000
Corporate, Non-Segment [Member]
Operating Revenues:
Operating revenues									2,633,000	2,587,000
Income from Operations									(3,505,000)	(3,429,000)
Identifiable Assets:
Assets	$ 26,175,000				$ 22,736,000				26,175,000	22,736,000
Capital Expenditures:
Capital Expenditures									1,179,000	509,000
Depreciation and Amortization:
Depreciation and Amortization									$ 348,000	$ 336,000

QUARTERLY INFORMATION (UNAUDI_3

QUARTERLY INFORMATION (UNAUDITED) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Sep. 29, 2018	Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 27,212,000	$ 28,436,000	$ 29,456,000	$ 28,393,000	$ 25,828,000	$ 26,967,000	$ 27,433,000	$ 26,594,000	$ 113,497,000	$ 106,822,000
Income from operations	1,251,000	2,094,000	2,512,000	1,587,000	1,104,000	1,586,000	2,095,000	1,473,000	7,444,000	6,258,000
Net income attributable to stockholders	$ 616,000	$ 1,043,000	$ 1,397,000	$ 621,000	$ 467,000	$ 842,000	$ 1,047,000	$ 664,000	$ 3,677,000	$ 3,020,000
Net income per share basic and diluted	$ 0.34	$ 0.56	$ 0.75	$ 0.33	$ 0.26	$ 0.45	$ 0.56	$ 0.36	$ 1.98	$ 1.63
Weighted average common stock outstanding - basic and diluted	1,858,647	1,858,647	1,858,647	1,858,647	1,858,647	1,858,647	1,858,647	1,858,647	1,858,647	1,858,647

401(k) PLAN (Details)

401(k) PLAN (Details) - USD ($)	12 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Retirement Benefits [Abstract]
Discretionary contributions to 401(k)	$ 57,000	$ 47,000