Flanigan's Enterprises (BDL) 10-K 17 Jan 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Oct. 01, 2022	Jan. 17, 2023	Apr. 01, 2022
Document Information Line Items
Entity Registrant Name	FLANIGAN'S ENTERPRISES, INC.
Trading Symbol	BDL
Document Type	10-K
Current Fiscal Year End Date	--10-01
Entity Common Stock, Shares Outstanding		1,858,647
Entity Public Float			$ 28,580,000
Amendment Flag	false
Entity Central Index Key	0000012040
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Oct. 01, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-06836
Entity Incorporation, State or Country Code	FL
Entity Address, State or Province	FL
Entity Tax Identification Number	59-0877638
Entity Address, Address Line One	5059 N.E. 18th Avenue
Entity Address, City or Town	Fort Lauderdale
Entity Address, Postal Zip Code	33334
City Area Code	(954)
Local Phone Number	377-1961
Title of 12(b) Security	Common Stock, $0.10 par value
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Auditor Firm ID	688
Auditor Name	Marcum llp
Auditor Location	West Palm Beach, FL

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 01, 2022	Oct. 02, 2021
Current Assets:
Cash and cash equivalents	$ 42,138,000	$ 32,676,000
Prepaid income taxes	235,000	139,000
Other receivables	456,000	450,000
Inventories	6,489,000	5,060,000
Prepaid expenses	1,575,000	1,465,000
Total current assets	50,893,000	39,790,000
Property and Equipment, Net	55,747,000	51,441,000
Construction in Progress	7,517,000	5,445,000
Total Property, Equipment and Construction in Progress	63,264,000	56,886,000
Right-of-Use Asset, Operating Leases	29,517,000	28,559,000
Investment in Limited Partnerships	294,000	1,122,000
Other Assets:
Liquor licenses	1,268,000	822,000
Leasehold interests, net	86,000	118,000
Deposits on property and equipment	1,860,000	513,000
Other	310,000	192,000
Total other assets	3,524,000	1,645,000
Total assets	147,492,000	128,002,000
Current Liabilities:
Accounts payable and accrued expenses	8,111,000	6,421,000
Accrued compensation	2,104,000	2,307,000
Due to franchisees	4,780,000	4,478,000
Current portion of long-term debt	2,299,000	2,555,000
Operating lease liability, current	2,253,000	2,009,000
Deferred revenue	2,629,000	2,453,000
Total current liabilities	22,176,000	20,223,000
Long-Term Debt, Net of Current Portion	23,090,000	19,560,000
Operating lease liability, non current	28,281,000	27,183,000
Deferred tax liabilities, net	605,000	406,000
Total liabilities	74,152,000	67,372,000
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 the years ended 2022 and 2021	420,000	420,000
Capital in excess of par value	6,240,000	6,240,000
Retained earnings	55,086,000	50,632,000
Treasury stock, at cost, 2,338,995 shares for the years ended 2022 and 2021	(6,077,000)	(6,077,000)
Total Flanigan's Enterprises, Inc. stockholders' equity	55,669,000	51,215,000
Noncontrolling interests	17,671,000	9,415,000
Total equity	73,340,000	60,630,000
Total liabilities and equity	$ 147,492,000	$ 128,002,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Oct. 01, 2022	Oct. 02, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 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
	Oct. 01, 2022	Oct. 02, 2021
Revenues:
Restaurant food sales	$ 97,429,000	$ 84,466,000
Restaurant bar sales	26,198,000	20,832,000
Package store sales	31,692,000	29,304,000
Franchise-related revenues	1,826,000	1,673,000
Other operating income	173,000	262,000
Rental income	814,000	770,000
Total	158,132,000	137,307,000
Costs and Expenses:
Restaurants and lounges	44,555,000	35,974,000
Package goods	23,310,000	22,348,000
Payroll and related costs	49,736,000	43,465,000
Occupancy costs	7,031,000	6,595,000
Selling, general and administrative expenses	26,571,000	20,275,000
Total	151,203,000	128,657,000
Income from Operations	6,929,000	8,650,000
Other Income (Expense):
Interest expense	(757,000)	(938,000)
Interest and other income	131,000	58,000
Gain on forgiveness of debt	3,488,000	10,136,000
Gain on sale of property and equipment	21,000	44,000
Total other income (expense)	2,883,000	9,300,000
Income Before Provision for Income Taxes	9,812,000	17,950,000
Provision for Income Taxes	(763,000)	(1,185,000)
Net Income	9,049,000	16,765,000
Less: Net Income Attributable to Noncontrolling Interests	(2,737,000)	(4,981,000)
Net Income Attributable to Flanigan's Enterprises, Inc. Stockholders	$ 6,312,000	$ 11,784,000
Net Income Per Common Share:
Basic and Diluted (in Dollars per share)	$ 3.4	$ 6.34
Weighted Average Shares and Equivalent Shares Outstanding:
Basic and Diluted (in Shares)	1,858,647	1,858,647

CONSOLIDATED STATEMENTS OF IN_2

CONSOLIDATED STATEMENTS OF INCOME (Parentheticals) - $ / shares	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Income Statement [Abstract]
Basic and Diluted	$ 3.40	$ 6.34
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 at Oct. 03, 2020	$ 420,000	$ 6,240,000	$ 38,848,000	$ (6,077,000)	$ 6,125,000	$ 45,556,000
Balance (in Shares) at Oct. 03, 2020	4,197,642			2,338,995
Net income			11,784,000		4,981,000	16,765,000
Distributions to noncontrolling interests					(1,691,000)	(1,691,000)
Balance at Oct. 02, 2021	$ 420,000	6,240,000	50,632,000	$ (6,077,000)	9,415,000	$ 60,630,000
Balance (in Shares) at Oct. 02, 2021	4,197,642			2,338,995		1,858,647
Net income			6,312,000		2,737,000	$ 9,049,000
Distributions to noncontrolling interests					(3,111,000)	(3,111,000)
Sale of minority interest					8,630,000	8,630,000
Dividends paid			(1,858,000)			(1,858,000)
Balance at Oct. 01, 2022	$ 420,000	$ 6,240,000	$ 55,086,000	$ (6,077,000)	$ 17,671,000	$ 73,340,000
Balance (in Shares) at Oct. 01, 2022	4,197,642			2,338,995		1,858,647

CONSOLIDATED STATEMENTS OF CASH

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

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Oct. 01, 2022
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 October 1, 2022, we (i) operated 30 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) franchise an additional five two one three The Company’s Articles of Incorporation, as amended, authorize us to issue and have outstanding at any one time 5,000,000 0.10 We operate under a 52-53 week year ending the Saturday closest to September 30. Our fiscal years 2022 and 2021 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 ten 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. 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 significant influence and 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 intercompany profits are eliminated. 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, the recognition of deferred tax assets and liabilities and estimates relating to the calculation of incremental borrowing rates and length of leases associated with right-of-use assets and corresponding liabilities, and estimates relating to loyalty reward programs. 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 and receivables from our credit card merchants to be 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 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 less accumulated depreciation and amortization. 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 five three seven 15 20 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. Concentrations of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk are cash and cash equivalents. Major Suppliers Throughout our fiscal years 2022 and 2021, we purchased a significant portion of our food products from one major supplier. This major supplier represents 42% 41% 22 24 Throughout our fiscal years 2022 and 2021, we purchased the majority of our alcoholic beverages from three local distributors. One of these three local distributors represents 23 26 2 Revenue Recognition Revenue-related to food, bar and package sales are recorded at the point of sale. Royalty-related revenues, which are 1% of package sales and 3% of restaurant sales, are recorded as income on a weekly basis, in arrears. We report our revenues net of sales tax. Our Big Daddy’s Good Customer Loyalty Program awards customers with a $20 Good Customer Gift Card, (“Gift Card”) to be used at our Flanigan’s Seafood Bar and Grill restaurants for every ten (10) purchases of at least $25 made by such customer at our Big Daddy’s Liquors package liquor stores. Pursuant to ASC 606, we recognize deferred revenue in the amount of the Gift Card upon the issuance of the Gift Card and reduce package liquor store revenue by a like amount. We recognize revenue when the Gift Card is redeemed in our restaurants or when it expires unused. Gift cards have various expiration dates based upon each program, while gift cards purchased for cash have no expiration dates. Pre-opening Costs As new restaurants open, our income from operations will be adversely affected due to our obligation to fund pre-opening costs. 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 and during our fiscal year ended October 1, 2022 we expensed $65,000 for CIC Investors #25, Ltd, and $388,000 for CIC Investors #85, Ltd Advertising Costs Our advertising costs are expensed as incurred. Advertising costs incurred during our fiscal years ended October 1, 2022 and October 2, 2021 were approximately $209,000 and $218,000, respectively. General Liability Insurance We have general liability insurance which incorporates a deductible of $10,000 per occurrence for both us and the limited partnerships. Our insurance carrier is responsible for $1,000,000 coverage per occurrence above our deductible, up to a maximum aggregate of $2,000,000 per year. During our fiscal year ended October 1, 2022, we were able to purchase excess liability insurance, whereby our excess insurance carrier is responsible for $10,000,000 coverage above our primary general liability insurance coverage. We are un-insured against liability claims in excess of $11,000,000 per occurrence and in the aggregate (See Note 20. Subsequent Events for a discussion of general liability and excess liability insurance for the period commencing December 30, 2022) 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 attorney's fees, are a part of our $10,000 deductible. 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. Fair Value of Financial Instruments (Continued) 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 15). 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, 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 Comparative Amounts Certain amounts presented in the financial statements previously issued for the fiscal year ended October 2, 2021 have been reclassified to conform to the current year's presentation. Recently Adopted and Recently Issued Accounting Pronouncements Adopted There are no accounting pronouncements that we have recently adopted. Recently Issued The FASB issued guidance, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional expedient and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. In response to the concerns about structural risks of interbank offered rates (“IBORs”) and, particularly, the risk of cessation of the LIBOR, regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. This accounting standards update provides companies with optional guidance to ease the potential accounting burden associated with transitioning away from reference rates that are expected to be discontinued. LIBOR rates will be published until June 30, 2023. All principal and interest of the Term Loan was paid in full subsequent to October 1, 2022 so the discontinuance of LIBOR rates will have no impact on us. There are no other recently issued accounting pronouncements that we have not yet adopted that we believe will have a material effect on our financial statements.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Oct. 01, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 2. PROPERTY AND EQUIPMENT, NET 2022 2021 Furniture and equipment $ 14,600,000 $ 12,970,000 Leasehold improvements 28,114,000 26,456,000 Land and land improvements 25,930,000 25,922,000 Building and improvements 23,931,000 20,418,000 Vehicles 1,958,000 1,856,000 94,533,000 87,622,000 Less accumulated depreciation and amortization ( 38,786,000 ) ( 36,181,000 ) 55,747,000 51,441,000 Construction in progress 7,517,000 5,445,000 $ 63,264,000 $ 56,886,000 Depreciation and amortization expense for the fiscal years ended October 1, 2022 and October 2, 2021 was approximately $ 2,990,000 2,981,000

LEASEHOLD INTERESTS

LEASEHOLD INTERESTS	12 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
LEASEHOLD INTERESTS	NOTE 3. LEASEHOLD INTERESTS 2022 2021 Leasehold interests, at cost $ 3,024,000 $ 3,024,000 Less accumulated amortization 2,938,000 2,906,000 $ 86,000 $ 118,000 Future leasehold amortization as of October 1, 2022 is as follows: 2023 $ 22,000 2024 22,000 2025 22,000 2026 18,000 2027 2,000 Total $ 86,000 Leasehold amortization expense for the fiscal years ended October 1, 2022 and October 2, 2021 was approximately $ 32,000 82,000

INVESTMENT IN LIMITED PARTNERSH

INVESTMENT IN LIMITED PARTNERSHIPS	12 Months Ended
	Oct. 01, 2022
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENT IN LIMITED PARTNERSHIPS	NOTE 4. INVESTMENT IN LIMITED PARTNERSHIPS We have invested along with others (some of whom are affiliated with our officers and directors) in ten limited partnerships which currently own and operate nine South Florida based restaurants under our service marks “Flanigan’s Seafood Bar and Grill” or “Flanigan’s”. In addition to being a limited partner in these limited partnerships, we are the sole general partner of ten 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, (available cash is distributed to the investors pro-rata based on ownership interest), 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 (½) to the investors (including us), pro-rata based on 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 on the investors’ investment. As of October 1, 2022, all limited partnerships, with the exception of the 2022 Sunrise Restaurant, which opened for business in March, 2022 and the 2023 Miramar Restaurant, which we anticipate will open for business in February, 2023, 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 receipt of distributable amounts from the limited partnerships, we receive a fee equal to 3% of gross sales for use of the service mark “Flanigan’s Seafood Bar and Grill” or “Flanigan’s”. 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” or “Flanigan’s” service marks, which use is authorized while we act as general partner only. This 3% fee is “earned” when sales are made by the limited partnerships and is paid weekly, in arrears. Whether we will have any additional restaurants under development in the future will be dependent, among other things, on market conditions and our ability to raise capital. We anticipate that we will continue to form limited partnerships to raise funds to own and operate restaurants under our service marks “Flanigan’s Seafood Bar and Grill” or “Flanigan’s” using the same or substantially similar financial arrangements. Below is information on the eleven limited partnerships which own and operate “Flanigan’s Seafood Bar and Grill” or “Flanigan’s” restaurants: 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 consolidated 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 consolidated 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 consolidated 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 consolidated 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 consolidated financial statements. Pembroke Pines, Florida We are the sole general partner and a 24% 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. 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 consolidated 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. 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 consolidated 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 consolidated financial statements. Sunrise, Florida We are the sole general partner and a 7% limited partner in this limited partnership which has owned and operated a restaurant in Sunrise, Florida under our “Flanigan’s” service mark since March 20, 2022. 31.3% 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 2022, this limited partnership has returned to its investors approximately 2.0% of their initial cash invested and as a result, we are currently not entitled to receive any management fees from this limited partnership. This entity is consolidated in the accompanying consolidated financial statements. Miramar, Florida We are the sole general partner in this limited partnership which is developing a restaurant in Miramar, Florida under our “Flanigan’s” service mark. No units of limited partnership interest were purchased by the Company. 24.0% of the limited partnership interest is owned by persons who are either our officers, directors or their family members. We anticipate that this new restaurant will commence operations in February, 2023. This entity is consolidated in the accompanying consolidated 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. Our investment in this entity is reported using the equity method in the accompanying consolidated financial statements. The following is a summary of financial information pertaining to our limited partnership investment in Fort Lauderdale, Florida: Oct. 1, 2022 Oct. 2, 2021 Financial Position: Current Assets $ 534,000 $ 624,000 Non-Current Assets 743,000 701,000 Total Assets 1,277,000 1,325,000 Current Liabilities 280,000 259,000 Non-Current Liabilities — — Total Liabilities 280,000 259,000 Equity 997,000 1,066,000 Total Liabilities and Equity $ 1,277,000 $ 1,325,000 Operating Results: Revenues 4,735,000 4,172,000 Gross profit 3,017,000 2,735,000 Net income 59,000 495,000

PRIVATE OFFERINGS

PRIVATE OFFERINGS	12 Months Ended
	Oct. 01, 2022
Private Offerings [Abstract]
PRIVATE OFFERINGS	NOTE 5. PRIVATE OFFERINGS: CIC Investors #85, Ltd. (Flanigan’s, Sunrise, Florida) On February 15, 2022, a Florida limited partnership (CIC Investors #85, Ltd.) in which the Company serves as general partner, completed a private placement of 1,000 Units of limited partnership interests at $5,000 per Unit for proceeds of $5,000,000, 74 Units of which ($370,000) were purchased by the Company upon the same terms and conditions as all other investors. The Company’s investment is eliminated in consolidation. The proceeds of the private placement were used to satisfy (including reimbursement to us for advances we have made), build-out and renovation expenses and the purchase of such furniture, fixtures and equipment necessary for operation of our Sunrise, Florida restaurant under the service mark “Flanigan’s”, which commenced operations on March 22, 2022. Capital raised from private investors is credited to sale of noncontrolling interests in our Statements of Stockholders’ Equity. Under ASC 810, Consolidation, the Company, which is the entity issuing financial statements, is required to consolidate CIC Investors #85, Ltd. as we have a controlling interest in CIC Investors #85, Ltd. as general partner, although the Company only has a 7.40% ownership. CIC Investor #25, Ltd. (Flanigan’s, Miramar, Florida) On February 15, 2022, a Florida limited partnership (CIC Investors #25, Ltd.) in which the Company serves as general partner, completed a private placement of 800 Units of limited partnership interests at $5,000 per Unit for gross proceeds of $4,000,000. No units of limited partnership interest were purchased by the Company. The proceeds of the private placement are being used to satisfy (including reimbursement to us for advances we have made), build-out and renovation expenses and the purchase of such furniture, fixtures and equipment necessary for operation of our Miramar, Florida restaurant under the service mark “Flanigan’s”, which we believe will commence operations in February, 2023. Capital raised from private investors is credited to sale of noncontrolling interests in our Statements of Stockholders’ Equity. Under ASC 810, Consolidation, the Company, which is the entity issuing financial statements, is required to consolidate CIC Investors #25, Ltd. as we have a controlling interest in CIC Investors #25, Ltd. as general partner, although the Company has no direct ownership.

PURCHASE OF 4 COP LIQUOR LICENS

PURCHASE OF 4 COP LIQUOR LICENSE	12 Months Ended
	Oct. 01, 2022
Purchase Of 4 Cop Liquor License [Abstract]
PURCHASE OF 4 COP LIQUOR LICENSE	NOTE 6. PURCHASE OF 4 COP LIQUOR LICENSE During our fiscal year 2022, we purchased a 4 COP quota liquor license for Broward County, Florida from an unrelated third party for $446,000. The liquor license is currently inactive, but we intend to use it in connection with the operation of the package liquor store we are developing in Miramar, Florida. The 4COP quota liquor license for Broward County, Florida which we purchased during the third quarter of our fiscal year 2021 and was inactive, was transferred for use in our operation of “Brendan’s Sports Pub”.

EXECUTION OF LEASE FOR NEW LOCA

EXECUTION OF LEASE FOR NEW LOCATION; BUSINESS ACQUISITION OF “BRENDAN’S SPORTS PUB”	12 Months Ended
	Oct. 01, 2022
Execution Of Lease For New Location Purchase Of Assets Of Brendans Sports Pub Abstract
EXECUTION OF LEASE FOR NEW LOCATION; BUSINESS ACQUISITION OF “BRENDAN’S SPORTS PUB”	NOTE 7. EXECUTION OF LEASE FOR NEW LOCATION; BUSINESS ACQUISITION OF “BRENDAN’S SPORTS PUB” Lease Pompano Beach, Florida (Brendan’s Sports Pub) During the third quarter of our fiscal year 2022, we entered into a Lease (the “BSP Lease”) with a non-affiliated third party from whom we rented approximately 3,556 78,000 2 Assets Brendan’s Sports Pub, Pompano Beach, Florida During the third quarter of our fiscal year 2022 and simultaneously with the execution of the BSP Lease, we purchased the assets of the business known as “Brendan’s Sports Pub” located at 868 South Federal Highway, Pompano Beach, Florida for a purchase price of $ 75,000 We accounted for the purchase of the assets of the business known as "Brendan's Sports Pub" as a business combination that is insignificant for purposes of all of the disclosuress required under ASC 805

RE-FINANCING OF EXISTING MORTGA

RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS	12 Months Ended
	Oct. 01, 2022
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS [Abstract]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS	NOTE 8. RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS: Re-Finance of Mortgage on Real Property – Fort Lauderdale, Florida During our fiscal year 2022, we requested and received an advance of $697,000 from the payee of an entity managed by a member of our Board of Directors and who is also our Chief Financial Officer, which holds a mortgage note in the original principal amount of $1,000,000 (the “$1,000,000 Note”), resulting in a principal amount outstanding thereunder of $1,100,000 as of August 1, 2022. Our repayment obligations under the $1,000,000 Note continue to be secured by a first mortgage on the real property and improvements where our restaurant located at 2600 West Davie Boulevard, Fort Lauderdale, Florida operates. The terms of the $1,000,000 Note are that it bears interest at 6% annually (increased from 5% annually), is amortizable over 15 years with monthly installments of principal and interest of approximately $9,300 required to be made and a final balloon payment of approximately $487,000 required to be made August 1, 2032. Re-Finance of Mortgage on Real Property – Hallandale Beach, Florida During our fiscal year 2022, we re-financed our debt with our non-affiliated third-party lender secured by our real property located at 4 N. Federal Highway, Hallandale, Florida where our combination package liquor store and restaurant (Store #31) operates and borrowed an additional $8,012,000 raising the principal balance to $8,900,000, (the “$8.90M Mortgage”). The $8.90M Mortgage bears interest at a variable rate equal to the BSBY Screen Rate – 1 Month plus 1.50%. We entered into an interest rate swap agreement to hedge the interest rate risk, which fixed the interest rate on the $8.90M Mortgage at 4.90% per annum throughout its term. The $8.90M Mortgage is fully amortized over fifteen (15) years, with our monthly payment of principal and interest totaling $33,000. Financed Insurance Premiums During our fiscal year 2022, we financed the premiums on the following property, general liability, excess liability and terrorist policies, totaling approximately $2.54 million, which property, general liability, excess liability and terrorist insurance includes coverage for our franchises which are not included in our consolidated financial statements: (i) For the policy year beginning December 30, 2021, our general liability insurance, excluding limited partnerships, is a one (1) year policy with our insurance carriers. The one (1) year general liability insurance premium is in the amount of $467,000; (ii) For the policy year beginning December 30, 2021, our general liability insurance for our limited partnerships is a one (1) year policy with our insurance carriers. The one (1) year general liability insurance premium is in the amount of $589,000; (iii) For the policy year beginning December 30, 2021, our automobile insurance is a one (1) year policy. The one (1) year automobile insurance premium is in the amount of $194,000; (iv) For the policy year beginning December 30, 2021, our property insurance is a one (1) year policy. The one (1) year property insurance premium is in the amount of $700,000; (v) For the policy year beginning December 30, 2021, our excess liability insurance are two (2) one (1) year policies. The aggregate one (1) year excess liability insurance premiums are in the amount of $576,000; (vi) For the policy year beginning December 30, 2021, our terrorist insurance is a one (1) year policy. The one (1) year terrorist insurance premium is in the amount of $8,900; and (vii) For the policy year beginning December 30, 2021, our equipment breakdown insurance is a one (1) year policy. The one (1) year equipment breakdown insurance premium is in the amount of $6,800. Of the $2,542,000 annual premium amounts, which includes coverage for our franchises which are not included in our consolidated financial statements, we financed $2,328,000 through an unaffiliated third party lender. The finance agreement obligates us to repay the amounts financed together with interest at the rate of 2.55% per annum, over 11 months, with monthly payments of principal and interest of $215,000. 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 October 1, 2022, the aggregate principal balance owed from the financing of our property and general liability insurance policies, excluding coverage for our franchises (of approximately $136,000), which are not included in our consolidated financial statements is $507,000.

CORONAVIRUS PANDEMIC

CORONAVIRUS PANDEMIC	12 Months Ended
	Oct. 01, 2022
Coronavirus Pandemic [Abstract]
CORONAVIRUS PANDEMIC	NOTE 9. CORONAVIRUS PANDEMIC: In March 2020, a novel strain of coronavirus was declared a global pandemic and a National Public Health Emergency. The novel coronavirus pandemic and related “shelter-in- place” orders and other governmental mandates relating thereto (collectively, “COVID-19”) adversely affected and will, in all likelihood continue to adversely affect, our restaurant operations and financial results for the foreseeable future. During the third quarter of our fiscal year 2020, we, certain of the entities owning the limited partnership stores (the “LP’s”), franchised stores (the “Franchisees”) as well as the store we manage but do not own (the “Managed Store”), collectively (the “Borrowers”), applied for and received loans from an unrelated third party lender pursuant to the Paycheck Protection Program (the “PPP”) under the United States Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) enacted March 27, 2020, in the aggregate principal amount of approximately $13.1 million, (the “PPP Loans”), of which approximately: (i) $5.9 million was loaned to us; (ii) $4.1 million was loaned to 8 of the LP's; (iii) $2.6 million was loaned to 5 of the Franchisees; and (iv) $0.5 million was loanted to the Managed Store. The PPP Loans to the Franchisees and Managed Store are not included in our consolidated financial statements. During the first quarter of our fiscal year 2021, the entire amount of principal and accrued interest for all PPP Loans was forgiven During the second quarter of our fiscal year 2021, certain of the entities owning the limited partnership stores (the “LP’s”), as well as the store we manage but do not own (the “Managed Store”), applied for and received loans from an unrelated third party lender pursuant to the Paycheck Protection Program (the “PPP”) under the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) enacted March 27, 2020, in the aggregate principal amount of approximately $3.98 million, (the “2 nd nd nd COVID-19 has had a material adverse effect on our access to supplies or labor and there can be no assurance that there will not be a significant adverse impact on our supply chain or access to labor in the future. We are actively monitoring our food suppliers to assess how they are managing their operations to mitigate supply flow and food safety risks. To ensure we mitigate potential supply availability risk, we are building additional inventory back stock levels when appropriate and we have also identified alternative supply sources in key product categories including but not limited to food, sanitation and safety supplies.

RE-CONSTRUCTION FOLLOWING CASUA

RE-CONSTRUCTION FOLLOWING CASUALTY LOSS	12 Months Ended
	Oct. 01, 2022
Loss Contingency [Abstract]
RE-CONSTRUCTION FOLLOWING CASUALTY LOSS	NOTE 10. RE-CONSTRUCTION FOLLOWING CASUALTY LOSS: During the first quarter of our fiscal year 2019, 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. Due to the damage caused by the fire, we determined that Store #19 should be demolished and rebuilt and as a result, the package liquor store and restaurant were closed for our fiscal years 2022, 2021, 2020 and 2019. The package liquor store re-opened for business subsequent to the end of our fiscal year 2022. We also expect to receive building permits to construct the new building for our restaurant and expect to open for business during our fiscal year 2023.

LIQUOR LICENSES

LIQUOR LICENSES	12 Months Ended
	Oct. 01, 2022
Liquor Licenses [Abstract]
LIQUOR LICENSES	NOTE 11. 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 October 1, 2022, 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 October 1, 2022 and October 2, 2021, the total carrying amount of our liquor licenses was $1,268,000 and $822,000, respectively. In our fiscal year 2022, we acquired a 4 COP Quota Liquor License for $446,000 for use in Broward County, Florida which we intend to use in connection with the operation of a package liquor store we are developing in Miramar, Florida. During our fiscal year 2021, we acquired a 4 COP Quota Liquor License for $192,200 for use in Broward County, Florida which we currently use in the operation of “Brendan’s Sports Pub”, the restaurant/bar in Pompano Beach, Florida we purchased during our fiscal year 2022.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Oct. 01, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12. INCOME TAXES The components of our provision for income taxes for our fiscal years 2022 and 2021 are as follows: 2022 2021 Current: Federal $ 302,000 $ 251,000 State 262,000 176,000 Deferred: 564,000 427,000 Federal 172,000 649,000 State 27,000 109,000 199,000 758,000 $ 763,000 $ 1,185,000 A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows: 2022 2021 Tax provision at the statutory rate $ 2,061,000 $ 3,770,000 Non-controlling interests (575,000 ) (1,046,000 ) State income taxes, net of federal income tax 210,000 196,000 FICA tip credit (744,000 ) (297,000 ) True up adjustment 43,000 115,000 Tax effect of rate change due to Tax Reform — (1,000 ) PPP forgiveness (252,000 ) (1,576,000 ) Other permanent items, net 20,000 24,000 $ 763,000 $ 1,185,000 We have deferred tax liabilities and 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 FICA tax credit. The components of our deferred tax assets (liabilities) at October 1, 2022 and October 2, 2021 were as follows: 2022 2021 Reversal of aged payables $ 18,000 $ 18,000 Capitalized inventory costs 26,000 26,000 Accrued bonuses 84,000 96,000 Accruals for potential uninsured claims 19,000 34,000 Gift cards 198,000 195,000 Limited partnership management fees (862,000 ) (720,000 ) Tip credit 71,000 85,000 Book/tax differences in property and equipment (1,106,000 ) (886,000 ) Book/tax differences in operating leases 488,000 428,000 Limited partnership investments 394,000 264,000 Accrued limited retirement 65,000 54,000 Total Deferred Tax Liabilities, Net $ (605,000) $ (406,000)

DEBT

DEBT	12 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 13. DEBT Debt consists of the following as of October 1, 2022 and October 2, 2021: Long-Term Debt 2022 2021 Mortgage payable to institutional lender, secured by a first mortgage on real property and improvements, bearing interest at 3.86%, amortized over twenty (20) years, payable in monthly installments of principal and interest of approximately $43,000, with a balloon payment of approximately $5,373,000 due on November 27, 2026. As of October 1, 2022, the net book value of the collateral securing this mortgage was $5,473,000. 6,563,000 6,821,000 Mortgage payable to institutional lender, secured by first mortgage on real property and improvements, bearing interest at the fixed rate of 3.63% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $31,000, with a final payment on July 1, 2036. As of October 1, 2022, the net book value of the collateral securing this mortgage was $11,349,000. 4,044,000 4,246,000 Mortgage payable to institutional lender, secured by first mortgage on real property and improvements, bearing interest at the fixed rate of 3.65% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $15,950, with a final payment on March 2, 2036. As of October 1, 2022, the net book value of the collateral securing this mortgage was $4,524,000. 2,031,000 2,145,000 Mortgage payable to institutional lender, secured by a first mortgage on real property and improvements, bearing interest at BSBY Screen Rate – 1 Month +1.50%, (3.40% at October 1, 2022), but with the interest fixed at 4.90% pursuant to a swap agreement, amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $33,000. From the re-financing of this mortgage, we withdrew $8,012,000 during our fiscal year ended October 1, 2022. As of October 1, 2022, the net book value of the collateral securing this mortgage was $3,477,000. 8,900,000 954,000 Revolving credit line/term loan payable to institutional 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%, (3.40% at October 1, 2022). 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 (3.40% at October 1, 2022) 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. On December 28, 2022, we paid the outstanding principal balance ($367,000) and accrued interest ($-0-) in full. 550,000 1,650,000 Mortgage payable to institutional 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. As of October 1, 2022, the net book value of the collateral securing this mortgage was $810,000. 585,000 633,000 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 6%, amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $9,300, with a balloon payment of approximately $487,000 due in August, 2032. As of October 1, 2022, the net book value of the collateral securing this mortgage was $1,589,000. 1,096,000 442,000 Mortgage payable to institutional 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. As of October 1, 2022, the net book value of the collateral securing this mortgage was $936,000. 598,000 647,000 Financed insurance premiums, secured by all insurance policies, bearing interest at 2.55% payable in monthly installments of principal and interest in the aggregate amount of $215,000 a month through November 30, 2022. 507,000 409,000 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7½%, amortized over twenty (20) years, payable in monthly installments of principal and interest of approximately $7,300, with a final payment due in March, 2034. As of October 1, 2022, the net book value of the collateral securing this mortgage was $1,085,000. 678,000 713,000 Mortgage payable to related third party, secured by first mortgage on real property and improvements, bearing interest at 4%, amortized over eight (8) years, payable in monthly installments of principal and interest of approximately $3,000, with a final payment due in November, 2026. As of October 1, 2022, the net book value of the collateral securing this mortgage was $498,000. 140,000 171,000 Loans from an unrelated third party lender pursuant to the Paycheck Protection Program (the “PPP”) under the United States Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) enacted March 27, 2020, in the aggregate principal amount of approximately $3.46 million, (the “2 nd nd nd nd -- 3,464,000 Other 44,000 74,000 Less unamortized loan costs (347,000 ) (254,000 ) 25,389,000 22,115,000 Less current portion 2,299,000 2,555,000 $ 23,090,000 $ 19,560,000 Long-term debt at October 1, 2022 matures as follows: 2023 $ 2,299,000 2024 1,295,000 2025 1,356,000 2026 1,413,000 2027 6,555,000 Thereafter 12,818,000 25,736,000 Less unamortized loan costs (347,000 ) $ 25,389,000 As of October 1, 2022, we are in compliance with the financial covenants contained in our loans with our unrelated third party institutional lender (the “Institutional Lender”). We owe in the aggregate, approximately $23,272,000 (the “Institutional Loans”), as of October 1, 2022. There can be no assurances that we will be in compliance with our financial covenants thereafter due to, among other things, that our results of operations will likely continue to be materially impacted by the COVID-19 pandemic. Absent a waiver, failure to be in compliance with our financial covenants would constitute a default under the Institutional Loans with our Institutional Lender when reported. Such a default, if not cured or waived, would allow the Institutional Lender to accelerate the maturity of the indebtedness we owe under the Institutional Loans, making it due and payable at the time. If maturity of the Institutional Loans were accelerated, it would have a material adverse impact on our consolidated financial statements and results of operations.

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS	12 Months Ended
	Oct. 01, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 14. COMMITMENTS, CONTINGENCIES AND OTHER MATTERS Construction Contracts a. 7990 Davie Road Extension, Hollywood, Florida (Store #19 – “Big Daddy’s Wine & Liquors”) During the third quarter of our fiscal year 2019, we entered into an agreement with a third party unaffiliated general contractor for site work at this location totaling $1,618,000, (i) to connect the real property where this restaurant operated (Store #19) to city sewer and (ii) to construct a new building on the adjacent parcel of real property for the operation of a package liquor store. During our fiscal years 2020, 2021 and 2022, we agreed to change orders to the agreement for additional construction services increasing the total contract price by $624,000 to $2,242,000, of which $1,951,000 has been paid through October 1, 2022 and $-0- has been paid subsequent to the end of our fiscal year 2022 through the date of filing of this annual report. b. 2505 N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) During the third quarter of our fiscal year 2019, we entered into an agreement with an unaffiliated third party architect for design and development services totaling $77,000 for the re-build of our restaurant located at 2505 N. University Drive, Hollywood, Florida (Store #19), which has been closed since October 2, 2018 due to damages caused by a fire, of which $62,000 has been paid. During the first quarter of our fiscal year 2022, we entered into an agreement with a third party unaffiliated general contractor to re-build our restaurant at this location for $2,515,000, of which $226,000 has been paid through October 1, 2022 and $75,000 has been paid subsequent to the end of our fiscal year 2022 through the date of filing of this annual report. c. 14301 W. Sunrise Boulevard, Sunrise, Florida (Store #85 – “Flanigan’s”) During the third quarter of our fiscal year 2019, we entered into an agreement with an unaffiliated third party design group for design and development services of our new location at 14301 W. Sunrise Boulevard, Sunrise, Florida 33323 (Store #85) for a total contract price of $122,000. During our fiscal year 2020, we agreed upon amendments to the $122,000 Contract for additional design and development services which had the effect of increasing the total contract price by $18,000 to $140,000, of which $131,000 has been paid through October 1, 2022. Additionally, during the fourth quarter of our fiscal year 2020, we entered into an agreement with a third party unaffiliated general contractor for interior renovations at this location totaling $1,236,000 and through our fiscal year 2022 we agreed to change orders to the agreement for additional interior renovations increasing the total contract price by $215,000 to $1,451,000, which has been paid in full by the end of our fiscal year 2022. During the second quarter of our fiscal year 2022, we entered into an agreement with a third party unaffiliated general contractor for exterior renovations at this location totaling $343,000 and through our fiscal year 2022 we agreed to change orders to the agreement for additional interior renovations increasing the total contract price by $61,000 to $404,000, of which $353,000 has been paid through October 1, 2022 and $-0- has been paid subsequent to the end of our fiscal year 2022 through the date of filing of this annual report. d. 11225 Miramar Parkway, #250, Miramar, Florida (“Flanigan’s”) During the second quarter of our fiscal year 2022, we entered into an agreement with a third party unaffiliated general contractor for interior renovations at this location totaling $1,421,000, and through our fiscal year 2022 we agreed to change orders to the agreement increasing the total contract price by $128,000 to $1,549,000 of which $932,000 has been paid through October 1, 2022 and $226,000 has been paid subsequent to the end of our fiscal year 2022 through the date of filing of this annual report. e. 11225 Miramar Parkway, #245, Miramar, Florida (“Big Daddy’s Wine and Liquors”) During the first quarter of our fiscal year 2022, we entered into an agreement with a third party unaffiliated general contractor for interior renovations at this location totaling $317,000, and through our fiscal year 2022 we agreed to change orders to the agreement increasing the total contract price by $45,000 to $362,000 of which $316,000 has been paid through October 1, 2022 and $-0- has been paid subsequent to the end of our fiscal year 2022 through the date of filing of this annual report. 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 no “dram shop” claims pending. 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 To conduct certain of our operations, we lease restaurant and package liquor store space in South Florida from unrelated third parties. Our leases have remaining lease terms of up to 10 years, some of which include options to renew and extend the lease terms for up to an additional 30 years. We presently intend to renew some of the extension options available to us and for purposes of computing the right-of-use assets and lease liabilities required by ASC 842, we have incorporated into all lease terms which may be extended, an additional term of the lesser of (i) the amount of years the lease may be extended; or (ii) 15 years. Following adoption of ASC 842 during our fiscal year ended October 3, 2020, common area maintenance and property taxes are not considered to be lease components. The components of lease expense are as follows: 52 Weeks Ended October 1, 2022 52 Weeks Ended October 2, 2021 Finance Lease Amortization $ -- $ 198,000 Finance Lease Expense, which is included in interest expense -- 109,000 Operating Lease Expense, which is included in occupancy costs 3,725,000 3,601,000 $ 3,725,000 $ 3,908,000 Supplemental balance sheet information related to leases is as follows: Classification on the Consolidated Balance Sheet October 1, 2022 October 2, 2021 Assets Operating lease assets $ 29,517,000 $ 28,559,000 Liabilities Operating current liabilities $ 2,253,000 $ 2,009,000 Operating lease non-current liabilities $ 28,281,000 $ 27,183,000 Weighted Average Remaining Lease Term: Operating leases 10.82 Years 8.93 Years Weighted Average Discount: Operating leases 4.66 % 4.62 % The following table outlines the minimum future lease payments for the next five years and thereafter: For fiscal year Operating 2023 $ 3,556,000 2024 3,622,000 2025 3,615,000 2026 3,450,000 2027 3,353,000 Thereafter 25,194,000 Total lease payments (Undiscounted cash flows) 42,790,000 Less imputed interest (12,256,000 ) Total $ 30,534,000 Purchase Commitments In order to fix the cost and ensure adequate supply of baby back ribs for our restaurants for calendar years 2022 and 2023, we entered into purchase agreements with our current rib supplier, whereby we agreed to purchase approximately $10.4 million and $ 6.8 million of “2.25 & Down Baby Back Ribs” (industry jargon for the weight range in which slabs of baby back ribs are sold) from this vendor during calendar years 2022 and 2023, at prescribed costs, which we believe are competitive. The decrease in our cost of baby back ribs for calendar year 2023 compared to calendar 2022 is due to a decrease in market price. While we anticipate purchasing all of our rib supply from this vendor, we believe there are several other alternative vendors available, if needed. Flanigan’s Fish Company, LLC As of October 1, 2022, Flanigan’s Fish Company, LLC, a Florida limited liability company (“FFC”) supplies certain of the fish to all of our restaurants. Since we hold the controlling interest of FFC, the balance sheet and operating results of this entity are consolidated into the accompanying consolidated financial statements of the Company. Sales and purchases of fish are recognized in restaurant food sales and restaurant and lounges (cost of merchandise sold), respectively, in the consolidated statements of income at the time of sale to the restaurant. In addition, the 49% of FFC owned by the unrelated third party is recognized as noncontrolling interest in our consolidated financial statements. Franchise Program At October 1, 2022 and October 2, 2021, 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 franchised stores are owned and operated by related parties as follows: • James G. Flanigan, our Chairman of the Board of Directors, Chief Executive Officer and President of the Company, • Patrick J. Flanigan, brother to both James G. Flanigan and Michael B. Flanigan and a member of our Board of • Our officers and directors collectively own 30% of the shareholder interest of a company which has a franchise • Patrick J. Flanigan is the sole general partner and a 25% limited partner in a limited partnership which has a franchise 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 2022 and 2021, we earned royalties of $1,132,000 and $786,000, respectively, from our related franchises, which royalties are included in Franchise-related revenues in our Consolidated Statements of Income. We are not currently offering or accepting new franchises. Employment Agreements/Bonuses As of October 1, 2022 and October 2, 2021, 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, (the “Officers Bonus”). Officers Bonuses for our fiscal years 2022 and 2021 amounted to approximately $2,167,000 and $3,730,000, respectively. Our Board of Directors also approved an additional 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 (the “Restaurant Bonus’'). Restaurant Bonuses for our fiscal years 2022 and 2021 amounted to approximately $1,340,000 and $1,530,000, respectively. Management Agreements 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 and paid 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 October 1, 2022 and October 2, 2021, we generated $400,000 of revenue from each fiscal year from providing these management services.

FAIR VALUE MEASUREMENTS OF FINA

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	12 Months Ended
	Oct. 01, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	NOTE 15. FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS We follow FASB (ASC) Topic 820, “Fair Value Measurement”, for financial assets and liabilities and for non-financial assets and liabilities that are recognized or disclosed at fair value on at least an annual basis. Topic 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, we consider the principal or most advantageous market in which it would transact and consider assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions and risk of non-performance. Topic 820 establishes a fair market hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Topic 820 establishes three levels of inputs that may be used to measure fair value: • 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 October 1, 2022, we had two variable rate instruments outstanding that are impacted by changes in interest rates. The interest rate of the first variable rate debt instrument is equal to the lender’s LIBOR Rate plus two and one-quarter percent (2.25%) per annum and the second variable rate debt instrument is equal to the lender’s BSBY Screen Rate plus one and one-half percent (1.50%) per annum. The debt instrument further provides that the “LIBOR Rate” is a rate of interest equal to the British Bankers Association LIBOR Rate or successor thereto approved by the lender if the British Bankers Association is no longer making a LIBOR rate available and the “BSBY Screen Rate is a rate of interest equal to the Bloomberg Short-Term Bank Yield Interest Rate or successor thereto approved by the lender. 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 a term loan (the “Term Loan”). Subsequent to the end of our fiscal year 2022, (December 28, 2022) we paid the balance of the Term Loan in full. In September 2022, we refinanced the mortgage loan encumbering the property where our combination package liquor store and restaurant located at 4 N. Federal Highway, Hallandale Beach, Florida, (Store #31) operates, which mortgage loan is held by an unaffiliated third party lender (the “$8.90M 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 two (2) interest rate swap agreements: (i) The first interest rate swap agreement entered into in December 2016 and became effective December 28, 2017, relates to the Term Loan (the “Term Loan Swap”). The Term Loan Swap 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 – 1 Month, plus 2.25%, on the same amortizing notional principal amount. We determined that at October 1, 2022, the interest rate swap agreement is an effective hedging agreement and the fair value was not material. Subsequent to the end of our fiscal year 2022 (December 28, 2022) we paid the balance of the Term Loan in full, which was the same date the swap agreement matured; and (ii) The second interest rate swap agreement entered into in September 2022 relates to the $8.90M Loan (the “$8.90M Term Loan Swap”). The $8.90M Term Loan Swap requires us to pay interest for a fifteen (15) year period at a fixed rate of 4.90% on an initial amortizing notional principal amount of $8,900,000, while receiving interest for the same period at BSBY Screen Rate – 1 Month, plus 1.50%, on the same amortizing notional principal amount. We determined that at October 1, 2022, the interest rate swap agreement is an effective hedging agreement and the fair value was not material.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Oct. 01, 2022
Stockholders' Equity Note [Abstract]
COMMON STOCK	NOTE 16. COMMON STOCK Treasury Stock Purchase of Common Shares During our fiscal years 2022 and 2021, we did not purchase any shares of our common stock. As of October 1, 2022, 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. The Internal Revenue Service will impose a 1.0% tax on stock repurchases after December 31, 2022.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
	Oct. 01, 2022
Segment Reporting [Abstract]
BUSINESS SEGMENTS	NOTE 17. 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 2022 and 2021, 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. 2022 2021 Operating Revenues: Restaurants $ 123,627,000 $ 105,298,000 Package stores 31,692,000 29,304,000 Other revenues 2,813,000 2,705,000 Total operating revenues $ 158,132,000 $ 137,307,000 Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests: Restaurants $ 6,228,000 $ 9,424,000 Package stores 2,608,000 1,643,000 8,836,000 11,067,000 Corporate expenses, net of other revenues (1,907,000 ) (2,417,000 ) Income from Operations 6,929,000 8,650,000 Interest expense (757,000 ) (938,000 ) Interest and Other Income 131,000 58,000 Gain on forgiveness of debt 3,488,000 10,136,000 Gain on sale of property and equipment 21,000 44,000 Income before provision for income taxes $ 9,812,000 $ 17,950,000 Provision for Income Taxes (763,000 ) (1,185,000 ) Net Income 9,049,000 16,765,000 Net Income Attributable to Noncontrolling Interests (2,737,000 ) (4,981,000 ) Net Income Attributable to Flanigan’s Enterprises, Inc, Stockholders $ 6,312,000 $ 11,784,000 Identifiable Assets: Restaurants $ 73,596,000 $ 67,978,000 Package stores 20,035,000 15,653,000 93,631,000 83,631,000 Corporate 53,861,000 44,371,000 Consolidated Totals $ 147,492,000 $ 128,002,000 Capital Expenditures Restaurants $ 6,578,000 $ 10,842,000 Package stores 2,038,000 1,240,000 8,616,000 12,082,000 Corporate 826,000 1,173,000 Total Capital Expenditures $ 9,442,000 $ 13,255,000 Depreciation and Amortization: Restaurants $ 2,290,000 $ 2,332,000 Package stores 316,000 348,000 2,606,000 2,680,000 Corporate 406,000 383,000 Total Depreciation and Amortization $ 3,012,000 $ 3,063,000

QUARTERLY INFORMATION (UNAUDITE

QUARTERLY INFORMATION (UNAUDITED)	12 Months Ended
	Oct. 01, 2022
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY INFORMATION (UNAUDITED)	NOTE 18. QUARTERLY INFORMATION (UNAUDITED) The following is a summary of our unaudited quarterly results of operations for the quarters in our fiscal years 2022 and 2021. Quarter Ended Jan. 1, 2022 April 2, 2022 July 2, 2022 Oct. 1, 2022 Revenues $ 37,403,000 $ 40,330,000 $ 40,675,000 $ 39,724,000 Income from operations 765,000 1,850,000 2,083,000 2,231,000 Net income attributable to stockholders 1,564,000 1,660,000 1,835,000 1,253,000 Net income per share – basic and diluted 0.84 0.89 0.99 0.68 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647 Quarter Ended Jan. 2, 2021 April 3, 2021 July 3, 2021 Oct. 2, 2021 Revenues $ 31,380,000 $ 34,357,000 $ 37,935,000 $ 33,635,000 Income from operations 1,270,000 2,793,000 2,609,000 1,978,000 Net income attributable to stockholders 780,000 2,451,000 7,199,000 1,354,000 Net income per share – basic and diluted 0.42 1.32 3.87 0.73 Weighted average common stock outstanding – basic and diluted 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
	Oct. 01, 2022
Retirement Benefits [Abstract]
Retirement Benefits [Text Block]	NOTE 19. 401(k) PLAN Effective July 1, 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/or matching contributions. During our fiscal years ended October 1, 2022 and October 2, 2021, the Board of Directors approved discretionary matching contributions totaling $ 71,000 59,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Oct. 01, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20. SUBSEQUENT EVENTS Re-Opening of Re-Constructed Package Liquor Store – Hollywood, Florida Subsequent to the end of our fiscal year 2022, the package liquor store which was formerly a part of our combination package liquor store and restaurant located at 2505 N. University Drive, Hollywood, Florida (Store #19) and was forced to close due to damage from a fire during the first quarter of our fiscal year 2019 re-opened for business in a newly constructed, free-standing building on the adjacent property located at 7990 Dave Road Extension, Hollywood, Florida (Store #19P). Insurance Premiums Subsequent to the end of our fiscal year 2022, for the policy year commencing December 30, 2022, we bound coverage on the following property, general liability, excess liability and terrorist policies, with premiums totaling approximately $3.281 million, which property, general liability, excess liability and terrorist insurance includes coverage for our franchises (which is $658,000), which are not included in our consolidated financial statements: (i) For the policy year beginning December 30, 2022, our general liability insurance, excluding limited partnerships, is a one (1) year policy with our insurance carriers. The one (1) year general liability insurance premium is in the amount of $512,000; (ii) For the policy year beginning December 30, 2022, our general liability insurance for our limited partnerships is a one (1) year policy with our insurance carriers. The one (1) year general liability insurance premium is in the amount of $672,000; (iii) For the policy year beginning December 30, 2022, our automobile insurance is a one (1) year policy. The one (1) year automobile insurance premium is in the amount of $190,000; (iv) For the policy year beginning December 30, 2022, our property insurance is a one (1) year policy. The one (1) year property insurance premium is in the amount of $1,248,000; (v) For the policy year beginning December 30, 2022, our excess liability insurance is a one (1) year policy. The one (1) year excess liability insurance premium is in the amount of $634,000; (vi) For the policy year beginning December 30, 2022, our terrorist insurance is a one (1) year policy. The one (1) year terrorist insurance premium is in the amount of $14,000; and (vii) For the policy year beginning December 30, 2022, our equipment breakdown insurance is a one (1) year policy. The one (1) year equipment breakdown insurance premium is in the amount of $11,000. Of the $3,281,000 annual premium amounts, which includes coverage for our franchises which are not included in our consolidated financial statements, we paid the annual premium amounts in full with no financing due to high interest rates. Payoff of Term Loan Subsequent to the end of our fiscal year 2022, we satisfied the principal balance and all accrued interest due on our $5.5 million term loan to our unrelated lender. The outstanding principal balance ($367,000) and accrued interest ($-0-) was paid in full on December 28, 2022. Subsequent events have been evaluated through the date these consolidated financial statements were issued and except as disclosed herein, no other events required disclosure.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Oct. 01, 2022
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 October 1, 2022, we (i) operated 30 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) franchise an additional five two one three The Company’s Articles of Incorporation, as amended, authorize us to issue and have outstanding at any one time 5,000,000 0.10 We operate under a 52-53 week year ending the Saturday closest to September 30. Our fiscal years 2022 and 2021 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 ten 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. 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 significant influence and 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 intercompany profits are eliminated.
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, the recognition of deferred tax assets and liabilities and estimates relating to the calculation of incremental borrowing rates and length of leases associated with right-of-use assets and corresponding liabilities, and estimates relating to loyalty reward programs. 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 and receivables from our credit card merchants to be 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
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 less accumulated depreciation and amortization. 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 five three seven 15 20
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.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk are cash and cash equivalents.
Major Suppliers	Major Suppliers Throughout our fiscal years 2022 and 2021, we purchased a significant portion of our food products from one major supplier. This major supplier represents 42% 41% 22 24 Throughout our fiscal years 2022 and 2021, we purchased the majority of our alcoholic beverages from three local distributors. One of these three local distributors represents 23 26 2
Revenue Recognition	Revenue Recognition Revenue-related to food, bar and package sales are recorded at the point of sale. Royalty-related revenues, which are 1% of package sales and 3% of restaurant sales, are recorded as income on a weekly basis, in arrears. We report our revenues net of sales tax. Our Big Daddy’s Good Customer Loyalty Program awards customers with a $20 Good Customer Gift Card, (“Gift Card”) to be used at our Flanigan’s Seafood Bar and Grill restaurants for every ten (10) purchases of at least $25 made by such customer at our Big Daddy’s Liquors package liquor stores. Pursuant to ASC 606, we recognize deferred revenue in the amount of the Gift Card upon the issuance of the Gift Card and reduce package liquor store revenue by a like amount. We recognize revenue when the Gift Card is redeemed in our restaurants or when it expires unused. Gift cards have various expiration dates based upon each program, while gift cards purchased for cash have no expiration dates.
Pre-opening Costs	Pre-opening Costs
Advertising Costs	Advertising Costs Our advertising costs are expensed as incurred. Advertising costs incurred during our fiscal years ended October 1, 2022 and October 2, 2021 were approximately $209,000 and $218,000, respectively.
General Liability Insurance	General Liability Insurance We have general liability insurance which incorporates a deductible of $10,000 per occurrence for both us and the limited partnerships. Our insurance carrier is responsible for $1,000,000 coverage per occurrence above our deductible, up to a maximum aggregate of $2,000,000 per year. During our fiscal year ended October 1, 2022, we were able to purchase excess liability insurance, whereby our excess insurance carrier is responsible for $10,000,000 coverage above our primary general liability insurance coverage. We are un-insured against liability claims in excess of $11,000,000 per occurrence and in the aggregate (See Note 20. Subsequent Events for a discussion of general liability and excess liability insurance for the period commencing December 30, 2022) 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 attorney's fees, are a part of our $10,000 deductible.
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. Fair Value of Financial Instruments (Continued) 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 15).
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,
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
Comparative Amounts	Comparative Amounts Certain amounts presented in the financial statements previously issued for the fiscal year ended October 2, 2021 have been reclassified to conform to the current year's presentation.
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted and Recently Issued Accounting Pronouncements Adopted There are no accounting pronouncements that we have recently adopted. Recently Issued The FASB issued guidance, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional expedient and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. In response to the concerns about structural risks of interbank offered rates (“IBORs”) and, particularly, the risk of cessation of the LIBOR, regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. This accounting standards update provides companies with optional guidance to ease the potential accounting burden associated with transitioning away from reference rates that are expected to be discontinued. LIBOR rates will be published until June 30, 2023. All principal and interest of the Term Loan was paid in full subsequent to October 1, 2022 so the discontinuance of LIBOR rates will have no impact on us. There are no other recently issued accounting pronouncements that we have not yet adopted that we believe will have a material effect on our financial statements.

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Oct. 01, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	2022 2021 Furniture and equipment $ 14,600,000 $ 12,970,000 Leasehold improvements 28,114,000 26,456,000 Land and land improvements 25,930,000 25,922,000 Building and improvements 23,931,000 20,418,000 Vehicles 1,958,000 1,856,000 94,533,000 87,622,000 Less accumulated depreciation and amortization ( 38,786,000 ) ( 36,181,000 ) 55,747,000 51,441,000 Construction in progress 7,517,000 5,445,000 $ 63,264,000 $ 56,886,000

LEASEHOLD INTERESTS (Tables)

LEASEHOLD INTERESTS (Tables)	12 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Leasehold Interests	2022 2021 Leasehold interests, at cost $ 3,024,000 $ 3,024,000 Less accumulated amortization 2,938,000 2,906,000 $ 86,000 $ 118,000
Schedule of Future Amortization of Leasehold Interests	2023 $ 22,000 2024 22,000 2025 22,000 2026 18,000 2027 2,000 Total $ 86,000

INVESTMENT IN LIMITED PARTNER_2

INVESTMENT IN LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Oct. 01, 2022
Equity Method Investments and Joint Ventures [Abstract]
Schedule of financial information pertaining to limited partnership investment	Oct. 1, 2022 Oct. 2, 2021 Financial Position: Current Assets $ 534,000 $ 624,000 Non-Current Assets 743,000 701,000 Total Assets 1,277,000 1,325,000 Current Liabilities 280,000 259,000 Non-Current Liabilities — — Total Liabilities 280,000 259,000 Equity 997,000 1,066,000 Total Liabilities and Equity $ 1,277,000 $ 1,325,000 Operating Results: Revenues 4,735,000 4,172,000 Gross profit 3,017,000 2,735,000 Net income 59,000 495,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Oct. 01, 2022
Income Tax Disclosure [Abstract]
Schedule of components of the provision for income taxes	2022 2021 Current: Federal $ 302,000 $ 251,000 State 262,000 176,000 Deferred: 564,000 427,000 Federal 172,000 649,000 State 27,000 109,000 199,000 758,000 $ 763,000 $ 1,185,000
Schedule of reconciliation of income tax computed at the statutory federal rate to income tax expense	2022 2021 Tax provision at the statutory rate $ 2,061,000 $ 3,770,000 Non-controlling interests (575,000 ) (1,046,000 ) State income taxes, net of federal income tax 210,000 196,000 FICA tip credit (744,000 ) (297,000 ) True up adjustment 43,000 115,000 Tax effect of rate change due to Tax Reform — (1,000 ) PPP forgiveness (252,000 ) (1,576,000 ) Other permanent items, net 20,000 24,000 $ 763,000 $ 1,185,000
Schedule of components of deferred tax assets	2022 2021 Reversal of aged payables $ 18,000 $ 18,000 Capitalized inventory costs 26,000 26,000 Accrued bonuses 84,000 96,000 Accruals for potential uninsured claims 19,000 34,000 Gift cards 198,000 195,000 Limited partnership management fees (862,000 ) (720,000 ) Tip credit 71,000 85,000 Book/tax differences in property and equipment (1,106,000 ) (886,000 ) Book/tax differences in operating leases 488,000 428,000 Limited partnership investments 394,000 264,000 Accrued limited retirement 65,000 54,000 Total Deferred Tax Liabilities, Net $ (605,000) $ (406,000)

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Schedule of long term debt	Debt consists of the following as of October 1, 2022 and October 2, 2021: Long-Term Debt 2022 2021 Mortgage payable to institutional lender, secured by a first mortgage on real property and improvements, bearing interest at 3.86%, amortized over twenty (20) years, payable in monthly installments of principal and interest of approximately $43,000, with a balloon payment of approximately $5,373,000 due on November 27, 2026. As of October 1, 2022, the net book value of the collateral securing this mortgage was $5,473,000. 6,563,000 6,821,000 Mortgage payable to institutional lender, secured by first mortgage on real property and improvements, bearing interest at the fixed rate of 3.63% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $31,000, with a final payment on July 1, 2036. As of October 1, 2022, the net book value of the collateral securing this mortgage was $11,349,000. 4,044,000 4,246,000 Mortgage payable to institutional lender, secured by first mortgage on real property and improvements, bearing interest at the fixed rate of 3.65% per annum, fully amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $15,950, with a final payment on March 2, 2036. As of October 1, 2022, the net book value of the collateral securing this mortgage was $4,524,000. 2,031,000 2,145,000 Mortgage payable to institutional lender, secured by a first mortgage on real property and improvements, bearing interest at BSBY Screen Rate – 1 Month +1.50%, (3.40% at October 1, 2022), but with the interest fixed at 4.90% pursuant to a swap agreement, amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $33,000. From the re-financing of this mortgage, we withdrew $8,012,000 during our fiscal year ended October 1, 2022. As of October 1, 2022, the net book value of the collateral securing this mortgage was $3,477,000. 8,900,000 954,000 Revolving credit line/term loan payable to institutional 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%, (3.40% at October 1, 2022). 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 (3.40% at October 1, 2022) 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. On December 28, 2022, we paid the outstanding principal balance ($367,000) and accrued interest ($-0-) in full. 550,000 1,650,000 Mortgage payable to institutional 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. As of October 1, 2022, the net book value of the collateral securing this mortgage was $810,000. 585,000 633,000 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 6%, amortized over fifteen (15) years, payable in monthly installments of principal and interest of approximately $9,300, with a balloon payment of approximately $487,000 due in August, 2032. As of October 1, 2022, the net book value of the collateral securing this mortgage was $1,589,000. 1,096,000 442,000 Mortgage payable to institutional 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. As of October 1, 2022, the net book value of the collateral securing this mortgage was $936,000. 598,000 647,000 Financed insurance premiums, secured by all insurance policies, bearing interest at 2.55% payable in monthly installments of principal and interest in the aggregate amount of $215,000 a month through November 30, 2022. 507,000 409,000 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7½%, amortized over twenty (20) years, payable in monthly installments of principal and interest of approximately $7,300, with a final payment due in March, 2034. As of October 1, 2022, the net book value of the collateral securing this mortgage was $1,085,000. 678,000 713,000 Mortgage payable to related third party, secured by first mortgage on real property and improvements, bearing interest at 4%, amortized over eight (8) years, payable in monthly installments of principal and interest of approximately $3,000, with a final payment due in November, 2026. As of October 1, 2022, the net book value of the collateral securing this mortgage was $498,000. 140,000 171,000 Loans from an unrelated third party lender pursuant to the Paycheck Protection Program (the “PPP”) under the United States Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) enacted March 27, 2020, in the aggregate principal amount of approximately $3.46 million, (the “2 nd nd nd nd -- 3,464,000 Other 44,000 74,000 Less unamortized loan costs (347,000 ) (254,000 ) 25,389,000 22,115,000 Less current portion 2,299,000 2,555,000 $ 23,090,000 $ 19,560,000
Schedule of long term debt maturities	Long-term debt at October 1, 2022 matures as follows: 2023 $ 2,299,000 2024 1,295,000 2025 1,356,000 2026 1,413,000 2027 6,555,000 Thereafter 12,818,000 25,736,000 Less unamortized loan costs (347,000 ) $ 25,389,000

COMMITMENTS, CONTINGENCIES AN_2

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Tables)	12 Months Ended
	Oct. 01, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Components of Lease Expense	52 Weeks Ended October 1, 2022 52 Weeks Ended October 2, 2021 Finance Lease Amortization $ -- $ 198,000 Finance Lease Expense, which is included in interest expense -- 109,000 Operating Lease Expense, which is included in occupancy costs 3,725,000 3,601,000 $ 3,725,000 $ 3,908,000
Schedule of supplemental balance sheet information related to leases	Classification on the Consolidated Balance Sheet October 1, 2022 October 2, 2021 Assets Operating lease assets $ 29,517,000 $ 28,559,000 Liabilities Operating current liabilities $ 2,253,000 $ 2,009,000 Operating lease non-current liabilities $ 28,281,000 $ 27,183,000 Weighted Average Remaining Lease Term: Operating leases 10.82 Years 8.93 Years Weighted Average Discount: Operating leases 4.66 % 4.62 %
Schedule of Minimum Future Lease Payments	For fiscal year Operating 2023 $ 3,556,000 2024 3,622,000 2025 3,615,000 2026 3,450,000 2027 3,353,000 Thereafter 25,194,000 Total lease payments (Undiscounted cash flows) 42,790,000 Less imputed interest (12,256,000 ) Total $ 30,534,000

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
	Oct. 01, 2022
Segment Reporting [Abstract]
Schedule of business segments	2022 2021 Operating Revenues: Restaurants $ 123,627,000 $ 105,298,000 Package stores 31,692,000 29,304,000 Other revenues 2,813,000 2,705,000 Total operating revenues $ 158,132,000 $ 137,307,000 Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests: Restaurants $ 6,228,000 $ 9,424,000 Package stores 2,608,000 1,643,000 8,836,000 11,067,000 Corporate expenses, net of other revenues (1,907,000 ) (2,417,000 ) Income from Operations 6,929,000 8,650,000 Interest expense (757,000 ) (938,000 ) Interest and Other Income 131,000 58,000 Gain on forgiveness of debt 3,488,000 10,136,000 Gain on sale of property and equipment 21,000 44,000 Income before provision for income taxes $ 9,812,000 $ 17,950,000 Provision for Income Taxes (763,000 ) (1,185,000 ) Net Income 9,049,000 16,765,000 Net Income Attributable to Noncontrolling Interests (2,737,000 ) (4,981,000 ) Net Income Attributable to Flanigan’s Enterprises, Inc, Stockholders $ 6,312,000 $ 11,784,000 Identifiable Assets: Restaurants $ 73,596,000 $ 67,978,000 Package stores 20,035,000 15,653,000 93,631,000 83,631,000 Corporate 53,861,000 44,371,000 Consolidated Totals $ 147,492,000 $ 128,002,000 Capital Expenditures Restaurants $ 6,578,000 $ 10,842,000 Package stores 2,038,000 1,240,000 8,616,000 12,082,000 Corporate 826,000 1,173,000 Total Capital Expenditures $ 9,442,000 $ 13,255,000 Depreciation and Amortization: Restaurants $ 2,290,000 $ 2,332,000 Package stores 316,000 348,000 2,606,000 2,680,000 Corporate 406,000 383,000 Total Depreciation and Amortization $ 3,012,000 $ 3,063,000

QUARTERLY INFORMATION (UNAUDI_2

QUARTERLY INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Oct. 01, 2022
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly information	Quarter Ended Jan. 1, 2022 April 2, 2022 July 2, 2022 Oct. 1, 2022 Revenues $ 37,403,000 $ 40,330,000 $ 40,675,000 $ 39,724,000 Income from operations 765,000 1,850,000 2,083,000 2,231,000 Net income attributable to stockholders 1,564,000 1,660,000 1,835,000 1,253,000 Net income per share – basic and diluted 0.84 0.89 0.99 0.68 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647 Quarter Ended Jan. 2, 2021 April 3, 2021 July 3, 2021 Oct. 2, 2021 Revenues $ 31,380,000 $ 34,357,000 $ 37,935,000 $ 33,635,000 Income from operations 1,270,000 2,793,000 2,609,000 1,978,000 Net income attributable to stockholders 780,000 2,451,000 7,199,000 1,354,000 Net income per share – basic and diluted 0.42 1.32 3.87 0.73 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Common stock, shares authorized (in Shares)	5,000,000	5,000,000
Common stock, per share (in Dollars per share)	$ 0.1
Federally insured limits	$ 250,000
Percentage of royalty related revenues package sales	1%
Percentage of royalty related revenues restaurant sales	3%
Advertising costs	$ 209,000	$ 218,000
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	10,000,000
Uninsured amount in excess of per occurrence	11,000,000
Attorney fees amount	10,000
Big Daddy's Good Customer Loyalty Program awards customers [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Customer gift card liability	$ 20
Description of gift card usage	(“Gift Card”) to be used at our Flanigan’s Seafood Bar and Grill restaurants for every ten (10) purchases of at least $25 made by such customer at our Big Daddy’s Liquors package liquor stores.
Cost Of Goods Sold [Member] | Major Supplier [Member] | Product Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration of credit risk	42%	41%
Cost Of Goods Sold [Member] | Three Local Distributors [Member] | Product Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration of credit risk	23%	26%
Accounts Payable and Accrued Expenses [Member] | Major Supplier [Member] | Product Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration of credit risk	22%	24%
Accounts Payable and Accrued Expenses [Member] | Three Local Distributors [Member] | Product Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration of credit risk	2%	2%
CIC Investors Ltd [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Incurred cost	$ 65,000
CIC Investors #85, Ltd [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Incurred cost	$ 388,000
Vehicles [Member] | Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Description of property, plant and equipment, useful life	five years for vehicles and three to seven years
Furniture and Fixtures [Member] | Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, plant and equipment, useful life	7 years
Furniture and Fixtures [Member] | Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, plant and equipment, useful life	3 years
Leasehold Improvements [Member] | Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, plant and equipment, useful life	15 years
Building [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, plant and equipment, useful life	40 years
Building Improvements [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, plant and equipment, useful life	20 years

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 2,990,000	$ 2,981,000

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details) - Schedule of property and equipment - USD ($)	Oct. 01, 2022	Oct. 02, 2021
Property, Plant and Equipment [Line Items]
Property and equipment - gross	$ 94,533,000	$ 87,622,000
Less accumulated depreciation and amortization	(38,786,000)	(36,181,000)
Property and equipment - net	55,747,000	51,441,000
Construction in progress	7,517,000	5,445,000
Property and equipment - total	63,264,000	56,886,000
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	14,600,000	12,970,000
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	28,114,000	26,456,000
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	25,930,000	25,922,000
Building and improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	23,931,000	20,418,000
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	1,958,000	1,856,000
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - net	$ 55,747,000	$ 51,441,000

LEASEHOLD INTERESTS (Details)

LEASEHOLD INTERESTS (Details) - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Leasehold amortization expense	$ 32,000	$ 82,000

LEASEHOLD INTERESTS (Details) -

LEASEHOLD INTERESTS (Details) - Schedule of Leasehold Interests - USD ($)	Oct. 01, 2022	Oct. 02, 2021
LEASEHOLD INTERESTS (Details) - Schedule of Leasehold Interests [Line Items]
Leasehold interests	$ 86,000	$ 118,000
Lease Agreements [Member]
LEASEHOLD INTERESTS (Details) - Schedule of Leasehold Interests [Line Items]
Leasehold interests, at cost	3,024,000	3,024,000
Less accumulated amortization	$ 2,938,000	$ 2,906,000

LEASEHOLD INTERESTS (Details)_2

LEASEHOLD INTERESTS (Details) - Schedule of Future Amortization of Leasehold Interests - Lease Agreements [Member]	Oct. 01, 2022 USD ($)
LEASEHOLD INTERESTS (Details) - Schedule of Future Amortization of Leasehold Interests [Line Items]
2023	$ 22,000
2024	22,000
2025	22,000
2026	18,000
2027	2,000
Total	$ 86,000

INVESTMENT IN LIMITED PARTNER_3

INVESTMENT IN LIMITED PARTNERSHIPS (Details)	12 Months Ended
	Oct. 01, 2022
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Return of capital, percentage of cash invested in limited partnership	25%
Percentage of gross sales fee for use of service mark	3%
Fort Lauderdale, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage	25%
Limited Partnership [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Number of restaurants	9
Surfside, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	46%
Kendall, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	41%
West Miami, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	27%
Wellington, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	28%
Pinecrest, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	45%
Pembroke Pines, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	24%
Davie, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	49%
Miami, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	5%
Sunrise, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	7%
Miramar, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	24%
Affiliated Entity [Member] | Fort Lauderdale, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	31.90%
Affiliated Entity [Member] | Surfside, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	33.30%
Affiliated Entity [Member] | Kendall, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	28.30%
Affiliated Entity [Member] | West Miami, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	32.70%
Affiliated Entity [Member] | Wellington, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	22.40%
Affiliated Entity [Member] | Pinecrest, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	20.20%
Affiliated Entity [Member] | Pembroke Pines, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	23.80%
Affiliated Entity [Member] | Davie, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	12.30%
Affiliated Entity [Member] | Miami, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	26.80%
Affiliated Entity [Member] | Sunrise, Florida [Member]
INVESTMENT IN LIMITED PARTNERSHIPS (Details) [Line Items]
Ownership percentage in LP	31.30%

INVESTMENT IN LIMITED PARTNER_4

INVESTMENT IN LIMITED PARTNERSHIPS (Details) - Schedule of financial information pertaining to limited partnership investment - Fort Lauderdale, Florida [Member] - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Financial Position:
Current Assets	$ 534,000	$ 624,000
Non-Current Assets	743,000	701,000
Total Assets	1,277,000	1,325,000
Current Liabilities	280,000	259,000
Non-Current Liabilities
Total Liabilities	280,000	259,000
Equity	997,000	1,066,000
Total Liabilities and Equity	1,277,000	1,325,000
Operating Results:
Revenues	4,735,000	4,172,000
Gross profit	3,017,000	2,735,000
Net income	$ 59,000	$ 495,000

PRIVATE OFFERINGS (Details)

PRIVATE OFFERINGS (Details)	1 Months Ended
	Feb. 15, 2022 USD ($) $ / shares shares
PRIVATE OFFERINGS (Details) [Line Items]
Purchase of limited partnership units | shares	74
Ownership interest	7.40%
C I C Investors 85 Ltd [Member]
PRIVATE OFFERINGS (Details) [Line Items]
Purchase of limited partnership units | shares	1,000
Limited partnership units per share | $ / shares	$ 5,000
Purchase of limited partnership amount | $	$ 5,000,000
Private offering proceeds | $	$ (370,000)
CIC Investors #25, Ltd [Member]
PRIVATE OFFERINGS (Details) [Line Items]
Purchase of limited partnership units | shares	800
Limited partnership units per share | $ / shares	$ 5,000
Purchase of limited partnership amount | $	$ 4,000,000

PURCHASE OF 4 COP LIQUOR LICE_2

PURCHASE OF 4 COP LIQUOR LICENSE (Details)	12 Months Ended
	Oct. 01, 2022 USD ($)
Purchase Of4 Cop Liquor License Abstract
Payment to third paty	$ 446,000

EXECUTION OF LEASE FOR NEW LO_2

EXECUTION OF LEASE FOR NEW LOCATION; BUSINESS ACQUISITION OF “BRENDAN’S SPORTS PUB” (Details)	12 Months Ended
	Oct. 01, 2022 USD ($) ft²
Execution Of Lease For New Location Purchase Of Assets Of Brendans Sports Pub Abstract
Area of lease (in Square Feet) | ft²	3,556
BSP Lease period	50 years
Rent payments	$ 78,000
Annual increase percentage	2%
Purchase price	$ 75,000

RE-FINANCING OF EXISTING MORT_2

RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) - USD ($)	12 Months Ended
	Oct. 01, 2022	Aug. 01, 2022	Oct. 02, 2021	Mar. 27, 2020
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Advance received	$ 697,000
Principal loan amount				$ 5,900,000
Long-term Debt	25,389,000		$ 22,115,000
Term total amount	$ 1,000,000
Bears interest rate	6%
Financed insurance premiums amount	$ 25,400,000
Amount of coverage excluded for franchises	136,000
Premiums financed amount	507,000
Re-Finance of Mortgage on Real Property – Fort Lauderdale, Florida [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Long-term Debt		$ 1,100,000
Re-Finance of Mortgage on Real Property – Fort Lauderdale, Florida [Member] | Board of Directors Chairman [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Principal loan amount	1,000,000
Notes payable	1,000,000
Proceeds from related party debt	$ 1,000,000
Increased interest rate	5%
Monthly payment of principal and interest	$ 9,300
Balloon payment	$ 487,000
Mortgage on Real Property - Sunrise, Florida [Member] | Unrelated Third Party [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	15 years
Financed Insurance Premiums [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	$ 2,542,000
Financed Insurance Premiums [Member] | General Liability Insurance Excluding Limited Partnership Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 467,000
Financed Insurance Premiums [Member] | General Liability Insurance for Limited Partnership Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 589,000
Financed Insurance Premiums [Member] | Automobile Insurance Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 194,000
Financed Insurance Premiums [Member] | Property Insurance Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 700,000
Financed Insurance Premiums [Member] | Excess Liability Insurance Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 576,000
Financed Insurance Premiums [Member] | Terrorist Insurance Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 8,900
Financed Insurance Premiums [Member] | Equipment Breakdown Insurance Premium [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Term of insurance premium	1 year
Amount of premium payable	$ 6,800
Financed Insurance Premiums [Member] | Unaffiliated Third Party [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Payment frequency	monthly
Monthly payment of principal and interest	$ 215,000
Amount of premium payable financed from third party lender	$ 2,328,000
Interest rate	2.55%
Term of financing agreement	11 months
8.90 Mortgage [Member] | Hallandale Beach Florida [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Long-term Debt	$ 8,012,000
Mortgage bears interest	$ 89,000,000
Variable interest rate, description	BSBY Screen Rate – 1 Month plus 1.50%
Variable interest rate spread	4.90%
Mortgage payable to lender #3 [Member] | Loans Payable [Member]
RE-FINANCING OF EXISTING MORTGAGES; FINANCED INSURANCE PREMIUMS (Details) [Line Items]
Long-term Debt	$ 8,900,000		$ 954,000
Payment frequency	monthly
Monthly payment of principal and interest	$ 33,000
Variable interest rate, description	BSBY Screen Rate – 1 Month +1.50%
Variable interest rate spread	3.40%
Term of financing agreement	15 years

CORONAVIRUS PANDEMIC (Details)

CORONAVIRUS PANDEMIC (Details) $ in Millions	Mar. 27, 2020 USD ($)
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	$ 5.9
LPs [Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	4.1
Franchisees [Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	2.6
Managed Store [Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	0.5
2nd LPs [Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	33.5
2nd Managed Store [Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	6.3
PPP Loans Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	13.1
2nd PPP Loans Member]
CORONAVIRUS PANDEMIC (Details) [Line Items]
Loan aggregate principal amount	$ 39.8

LIQUOR LICENSES (Details)

LIQUOR LICENSES (Details) - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
LIQUOR LICENSES (Details) [Line Items]
Liquor licenses	$ 1,268,000	$ 822,000
Payment to third party	446,000
Unrelated Third Party [Member] | 4 COP quota liquor license for Broward County, Florida [Member]
LIQUOR LICENSES (Details) [Line Items]
Liquor licenses	446,000
Payment to third party	$ 192,200

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of components of the provision for income taxes - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Current:
Federal	$ 302,000	$ 251,000
State	262,000	176,000
Current income tax	564,000	427,000
Federal	172,000	649,000
State	27,000	109,000
Deferred income tax	199,000	758,000
Provision for Income Taxes	$ 763,000	$ 1,185,000

INCOME TAXES (Details) - Sche_2

INCOME TAXES (Details) - Schedule of reconciliation of income tax computed at the statutory federal rate to income tax expense - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Schedule Of Reconciliation Of Income Tax Computed At The Statutory Federal Rate To Income Tax Expense Abstract
Tax provision at the statutory rate	$ 2,061,000	$ 3,770,000
Non-controlling interests	(575,000)	(1,046,000)
State income taxes, net of federal income tax	210,000	196,000
FICA tip credit	(744,000)	(297,000)
True up adjustment	43,000	115,000
Tax effect of rate change due to Tax Reform		(1,000)
PPP forgiveness	(252,000)	(1,576,000)
Other permanent items, net	20,000	24,000
Provision for Income Taxes	$ 763,000	$ 1,185,000

INCOME TAXES (Details) - Sche_3

INCOME TAXES (Details) - Schedule of components of deferred tax assets - USD ($)	Oct. 01, 2022	Oct. 02, 2021
Schedule Of Components Of Deferred Tax Assets Abstract
Reversal of aged payables	$ 18,000	$ 18,000
Capitalized inventory costs	26,000	26,000
Accrued bonuses	84,000	96,000
Accruals for potential uninsured claims	19,000	34,000
Gift cards	198,000	195,000
Limited partnership management fees	(862,000)	(720,000)
Tip credit	71,000	85,000
Book/tax differences in property and equipment	(1,106,000)	(886,000)
Book/tax differences in operating leases	488,000	428,000
Limited partnership investments	394,000	264,000
Accrued limited retirement	65,000	54,000
Total Deferred Tax Liabilities, Net	$ (605,000)	$ (406,000)

DEBT (Details)

DEBT (Details)	Oct. 01, 2022 USD ($)
Financed Insurance Premiums [Member]
DEBT (Details) [Line Items]
Institutional loans	$ 23,272,000

DEBT (Details) - Schedule of lo

DEBT (Details) - Schedule of long term debt - USD ($)	Oct. 01, 2022	Oct. 02, 2021
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	$ 25,389,000	$ 22,115,000
Less current portion	2,299,000	2,555,000
Long-Term Debt, Net of Current Portion	23,090,000	19,560,000
Less unamortized loan costs	(347,000)	(254,000)
Financed Insurance Premiums [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	507,000	409,000
Mortgage payable to unrelated third party #1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	6,563,000	6,821,000
Mortgage payable to lender #1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	4,044,000	4,246,000
Mortgage payable to lender #2 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	2,031,000	2,145,000
Mortgage payable to lender #3 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	8,900,000	954,000
Revolving credit line/term loan payable to lender [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	550,000	1,650,000
Mortgage payable to Lender [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	585,000	633,000
Mortgage payable to related third party #1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	1,096,000	442,000
Mortgage payable to Lender #2 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	598,000	647,000
Mortgage payable to unrelated third party #3 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	678,000	713,000
Term Loan Payable 1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	140,000	171,000
Mortgage payable to unrelated third party #2 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt		3,464,000
Other [Member]
DEBT (Details) - Schedule of long term debt [Line Items]
Long-term Debt	$ 44,000	$ 74,000

DEBT (Details) - Schedule of _2

DEBT (Details) - Schedule of long term debt (Parentheticals) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 28, 2022	Oct. 01, 2022	Oct. 02, 2021
Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Re-financing of mortgage			$ 8,012,000
Financed Insurance Premiums [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		$ 215,000
Payment frequency		monthly
Maturity date		Nov. 30, 2022
Interest rate		2.55%
Mortgage payable to unrelated third party #1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Fixed portion of debt, interest rate		3.86%
Monthly payment		$ 43,000
Balloon payment		5,373,000
Net book value of collateral		$ 5,473,000
Term of debt		20 years
Payment frequency		monthly
Maturity date		Nov. 27, 2026
Mortgage payable to lender #1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Fixed portion of debt, interest rate		3.63%
Monthly payment		$ 31,000
Net book value of collateral		$ 11,349,000
Term of debt		15 years
Payment frequency		monthly
Maturity date		Jul. 01, 2036
Mortgage payable to lender #2 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Fixed portion of debt, interest rate		3.65%
Monthly payment		$ 15,950
Net book value of collateral		$ 4,524,000
Term of debt		15 years
Payment frequency		monthly
Maturity date		Mar. 02, 2036
Mortgage payable to lender #3 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		$ 33,000
Net book value of collateral		$ 3,477,000
Term of debt		15 years
Payment frequency		monthly
Maturity date		Oct. 01, 2022
Variable interest rate spread		3.40%
Fixed interest rate		4.90%
Variable interest rate, description		BSBY Screen Rate – 1 Month +1.50%
Revolving credit line/term loan payable to lender [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		$ 5,500,000
Net book value of collateral		$ 3,500,000
Term of debt		5 years
Maturity date		Dec. 28, 2022
Variable interest rate spread		2.25%
Fixed interest rate		4.61%
Variable interest rate, description		LIBOR – Daily Floating Rate + 2.25%
Interest rate at period end		3.40%
Fixed-rate portion of debt		$ 5,500,000
Payoff of Team Loan [Member] | Subsequent Event [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Accrued interest	$ 0
Outstanding principal balance	$ 367,000
Mortgage payable to Lender [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		6,384
Net book value of collateral		$ 810,000
Term of debt		15 years
Payment frequency		monthly
Maturity date		Dec. 28, 2031
Interest rate		4.65%
Mortgage payable to related third party #1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		$ 9,300
Net book value of collateral		$ 1,589,000
Term of debt		15 years
Payment frequency		monthly
Maturity date		Aug. 31, 2023
Interest rate		6%
Balloon payment		$ 487,000
Mortgage payable to Lender #2 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		6,519
Net book value of collateral		$ 936,000
Term of debt		15 years
Payment frequency		monthly
Maturity date		Dec. 28, 2031
Interest rate		4.65%
Mortgage payable to unrelated third party #3 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		$ 7,300
Net book value of collateral		$ 1,085,000
Term of debt		20 years
Payment frequency		monthly
Maturity date		Mar. 31, 2034
Interest rate		0.075%
Term Loan Payable 1 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Monthly payment		$ 3,000
Net book value of collateral		$ 498,000
Term of debt		8 years
Payment frequency		monthly
Maturity date		Nov. 30, 2026
Interest rate		4%
Loans from an unrelated third party lender pursuant to the Paycheck Protection Program #2 [Member] | Loans Payable [Member]
DEBT (Details) - Schedule of long term debt (Parentheticals) [Line Items]
Term of debt		5 years
Interest rate		1%
Proceeds from issuance of debt		$ 3.46

DEBT (Details) - Schedule of _3

DEBT (Details) - Schedule of long term debt maturities - USD ($)	Oct. 01, 2022	Oct. 02, 2021
Schedule Of Long Term Debt Maturities Abstract
2023	$ 2,299,000
2024	1,295,000
2025	1,356,000
2026	1,413,000
2027	6,555,000
Thereafter	12,818,000
Total	25,736,000
Less unamortized loan costs	(347,000)	$ (254,000)
Long term debt after unamortized loan costs	$ 25,389,000

COMMITMENTS, CONTINGENCIES AN_3

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - USD ($)		12 Months Ended
	Oct. 06, 2022	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2023	Dec. 20, 2022	Apr. 02, 2022	Oct. 01, 2020	Oct. 01, 2019	Jun. 29, 2019
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		$ 226,000
Purchase commitment, rib supplier		$ 10,400,000
Ownership percentage by unrelated third party		49%
Fiscal agent, annual fee amount		$ 25,000
Royalties, gross restaurant sales		3%
Royalties, gross package liquor sales		1%
Royalty revenue		$ 1,132,000	$ 786,000
Patrick J. Flanigan [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Limited partnership, percentage		25%
Officers and directors [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Limited partnership, percentage		31.90%
Deerfield Beach Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Management fee revenue		$ 400,000
Deerfield Beach Florida [Member] | Service Agreements [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Payments to acquire management rights		$ 500,000
Amortization period of management agreement		10 years
Performance Bonus based on $650,000 Threshold [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Performance bonuses		$ 2,167,000	3,730,000
Performance Bonus based on $1,875,000 Threshold [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Performance bonuses		$ 1,340,000	1,530,000
James G. Flanigan family [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Ownership percentage		60%
Subsequent Event [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Purchase commitment, rib supplier				$ 6,800,000
James G. Flanigan [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Ownership percentage in franchisee		35.24%
Patrick J. Flanigan [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Ownership percentage in franchisee		100%
Officers and directors [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Ownership percentage in franchisee		30%
Officers and directors [Member] | Patrick J. Flanigan [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Limited partnership, percentage		25%
Chief Executive Officer [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
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%
Amount of income at which bonuses begin to accrue		$ 650,000
Management [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
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%
Limited Partner [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Amount of income at which bonuses begin to accrue		$ 1,875,000
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%
Chief Financial Officer [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
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%
Third Party Agreement - Unaffiliated general contractor [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price									$ 1,618,000
Additional amount for renovation of construction in process		$ 624,000	$ 2,242,000
Amount of obligation paid		1,951,000
Third Party Agreement - Unaffiliated general contractor [Member] | Subsequent Event [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Amount for renovation of construction in process	$ 317,000
Design and Development Services - 2505 N. University Drive, Hollywood, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		77,000
Amount for renovation of construction in process		62,000
Subsequent Additional Change - 2505 N. University Drive, Hollywood, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		2,515,000
Third Party Agreement - 11225 Miramar Parkway 250 Miramar Florida Flanigans [Member] | Third Party Agreement - Unaffiliated general contractor [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Cash paid		932,000
Third Party Agreement - 11225 Miramar Parkway 250 Miramar Florida Flanigans [Member] | Third Party Agreement - Unaffiliated general contractor [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price						$ 1,421,000
Third Party Agreement - 11225 Miramar Parkway 250 Miramar Florida Flanigans [Member] | Third Party Agreement - Unaffiliated general contractor [Member] | Minimum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		128,000
Third Party Agreement - 11225 Miramar Parkway 250 Miramar Florida Flanigans [Member] | Third Party Agreement - Unaffiliated general contractor [Member] | Maximum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		1,549,000
Third Party Agreement - 11225 Miramar Parkway 250 Miramar Florida Flanigans [Member] | Third Party Agreement - Unaffiliated general contractor [Member] | Subsequent Event [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Cash paid					$ (226,000)
Design and Development Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price							$ 122,000	$ 122,000
Additional amount for renovation of construction in process		18,000
Amount for renovation of construction in process		131,000
Design and Development Services Revised Contract - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		140,000
Third Party Interior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Additional amount for renovation of construction in process		1,236,000
Third Party Interior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member] | Minimum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Additional amount for renovation of construction in process		215,000
Third Party Interior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member] | Maximum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Additional amount for renovation of construction in process		1,451,000
Third Party Exterior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		353,000
Additional amount for renovation of construction in process		343,000
Third Party Exterior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member] | Minimum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Additional amount for renovation of construction in process		61,000
Third Party Exterior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member] | Maximum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Additional amount for renovation of construction in process		404,000
Additional Third Party Interior Renovations Services - 14301 W. Sunrise Boulevard, Sunrise, Florida [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Amount of obligation paid		0
MiramarParkwayMiramarFloridaBigDaddysWineandLiquorsMember | Third Party Agreement - Unaffiliated general contractor [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Cash paid		316,000
MiramarParkwayMiramarFloridaBigDaddysWineandLiquorsMember | Third Party Agreement - Unaffiliated general contractor [Member] | Minimum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		45,000
MiramarParkwayMiramarFloridaBigDaddysWineandLiquorsMember | Third Party Agreement - Unaffiliated general contractor [Member] | Maximum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Total contract price		$ 362,000
South Florida from unrelated third parties [Member] | Minimum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Lease term		10 years
South Florida from unrelated third parties [Member] | Maximum [Member]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) [Line Items]
Lease term		30 years

COMMITMENTS, CONTINGENCIES AN_4

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - Schedule of Components of Lease Expense - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Schedule Of Components Of Lease Expense Abstract
Finance Lease Amortization		$ 198,000
Finance Lease Expense, which is included in interest expense		109,000
Operating Lease Expense, which is included in occupancy costs	3,725,000	3,601,000
Total lease expense	$ 3,725,000	$ 3,908,000

COMMITMENTS, CONTINGENCIES AN_5

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - Schedule of supplemental balance sheet information related to leases - USD ($)	Oct. 01, 2022	Oct. 02, 2021
Assets
Operating lease assets	$ 29,517,000	$ 28,559,000
Liabilities
Operating current liabilities	2,253,000	2,009,000
Operating lease non-current liabilities	$ 28,281,000	$ 27,183,000
Weighted Average Remaining Lease Term:
Operating leases	10 years 9 months 25 days	8 years 11 months 4 days
Weighted Average Discount:
Operating leases	4.66%	4.62%

COMMITMENTS, CONTINGENCIES AN_6

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - Schedule of Minimum Future Lease Payments	Oct. 01, 2022 USD ($)
Schedule Of Minimum Future Lease Payments Abstract
2023	$ 3,556,000
2024	3,622,000
2025	3,615,000
2026	3,450,000
2027	3,353,000
Thereafter	25,194,000
Total lease payments (Undiscounted cash flows)	42,790,000
Less imputed interest	(12,256,000)
Total	$ 30,534,000

FAIR VALUE MEASUREMENTS OF FI_2

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details)	1 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($)	Oct. 01, 2022 USD ($)	Dec. 31, 2016 USD ($)
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Number of variable rate debt instruments		2
Variable rate		6%
Loan	$ 8,900,000
LIBOR Rate [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Variable rate		2.25%
BSBY Screen Rate [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Variable rate		1.50%
Interest Rate Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Line of credit			$ 5,500,000
Term Loan Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Term of swap		5 years
Fixed interest rate		4.61%
Derivative, notional amount		$ 5,500,000
Variable interest rate, description		LIBOR – 1 Month, plus 2.25%
Loan Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Loan	$ 8,900,000
$8.90M Term Loan Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Term of swap	15 years
Fixed interest rate	4.90%
Derivative, notional amount	$ 8,900,000
Variable interest rate, description	BSBY Screen Rate – 1 Month, plus 1.50%
LIBOR Rate [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Derivative, number of instruments held		2
BSBY Screen Rate [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Derivative, number of instruments held		1
Second Interest Rate Swap Agreement [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Loan	$ 8,900,000
Second Interest Rate Swap Agreement [Member] | Loan Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details) [Line Items]
Loan	$ 8,900,000

COMMON STOCK (Details)

COMMON STOCK (Details) - $ / shares	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2022
COMMON STOCK (Details) [Line Items]
Number of remaining shares authorized	65,414
Maximum share price	$ 15
Subsequent Event [Member]
COMMON STOCK (Details) [Line Items]
Stock repurchases, percentage		1%

BUSINESS SEGMENTS (Details) - S

BUSINESS SEGMENTS (Details) - Schedule of business segments - USD ($)	3 Months Ended								12 Months Ended
	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Jan. 01, 2022	Oct. 02, 2021	Jul. 03, 2021	Apr. 03, 2021	Jan. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Operating Revenues:
Total operating revenues	$ 39,724,000	$ 40,675,000	$ 40,330,000	$ 37,403,000	$ 33,635,000	$ 37,935,000	$ 34,357,000	$ 31,380,000	$ 158,132,000	$ 137,307,000
Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests:
Income from Operations	2,231,000	2,083,000	1,850,000	765,000	1,978,000	2,609,000	2,793,000	1,270,000	6,929,000	8,650,000
Interest expense									(757,000)	(938,000)
Interest and Other Income									131,000	58,000
Gain on forgiveness of debt									3,488,000	10,136,000
Gain on sale of property and equipment									21,000	44,000
Income before provision for income taxes									9,812,000	17,950,000
Provision for Income Taxes									(763,000)	(1,185,000)
Net Income									9,049,000	16,765,000
Net Income Attributable to Noncontrolling Interests									(2,737,000)	(4,981,000)
Net Income Attributable to Flanigan’s Enterprises, Inc, Stockholders	1,253,000	$ 1,835,000	$ 1,660,000	$ 1,564,000	1,354,000	$ 7,199,000	$ 2,451,000	$ 780,000	6,312,000	11,784,000
Identifiable Assets:
Assets	147,492,000				128,002,000				147,492,000	128,002,000
Capital Expenditures
Capital Expenditures									9,442,000	13,255,000
Depreciation and Amortization:
Depreciation and Amortization									3,012,000	3,063,000
Operating Segments [Member]
Operating Revenues:
Total operating revenues									2,813,000	2,705,000
Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests:
Income from Operations									8,836,000	11,067,000
Identifiable Assets:
Assets	93,631,000				83,631,000				93,631,000	83,631,000
Capital Expenditures
Capital Expenditures									8,616,000	12,082,000
Depreciation and Amortization:
Depreciation and Amortization									2,606,000	2,680,000
Operating Segments [Member] | Restaurants [Member]
Operating Revenues:
Total operating revenues									123,627,000	105,298,000
Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests:
Income from Operations									6,228,000	9,424,000
Identifiable Assets:
Assets	73,596,000				67,978,000				73,596,000	67,978,000
Capital Expenditures
Capital Expenditures									6,578,000	10,842,000
Depreciation and Amortization:
Depreciation and Amortization									2,290,000	2,332,000
Operating Segments [Member] | Package stores [Member]
Operating Revenues:
Total operating revenues									31,692,000	29,304,000
Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests:
Income from Operations									2,608,000	1,643,000
Identifiable Assets:
Assets	20,035,000				15,653,000				20,035,000	15,653,000
Capital Expenditures
Capital Expenditures									2,038,000	1,240,000
Depreciation and Amortization:
Depreciation and Amortization									316,000	348,000
Corporate, Non-Segment [Member]
Income from Operations Reconciled to Income after Income Taxes and Net Income Attributable to Noncontrolling Interests:
Income from Operations									(1,907,000)	(2,417,000)
Identifiable Assets:
Assets	$ 53,861,000				$ 44,371,000				53,861,000	44,371,000
Capital Expenditures
Capital Expenditures									826,000	1,173,000
Depreciation and Amortization:
Depreciation and Amortization									$ 406,000	$ 383,000

QUARTERLY INFORMATION (UNAUDI_3

QUARTERLY INFORMATION (UNAUDITED) (Details) - Schedule of quarterly information - USD ($)	3 Months Ended								12 Months Ended
	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Jan. 01, 2022	Oct. 02, 2021	Jul. 03, 2021	Apr. 03, 2021	Jan. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Schedule Of Quarterly Information Abstract
Revenues	$ 39,724,000	$ 40,675,000	$ 40,330,000	$ 37,403,000	$ 33,635,000	$ 37,935,000	$ 34,357,000	$ 31,380,000	$ 158,132,000	$ 137,307,000
Income from operations	2,231,000	2,083,000	1,850,000	765,000	1,978,000	2,609,000	2,793,000	1,270,000	6,929,000	8,650,000
Net income attributable to stockholders	$ 1,253,000	$ 1,835,000	$ 1,660,000	$ 1,564,000	$ 1,354,000	$ 7,199,000	$ 2,451,000	$ 780,000	$ 6,312,000	$ 11,784,000
Net income per share – basic (in Dollars per share)	$ 0.68	$ 0.99	$ 0.89	$ 0.84	$ 0.73	$ 3.87	$ 1.32	$ 0.42	$ 3.4	$ 6.34
Weighted average common stock outstanding – basic (in Shares)	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

QUARTERLY INFORMATION (UNAUDI_4

QUARTERLY INFORMATION (UNAUDITED) (Details) - Schedule of quarterly information (Parentheticals) - $ / shares	3 Months Ended
	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Jan. 01, 2022	Oct. 02, 2021	Jul. 03, 2021	Apr. 03, 2021	Jan. 02, 2021
Schedule Of Quarterly Information Abstract
Net income per share - diluted	$ 0.68	$ 0.99	$ 0.89	$ 0.84	$ 0.73	$ 3.87	$ 1.32	$ 0.42
Weighted average common stock outstanding – 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

401(k) PLAN (Details)

401(k) PLAN (Details) - USD ($)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Board of Directors Chairman [Member]
401(k) PLAN (Details) [Line Items]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 71,000	$ 59,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended
	Dec. 30, 2022	Dec. 28, 2022
SUBSEQUENT EVENTS (Details) [Line Items]
Premiums totaling	$ 658,000
Subsequent Event [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Premiums totaling	3,281,000
Annual premium amounts	3,281,000
Subsequent Event [Member] | Payoff of Term Loan [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Accrued interest due	5,500,000	$ 0
Outstanding principal balance		$ 367,000
Subsequent Event [Member] | General Liability Insurance Excluding Limited Partnership Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 512,000
Term of insurance premium	1 year
Subsequent Event [Member] | General Liability Insurance for Limited Partnership Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 672,000
Term of insurance premium	1 year
Subsequent Event [Member] | Automobile Insurance Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 190,000
Term of insurance premium	1 year
Subsequent Event [Member] | Property Insurance Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 1,248,000
Term of insurance premium	1 year
Subsequent Event [Member] | Excess Liability Insurance Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 634,000
Term of insurance premium	1 year
Subsequent Event [Member] | Terrorist Insurance Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 14,000
Term of insurance premium	1 year
Subsequent Event [Member] | Equipment Breakdown Insurance Premium [Member] | Financed Insurance Premiums [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
General liability insurance premium	$ 11,000
Term of insurance premium	1 year