Flanigan's Enterprises (BDL) 10-Q 13 Aug 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	12 Months Ended
	Jun. 29, 2024	Aug. 12, 2024
Document Information Line Items
Entity Registrant Name	FLANIGAN’S ENTERPRISES, INC.
Trading Symbol	BDL
Document Type	10-Q
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		1,858,647
Amendment Flag	false
Entity Central Index Key	0000012040
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 29, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-6836
Entity Incorporation, State or Country Code	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, State or Province	FL
Entity Address, Postal Zip Code	33334
City Area Code	(954)
Local Phone Number	377-1961
Title of 12(b) Security	Common Stock, $.10 par value
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
REVENUES:
Other operating income	$ 56	$ 50	$ 180	$ 129
Total	49,102	45,372	142,311	131,036
Cost of merchandise sold:
Payroll and related costs	15,301	14,598	44,658	42,408
Operating expenses	6,268	6,008	18,565	17,452
Occupancy costs	2,024	1,914	6,118	5,640
Selling, general and administrative expenses	1,288	991	3,867	2,887
Depreciation and amortization	1,127	928	3,119	2,596
Cost and expenses	46,815	42,672	136,547	124,428
Income from Operations	2,287	2,700	5,764	6,608
OTHER INCOME (EXPENSE):
Interest expense	(251)	(264)	(768)	(801)
Interest and other income	46	26	131	60
Gain on sale of property and equipment	2		2
Total other income (expense)	(203)	(238)	(635)	(741)
Income before provision for income taxes	2,084	2,462	5,129	5,867
Provision for income taxes	(282)	(51)	(209)	(404)
Net Income	1,802	2,411	4,920	5,463
Less: Net Income attributable to noncontrolling interests	(681)	(806)	(1,748)	(1,337)
Net Income Attributable to Flanigan’s Enterprises Inc. Stockholders	$ 1,121	$ 1,605	$ 3,172	$ 4,126
Net Income Per Common Share:
Basic (in Dollars per share)	$ 0.6	$ 0.86	$ 1.71	$ 2.22
Weighted Average Shares and Equivalent Shares Outstanding
Basic (in Shares)	1,858,647	1,858,647	1,858,647	1,858,647
Restaurant food sales
REVENUES:
Revenue	$ 30,471	$ 28,126	$ 86,182	$ 80,006
Restaurant bar sales
REVENUES:
Revenue	7,577	7,687	22,780	21,956
Package store sales
REVENUES:
Revenue	10,292	8,791	31,034	26,853
Franchise related revenues
REVENUES:
Revenue	428	466	1,291	1,409
Rental income
REVENUES:
Revenue	278	252	844	683
Restaurant and lounges
Cost of merchandise sold:
Package goods	13,104	11,735	37,145	33,751
Package goods
Cost of merchandise sold:
Package goods	$ 7,703	$ 6,498	$ 23,075	$ 19,694

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Income Statement [Abstract]
Diluted	$ 0.60	$ 0.86	$ 1.71	$ 2.22
Diluted	1,858,647	1,858,647	1,858,647	1,858,647

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Statement of Comprehensive Income [Abstract]
Net Income	$ 1,802	$ 2,411	$ 4,920	$ 5,463
Other comprehensive income (loss):
Change in fair value of interest rate swap, net of tax	31		(184)
Total Comprehensive Income	$ 1,833	$ 2,411	$ 4,736	$ 5,463

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Jun. 29, 2024	Sep. 30, 2023
Current Assets:
Cash and cash equivalents	$ 22,123	$ 25,532
Prepaid income taxes	150	219
Other receivables	961	834
Inventories	7,523	7,198
Prepaid expenses	2,545	1,511
Total current assets	33,302	35,294
Property and equipment, net	82,179	74,724
Construction in progress		5,416
Total Property, Equipment and Construction in Progress	82,179	80,140
Right-of-use assets, operating leases	25,260	26,987
Investment in limited partnerships	279	252
Other Assets:
Liquor licenses	1,268	1,268
Deposits on property and equipment	35	887
Leasehold interests, net	75	63
Other	691	878
Total other assets	2,069	3,096
Total assets	143,089	145,769
Current Liabilities:
Accounts payable and accrued expenses	7,462	9,271
Accrued compensation	2,522	1,808
Due to franchisees	4,438	4,977
Current portion of long-term debt	1,376	1,295
Operating lease liabilities, current	2,478	2,385
Deferred revenue	2,988	2,635
Total current liabilities	21,264	22,371
Long-Term Debt, Net of Current Portion	20,845	21,833
Operating lease liabilities, non-current	24,218	25,850
Deferred tax liabilities	738	801
Total liabilities	67,065	70,855
Commitments and contingencies
Stockholders' equity:
Common stock, $.10 par value, 5,000,000 shares authorized; 4,197,642 shares issued; 1,858,647 shares outstanding	420	420
Capital in excess of par value	6,240	6,240
Retained earnings	60,490	58,247
Accumulated other comprehensive income	211	395
Treasury stock, at cost, 2,338,995 shares	(6,077)	(6,077)
Total Flanigan’s Enterprises, Inc. stockholders’ equity	61,284	59,225
Noncontrolling interests	14,740	15,689
Total stockholders' equity	76,024	74,914
Total liabilities and stockholders' equity	$ 143,089	$ 145,769

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parentheticals) - $ / shares	Jun. 29, 2024	Sep. 30, 2023
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

UNAUDITED CONDENSED CONSOLIDA_4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Common Stock	Capital in Excess of Par Value	AOCI	Retained Earnings	Treasury Stock	Noncontrolling Interests	Total
Balance at Oct. 01, 2022	$ 420	$ 6,240		$ 55,086	$ (6,077)	$ 17,671	$ 73,340
Balance (in Shares) at Oct. 01, 2022	4,197,642				2,338,995
Net income				624		250	874
Distributions to noncontrolling interests						(829)	(829)
Balance at Dec. 31, 2022	$ 420	6,240		55,710	$ (6,077)	17,092	73,385
Balance (in Shares) at Dec. 31, 2022	4,197,642				2,338,995
Balance at Oct. 01, 2022	$ 420	6,240		55,086	$ (6,077)	17,671	73,340
Balance (in Shares) at Oct. 01, 2022	4,197,642				2,338,995
Net income							5,463
Other comprehensive income (loss)
Balance at Jul. 01, 2023	$ 420	6,240		58,374	$ (6,077)	16,599	75,556
Balance (in Shares) at Jul. 01, 2023	4,197,642				2,338,995
Balance at Dec. 31, 2022	$ 420	6,240		55,710	$ (6,077)	17,092	73,385
Balance (in Shares) at Dec. 31, 2022	4,197,642				2,338,995
Net income				1,897		281	2,178
Distributions to noncontrolling interests						(789)	(789)
Balance at Apr. 01, 2023	$ 420	6,240		57,607	$ (6,077)	16,584	74,774
Balance (in Shares) at Apr. 01, 2023	4,197,642				2,338,995
Net income				1,605		806	2,411
Other comprehensive income (loss)
Distributions to noncontrolling interests						(791)	(791)
Dividends paid				(838)			(838)
Balance at Jul. 01, 2023	$ 420	6,240		58,374	$ (6,077)	16,599	75,556
Balance (in Shares) at Jul. 01, 2023	4,197,642				2,338,995
Balance at Sep. 30, 2023	$ 420	6,240	395	58,247	$ (6,077)	15,689	$ 74,914
Balance (in Shares) at Sep. 30, 2023	4,197,642				2,338,995		1,858,647
Net income				109		485	$ 594
Other comprehensive income (loss)			(338)				(338)
Distributions to noncontrolling interests						(990)	(990)
Balance at Dec. 30, 2023	$ 420	6,240	57	58,356	$ (6,077)	15,184	74,180
Balance (in Shares) at Dec. 30, 2023	4,197,642				2,338,995
Balance at Sep. 30, 2023	$ 420	6,240	395	58,247	$ (6,077)	15,689	$ 74,914
Balance (in Shares) at Sep. 30, 2023	4,197,642				2,338,995		1,858,647
Net income							$ 4,920
Other comprehensive income (loss)							(184)
Balance at Jun. 29, 2024	$ 420	6,240	211	60,490	$ (6,077)	14,740	$ 76,024
Balance (in Shares) at Jun. 29, 2024	4,197,642				2,338,995		1,858,647
Balance at Dec. 30, 2023	$ 420	6,240	57	58,356	$ (6,077)	15,184	$ 74,180
Balance (in Shares) at Dec. 30, 2023	4,197,642				2,338,995
Net income				1,942		582	2,524
Other comprehensive income (loss)			123				123
Distributions to noncontrolling interests						(867)	(867)
Balance at Mar. 30, 2024	$ 420	6,240	180	60,298	$ (6,077)	14,899	75,960
Balance (in Shares) at Mar. 30, 2024	4,197,642				2,338,995
Net income				1,121		681	1,802
Other comprehensive income (loss)			31				31
Distributions to noncontrolling interests						(840)	(840)
Dividends paid				(929)			(929)
Balance at Jun. 29, 2024	$ 420	$ 6,240	$ 211	$ 60,490	$ (6,077)	$ 14,740	$ 76,024
Balance (in Shares) at Jun. 29, 2024	4,197,642				2,338,995		1,858,647

UNAUDITED CONDENSED CONSOLIDA_5

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023
Cash Flows from Operating Activities:
Net income	$ 4,920	$ 5,463
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation and amortization	3,119	2,596
Amortization of leasehold interests	19	17
Amortization of operating lease right-of-use assets	1,910	1,902
Gain on sale of property and equipment	(2)
Loss on abandonment of property and equipment	57	31
Amortization of deferred loan costs	27	28
Income from equity method investment	(43)	(9)
(Increase) decrease in:
Other receivables	(127)	(198)
Prepaid income taxes	69	(26)
Inventories	(325)	(655)
Prepaid expenses	(1,034)	(579)
Other assets	(60)	(22)
Increase (decrease) in:
Accounts payable and accrued expenses	(1,403)	538
Operating lease liabilities	(1,722)	(1,726)
Due to franchisees	(539)	(226)
Deferred revenue	353	66
Net cash and cash equivalents provided by operating activities	5,219	7,200
Cash Flows from Investing Activities:
Purchase of property and equipment	(2,410)	(12,541)
Purchase of construction in progress	(1,594)	(2,811)
Deposits on property and equipment	(118)	(1,711)
Purchase of leaseholds	(31)
Proceeds from sale of property and equipment	69	38
Distributions from unconsolidated limited partnership	16	27
Net cash and cash equivalents used in investing activities	(4,068)	(16,998)
Cash Flows from Financing Activities:
Payments on long-term debt	(934)	(1,987)
Dividends paid	(929)	(838)
Distributions to limited partnerships’ noncontrolling interests	(2,697)	(2,409)
Net cash and cash equivalents used in financing activities	(4,560)	(5,234)
Net Decrease in Cash and Cash Equivalents	(3,409)	(15,032)
Cash and Cash Equivalents - Beginning of Period	25,532	42,138
Cash and Cash Equivalents - End of Period	22,123	27,106
Cash paid during the year for:
Interest	768	801
Income taxes	141	431
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Decrease in fair value of interest rate swap	247
Purchase deposits capitalized to property and equipment	255	2,298
Purchase deposits transferred to construction in progress	715	502
Construction in progress transferred to property and equipment	7,676	7,110
Property and equipment and construction in progress in accounts payable and accrued expenses	308	538
Remeasurement of right-of-use operating lease	$ 183

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 29, 2024
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	(1) BASIS OF PRESENTATION: The accompanying condensed consolidated financial information for the thirteen and thirty-nine weeks ended June 29, 2024 and July 1, 2023 is unaudited. Financial information as of September 30, 2023 has been derived from the audited financial statements of Flanigan’s Enterprises, Inc., a Florida corporation, together with its subsidiaries, (the “Company”, “we”, “our”, “ours” and “us” as the context requires), but does not include all disclosures required by accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the financial information for the periods indicated have been included. For further information regarding the Company’s accounting policies, refer to the Consolidated Financial Statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2023. Operating results for interim periods are not necessarily indicative of results to be expected for a full year. The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries and the accounts of the ten limited partnerships in which we act as general partner and have controlling interests. All intercompany balances and transactions have been eliminated. Non-controlling interest represents the limited partners’ proportionate share of the net assets and results of operations of the ten limited partnerships. The consolidated financial statements and related disclosures for condensed interim reporting 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 periods 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 condensed 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. Certain amounts in the prior year condensed consolidated financial statements and related disclosures for interim reporting have been reclassified herein to conform to the presentation of the thirteen and thirty-nine weeks ended June 29, 2024 condensed consolidated financial statements and related disclosures for interim reporting, which did not have a material impact on our net income or total assets.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Jun. 29, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	(2) EARNINGS PER SHARE: We follow Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Section 260 - “ Earnings per Share

RECENTLY ADOPTED AND RECENTLY I

RECENTLY ADOPTED AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Jun. 29, 2024
Recently Adopted and Recently Issued Accounting Pronouncements [Abstract]
RECENTLY ADOPTED AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	(3) RECENTLY ADOPTED AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS: Adopted The FASB issued guidance, Accounting Standards Update (ASU) 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which provides a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. This guidance was effective for the Company in the first quarter of our fiscal year 2024; however, after performing a thorough analysis the Company concluded there was no material impact from the adoption of this ASU. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which updates reportable segment disclosure requirements, primarily through requiring enhanced disclosures about significant segment expenses and information used to assess segment performance. We adopted this ASU in the third quarter of our fiscal year 2024 and this ASU affected the expense presentation of our Unaudited Condensed Consolidated Statements of Income and our Business Segments footnote. For further information regarding the Company’s Business Segments, please refer to our Unaudited Condensed Consolidated Statements of Income and Business Segments footnote. Recently Issued The FASB issued guidance, ASU 2022-06 “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” which provides an 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 London interbank offered rate (“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 ASU 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 were published until June 30, 2023. All principal and interest of the Term Loan was paid during the first quarter of our fiscal year 2023, so the discontinuance of LIBOR rates did not impact us. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires enhanced income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. This ASU will be effective for the Company in our fiscal year 2026, with the guidance applied either prospectively or retrospectively. Early adoption is permitted. We are currently evaluating the impact the adoption of the new accounting guidance will have on our tax disclosures. There are no other recently issued accounting pronouncements that we have not yet adopted that we believe may have a material effect on our condensed consolidated financial statements.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jun. 29, 2024
Income Taxes [Abstract]
INCOME TAXES	(4) INCOME TAXES: We account for our income taxes using FASB ASC Topic 740, “ Income Taxes

PURCHASE OF LEASEHOLD _ SUB-LEA

PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS	9 Months Ended
	Jun. 29, 2024
Purchase of LeaseHold / Sub-Leasehold Interests [Abstract]
PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS	(5) PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS: In 1974, we sold the underlying ground lease to the real property located at 8600 Biscayne Boulevard, El Portal, Florida to related and unrelated third parties and simultaneously subleased it back. We operate our retail package liquor store (Store #47) and warehouse from this location. In the first quarter of our fiscal year 2024, we re-purchased a 4% interest in the underlying ground lease, as well as the sublease agreement from an unrelated third party for $31,000 and currently own 56% of each lease. As a result, we now only pay 44% of the rent due under the sublease agreement.

DEBT

DEBT	9 Months Ended
	Jun. 29, 2024
Debt [Abstract]
DEBT	(6) DEBT: In February 2023, we determined that as of December 31, 2022, we did not meet the required Post-Distribution Basic Fixed Charge Coverage Ratio (the “Post-Distribution/Fixed Charge Covenant”) contained in each of our six (6) loans (the “Institutional Loans”) with an unrelated third party institutional lender (the “Institutional Lender’). On February 23, 2023, we received from the Institutional Lender a written waiver of the non-compliance with the Post-Distribution/Fixed Charge Covenant (the “Covenant Non-Compliance”), pursuant to which, among other things, the Institutional Lender waived (1) the non-compliance as of December 31, 2022 and (2) their right to exercise certain remedies under the Institutional Loans, including the right to accelerate the indebtedness owed by us thereunder, resulting in the indebtedness under the Institutional Loans to be immediately due and payable, which would have a material adverse effect on the Company. The Post-Distribution/Fixed Charge Covenant requires we maintain a ratio of at least 1.15 to 1.00 and for the twelve (12) months ended June 29, 2024 our ratio was calculated to be 1.52 to 1.00. As of June 29, 2024 we are in compliance with all of our loan covenant ratios and as a result, our classification of debt is appropriate. For further information regarding the Company’s long-term debt, refer to the Consolidated Financial Statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2023.

INSURANCE PREMIUMS

INSURANCE PREMIUMS	9 Months Ended
	Jun. 29, 2024
Insurance Premiums [Abstract]
INSURANCE PREMIUMS	(7) INSURANCE PREMIUMS: During the first quarter of our fiscal year 2024, for the policy year commencing December 30, 2023, we obtained coverage on the following property, general liability, excess liability and terrorism policies with premiums totaling approximately $3.920 million, of which property, general liability, excess liability and terrorism insurance includes coverage for our franchises (of approximately $850,000), which are not included in our condensed consolidated financial statements: (i) For the policy year beginning December 30, 2023, our general liability insurance, excluding limited partnerships, is a one (1) year policy with our insurance carriers. For the policy commencing December 30, 2023, the $10,000 self-insured retention per occurrence increases to $50,000 for us but remains the same at $10,000 for the limited partnerships. The one (1) year general liability insurance premium is in the amount of $455,000; (ii) For the policy year beginning December 30, 2023, 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 $1,055,000; (iii) For the policy year beginning December 30, 2023, our automobile insurance is a one (1) year policy. The one (1) year automobile insurance premium is in the amount of $211,000; (iv) For the policy year beginning December 30, 2023, our property insurance is a one (1) year policy. The one (1) year property insurance premium is in the amount of $1,416,000; (v) For the policy year beginning December 30, 2023, our excess liability insurance is a one (1) year policy. The one (1) year excess liability insurance premium is in the amount of $764,000; (vii) For the policy year beginning December 30, 2023, our terrorism insurance is a one (1) year policy. The one (1) year terrorism insurance premium is in the amount of $19,000. We paid the $3,920,000 annual premium amounts on January 4, 2024, which includes coverage for our franchises which are not included in our condensed consolidated financial statements.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 29, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	(8) COMMITMENTS AND CONTINGENCIES: Construction Contract 2505 N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) 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 located at 2505 N. University Drive, Building B, Hollywood, Florida (Store #19R), which had been closed since October 2, 2018 due to damage caused by a fire and re-opened March 26, 2024. The contract totaled $2,515,000 and through the end of the third quarter of our fiscal year 2024 we agreed to change orders increasing the total contract price by $1,507,000 to $4,022,000, of which $3,596,000 has been paid through June 29, 2024 and $308,000 has been paid subsequent to the end of the third quarter of our fiscal year 2024. ERP Contract In the third quarter of our fiscal year 2024, we entered into an agreement with Oracle, an unrelated third party vendor for the licensing and support of NetSuite, a cloud-based Oracle ERP solution to replace our general ledger. The agreement is for a period of five years at a fixed rate of approximately $40,000 annually, with a cap on the percentage increase to our fees for our options to extend the term of the agreement for years six and seven. The fee for the five year agreement will be paid to the unrelated third party vendor over a period of five years, with a deferral of any payments for the first six months of the agreement. We do not expect the implementation of NetSuite to be complete and functional until the second quarter of our fiscal year 2025. In the third quarter of our fiscal year 2024, we also entered into an agreement with an unrelated third party implementation partner for the implementation of NetSuite. The fee for its implementation services will be approximately $237,000, payable as hourly services are performed and billed. 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 48 years, some of which include options to renew and extend the lease terms for up to an additional 26 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: (in thousands) 13 Weeks 13 Weeks Ended June 29, 2024 Ended July 1, 2023 Operating Lease Expense, which is included in occupancy costs $ 950 $ 955 Variable Lease Expense, which is included in occupancy costs $ 235 $ 263 (in thousands) 39 Weeks 39 Weeks Ended June 29, 2024 Ended July 1, 2023 Operating Lease Expense, which is included in occupancy costs $ 2,898 $ 2,868 Variable Lease Expense, which is included in occupancy costs $ 715 $ 807 (in thousands) Classification on the Condensed Consolidated Balance Sheets June 29, 2024 September 30, 2023 Assets Operating lease assets $ 25,260 $ 26,987 Liabilities Operating lease current liabilities $ 2,478 $ 2,385 Operating lease non-current liabilities $ 24,218 $ 25,850 Weighted Average Remaining Lease Term: Operating Leases 10.18 Years 9.86 Years Weighted Average Discount: Operating leases 4.82% 4.75% The following table outlines the minimum future lease payments for the next five years and thereafter: (in thousands) For fiscal year Operating 2024 (13 weeks remaining) $ 904 2025 3,598 2026 3,432 2027 3,335 2028 3,346 Thereafter 22,406 Total lease payments (undiscounted cash flows) 37,021 Less imputed interest (10,325 ) Total operating lease liabilities $ 26,696 Litigation 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. From time to time, we are a party to various other claims, legal actions and complaints arising in the ordinary course of our business, including claims resulting from “slip and fall” accidents, claims under federal and state laws governing access to public accommodations, employment-related claims and claims from guests alleging illness, injury or other food quality, health or operational concerns. It is our opinion, after consulting with legal counsel, that all such matters are without merit or involve such amounts that an unfavorable disposition, some of which is covered by insurance, would not have a material adverse effect on our financial position or results of operations.

CORONAVIRUS PANDEMIC

CORONAVIRUS PANDEMIC	9 Months Ended
	Jun. 29, 2024
Coronavirus Pandemic [Abstract]
CORONAVIRUS PANDEMIC	(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, (“COVID-19”) adversely affected our restaurant operations and financial results. The Department of Health and Human Services (HHS) permitted the federal Public Health Emergency for COVID-19 (PHE) declared by the Secretary of the Department of Health and Human Services (Secretary) under Section 319 of the Public Health Service (PHS) Act to expire at the end of the day on May 11, 2023.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	9 Months Ended
	Jun. 29, 2024
Business Segments [Abstract]
BUSINESS SEGMENTS	(10) BUSINESS SEGMENTS: We operate in two reportable segments – package stores and restaurants. The operation of package stores consists of retail liquor sales and related items. The operation of restaurants consists of restaurant food and bar sales. Operating income is total revenue less cost of merchandise sold and operating expenses relative to each segment. In order to evaluate each of these two operating segments we also break out our Corporate entity which functions as a cost center accumulating expenses that do not directly relate to the reportable segments operations. As such, our Chief Operating Decision Maker (CODM) (our Chief Financial Officer) ensures that these expenses are separated in order to properly evaluate the two main reportable segments as presented below. The key areas of focus by CODM for allocation of resources are Revenues from each reportable segment, as well as their cost of merchandise sold, payroll related costs, and operating expenses (these figures are presented both pre-elimination and post-elimination with a line clearly distinguishing the elimination amounts). While CODM analyzes these categories the area of focus is period over period fluxes to determine the right allocation of resources is attributed to each segment in order to ensure profitability is maximized. In computing operating income, none of the following items have been included: interest expense, other non-operating income and expenses 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. The accounting policies of the segments are the same as those described in the summary of significant accounting policies. CODM analyzes each segment’s income from operations for making decisions regarding resource allocation. Information concerning the revenues and operating income for the thirteen weeks and thirty-nine weeks ended June 29, 2024 and July 1, 2023, and identifiable assets for the two reportable segments in which we operate, are shown in the following tables. Thirteen Weeks Ended June 29, 2024 (in thousands) Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 30,471 $ — $ — $ — $ 30,471 Intersegment revenues 1,092 — — (1,092 ) — Restaurant bar sales 7,577 — — — 7,577 Package goods sales — 10,292 — — 10,292 TOTAL REVENUE: 39,140 10,292 — (1,092 ) 48,340 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 13,104 7,703 — — 20,807 Intersegment cost of merchandise sold 1,092 — — (1,092 ) — TOTAL COST OF MERCHANDISE SOLD: 14,196 7,703 — (1,092 ) 20,807 GROSS PROFIT: 24,944 2,589 — — 27,533 ADDITIONAL REVENUES: Franchise-related revenues — — 428 — 428 Intersegment franchise-related revenues — — 1,390 (1,390 ) — Rental income — — 278 — 278 Intersegment rental income — — 214 (214 ) — Intersegment partnership income — — 357 (357 ) — Other operating income 40 — 16 — 56 TOTAL ADDITIONAL REVENUES: 40 — 2,683 (1,961 ) 762 ADDITIONAL EXPENSES: Payroll and related costs 12,658 816 1,827 — 15,301 Intersegment payroll costs — (6 ) — 6 — Operating expenses 5,202 699 367 — 6,268 Intersegment operating expenses 613 — 716 (1,329 ) — Occupancy costs 1,623 248 153 — 2,024 Intersegment occupancy costs 166 47 — (213 ) — Selling, general and administrative expenses 259 42 987 — 1,288 Intersegment selling, general and administrative expenses — — 72 (72 ) — Depreciation and amortization 864 123 140 — 1,127 TOTAL ADDITIONAL EXPENSES: 21,385 1,969 4,262 (1,608 ) 26,008 Income from Operations 3,599 620 (1,579 ) (353 ) 2,287 OTHER INCOME (EXPENSE): Interest expense — — (251 ) — (251 ) Intersegment interest expense — — (2 ) 2 — Interest and other income 4 23 19 — 46 Intersegment interest and other income — 5 2 (7 ) — Gain on sale of property and equipment — — 2 — 2 4 28 (230 ) (5 ) (203 ) Income (loss) before provision for income taxes: 3,603 648 (1,809 ) (358 ) 2,084 Provision for income taxes — — (282 ) — (282 ) Net Income 3,603 648 (2,091 ) (358 ) 1,802 Less: Net Income attributable to noncontrolling interests (681 ) — — — (681 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 2,922 $ 648 $ (2,091 ) $ (358 ) $ 1,121 Thirteen Weeks Ended July 1, 2023 (in thousands) Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 28,126 $ — $ — $ — $ 28,126 Intersegment revenues 1,092 — — (1,092 ) — Restaurant bar sales 7,687 — — — 7,687 Package goods sales — 8,791 — — 8,791 TOTAL REVENUE: 36,905 8,791 — (1,092 ) 44,604 COST OF MERCHANDISE SOLD: 11,735 6,498 — — 18,233 Intersegment cost of merchandise sold 1,092 — — (1,092 ) — TOTAL COST OF MERCHANDISE SOLD: 12,827 6,498 — (1,092 ) 18,233 GROSS PROFIT: 24,078 2,293 — — 26,371 ADDITIONAL REVENUES: Franchise-related revenues — — 466 — 466 Intersegment franchise-related revenues — — 1,694 (1,694 ) — Rental income — — 252 — 252 Intersegment rental income — — 206 (206 ) — Intersegment partnership income — — 446 (446 ) — Other operating income 45 — 5 — 50 TOTAL ADDITIONAL REVENUES: 45 — 3,069 (2,346 ) 768 ADDITIONAL EXPENSES: Payroll and related costs 12,007 692 1,899 — 14,598 Intersegment payroll costs — (6 ) — 6 — Operating expenses 4,989 649 370 — 6,008 Intersegment operating expenses 619 — 1,015 (1,634 ) — Occupancy costs 1,579 207 128 — 1,914 Intersegment occupancy costs 165 41 — (206 ) — Selling, general and administrative expenses 282 42 667 — 991 Intersegment selling, general and administrative expenses — — 71 (71 ) — Depreciation and amortization 684 129 115 — 928 TOTAL ADDITIONAL EXPENSES: 20,325 1,754 4,265 (1,905 ) 24,439 Income from Operations 3,798 539 (1,196 ) (441 ) 2,700 OTHER INCOME (EXPENSE): Interest expense — — (264 ) — (264 ) Intersegment interest expense — — (2 ) 2 — Interest and other income 1 16 9 — 26 Intersegment interest and other income — 5 2 (7 ) — 1 21 (255 ) (5 ) (238 ) Income (loss) before provision for income taxes: 3,799 560 (1,451 ) (446 ) 2,462 Provision for income taxes — — (51 ) — (51 ) Net Income 3,799 560 (1,502 ) (446 ) 2,411 Less: Net Income attributable to noncontrolling interests (806 ) — — — (806 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 2,993 $ 560 $ (1,502 ) $ (446 ) $ 1,605 Thirty-Nine Weeks Ended June 29, 2024 (in thousands) Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 86,182 $ — $ — $ — $ 86,182 Intersegment revenues 3,115 — — (3,115 ) — Restaurant bar sales 22,780 — — — 22,780 Package goods sales — 31,034 — — 31,034 TOTAL REVENUE: 112,077 31,034 — (3,115 ) 139,996 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 37,145 23,075 — — 60,220 Intersegment cost of merchandise sold 3,115 — — (3,115 ) — TOTAL COST OF MERCHANDISE SOLD: 40,260 23,075 — (3,115 ) 60,220 GROSS PROFIT: 71,817 7,959 — — 79,776 ADDITIONAL REVENUES: Franchise-related revenues — — 1,291 — 1,291 Intersegment franchise-related revenues — — 4,484 (4,484 ) — Rental income — — 844 — 844 Intersegment rental income — — 635 (635 ) — Intersegment partnership income — — 986 (986 ) — Other operating income 127 — 53 — 180 TOTAL ADDITIONAL REVENUES: 127 — 8,293 (6,105 ) 2,315 ADDITIONAL EXPENSES: Payroll and related costs 36,777 2,394 5,487 — 44,658 Intersegment payroll costs — (18 ) — 18 — Operating expenses 15,328 2,051 1,186 — 18,565 Intersegment operating expenses 1,845 — 2,457 (4,302 ) — Occupancy costs 4,942 745 431 — 6,118 Intersegment occupancy costs 498 137 — (635 ) — Selling, general and administrative expenses 828 132 2,907 — 3,867 Intersegment selling, general and administrative expenses — — 215 (215 ) — Depreciation and amortization 2,338 375 406 — 3,119 TOTAL ADDITIONAL EXPENSES: 62,556 5,816 13,089 (5,134 ) 76,327 Income from Operations 9,388 2,143 (4,796 ) (971 ) 5,764 OTHER INCOME (EXPENSE): Interest expense — — (768 ) — (768 ) Intersegment interest expense — — (6 ) 6 — Interest and other income 17 60 54 — 131 Intersegment interest and other income — 15 6 (21 ) — Gain on sale of property and equipment — — 2 — 2 17 75 (712 ) (15 ) (635 ) Income (loss) before provision for income taxes: 9,405 2,218 (5,508 ) (986 ) 5,129 Provision for income taxes — — (209 ) — (209 ) Net Income 9,405 2,218 (5,717 ) (986 ) 4,920 Less: Net Income attributable to noncontrolling interests (1,748 ) — — — (1,748 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 7,657 $ 2,218 $ (5,717 ) $ (986 ) $ 3,172 Thirty-Nine Weeks Ended July 1, 2023 (in thousands) Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 80,006 $ — $ — $ — $ 80,006 Intersegment revenues 3,216 — — (3,216 ) — Restaurant bar sales 21,956 — — — 21,956 Package goods sales — 26,853 — — 26,853 TOTAL REVENUE: 105,178 26,853 — (3,216 ) 128,815 COST OF MERCHANDISE SOLD: 33,751 19,694 — — 53,445 Intersegment cost of merchandise sold 3,216 — — (3,216 ) — TOTAL COST OF MERCHANDISE SOLD: 36,967 19,694 — (3,216 ) 53,445 GROSS PROFIT: 68,211 7,159 — — 75,370 ADDITIONAL REVENUES: Franchise-related revenues — — 1,409 — 1,409 Intersegment franchise-related revenues — — 4,932 (4,932 ) — Rental income — — 683 — 683 Intersegment rental income — — 619 (619 ) — Intersegment partnership income — — 1,163 (1,163 ) — Other operating income 113 — 16 — 129 TOTAL ADDITIONAL REVENUES: 113 — 8,822 (6,714 ) 2,221 ADDITIONAL EXPENSES: Payroll and related costs 34,602 2,236 5,570 — 42,408 Intersegment payroll costs — (18 ) — 18 — Operating expenses 14,375 2,021 1,056 — 17,452 Intersegment operating expenses 1,718 — 3,045 (4,763 ) — Occupancy costs 4,661 628 351 — 5,640 Intersegment occupancy costs 496 123 — (619 ) — Selling, general and administrative expenses 777 131 1,979 — 2,887 Intersegment selling, general and administrative expenses — — 201 (201 ) — Depreciation and amortization 1,930 338 328 — 2,596 TOTAL ADDITIONAL EXPENSES: 58,559 5,459 12,530 (5,565 ) 70,983 Income from Operations 9,765 1,700 (3,708 ) (1,149 ) 6,608 OTHER INCOME (EXPENSE): Interest expense — — (801 ) — (801 ) Intersegment interest expense — — (6 ) 6 — Interest and other income 6 42 12 — 60 Intersegment interest and other income — 14 6 (20 ) — 6 56 (789 ) (14 ) (741 ) Income (loss) before provision for income taxes: 9,771 1,756 (4,497 ) (1,163 ) 5,867 Provision for income taxes — — (404 ) — (404 ) Net Income 9,771 1,756 (4,901 ) (1,163 ) 5,463 Less: Net Income attributable to noncontrolling interests (1,337 ) — — — (1,337 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 8,434 $ 1,756 $ (4,901 ) $ (1,163 ) $ 4,126 (in thousands) Thirteen Weeks Ended Thirty-Nine Weeks Ended June 29, July 1, June 29, July 1, 2024 2023 2024 2023 Capital Expenditures: Restaurants $ 848 $ 2,511 $ 4,486 $ 5,757 Package stores 48 3,299 114 3,761 Corporate 72 8,638 682 9,172 Consolidated Totals $ 968 $ 14,448 $ 5,282 $ 18,690 (in thousands) June 29, September 30, 2024 2023 Identifiable Assets: Restaurants $ 77,183 $ 76,575 Package stores 23,636 23,714 Corporate 42,270 45,480 Consolidated Totals $ 143,089 $ 145,769

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 29, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	(11) SUBSEQUENT EVENTS: Subsequent events have been evaluated through the date the unaudited condensed financial statements were issued and no events required adjustments or disclosure.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Jun. 29, 2024
Commitments and Contingencies [Abstract]
Schedule of Components of Lease Expense	The components of lease expense are as follows: (in thousands) 13 Weeks 13 Weeks Ended June 29, 2024 Ended July 1, 2023 Operating Lease Expense, which is included in occupancy costs $ 950 $ 955 Variable Lease Expense, which is included in occupancy costs $ 235 $ 263 (in thousands) 39 Weeks 39 Weeks Ended June 29, 2024 Ended July 1, 2023 Operating Lease Expense, which is included in occupancy costs $ 2,898 $ 2,868 Variable Lease Expense, which is included in occupancy costs $ 715 $ 807
Schedule of Supplemental Balance Sheet Information Related to Leases	(in thousands) Classification on the Condensed Consolidated Balance Sheets June 29, 2024 September 30, 2023 Assets Operating lease assets $ 25,260 $ 26,987 Liabilities Operating lease current liabilities $ 2,478 $ 2,385 Operating lease non-current liabilities $ 24,218 $ 25,850 Weighted Average Remaining Lease Term: Operating Leases 10.18 Years 9.86 Years Weighted Average Discount: Operating leases 4.82% 4.75%
Schedule of Minimum Future Lease Payments	The following table outlines the minimum future lease payments for the next five years and thereafter: (in thousands) For fiscal year Operating 2024 (13 weeks remaining) $ 904 2025 3,598 2026 3,432 2027 3,335 2028 3,346 Thereafter 22,406 Total lease payments (undiscounted cash flows) 37,021 Less imputed interest (10,325 ) Total operating lease liabilities $ 26,696

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	9 Months Ended
	Jun. 29, 2024
Business Segments [Abstract]
Schedule of Business Segments	Information concerning the revenues and operating income for the thirteen weeks and thirty-nine weeks ended June 29, 2024 and July 1, 2023, and identifiable assets for the two reportable segments in which we operate, are shown in the following tables. Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 30,471 $ — $ — $ — $ 30,471 Intersegment revenues 1,092 — — (1,092 ) — Restaurant bar sales 7,577 — — — 7,577 Package goods sales — 10,292 — — 10,292 TOTAL REVENUE: 39,140 10,292 — (1,092 ) 48,340 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 13,104 7,703 — — 20,807 Intersegment cost of merchandise sold 1,092 — — (1,092 ) — TOTAL COST OF MERCHANDISE SOLD: 14,196 7,703 — (1,092 ) 20,807 GROSS PROFIT: 24,944 2,589 — — 27,533 ADDITIONAL REVENUES: Franchise-related revenues — — 428 — 428 Intersegment franchise-related revenues — — 1,390 (1,390 ) — Rental income — — 278 — 278 Intersegment rental income — — 214 (214 ) — Intersegment partnership income — — 357 (357 ) — Other operating income 40 — 16 — 56 TOTAL ADDITIONAL REVENUES: 40 — 2,683 (1,961 ) 762 ADDITIONAL EXPENSES: Payroll and related costs 12,658 816 1,827 — 15,301 Intersegment payroll costs — (6 ) — 6 — Operating expenses 5,202 699 367 — 6,268 Intersegment operating expenses 613 — 716 (1,329 ) — Occupancy costs 1,623 248 153 — 2,024 Intersegment occupancy costs 166 47 — (213 ) — Selling, general and administrative expenses 259 42 987 — 1,288 Intersegment selling, general and administrative expenses — — 72 (72 ) — Depreciation and amortization 864 123 140 — 1,127 TOTAL ADDITIONAL EXPENSES: 21,385 1,969 4,262 (1,608 ) 26,008 Income from Operations 3,599 620 (1,579 ) (353 ) 2,287 OTHER INCOME (EXPENSE): Interest expense — — (251 ) — (251 ) Intersegment interest expense — — (2 ) 2 — Interest and other income 4 23 19 — 46 Intersegment interest and other income — 5 2 (7 ) — Gain on sale of property and equipment — — 2 — 2 4 28 (230 ) (5 ) (203 ) Income (loss) before provision for income taxes: 3,603 648 (1,809 ) (358 ) 2,084 Provision for income taxes — — (282 ) — (282 ) Net Income 3,603 648 (2,091 ) (358 ) 1,802 Less: Net Income attributable to noncontrolling interests (681 ) — — — (681 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 2,922 $ 648 $ (2,091 ) $ (358 ) $ 1,121 Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 28,126 $ — $ — $ — $ 28,126 Intersegment revenues 1,092 — — (1,092 ) — Restaurant bar sales 7,687 — — — 7,687 Package goods sales — 8,791 — — 8,791 TOTAL REVENUE: 36,905 8,791 — (1,092 ) 44,604 COST OF MERCHANDISE SOLD: 11,735 6,498 — — 18,233 Intersegment cost of merchandise sold 1,092 — — (1,092 ) — TOTAL COST OF MERCHANDISE SOLD: 12,827 6,498 — (1,092 ) 18,233 GROSS PROFIT: 24,078 2,293 — — 26,371 ADDITIONAL REVENUES: Franchise-related revenues — — 466 — 466 Intersegment franchise-related revenues — — 1,694 (1,694 ) — Rental income — — 252 — 252 Intersegment rental income — — 206 (206 ) — Intersegment partnership income — — 446 (446 ) — Other operating income 45 — 5 — 50 TOTAL ADDITIONAL REVENUES: 45 — 3,069 (2,346 ) 768 ADDITIONAL EXPENSES: Payroll and related costs 12,007 692 1,899 — 14,598 Intersegment payroll costs — (6 ) — 6 — Operating expenses 4,989 649 370 — 6,008 Intersegment operating expenses 619 — 1,015 (1,634 ) — Occupancy costs 1,579 207 128 — 1,914 Intersegment occupancy costs 165 41 — (206 ) — Selling, general and administrative expenses 282 42 667 — 991 Intersegment selling, general and administrative expenses — — 71 (71 ) — Depreciation and amortization 684 129 115 — 928 TOTAL ADDITIONAL EXPENSES: 20,325 1,754 4,265 (1,905 ) 24,439 Income from Operations 3,798 539 (1,196 ) (441 ) 2,700 OTHER INCOME (EXPENSE): Interest expense — — (264 ) — (264 ) Intersegment interest expense — — (2 ) 2 — Interest and other income 1 16 9 — 26 Intersegment interest and other income — 5 2 (7 ) — 1 21 (255 ) (5 ) (238 ) Income (loss) before provision for income taxes: 3,799 560 (1,451 ) (446 ) 2,462 Provision for income taxes — — (51 ) — (51 ) Net Income 3,799 560 (1,502 ) (446 ) 2,411 Less: Net Income attributable to noncontrolling interests (806 ) — — — (806 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 2,993 $ 560 $ (1,502 ) $ (446 ) $ 1,605 Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 86,182 $ — $ — $ — $ 86,182 Intersegment revenues 3,115 — — (3,115 ) — Restaurant bar sales 22,780 — — — 22,780 Package goods sales — 31,034 — — 31,034 TOTAL REVENUE: 112,077 31,034 — (3,115 ) 139,996 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 37,145 23,075 — — 60,220 Intersegment cost of merchandise sold 3,115 — — (3,115 ) — TOTAL COST OF MERCHANDISE SOLD: 40,260 23,075 — (3,115 ) 60,220 GROSS PROFIT: 71,817 7,959 — — 79,776 ADDITIONAL REVENUES: Franchise-related revenues — — 1,291 — 1,291 Intersegment franchise-related revenues — — 4,484 (4,484 ) — Rental income — — 844 — 844 Intersegment rental income — — 635 (635 ) — Intersegment partnership income — — 986 (986 ) — Other operating income 127 — 53 — 180 TOTAL ADDITIONAL REVENUES: 127 — 8,293 (6,105 ) 2,315 ADDITIONAL EXPENSES: Payroll and related costs 36,777 2,394 5,487 — 44,658 Intersegment payroll costs — (18 ) — 18 — Operating expenses 15,328 2,051 1,186 — 18,565 Intersegment operating expenses 1,845 — 2,457 (4,302 ) — Occupancy costs 4,942 745 431 — 6,118 Intersegment occupancy costs 498 137 — (635 ) — Selling, general and administrative expenses 828 132 2,907 — 3,867 Intersegment selling, general and administrative expenses — — 215 (215 ) — Depreciation and amortization 2,338 375 406 — 3,119 TOTAL ADDITIONAL EXPENSES: 62,556 5,816 13,089 (5,134 ) 76,327 Income from Operations 9,388 2,143 (4,796 ) (971 ) 5,764 OTHER INCOME (EXPENSE): Interest expense — — (768 ) — (768 ) Intersegment interest expense — — (6 ) 6 — Interest and other income 17 60 54 — 131 Intersegment interest and other income — 15 6 (21 ) — Gain on sale of property and equipment — — 2 — 2 17 75 (712 ) (15 ) (635 ) Income (loss) before provision for income taxes: 9,405 2,218 (5,508 ) (986 ) 5,129 Provision for income taxes — — (209 ) — (209 ) Net Income 9,405 2,218 (5,717 ) (986 ) 4,920 Less: Net Income attributable to noncontrolling interests (1,748 ) — — — (1,748 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 7,657 $ 2,218 $ (5,717 ) $ (986 ) $ 3,172 Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 80,006 $ — $ — $ — $ 80,006 Intersegment revenues 3,216 — — (3,216 ) — Restaurant bar sales 21,956 — — — 21,956 Package goods sales — 26,853 — — 26,853 TOTAL REVENUE: 105,178 26,853 — (3,216 ) 128,815 COST OF MERCHANDISE SOLD: 33,751 19,694 — — 53,445 Intersegment cost of merchandise sold 3,216 — — (3,216 ) — TOTAL COST OF MERCHANDISE SOLD: 36,967 19,694 — (3,216 ) 53,445 GROSS PROFIT: 68,211 7,159 — — 75,370 ADDITIONAL REVENUES: Franchise-related revenues — — 1,409 — 1,409 Intersegment franchise-related revenues — — 4,932 (4,932 ) — Rental income — — 683 — 683 Intersegment rental income — — 619 (619 ) — Intersegment partnership income — — 1,163 (1,163 ) — Other operating income 113 — 16 — 129 TOTAL ADDITIONAL REVENUES: 113 — 8,822 (6,714 ) 2,221 ADDITIONAL EXPENSES: Payroll and related costs 34,602 2,236 5,570 — 42,408 Intersegment payroll costs — (18 ) — 18 — Operating expenses 14,375 2,021 1,056 — 17,452 Intersegment operating expenses 1,718 — 3,045 (4,763 ) — Occupancy costs 4,661 628 351 — 5,640 Intersegment occupancy costs 496 123 — (619 ) — Selling, general and administrative expenses 777 131 1,979 — 2,887 Intersegment selling, general and administrative expenses — — 201 (201 ) — Depreciation and amortization 1,930 338 328 — 2,596 TOTAL ADDITIONAL EXPENSES: 58,559 5,459 12,530 (5,565 ) 70,983 Income from Operations 9,765 1,700 (3,708 ) (1,149 ) 6,608 OTHER INCOME (EXPENSE): Interest expense — — (801 ) — (801 ) Intersegment interest expense — — (6 ) 6 — Interest and other income 6 42 12 — 60 Intersegment interest and other income — 14 6 (20 ) — 6 56 (789 ) (14 ) (741 ) Income (loss) before provision for income taxes: 9,771 1,756 (4,497 ) (1,163 ) 5,867 Provision for income taxes — — (404 ) — (404 ) Net Income 9,771 1,756 (4,901 ) (1,163 ) 5,463 Less: Net Income attributable to noncontrolling interests (1,337 ) — — — (1,337 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 8,434 $ 1,756 $ (4,901 ) $ (1,163 ) $ 4,126 (in thousands) Thirteen Weeks Ended Thirty-Nine Weeks Ended June 29, July 1, June 29, July 1, 2024 2023 2024 2023 Capital Expenditures: Restaurants $ 848 $ 2,511 $ 4,486 $ 5,757 Package stores 48 3,299 114 3,761 Corporate 72 8,638 682 9,172 Consolidated Totals $ 968 $ 14,448 $ 5,282 $ 18,690 (in thousands) June 29, September 30, 2024 2023 Identifiable Assets: Restaurants $ 77,183 $ 76,575 Package stores 23,636 23,714 Corporate 42,270 45,480 Consolidated Totals $ 143,089 $ 145,769

INCOME TAXES (Details)

INCOME TAXES (Details)	9 Months Ended
	Jun. 29, 2024
Income Taxes [Abstract]
Statutory federal rate	21%

PURCHASE OF LEASEHOLD _ SUB-L_2

PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS (Details)	9 Months Ended
	Jun. 29, 2024 USD ($)
PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS [Line Items]
Sublease agreement rate	56%
Operating lease payment (in Dollars)	$ 31,000
Sublease Agreement [Member]
PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS [Line Items]
Sublease agreement rate	44%
Biscayne Boulevard [Member]
PURCHASE OF LEASEHOLD / SUB-LEASEHOLD INTERESTS [Line Items]
Sublease agreement rate	4%

DEBT (Details)

DEBT (Details)	9 Months Ended
	Jun. 29, 2024
Maximum [Member]
Debt [Line Items]
Calculated ratio	1.52
Maximum [Member] | Post-Distribution/Fixed Charge Covenant [Member]
Debt [Line Items]
Calculated ratio	1.15
Minimum [Member]
Debt [Line Items]
Calculated ratio	1
Minimum [Member] | Post-Distribution/Fixed Charge Covenant [Member]
Debt [Line Items]
Calculated ratio	1

INSURANCE PREMIUMS (Details)

INSURANCE PREMIUMS (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2023	Jan. 04, 2024
INSURANCE PREMIUMS (Details) [Line Items]
Insurance policies premiums	$ 3,920
Limited partnerships	10,000
Insurance Premiums [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Insurance policies premiums	850,000
General Liability Insurance Excluding Limited Partnership Premium [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	455,000
Automobile Insurance Premium [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	211,000
Property Insurance Premium [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	1,416,000
Excess Liability Insurance Premium [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	764,000
Terrorism Insurance Premium [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	19,000
Unaffiliated Third Party [Member] | Insurance Premiums [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable		$ 3,920,000
Minimum [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Insured retention increase amount	10,000
Maximum [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Insured retention increase amount	50,000
Insurance Premiums [Member] | General Liability Insurance Excluding Limited Partnership Premium [Member]
INSURANCE PREMIUMS (Details) [Line Items]
Amount of premium payable	$ 1,055,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	9 Months Ended
	Jun. 29, 2024 USD ($)
Loss Contingencies [Line Items]
Total contract price	$ 2,515,000
N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) [Member]
Loss Contingencies [Line Items]
Total contract price	3,596,000
Contract price paid	$ 308,000
Oracle, Unrelated Third Party Vendor [Member]
Loss Contingencies [Line Items]
Term of agreement	5 years
Loans and Leases Receivable, Commitments, Fixed Rates	$ 40,000
Agreement term financed by unrelated third party	5 years
Implementation services fees	$ 237,000
South Florida from unrelated third parties [Member]
Loss Contingencies [Line Items]
Operating lease remaining lease term	15 years
Minimum [Member] | N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) [Member]
Loss Contingencies [Line Items]
Total contract price	$ 1,507,000
Minimum [Member] | Oracle, Unrelated Third Party Vendor [Member]
Loss Contingencies [Line Items]
Term of agreement to extend the percentage increase to fees for our options	6 years
Minimum [Member] | South Florida from unrelated third parties [Member]
Loss Contingencies [Line Items]
Operating lease remaining lease term	48 years
Maximum [Member] | N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) [Member]
Loss Contingencies [Line Items]
Total contract price	$ 4,022,000
Maximum [Member] | Oracle, Unrelated Third Party Vendor [Member]
Loss Contingencies [Line Items]
Term of agreement to extend the percentage increase to fees for our options	7 years
Maximum [Member] | South Florida from unrelated third parties [Member]
Loss Contingencies [Line Items]
Operating lease remaining lease term	26 years

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Components of Lease Expense - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Schedule of Components of Lease Expense [Abstract]
Operating Lease Expense, which is included in occupancy costs	$ 950	$ 955	$ 2,898	$ 2,868
Variable Lease Expense, which is included in occupancy costs	$ 235	$ 263	$ 715	$ 807

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Supplemental Balance Sheet Information Related to Leases - USD ($) $ in Thousands	Jun. 29, 2024	Sep. 30, 2023
Assets
Operating lease assets	$ 25,260	$ 26,987
Liabilities
Operating lease current liabilities	2,478	2,385
Operating lease non-current liabilities	$ 24,218	$ 25,850
Weighted Average Remaining Lease Term:
Operating Leases	10 years 2 months 4 days	9 years 10 months 9 days
Weighted Average Discount:
Operating leases	4.82%	4.75%

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Minimum Future Lease Payments $ in Thousands	Jun. 29, 2024 USD ($)
Schedule of Minimum Future Lease Payments [Abstract]
2024 (13 weeks remaining)	$ 904
2025	3,598
2026	3,432
2027	3,335
2028	3,346
Thereafter	22,406
Total lease payments (undiscounted cash flows)	37,021
Less imputed interest	(10,325)
Total operating lease liabilities	$ 26,696

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details) - Segments	3 Months Ended		9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Business Segments [Line Items]
Reportable segments	2	2	2	2
Number of operating segments			2
Number of reported segment evaluate expenses by CODM			two
Package Stores and Restaurants [Member]
Business Segments [Line Items]
Reportable segments			2

BUSINESS SEGMENTS (Details) - S

BUSINESS SEGMENTS (Details) - Schedule of Business Segments - Operating Segments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023	Sep. 30, 2023
REVENUES:
TOTAL REVENUE	$ 48,340	$ 44,604	$ 139,996	$ 128,815
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	20,807	18,233	60,220	53,445
GROSS PROFIT	27,533	26,371	79,776	75,370
ADDITIONAL REVENUES:
TOTAL ADDITIONAL REVENUES	762	768	2,315	2,221
ADDITIONAL EXPENSES:
Payroll and related costs	15,301	14,598	44,658	42,408
Operating expenses	6,268	6,008	18,565	17,452
Occupancy costs	2,024	1,914	6,118	5,640
Selling, general and administrative expenses	1,288	991	3,867	2,887
Depreciation and amortization	1,127	928	3,119	2,596
TOTAL ADDITIONAL EXPENSES	26,008	24,439	76,327	70,983
Income from Operations	2,287	2,700	5,764	6,608
Capital Expenditures:
Total Capital Expenditures	968	14,448	5,282	18,690
Identifiable Assets:
Assets	143,089		143,089		$ 145,769
OTHER INCOME (EXPENSE):
Interest expense	(251)	(264)	(768)	(801)
Interest and other income	46	26	131	60
Gain on sale of property and equipment	2		2
OTHER INCOME (EXPENSE)	(203)	(238)	(635)	(741)
Income (loss) before provision for income taxes:	2,084	2,462	5,129	5,867
Provision for income taxes	(282)	(51)	(209)	(404)
Net Income	1,802	2,411	4,920	5,463
Less: Net Income attributable to noncontrolling interests	(681)	(806)	(1,748)	(1,337)
Net Income Attributable to Flanigan's Enterprises, Inc.	1,121	1,605	3,172	4,126
Restaurant food sales [Member]
REVENUES:
TOTAL REVENUE	30,471	28,126	86,182	80,006
Intersegment revenues [Member]
REVENUES:
TOTAL REVENUE
Restaurant bar sales [Member]
REVENUES:
TOTAL REVENUE	7,577	7,687	22,780	21,956
Package goods sales [Member]
REVENUES:
TOTAL REVENUE	10,292	8,791	31,034	26,853
Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	20,807	18,233	60,220	53,445
Intersegment Cost of Merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Franchise-related revenues	428	466	1,291	1,409
Intersegment Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Intersegment franchise-related revenues
Rental income [Member]
ADDITIONAL REVENUES:
Rental income	278	252	844	683
Inter Segment Rental income [Member]
ADDITIONAL REVENUES:
Intersegment rental income
Intersegment Partnership income [Member]
ADDITIONAL REVENUES:
Intersegment partnership income
Other operating income [Member]
ADDITIONAL REVENUES:
Other operating income	56	50	180	129
Intersegment Payroll Costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Intersegment Operating Expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses
Intersegment Occupancy Costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs
Intersegment Selling, general and administrative expenses [Member]
ADDITIONAL EXPENSES:
Intersegment selling, general and administrative expenses
Intersegment Interest Expense [Member]
OTHER INCOME (EXPENSE):
Interest expense
Intersegment Interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income
Intersegment Expenses [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Partnership Income
ADDITIONAL REVENUES:
Intersegment partnership income
Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Restaurant [Member]
REVENUES:
TOTAL REVENUE	39,140	36,905	112,077	105,178
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	14,196	12,827	40,260	36,967
GROSS PROFIT	24,944	24,078	71,817	68,211
ADDITIONAL REVENUES:
TOTAL ADDITIONAL REVENUES	40	45	127	113
ADDITIONAL EXPENSES:
Payroll and related costs	12,658	12,007	36,777	34,602
Operating expenses	5,202	4,989	15,328	14,375
Occupancy costs	1,623	1,579	4,942	4,661
Selling, general and administrative expenses	259	282	828	777
Depreciation and amortization	864	684	2,338	1,930
TOTAL ADDITIONAL EXPENSES	21,385	20,325	62,556	58,559
Income from Operations	3,599	3,798	9,388	9,765
OTHER INCOME (EXPENSE):
Interest expense
Interest and other income	4	1	17	6
Gain on sale of property and equipment
OTHER INCOME (EXPENSE)	4	1	17	6
Income (loss) before provision for income taxes:	3,603	3,799	9,405	9,771
Provision for income taxes
Net Income	3,603	3,799	9,405	9,771
Less: Net Income attributable to noncontrolling interests	(681)	(806)	(1,748)	(1,337)
Net Income Attributable to Flanigan's Enterprises, Inc.	2,922	2,993	7,657	8,434
Restaurant [Member] | Restaurant food sales [Member]
REVENUES:
TOTAL REVENUE	30,471	28,126	86,182	80,006
Restaurant [Member] | Intersegment revenues [Member]
REVENUES:
TOTAL REVENUE	1,092	1,092	3,115	3,216
Restaurant [Member] | Restaurant bar sales [Member]
REVENUES:
TOTAL REVENUE	7,577	7,687	22,780	21,956
Restaurant [Member] | Package goods sales [Member]
REVENUES:
TOTAL REVENUE
Restaurant [Member] | Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	13,104	11,735	37,145	33,751
Restaurant [Member] | Intersegment Cost of Merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	1,092		3,115	3,216
Restaurant [Member] | Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Franchise-related revenues
Restaurant [Member] | Intersegment Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Intersegment franchise-related revenues
Restaurant [Member] | Rental income [Member]
ADDITIONAL REVENUES:
Rental income
Restaurant [Member] | Inter Segment Rental income [Member]
ADDITIONAL REVENUES:
Intersegment rental income		0
Restaurant [Member] | Intersegment Partnership income [Member]
ADDITIONAL REVENUES:
Intersegment partnership income
Restaurant [Member] | Other operating income [Member]
ADDITIONAL REVENUES:
Other operating income	40	45	127	113
Restaurant [Member] | Intersegment Payroll Costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Restaurant [Member] | Intersegment Operating Expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses	613	619	1,845	1,718
Restaurant [Member] | Intersegment Occupancy Costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs	166	165	498	496
Restaurant [Member] | Intersegment Selling, general and administrative expenses [Member]
ADDITIONAL EXPENSES:
Intersegment selling, general and administrative expenses
Restaurant [Member] | Intersegment Interest Expense [Member]
OTHER INCOME (EXPENSE):
Interest expense
Restaurant [Member] | Intersegment Interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income
Restaurant [Member] | Intersegment Expenses [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD		1,092
Restaurant [Member] | Partnership Income
ADDITIONAL REVENUES:
Intersegment partnership income
Restaurant [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Package [Member]
REVENUES:
TOTAL REVENUE	10,292	8,791	31,034	26,853
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	7,703	6,498	23,075	19,694
GROSS PROFIT	2,589	2,293	7,959	7,159
ADDITIONAL REVENUES:
TOTAL ADDITIONAL REVENUES
ADDITIONAL EXPENSES:
Payroll and related costs	816	692	2,394	2,236
Operating expenses	699	649	2,051	2,021
Occupancy costs	248	207	745	628
Selling, general and administrative expenses	42	42	132	131
Depreciation and amortization	123	129	375	338
TOTAL ADDITIONAL EXPENSES	1,969	1,754	5,816	5,459
Income from Operations	620	539	2,143	1,700
OTHER INCOME (EXPENSE):
Interest expense
Interest and other income	23	16	60	42
Gain on sale of property and equipment
OTHER INCOME (EXPENSE)	28	21	75	56
Income (loss) before provision for income taxes:	648	560	2,218	1,756
Provision for income taxes
Net Income	648	560	2,218	1,756
Less: Net Income attributable to noncontrolling interests
Net Income Attributable to Flanigan's Enterprises, Inc.	648	560	2,218	1,756
Package [Member] | Restaurant food sales [Member]
REVENUES:
TOTAL REVENUE
Package [Member] | Intersegment revenues [Member]
REVENUES:
TOTAL REVENUE
Package [Member] | Restaurant bar sales [Member]
REVENUES:
TOTAL REVENUE
Package [Member] | Package goods sales [Member]
REVENUES:
TOTAL REVENUE	10,292	8,791	31,034	26,853
Package [Member] | Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	7,703	6,498	23,075	19,694
Package [Member] | Intersegment Cost of Merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Package [Member] | Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Franchise-related revenues
Package [Member] | Intersegment Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Intersegment franchise-related revenues
Package [Member] | Rental income [Member]
ADDITIONAL REVENUES:
Rental income
Package [Member] | Inter Segment Rental income [Member]
ADDITIONAL REVENUES:
Intersegment rental income
Package [Member] | Intersegment Partnership income [Member]
ADDITIONAL REVENUES:
Intersegment partnership income
Package [Member] | Other operating income [Member]
ADDITIONAL REVENUES:
Other operating income
Package [Member] | Intersegment Payroll Costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs	(6)	(6)	(18)
Package [Member] | Intersegment Operating Expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses
Package [Member] | Intersegment Occupancy Costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs	47	41	137	123
Package [Member] | Intersegment Selling, general and administrative expenses [Member]
ADDITIONAL EXPENSES:
Intersegment selling, general and administrative expenses
Package [Member] | Intersegment Interest Expense [Member]
OTHER INCOME (EXPENSE):
Interest expense
Package [Member] | Intersegment Interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income	5	5	15	14
Package [Member] | Intersegment Expenses [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Package [Member] | Partnership Income
ADDITIONAL REVENUES:
Intersegment partnership income
Package [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs				(18)
Corporate [Member]
REVENUES:
TOTAL REVENUE
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
GROSS PROFIT
ADDITIONAL REVENUES:
TOTAL ADDITIONAL REVENUES	2,683	3,069	8,293	8,822
ADDITIONAL EXPENSES:
Payroll and related costs	1,827	1,899	5,487	5,570
Operating expenses	367	370	1,186	1,056
Occupancy costs	153	128	431	351
Selling, general and administrative expenses	987	667	2,907	1,979
Depreciation and amortization	140	115	406	328
TOTAL ADDITIONAL EXPENSES	4,262	4,265	13,089	12,530
Income from Operations	(1,579)	(1,196)	(4,796)	(3,708)
OTHER INCOME (EXPENSE):
Interest expense	(251)	(264)	(768)	(801)
Interest and other income	19	9	54	12
Gain on sale of property and equipment	2		2
OTHER INCOME (EXPENSE)	(230)	(255)	(712)	(789)
Income (loss) before provision for income taxes:	(1,809)	(1,451)	(5,508)	(4,497)
Provision for income taxes	(282)	(51)	(209)	(404)
Net Income	(2,091)	(1,502)	(5,717)	(4,901)
Less: Net Income attributable to noncontrolling interests
Net Income Attributable to Flanigan's Enterprises, Inc.	(2,091)	(1,502)	(5,717)	(4,901)
Corporate [Member] | Restaurant food sales [Member]
REVENUES:
TOTAL REVENUE
Corporate [Member] | Intersegment revenues [Member]
REVENUES:
TOTAL REVENUE
Corporate [Member] | Restaurant bar sales [Member]
REVENUES:
TOTAL REVENUE
Corporate [Member] | Package goods sales [Member]
REVENUES:
TOTAL REVENUE
Corporate [Member] | Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Corporate [Member] | Intersegment Cost of Merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Corporate [Member] | Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Franchise-related revenues	428	466	1,291	1,409
Corporate [Member] | Intersegment Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Intersegment franchise-related revenues	1,390	1,694	4,484	4,932
Corporate [Member] | Rental income [Member]
ADDITIONAL REVENUES:
Rental income	278	252	844	683
Corporate [Member] | Inter Segment Rental income [Member]
ADDITIONAL REVENUES:
Intersegment rental income	214	206	635	619
Corporate [Member] | Intersegment Partnership income [Member]
ADDITIONAL REVENUES:
Intersegment partnership income	357	446		1,163
Corporate [Member] | Other operating income [Member]
ADDITIONAL REVENUES:
Other operating income	16	5	53	16
Corporate [Member] | Intersegment Payroll Costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Corporate [Member] | Intersegment Operating Expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses	716	1,015	2,457	3,045
Corporate [Member] | Intersegment Occupancy Costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs
Corporate [Member] | Intersegment Selling, general and administrative expenses [Member]
ADDITIONAL EXPENSES:
Intersegment selling, general and administrative expenses	72	71	215	201
Corporate [Member] | Intersegment Interest Expense [Member]
OTHER INCOME (EXPENSE):
Interest expense	(2)	(2)	(6)	(6)
Corporate [Member] | Intersegment Interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income	2	2	6	6
Corporate [Member] | Intersegment Expenses [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Corporate [Member] | Partnership Income
ADDITIONAL REVENUES:
Intersegment partnership income			986
Corporate [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Eliminations [Member]
REVENUES:
TOTAL REVENUE	(1,092)	(1,092)	(3,115)	(3,216)
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	(1,092)	(1,092)	(3,115)	(3,216)
GROSS PROFIT
ADDITIONAL REVENUES:
TOTAL ADDITIONAL REVENUES	(1,961)	(2,346)	(6,105)	(6,714)
ADDITIONAL EXPENSES:
Payroll and related costs
Operating expenses
Occupancy costs
Selling, general and administrative expenses
Depreciation and amortization
TOTAL ADDITIONAL EXPENSES	(1,608)	(1,905)	(5,134)	(5,565)
Income from Operations	(353)	(441)	(971)	(1,149)
OTHER INCOME (EXPENSE):
Interest expense
Interest and other income
Gain on sale of property and equipment
OTHER INCOME (EXPENSE)	(5)	(5)	(15)	(14)
Income (loss) before provision for income taxes:	(358)	(446)	(986)	(1,163)
Provision for income taxes
Net Income	(358)	(446)	(986)	(1,163)
Less: Net Income attributable to noncontrolling interests
Net Income Attributable to Flanigan's Enterprises, Inc.	(358)	(446)	(986)	(1,163)
Eliminations [Member] | Restaurant food sales [Member]
REVENUES:
TOTAL REVENUE
Eliminations [Member] | Intersegment revenues [Member]
REVENUES:
TOTAL REVENUE	(1,092)	(1,092)	(3,115)	(3,216)
Eliminations [Member] | Restaurant bar sales [Member]
REVENUES:
TOTAL REVENUE
Eliminations [Member] | Package goods sales [Member]
REVENUES:
TOTAL REVENUE
Eliminations [Member] | Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD
Eliminations [Member] | Intersegment Cost of Merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD	(1,092)		(3,115)	(3,216)
Eliminations [Member] | Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Franchise-related revenues
Eliminations [Member] | Intersegment Franchise-related revenues [Member]
ADDITIONAL REVENUES:
Intersegment franchise-related revenues	(1,390)	(1,694)	(4,484)	(4,932)
Eliminations [Member] | Rental income [Member]
ADDITIONAL REVENUES:
Rental income
Eliminations [Member] | Inter Segment Rental income [Member]
ADDITIONAL REVENUES:
Intersegment rental income	(214)	(206)	(635)	(619)
Eliminations [Member] | Intersegment Partnership income [Member]
ADDITIONAL REVENUES:
Intersegment partnership income	(357)	(446)		(1,163)
Eliminations [Member] | Other operating income [Member]
ADDITIONAL REVENUES:
Other operating income
Eliminations [Member] | Intersegment Payroll Costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs	6	6	18
Eliminations [Member] | Intersegment Operating Expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses	(1,329)	(1,634)	(4,302)	(4,763)
Eliminations [Member] | Intersegment Occupancy Costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs	(213)	(206)	(635)	(619)
Eliminations [Member] | Intersegment Selling, general and administrative expenses [Member]
ADDITIONAL EXPENSES:
Intersegment selling, general and administrative expenses	(72)	(71)	(215)	(201)
Eliminations [Member] | Intersegment Interest Expense [Member]
OTHER INCOME (EXPENSE):
Interest expense	2	2	6	6
Eliminations [Member] | Intersegment Interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income	(7)	(7)	(21)	(20)
Eliminations [Member] | Intersegment Expenses [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD		(1,092)
Eliminations [Member] | Partnership Income
ADDITIONAL REVENUES:
Intersegment partnership income			(986)
Eliminations [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs				18
Restaurants [Member]
Capital Expenditures:
Total Capital Expenditures	848	2,511	4,486	5,757
Identifiable Assets:
Assets	77,183		77,183		76,575
Package stores [Member]
Capital Expenditures:
Total Capital Expenditures	48	3,299	114	3,761
Identifiable Assets:
Assets	23,636		23,636		23,714
Corporate [Member]
Capital Expenditures:
Total Capital Expenditures	72	$ 8,638	682	$ 9,172
Identifiable Assets:
Assets	$ 42,270		$ 42,270		$ 45,480