Flanigan's Enterprises (BDL) 10-K 27 Dec 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 28, 2024	Dec. 26, 2024	Mar. 28, 2024
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Sep. 28, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	Information required by Part III (Items 10, 11, 12, 13 and 14) hereof is incorporated by reference to portions of the Registrant’s Proxy Statement for the 2025 Annual Meeting of Shareholders which will be filed with the Securities and Exchange Commission no later than 120 days after the end of the registrant’s fiscal year covered by this report.
Entity Information [Line Items]
Entity Registrant Name	FLANIGAN'S ENTERPRISES, INC.
Entity Central Index Key	0000012040
Entity File Number	001-06836
Entity Tax Identification Number	59-0877638
Entity Incorporation, State or Country Code	FL
Current Fiscal Year End Date	--09-28
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 21,519,000
Entity Contact Personnel [Line Items]
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
Entity Phone Fax Numbers [Line Items]
City Area Code	(954)
Local Phone Number	377-1961
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, $0.10 par value
Trading Symbol	BDL
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		1,858,647

Audit Information

Audit Information	12 Months Ended
	Sep. 28, 2024
Auditor [Table]
Auditor Name	Marcum llp
Auditor Firm ID	688
Auditor Location	Fort Lauderdale, FL

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Current Assets:
Cash and cash equivalents	$ 21,402	$ 25,532
Prepaid income taxes	170	219
Other receivables	1,063	834
Inventories	7,020	7,198
Prepaid expenses	1,874	1,511
Total current assets	31,529	35,294
Property and equipment, net	81,747	74,724
Construction in progress		5,416
Total Property, Equipment and Construction in Progress	81,747	80,140
Right-of-use assets, operating leases	26,828	26,987
Investment in Limited Partnerships	274	252
Other Assets:
Liquor licenses	1,268	1,268
Deposits on property and equipment	57	887
Leasehold interests, net	68	63
Other	311	878
Total other assets	1,704	3,096
Total assets	142,082	145,769
Current Liabilities:
Accounts payable and accrued expenses	7,213	9,271
Accrued compensation	1,798	1,808
Due to franchisees	4,149	4,977
Current portion of long term debt	1,400	1,295
Operating lease liabilities, current	2,467	2,385
Deferred revenue	2,897	2,635
Total current liabilities	19,924	22,371
Long term debt, net of current portion	20,512	21,833
Operating lease liabilities, non-current	25,847	25,850
Deferred tax liabilities	389	801
Total liabilities	66,672	70,855
Commitments and Contingencies Note 12
Flanigan’s Enterprises, Inc.’s 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 2024 and 2023	420	420
Capital in excess of par value	6,240	6,240
Retained earnings	60,674	58,247
Accumulated other comprehensive income	(41)	395
Treasury stock, at cost, 2,338,995 shares	(6,077)	(6,077)
Total Flanigan’s Enterprises, Inc.’s Stockholders’ Equity	61,216	59,225
Noncontrolling interests	14,194	15,689
Total stockholders' equity	75,410	74,914
Total liabilities and stockholders' equity	$ 142,082	$ 145,769

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Sep. 28, 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

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Revenues:
Other revenues	$ 221	$ 163
Total	188,321	174,396
Cost of merchandise sold:
Payroll and related costs	59,349	56,607
Operating Expenses	24,892	23,658
Occupancy costs	8,086	7,566
Selling, general and administrative expenses	5,340	4,682
Depreciation and amortization	4,268	3,561
Cost and expenses	181,925	167,372
Income from Operations	6,396	7,024
Other Income (Expense):
Interest expense	(1,019)	(1,067)
Interest and other income	207	108
Gain on sale of property and equipment	2
Other Income (Expense)	(810)	(959)
Income before Provision for Income Taxes	5,586	6,065
Provision for Income Taxes	(286)	(649)
Net Income	5,300	5,416
Less: Net Income Attributable to Noncontrolling Interests	(1,944)	(1,417)
Net Income Attributable to Flanigan’s Enterprises Inc.’s Stockholders	$ 3,356	$ 3,999
Net Income Per Common Share:
Basic (in Dollars per share)	$ 1.81	$ 2.15
Diluted (in Dollars per share)	$ 1.81	$ 2.15
Shares Outstanding
Basic (in Shares)	1,858,647	1,858,647
Diluted (in Shares)	1,858,647	1,858,647
Restaurant food sales
Revenues:
Revenues	$ 114,795	$ 107,238
Restaurant bar sales
Revenues:
Revenues	30,010	29,000
Package store sales
Revenues:
Revenues	40,497	35,187
Franchise related revenues
Revenues:
Revenues	1,693	1,857
Rental income
Revenues:
Revenues	1,105	951
Restaurant
Cost of merchandise sold:
Cost of merchandise sold	49,862	45,488
Package goods
Cost of merchandise sold:
Cost of merchandise sold	$ 30,128	$ 25,810

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income:	$ 5,300	$ 5,416
Other comprehensive income:
Change in fair value of interest rate swap	(436)	395
Total Comprehensive Income	$ 4,864	$ 5,811

CONSOLIDATED STATEMENTS OF STOC

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				3,999		1,417	5,416
Other comprehensive (loss) income			395				395
Distributions to noncontrolling interests						(3,399)	(3,399)
Dividends paid				(838)			(838)
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				3,356		1,944	$ 5,300
Other comprehensive (loss) income			(436)				(436)
Distributions to noncontrolling interests						(3,439)	(3,439)
Dividends paid				(929)			(929)
Balance at Sep. 28, 2024	$ 420	$ 6,240	$ (41)	$ 60,674	$ (6,077)	$ 14,194	$ 75,410
Balance (in Shares) at Sep. 28, 2024	4,197,642				2,338,995		1,858,647

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Cash Flows from Operating Activities:
Net income	$ 5,300	$ 5,416
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation and amortization	4,268	3,561
Amortization of leasehold interests	26	23
Amortization of operating lease right-of-use assets	2,549	2,530
Gain on sale of property and equipment	(2)
Loss on abandonment of property and equipment	91	65
Gain on casualty loss	(30)
Amortization of deferred loan costs	35	38
Deferred income taxes	(265)	62
Loss from unconsolidated limited partnership	(42)	(9)
(Increase) decrease in:
Other receivables	(199)	(378)
Prepaid income taxes	49	16
Inventories	178	(709)
Prepaid expenses	(363)	64
Other assets	(16)	(39)
Increase (decrease) in:
Accounts payable and accrued expenses	(2,072)	(55)
Operating lease liabilities	(2,311)	(2,299)
Due to franchisees	(828)	197
Deferred revenue	262	6
Net cash and cash equivalents provided by operating activities	6,630	8,489
Cash Flows from Investing Activities:
Purchase of property and equipment	(3,445)	(13,177)
Purchase of construction in progress	(1,594)	(3,531)
Deposits on property and equipment	(174)	(1,962)
Purchase of leaseholds	(31)
Proceeds from sale of property and equipment	83	60
Distributions from unconsolidated limited partnership	20	51
Net cash and cash equivalents used in investing activities	(5,141)	(18,559)
Cash Flows from Financing Activities:
Payments on long term debt	(1,251)	(2,299)
Dividends paid	(929)	(838)
Distributions to limited partnerships’ noncontrolling interests	(3,439)	(3,399)
Net cash and cash equivalents used in financing activities	(5,619)	(6,536)
Net Decrease in Cash and Cash Equivalents	(4,130)	(16,606)
Cash and Cash Equivalents - Beginning of Period	25,532	42,138
Cash and Cash Equivalents - End of Period	21,402	25,532
Cash paid during the year for:
Interest	967	1,067
Income taxes	501	571
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
(Decrease) Increase in fair value of interest rate swap	(583)	529
Purchase deposits capitalized to property and equipment	289	2,390
Purchase deposits transferred to construction in progress	715	545
Construction in progress transferred to property and equipment	7,676	7,110
Construction in progress in accounts payable and accrued expenses	4	931
Remeasurement of right-of-use operating lease	$ 2,390

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 28, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Capitalization The Company was incorporated in 1959 and operates in South Florida as a chain of full-service restaurants and package liquor stores. Restaurant food and beverage sales make up the majority of our total revenue. As of September 28, 2024, we (i) operate 32 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 units, consisting of two restaurants, (one of which we operate) and three combination restaurants/package liquor stores. With the exception of one restaurant we operate under the name “The Whale’s Rib”, a restaurant in which we do not have an ownership interest, and “Brendan’s Sports Pub”, a restaurant/bar we own, all of the restaurants operate under our service marks “Flanigan’s Seafood Bar and Grill” or “Flanigan’s” and all of the package liquor stores operate under our service marks “Big Daddy’s Liquors” or “Big Daddy’s Wine & Liquors”. The Company’s Articles of Incorporation, as amended, authorize us to issue and have outstanding at any one time 5,000,000 shares of common stock at a par value of $0.10 per share. We operate under a 52-53 week year ending the Saturday closest to September 30. Our fiscal years 2024 and 2023 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. Certain amounts in the prior year consolidated financial statements and related disclosures have been reclassified herein to conform to the presentation of the fiscal year ended September 28, 2024 consolidated financial statements and related disclosures for reporting, which did not have a material impact on our net income or total assets. Use of Estimates The consolidated financial statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States and SEC rules. 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 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 for interest and non-interest bearing accounts. The deposit balances that exceed the federally insured limits are approximately $14,479,000 as of September 28, 2024. We have not experienced any losses on such accounts. Other Receivables Our receivables consist primarily of rebates due to our restaurant or package stores. Inventories Our inventories, which consist primarily of package liquor products, are stated at the lower of weighted average cost or net realizable value. The movement of inventory approximates first in, first out (FIFO). 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 to five years for vehicles and three to seven years for furniture and equipment. Leasehold improvements are currently being amortized over the shorter of the life of the lease or the life of the asset up to a maximum of 15 years. Our buildings of our corporate offices in Fort Lauderdale, Florida; our construction office/warehouse in Fort Lauderdale, Florida; our combination restaurant and package liquor stores in Hallandale, Florida and North Lauderdale, Florida; our restaurants in N. Miami and Fort Lauderdale, Florida; our property in Sunrise, Florida which we lease to a limited partnership (Store #85), our property in Fort Lauderdale, Florida which we lease to a franchisee (Store #15), our package stores in N. Miami, Florida and El Portal, Florida and our shopping centers in Miami, Florida and Hallandale Beach, Florida all of which we own, are being depreciated over forty years. Building improvements are being depreciated over 20 years. Leasehold Interests Our purchase of an existing restaurant location usually includes a lease to the business premises. As a result, a portion of the purchase price is allocated to the leasehold interest. We capitalize the cost of the leasehold interest and amortization commences upon our assumption of the lease. We amortize leasehold interests on a straight-line basis over the remaining term of the lease. 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 2024 and 2023, we purchased a significant portion of our food products from two major suppliers. The first major supplier represents 38% and 42% of our cost of goods sold and 31% and 29% of our accounts payable and accrued expenses as of September 28, 2024 and September 30, 2023, respectively. The second major supplier represents 11% and 6% of our cost of goods sold and 2% and 1% of our accounts payable and accrued expenses as of September 28, 2024 and September 30, 2023, respectively. We believe that several other alternative vendors are available, if necessary. Throughout our fiscal years 2024 and 2023, we purchased the majority of our alcoholic beverages from three local distributors. One of these three local distributors represents 23% and 24% of our cost of goods sold for the years ended September 28, 2024 and September 30, 2023, respectively and 6% and 5% of our accounts payable and accrued expenses as of September 28, 2024 and September 30, 2023, respectively. Each distributor has exclusive rights from the manufacturers to sell specific brands in given areas, so unless the exclusive distribution rights are transferred to another vendor, there are no alternate distributors available. Revenue Recognition Revenue-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. We sell gift cards which do not have expiration dates. Revenue from gift cards is recognized when gift cards are redeemed by the customer. 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. Lunch Club Loyalty Program awards customers with a free lunch once they have earned a required number of points. Pursuant to ASC 606, we recognize deferred revenue in the amount of the free lunch and reduce restaurant store revenue by a like amount. We recognize revenue when the free lunch is redeemed in our restaurants or when it expires unused. Holiday Promotional Card Program awards customers with a $20 promotional gift card (“Promo Gift Card”) when they spend $100 in the restaurants on food/drink or purchase a $100 gift card. This $20 promotional card can only be redeemed within a three month window. Pursuant to ASC 606, we recognize deferred revenue in the amount of the Promo Gift Card upon issuance and reduce restaurant store revenue by a like amount. We recognize revenue when the Gift Card is redeemed in our restaurants or when it expires unused. 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 September 28, 2024 we expensed $77,000 for our store #19R. During our fiscal year ended September 30, 2023 we expensed $188,000 for CIC Investors #25, LTD (Store #25). Advertising Costs Our advertising costs are expensed as incurred. Advertising costs incurred during our fiscal years ended September 28, 2024 and September 30, 2023 were approximately $223,000 and $253,000, respectively. General Liability Insurance We have general liability insurance which incorporates a $50,000 self-insured retention per occurrence for us and a $10,000 self-insured retention per occurrence for the limited partnerships. Our insurance carrier is responsible for $1,000,000 coverage per occurrence above our self-insured retentions, up to a maximum aggregate of $2,000,000 per year. We were also 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. We secured general liability insurance and excess liability insurance to be effective as of December 30, 2024. 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, certain expenses incurred by us in defending a claim, including attorney's fees, are a part of a $50,000 self-insured retention per occurrence for us and a $10,000 self-insured retention per occurrence for the limited partnerships. Fair Value of Financial Instruments The respective carrying value of our on-balance-sheet financial instruments approximate their fair value. These instruments include cash and cash equivalents, other receivables, accounts payables, accrued expenses and debt. We have assumed carrying values to approximate fair values for those financial instruments, which are short-term in nature or are receivable or payable on demand. We estimated the fair value of debt based on current rates offered to us for debt of comparable maturities and similar collateral requirements. In accordance with FASB ASC Topic 820-10-50-1, we utilized a valuation model to determine the fair value of our swap agreement. As the valuation models for the swap agreement were based upon observable inputs, they are classified as Level 2 (see Note 13). 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 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 early adopted this ASU in the third quarter of our fiscal year 2024 and this ASU affected the expense presentation of our Consolidated Statements of Income and our Business Segments footnote. For further information regarding the Company’s Business Segments, please refer to our Consolidated Statements of Income and Business Segments footnote. Issued 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 will have a material effect on our financial statements.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 28, 2024
Property and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 2. PROPERTY AND EQUIPMENT, NET (in thousands) 2024 2023 Furniture and equipment $ 17,741 $ 15,956 Leasehold improvements 32,381 31,314 Land and land improvements 36,221 36,027 Building and improvements 38,065 30,613 Vehicles 2,281 2,085 Other 317 — 127,006 115,995 Less accumulated depreciation and amortization (45,259 ) (41,271 ) 81,747 74,724 Construction in progress — 5,416 $ 81,747 $ 80,140 Depreciation and amortization expense for the fiscal years ended September 28, 2024 and September 30, 2023 was approximately $4,268,000 and $3,561,000, respectively.

LEASEHOLD INTERESTS, NET

LEASEHOLD INTERESTS, NET	12 Months Ended
	Sep. 28, 2024
Leasehold Interests, Net [Abstract]
LEASEHOLD INTERESTS, NET	NOTE 3. LEASEHOLD INTERESTS, NET (in thousands) 2024 2023 Leasehold interests, at cost $ 3,055 $ 3,024 Less accumulated amortization (2,987 ) (2,961 ) $ 68 $ 63 Future leasehold amortization as of September 28, 2024 is as follows: (in thousands) 2025 $ 27 2026 23 2027 6 2028 5 2029 5 Thereafter 2 Total $ 68 Leasehold amortization expense for the fiscal years ended September 28, 2024 and September 30, 2023 was approximately $26,000 and $23,000, respectively.

INVESTMENT IN LIMITED PARTNERSH

INVESTMENT IN LIMITED PARTNERSHIPS	12 Months Ended
	Sep. 28, 2024
Investment in Limited Partnerships [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 eleven limited partnerships which currently own and operate eleven 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 these 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 September 28, 2024, all limited partnerships, with the exception of the limited partnership which owns the restaurant in Sunrise, Florida (Store #85), which opened for business in March 2022 and the limited partnership which owns the restaurant in Miramar, Florida (Store #25), which opened for business in April 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 our service marks “Flanigan’s Seafood Bar and Grill” or “Flanigan’s”, 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 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 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. 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 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. 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 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. 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. 21.9% of the 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. 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. 19.4% of the 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. 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. 23.0% of the 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. 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. 12.0% of the 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. 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. 26.3% of the 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 22, 2022. 32.1% of the 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 2024, this limited partnership has returned to its investors approximately 19.0% 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 has owned and operated a restaurant in Miramar, Florida under our “Flanigan’s” service mark since April 18, 2023. No units of limited partnership interest were purchased by the Company. 25.5% of the 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 2024, this limited partnership has returned to its investors approximately 25% of their initial cash invested and as a result, we are currently not entitled to receive any management fee from this limited partnership. 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. 56.9% of the 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 cash invested, but since we are not the general partner of this limited partnership, we do not receive an annual management fee. We have a franchise arrangement with this limited partnership and 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: Unaudited (in thousands) September 28, September 30, Financial Position: Current Assets $ 438 $ 355 Non-Current Assets 705 733 Total Assets 1,143 1,088 Current Liabilities 229 259 Non-Current Liabilities — — Total Liabilities 229 259 Equity 914 829 Total Liabilities and Equity $ 1,143 $ 1,088 Operating Results: Revenues 5,051 4,848 Gross Profit 3,311 3,208 Net (Loss) Income 166 (40 )

PURCHASE OF REAL PROPERTY; LEAS

PURCHASE OF REAL PROPERTY; LEASEHOLD / SUB-LEASEHOLD INTERESTS	12 Months Ended
	Sep. 28, 2024
Purchase of Real Property; Leasehold / Sub-Leasehold Interests [Abstract]
PURCHASE OF REAL PROPERTY; LEASEHOLD / SUB-LEASEHOLD INTERESTS	NOTE 5. PURCHASE OF REAL PROPERTY; LEASEHOLD / SUB-LEASEHOLD INTERESTS El Portal, Florida (“Big Daddy’s Liquors”/Warehouse) During the third quarter of our fiscal year 2023, we closed with a non-affiliated third party on the purchase of the real property it owns located at 8600 Biscayne Boulevard, El Portal, Florida consisting of approximately 6,000 square feet of commercial space which we sublease and where our “Big Daddy’s Liquors” package liquor store and our warehouse (Store #47) operate for $3,200,000. We paid all cash at closing. Despite the purchase of this property, the sublease arrangement remains in place with all investors. Hallandale Beach, Florida During the third quarter of our fiscal year 2023, we closed with a non-affiliated third party on the purchase of a three building shopping center in Hallandale Beach, Florida, which consists of one stand-alone building a portion of which is leased to one unaffiliated third party (approximately 950 square feet) and a portion which is occupied by us (approximately 500 square feet); a second stand-alone building which is leased to one unaffiliated third party (approximately 1,500 square feet); and a third stand-alone building which is leased to one unaffiliated third party (approximately 2,500 square feet) for $8,500,000. The rental income generated by these three lease arrangements is not material. The real property is located adjacent to our real property located at 4 N. Federal Highway, Hallandale Beach, Florida, where our combination package store and restaurant (Store #31) operates. We paid all cash at closing and accounted for this transaction as an asset acquisition. 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. During 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 ground lease and the sublease agreement.

INSURANCE PREMIUMS

INSURANCE PREMIUMS	12 Months Ended
	Sep. 28, 2024
Insurance Premiums [Abstract]
INSURANCE PREMIUMS	NOTE 6. INSURANCE PREMIUMS Due to continuing higher interest rates, for the policy year commencing December 30, 2023 we paid the premiums for property, general liability, excess liability and terrorism policies in full with premiums totaling approximately $3.92 million, which includes coverage for our franchises (of approximately $850,000), which are not included in our consolidated financial statements. For the policy year commencing December 30, 2024, we will pay the premiums for property, general liability, excess liability and terrorism policies in full again due to continuing higher interest rates.

DEFERRED REVENUE

DEFERRED REVENUE	12 Months Ended
	Sep. 28, 2024
Deferred Revenue [Abstract]
DEFERRED REVENUE	NOTE 7. DEFERRED REVENUE Changes in deferred revenue on the consolidated balance sheets were as follows: Loyalty Program Gift Cards Holiday Lunch Big Daddy Other Total September 30, 2023 $ 1,215 $ — $ 79 $ 1,341 $ — $ 2,635 Revenue deferred 3,560 1,663 24 831 2 6,080 Revenue recognized (3,387 ) (1,663 ) (1 ) (767 ) — (5,818 ) September 28, 2024 $ 1,388 $ — $ 102 $ 1,405 $ 2 $ 2,897 October 1, 2022 $ 1,103 $ — $ 73 $ 1,453 $ — $ 2,629 Revenue deferred 3,560 1,382 117 675 — 5,734 Revenue recognized (3,448 ) (1,382 ) (111 ) (787 ) — (5,728 ) September 30, 2023 $ 1,215 $ — $ 79 $ 1,341 $ — $ 2,635

RE-CONSTRUCTION FOLLOWING CASUA

RE-CONSTRUCTION FOLLOWING CASUALTY LOSS	12 Months Ended
	Sep. 28, 2024
Re-Construction Following Casualty Loss [Abstract]
RE-CONSTRUCTION FOLLOWING CASUALTY LOSS	NOTE 8. 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. The package liquor store re-opened for business during the first quarter of our fiscal year 2023 in a newly constructed stand-alone building. The restaurant re-opened for business during the second quarter of our fiscal year 2024 in a newly constructed stand-alone building where our combination package liquor store and restaurant was previously located.

LIQUOR LICENSES

LIQUOR LICENSES	12 Months Ended
	Sep. 28, 2024
Liquor Licenses [Abstract]
LIQUOR LICENSES	NOTE 9. LIQUOR LICENSES Liquor licenses, which are indefinite lived assets, are tested for impairment in September of each of our fiscal years. The fair value of liquor licenses at September 28, 2024, exceeded the carrying amount; therefore, we recognized no impairment loss. The fair value of the liquor licenses was evaluated by comparing the carrying value to recent sales for similar liquor licenses in the County issued. At September 28, 2024 and September 30, 2023, the total carrying amount of our liquor licenses was $1,268,000.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 28, 2024
Income Taxes [Abstract]
INCOME TAXES	NOTE 10. INCOME TAXES The components of our provision for income taxes for our fiscal years 2024 and 2023 are as follows: (in thousands) 2024 2023 Current: Federal $ 246 $ 298 State 305 289 551 587 Deferred: Federal (282 ) (84 ) State 17 146 (265 ) 62 $ 286 $ 649 A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows: (in thousands) 2024 2023 Tax provision at the statutory rate $ 1,173 $ 1,273 Non-controlling interests (408 ) (297 ) State income taxes, net of federal income tax 264 343 FICA tip credit (1,029 ) (799 ) True up adjustment 77 89 Other permanent items, net 209 40 $ 286 $ 649 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 and other promotional programs not redeemed within twelve months of issuance, allowances for uncollectable receivables, unfunded limited retirement commitments, book-tax differences related to operating leases, interest rate swap mark-to-market adjustments and FICA tax credit. The components of our deferred tax assets (liabilities) at September 28, 2024 and September 30, 2023 were as follows: (in thousands) Deferred tax assets: 2024 2023 Reversal of aged payables $ 18 $ 18 Capitalized inventory costs 26 28 Accrued bonuses 52 66 Accruals for potential uninsured claims 27 13 Gift cards 247 223 Deferred revenue 205 179 Tip credit 914 570 Operating lease liabilities 3,319 3,525 Limited partnership investments 446 475 Interest rate swaps 14 (134 ) Accrued limited retirement 76 73 Subtotal $ 5,344 $ 5,036 Less: Valuation allowance — — Total net deferred tax assets 5,344 5,036 (in thousands) Deferred tax liabilities: 2024 2023 Limited partnership management fees $ (680 ) $ (873 ) Book/tax differences in property and equipment and intangible assets (1,901 ) (1,573 ) Operating lease right of use assets (3,152 ) (3,391 ) Total deferred tax liabilities (5,733 ) (5,837 ) Net deferred tax liability $ (389 ) $ (801 ) As of September 28, 2024, the Company has federal general business credit carryforward of $914,000. General business credit carryovers can be carried back 1 year and carried forward 20 years. The company's general business credit carryforward will begin to expire in fiscal year 2040. The Company and its subsidiaries file a U.S. Corporation federal income tax return and a Florida Corporation income tax return. These returns are subject to examination by taxing authorities for all fiscal years after 2020.

DEBT

DEBT	12 Months Ended
	Sep. 28, 2024
Debt [Abstract]
DEBT	NOTE 11. DEBT Debt consists of the following as of September 28, 2024 and September 30, 2023: Long-Term Debt 2024 2023 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 $43,400, with a balloon payment of approximately $5,373,000 due on November 27, 2026. As of September 28 2024, the net book value of the collateral securing this mortgage was $5,501,000. 6,016 6,295 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 $31,100, with a final payment on July 1, 2036. As of September 28, 2024, the net book value of the collateral securing this mortgage was $10,910,000. 3,579 3,815 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 $16,000, with a final payment on March 2, 2036. As of September 28, 2024, the net book value of the collateral securing this mortgage was $7,787,000. 1,790 1,913 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%, (5.32% at September 28, 2024), but with the interest fixed at 4.90% pursuant to a swap agreement, amortized over fifteen (15) years, payable in monthly installments of principal of approximately $36,700, with a final payment on September 28, 2037. As of September 28, 2024, the net book value of the collateral securing this mortgage was $3,438,000. Additionally, effective November 15, 2024, the publication of BSBY was terminated and as of such date, the variable rate of interest under our debt instrument is equal to the lender’s 1 Month CME Term Secured Overnight Financing Rate (“SOFR”), plus 10 basis points, as an equivalent alternative approved by the lender. 8,124 8,505 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 $6,400, with a final payment on December 28, 2031. As of September 28, 2024, the net book value of the collateral securing this mortgage was $1,021,000. 487 535 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 on August 1, 2032. As of September 28,2024, the net book value of the collateral securing this mortgage was $2,040,000. 1,000 1,049 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 $6,500, with a final payment on December 28, 2031. As of September 28, 2024, the net book value of the collateral securing this mortgage was $1,002,000. 498 547 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7.5%, amortized over twenty (20) years, payable in monthly installments of principal and interest of approximately $7,300, with a final payment on March 1, 2034. As of September 28, 2024, the net book value of the collateral securing this mortgage was $1,046,000. 600 641 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 on November 1, 2026. As of September 28, 2024, the net book value of the collateral securing this mortgage was $549,000. 76 109 Other 17 29 Less unamortized loan costs (275 ) (310 ) 21,912 23,128 Less current portion (1,400 ) (1,295) $ 20,512 $ 21,833 Long-term debt at September 28, 2024 matures as follows: 2025 1,400 2026 1,413 2027 6,555 2028 1,180 2029 1,239 Thereafter 10,400 22,187 Less unamortized loan costs (275 ) $ 21,912 As of September 28, 2024, we are in compliance with the financial covenants contained in our loans with our unrelated third party institutional lender (the “Institutional Lender”) under which we owe in the aggregate, approximately $20,494,000 (the “Institutional Loans”), of our total loans of approximately $21,912,000. As of September 28, 2024, the year-end fair value of our debt approximates carrying value. 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 our 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 had 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 September 28, 2024 our ratio was calculated to be 1.62 to 1.00. As a result, our classification of debt is appropriate as of September 28, 2024.

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS	12 Months Ended
	Sep. 28, 2024
Commitments, Contingencies and Other Matters [Abstract]
COMMITMENTS, CONTINGENCIES AND OTHER MATTERS	NOTE 12. COMMITMENTS, CONTINGENCIES AND OTHER MATTERS Construction Contracts (a) 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 our fiscal year 2024 we agreed to change orders increasing the total contract price by $1,512,000 to $4,027,000, of which $3,905,000 has been paid through September 28, 2024. Subsequent to the end of our fiscal year 2024, we agreed to final change orders increasing the total contract price by $3,000 to $4,030,000 and the balance of the contract price of $125,000 has been paid subsequent to the end 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. 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. There are currently no “dram shop” claims pending against us. 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 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) 52 Weeks 52 Weeks Ended September 28, Ended September 30, Operating Lease Expense, which is included in occupancy costs $ 3,852 $ 3,822 Variable Lease Expense, which is included in occupancy costs $ 918 $ 1,035 (in thousands) Classification on the Condensed Consolidated Balance Sheets September 28, 2024 September 30, 2023 Assets Operating lease assets $ 26,828 $ 26,987 Liabilities Operating lease current liabilities $ 2,467 $ 2,385 Operating lease non-current liabilities $ 25,847 $ 25,850 Weighted Average Remaining Lease Term: Operating Leases 10.17 Years 9.86 Years Weighted Average Discount: Operating leases 5.02% 4.75% The following table outlines the minimum future lease payments for the next five years and thereafter: (in thousands) For fiscal year Operating 2025 3,776 2026 3,860 2027 3,765 2028 3,780 2029 3,800 Thereafter 20,231 Total lease payments (undiscounted cash flows) 39,212 Less imputed interest (10,898 ) Total operating lease liabilities $ 28,314 Purchase Commitments In order to fix the cost and ensure adequate supply of baby back ribs for our restaurants for calendar year 2025, we entered into a purchase agreement with a new rib supplier, whereby we agreed to purchase approximately $7.8 million of “2.5 & Down Baby Back Ribs” (weight range in which baby back ribs are sold) during calendar year 2025, at a prescribed cost, which we believe is competitive. For calendar year 2024, we entered into a purchase agreement with our current rib supplier, whereby we agreed to purchase approximately $7.0 million of “2.25 & Down Baby Back Ribs” during calendar year 2024, at a prescribed cost, which we also believe is competitive. The increase in our cost of baby back ribs for calendar year 2025 compared to calendar year 2024 is due to our purchase of larger sized baby back ribs and the purchase of baby back ribs for Store #19R, Hollywood, Florida for the entire calendar year, offset by a decrease in market price. Flanigan’s Fish Company, LLC As of September 28, 2024, Flanigan’s Fish Company, LLC, a Florida limited liability company (“FFC”), supplies certain fish to all of our restaurants. Since we hold the controlling interest in 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 (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 a noncontrolling interest in our consolidated financial statements. Franchise Program At September 28, 2024 and September 30, 2023, 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, and Michael B. Flanigan, a member of our Board of Directors and James G. Flanigan’s brother, are each a 35.24% owner of a company which has a franchise arrangement with us for the operation of a restaurant and adjacent package liquor store located in Coconut Grove, Florida (Store #18). • Patrick J. Flanigan, brother to both James G. Flanigan and Michael B. Flanigan and a member of our Board of Directors, owns 100% of a company which has a franchise arrangement with us for the operation of a combination restaurant/package liquor store located in Pompano Beach, Florida (Store #43). • Our officers and directors collectively own 30% of the shareholder interest of a company which has a franchise arrangement with us for the operation of a restaurant located in Deerfield Beach, Florida. The shareholder interest of James G. Flanigan’s family represents an additional 60% of the total invested capital in this franchised location (Store #14). • Patrick J. Flanigan is the sole general partner and a 25% limited partner in a limited partnership which has a franchise arrangement with us for the operation of a restaurant located in Fort Lauderdale, Florida. The Company is a 25% limited partner in this limited partnership and officers and directors of the Company (excluding Patrick J. Flanigan) own an additional 31.9% limited partnership interest in this franchised location (Store #15). Under the franchise agreements, we provide guidance, advice and management assistance to the franchisees. In addition and for an additional annual fee of approximately $25,000, we also act as fiscal agent for the franchisees whereby we collect all revenues and pay all expenses and distributions. We also, from time to time, advance funds on behalf of the franchisees for the cost of renovations. The resulting amounts receivable from and payable to these franchisees are reflected in the accompanying consolidated balance sheet as either an asset or a liability. We also agree to sponsor and manage cooperative buying groups on behalf of the franchisees for the purchase of inventory. The franchise agreements provide for royalties to us of approximately 3% of gross restaurant sales and 1% of gross package liquor sales. During our fiscal years 2024 and 2023, we earned royalties of $1,195,000 and $1,163,000, 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 September 28, 2024 and September 30, 2023, 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 2024 and 2023 amounted to approximately $1,434,000 and $1,604,000, 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 2024 and 2023 amounted to approximately $1,037,000 and $1,090,000, 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 September 28, 2024 and September 30, 2023, we generated $200,000 and $400,000 of revenue, respectively, from providing these management services.

FAIR VALUE MEASUREMENTS OF FINA

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	12 Months Ended
	Sep. 28, 2024
Fair Value Measurement of Financial Instruments [Abstract]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	NOTE 13. 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 September 28, 2024, we had one variable rate instrument outstanding that is impacted by changes in interest rates. The interest rate of our variable rate debt instrument is equal to the lender’s BSBY Screen Rate plus one and one-half percent (1.50%) per annum. 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”). Effective November 15, 2024, the publication of BSBY was terminated and as of such date, the variable rate of interest under our debt instrument is equal to the lender’s 1 Month CME Term Secured Overnight Financing Rate (“SOFR”), plus 10 basis points, as an equivalent alternative approved by the lender. As a means of managing our interest rate risk on this debt instrument, we entered into an interest rate swap agreement with our unrelated third-party lender to convert this variable rate debt obligation to a fixed rate. We are currently party to the following interest rate swap agreement: (i) The 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. Due to the change in the interest rate on the $8.9M Loan, on November 22, 2024, we terminated the $8.90M Term Loan Swap and simultaneously entered into a new interest rate swap agreement for $8,015,601, the balance due on the $8.90M Loan, which requires us to pay interest for twelve (12) years, ten (10) months, which is the balance of the original fifteen (15) year period at a fixed rate of 4.90% on an initial amortizing notional principal amount of $8,015,601, while receiving interest for the same period at the lender’s 1 Month CME Term Secured Overnight Financing Rate (“SOFR”), plus 10 basis points, at the same amortizing notional principal amount. We determined that the interest rate swap agreement is an effective hedging agreement and changes in fair value are adjusted quarterly.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 28, 2024
Common Stock [Abstract]
COMMON STOCK	NOTE 14. COMMON STOCK Treasury Stock Purchase of Common Shares During our fiscal years 2024 and 2023, we did not purchase any shares of our common stock. As of September 28, 2024, 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 imposes a 1.0% tax on stock repurchases after December 31, 2022 over $1,000,000 within a fiscal year.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
	Sep. 28, 2024
Business Segments [Abstract]
BUSINESS SEGMENTS	NOTE 15. 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. We have disclosed for each reportable segment the significant expense categories that are reviewed by CODM in the tables below and there are no additional significant expenses within the expense categories presented. 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 that the right allocation of resources is attributed to each segment in order to ensure profitability is maximized. Gross profit is not shown on the Consolidated Statements of Income but is a metric that CODM uses to assess segment performance and as such is included in the tables below. 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 years ended September 28, 2024 and September 30, 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 $ 114,795 $ — $ — $ — $ 114,795 Intersegment revenues 4,141 — — (4,141 ) — Restaurant bar sales 30,010 — — — 30,010 Package goods sales — 40,497 — — 40,497 TOTAL REVENUE: 148,946 40,497 — (4,141 ) 185,302 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 49,862 30,128 — — 79,990 Intersegment cost of merchandise sold 4,141 — — (4,141 ) — TOTAL COST OF MERCHANDISE SOLD: 54,003 30,128 — (4,141 ) 79,990 GROSS PROFIT: 94,943 10,369 — — 105,312 ADDITIONAL REVENUES: Franchise-related revenues — — 1,693 — 1,693 Intersegment franchise-related revenues — — 5,845 (5,845 ) — Rental income — — 1,105 — 1,105 Intersegment rental income — — 849 (849 ) — Intersegment partnership income — — 1,156 (1,156 ) — Other revenues 165 — 56 — 221 TOTAL ADDITIONAL REVENUES: 165 — 10,704 (7,850 ) 3,019 ADDITIONAL EXPENSES: Payroll and related costs 49,024 3,153 7,172 — 59,349 Intersegment payroll costs — (24 ) — 24 — Operating expenses 20,517 2,704 1,671 — 24,892 Intersegment operating expenses 2,431 — 3,173 (5,604 ) — Occupancy costs 6,534 980 572 — 8,086 Intersegment occupancy costs 665 184 — (849 ) — Selling, general and administrative expenses 1,232 170 3,938 — 5,340 Intersegment selling, general and administrative expenses — — 286 (286 ) — Depreciation and amortization 3,216 499 553 — 4,268 TOTAL ADDITIONAL EXPENSES: 83,619 7,666 17,365 (6,715 ) 101,935 Income from Operations 11,489 2,703 (6,661 ) (1,135 ) 6,396 OTHER INCOME (EXPENSE): Interest expense — — (1,019 ) — (1,019 ) Intersegment interest expense — — (8 ) 8 — Interest and other income 22 82 103 — 207 Intersegment interest and other income — 20 8 (28 ) — Gain on sale of property and equipment — — 2 — 2 22 102 (914 ) (20 ) (810 ) Income (loss) before provision for income taxes: 11,511 2,805 (7,575 ) (1,155 ) 5,586 Provision for income taxes — — (286 ) — (286 ) Net Income 11,511 2,805 (7,861 ) (1,155 ) 5,300 Less: Net Income attributable to noncontrolling interests (1,944 ) — — — (1,944 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 9,567 $ 2,805 $ (7,861 ) $ (1,155 ) $ 3,356 Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 107,238 $ — $ — $ — $ 107,238 Intersegment revenues 3,919 — — (3,919 ) — Restaurant bar sales 29,000 — — — 29,000 Package goods sales — 35,187 — — 35,187 TOTAL REVENUE: 140,157 35,187 — (3,919 ) 171,425 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 45,488 25,810 — — 71,298 Intersegment cost of merchandise sold 3,919 — — (3,919 ) — TOTAL COST OF MERCHANDISE SOLD: 49,407 25,810 — (3,919 ) 71,298 GROSS PROFIT: 90,750 9,377 — — 100,127 ADDITIONAL REVENUES: Franchise-related revenues — — 1,857 — 1,857 Intersegment franchise-related revenues — — 6,600 (6,600 ) — Rental income — — 951 — 951 Intersegment rental income — — 825 (825 ) — Intersegment partnership income — — 1,312 (1,312 ) — Other revenues 160 — 3 — 163 TOTAL ADDITIONAL REVENUES: 160 — 11,548 (8,737 ) 2,971 ADDITIONAL EXPENSES: Payroll and related costs 46,561 2,944 7,102 — 56,607 Intersegment payroll costs — (25 ) — 25 — Operating expenses 19,525 2,663 1,470 — 23,658 Intersegment operating expenses 2,312 — 4,060 (6,372 ) — Occupancy costs 6,233 853 480 — 7,566 Intersegment occupancy costs 661 164 — (825 ) — Selling, general and administrative expenses 1,116 177 3,389 — 4,682 Intersegment selling, general and administrative expenses — — 273 (273 ) — Depreciation and amortization 2,646 468 447 — 3,561 TOTAL ADDITIONAL EXPENSES: 79,054 7,244 17,221 (7,445 ) 96,074 Income from Operations 11,856 2,133 (5,673 ) (1,292 ) 7,024 OTHER INCOME (EXPENSE): Interest expense — — (1,067 ) — (1,067 ) Intersegment interest expense — — (8 ) 8 — Interest and other income 6 58 44 — 108 Intersegment interest and other income — 20 8 (28 ) — 6 78 (1,023 ) (20 ) (959 ) Income (loss) before provision for income taxes: 11,862 2,211 (6,696 ) (1,312 ) 6,065 Provision for income taxes — — (649 ) — (649 ) Net Income 11,862 2,211 (7,345 ) (1,312 ) 5,416 Less: Net Income attributable to noncontrolling interests (1,417 ) — — — (1,417 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 10,445 $ 2,211 $ (7,345 ) $ (1,312 ) $ 3,999 (in thousands) For the Fiscal Year Ended September 28, September 30, 2024 2023 Capital Expenditures: Restaurants $ 4,986 $ 7,440 Package stores 197 3,855 Corporate 864 9,279 Consolidated Totals $ 6,047 $ 20,574 (in thousands) September 28, September 30, 2024 2023 Identifiable Assets: Restaurants $ 77,613 $ 76,575 Package stores 23,084 23,714 Corporate 41,385 45,480 Consolidated Totals $ 142,082 $ 145,769

QUARTERLY INFORMATION (UNAUDITE

QUARTERLY INFORMATION (UNAUDITED)	12 Months Ended
	Sep. 28, 2024
Quarterly Information [Abstract]
QUARTERLY INFORMATION (UNAUDITED)	NOTE 16. QUARTERLY INFORMATION (UNAUDITED) The following is a summary of our unaudited quarterly results of operations for the quarters in our fiscal years 2024 and 2023. (in thousands) Quarter Ended December 30, March 30, June 29, Sep. 28, Revenues $ 45,140 $ 48,069 $ 49,102 $ 46,010 Income from operations 792 2,685 2,287 632 Net income attributable to stockholders 109 1,942 1,121 184 Net income per share – basic and diluted 0.06 1.04 0.60 0.10 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647 (in thousands) Quarter Ended December 31, April 1, July 1, September 30, Revenues $ 41,861 $ 43,803 $ 45,372 $ 43,360 Income from operations 1,197 2,711 2,700 416 Net income (loss) attributable to stockholders 624 1,897 1,605 (127 ) Net income (loss) per share – basic and diluted 0.34 1.02 0.86 (0.07 ) 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
	Sep. 28, 2024
401(k) Plan[Abstract]
401(k) PLAN	NOTE 17. 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 September 28, 2024 and September 30, 2023, the Board of Directors approved discretionary matching contributions totaling $74,000 and $70,000, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 28, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18. SUBSEQUENT EVENTS Subsequent to the end of our fiscal year 2024, we entered into a new Master Services Agreement with our current vendor for a period of one (1) year effective January 1, 2025, with Company options of four (4) one (1) year renewal options to extend the term of the same. Subsequent events have been evaluated through the date these consolidated financial statements were issued and except as provided above, no events required disclosure. Subsequent to the end of our fiscal year 2024, for the policy year commencing December 30, 2024, we bound coverage on the following property, general liability, auto, excess liability, and terrorism policies with premiums totaling approximately $4,014,000 of which property, general liability, excess liability and terrorism insurance includes coverage for our franchises and our managed restaurant (of approximately $867,000), which are not included in our consolidated financial statements: (i) For the policy year beginning December 30, 2024, our general liability insurance, excluding limited partnerships, is a one (1) year policy with our insurance carriers. For the policy commencing December 30, 2024, the self-insured retention per occurrence is $50,000. The one (1) year general liability insurance premium is in the amount of $479,000; (ii) For the policy year beginning December 30, 2024, the general liability insurance for our limited partnerships, including franchisees and the managed restaurant is a one (1) year policy with our insurance carriers. For the policy commencing December 30, 2024, the self-insured retention per occurrence is $10,000. The one (1) year general liability insurance premium is in the amount of $1,099,000; (iii) For the policy year beginning December 30, 2024, our automobile insurance is a one (1) year policy. The one (1) year automobile insurance premium is in the amount of $234,000; (iv) For the policy year beginning December 30, 2024, our property insurance is a one (1) year policy. The one (1) year property insurance premium is in the amount of $1,317,000; (v) For the policy year beginning December 30, 2024, our excess liability insurance is a one (1) year policy. The one (1) year excess liability insurance premium is in the amount of $866,000; and (vi) For the policy year beginning December 30, 2024, our terrorism insurance is a one (1) year policy. The one (1) year terrorism insurance premium is in the amount of $19,000. Of the $4,014,000 annual premium amounts, which includes coverage for our franchises and our managed restaurant which are not included in our consolidated financial statements, we will pay the annual premium amounts in full with no financing due to high interest rates. Subsequent events have been evaluated through the date these consolidated financial statements were issued and except as provided above, no events required disclosure.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 28, 2024	Jun. 29, 2024	Mar. 30, 2024	Dec. 30, 2023	Sep. 30, 2023	Jul. 01, 2023	Apr. 01, 2023	Dec. 31, 2022	Sep. 28, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 184	$ 1,121	$ 1,942	$ 109	$ (127)	$ 1,605	$ 1,897	$ 624	$ 3,356	$ 3,999

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 28, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 28, 2024
Summary of Significant Accounting Policies [Abstract]
Organization and Capitalization	Organization and Capitalization The Company was incorporated in 1959 and operates in South Florida as a chain of full-service restaurants and package liquor stores. Restaurant food and beverage sales make up the majority of our total revenue. As of September 28, 2024, we (i) operate 32 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 units, consisting of two restaurants, (one of which we operate) and three combination restaurants/package liquor stores. With the exception of one restaurant we operate under the name “The Whale’s Rib”, a restaurant in which we do not have an ownership interest, and “Brendan’s Sports Pub”, a restaurant/bar we own, all of the restaurants operate under our service marks “Flanigan’s Seafood Bar and Grill” or “Flanigan’s” and all of the package liquor stores operate under our service marks “Big Daddy’s Liquors” or “Big Daddy’s Wine & Liquors”. The Company’s Articles of Incorporation, as amended, authorize us to issue and have outstanding at any one time 5,000,000 shares of common stock at a par value of $0.10 per share. We operate under a 52-53 week year ending the Saturday closest to September 30. Our fiscal years 2024 and 2023 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. Certain amounts in the prior year consolidated financial statements and related disclosures have been reclassified herein to conform to the presentation of the fiscal year ended September 28, 2024 consolidated financial statements and related disclosures for reporting, which did not have a material impact on our net income or total assets.
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 and SEC rules. 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 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 for interest and non-interest bearing accounts. The deposit balances that exceed the federally insured limits are approximately $14,479,000 as of September 28, 2024. We have not experienced any losses on such accounts.
Other Receivables	Other Receivables Our receivables consist primarily of rebates due to our restaurant or package stores.
Inventories	Inventories Our inventories, which consist primarily of package liquor products, are stated at the lower of weighted average cost or net realizable value. The movement of inventory approximates first in, first out (FIFO).
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 to five years for vehicles and three to seven years for furniture and equipment. Leasehold improvements are currently being amortized over the shorter of the life of the lease or the life of the asset up to a maximum of 15 years. Our buildings of our corporate offices in Fort Lauderdale, Florida; our construction office/warehouse in Fort Lauderdale, Florida; our combination restaurant and package liquor stores in Hallandale, Florida and North Lauderdale, Florida; our restaurants in N. Miami and Fort Lauderdale, Florida; our property in Sunrise, Florida which we lease to a limited partnership (Store #85), our property in Fort Lauderdale, Florida which we lease to a franchisee (Store #15), our package stores in N. Miami, Florida and El Portal, Florida and our shopping centers in Miami, Florida and Hallandale Beach, Florida all of which we own, are being depreciated over forty years. Building improvements are being depreciated over 20 years.
Leasehold Interests	Leasehold Interests Our purchase of an existing restaurant location usually includes a lease to the business premises. As a result, a portion of the purchase price is allocated to the leasehold interest. We capitalize the cost of the leasehold interest and amortization commences upon our assumption of the lease. We amortize leasehold interests on a straight-line basis over the remaining term of the lease.
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 2024 and 2023, we purchased a significant portion of our food products from two major suppliers. The first major supplier represents 38% and 42% of our cost of goods sold and 31% and 29% of our accounts payable and accrued expenses as of September 28, 2024 and September 30, 2023, respectively. The second major supplier represents 11% and 6% of our cost of goods sold and 2% and 1% of our accounts payable and accrued expenses as of September 28, 2024 and September 30, 2023, respectively. We believe that several other alternative vendors are available, if necessary. Throughout our fiscal years 2024 and 2023, we purchased the majority of our alcoholic beverages from three local distributors. One of these three local distributors represents 23% and 24% of our cost of goods sold for the years ended September 28, 2024 and September 30, 2023, respectively and 6% and 5% of our accounts payable and accrued expenses as of September 28, 2024 and September 30, 2023, respectively. Each distributor has exclusive rights from the manufacturers to sell specific brands in given areas, so unless the exclusive distribution rights are transferred to another vendor, there are no alternate distributors available.
Revenue Recognition	Revenue Recognition 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. We sell gift cards which do not have expiration dates. Revenue from gift cards is recognized when gift cards are redeemed by the customer. 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. Lunch Club Loyalty Program awards customers with a free lunch once they have earned a required number of points. Pursuant to ASC 606, we recognize deferred revenue in the amount of the free lunch and reduce restaurant store revenue by a like amount. We recognize revenue when the free lunch is redeemed in our restaurants or when it expires unused. Holiday Promotional Card Program awards customers with a $20 promotional gift card (“Promo Gift Card”) when they spend $100 in the restaurants on food/drink or purchase a $100 gift card. This $20 promotional card can only be redeemed within a three month window. Pursuant to ASC 606, we recognize deferred revenue in the amount of the Promo Gift Card upon issuance and reduce restaurant store revenue by a like amount. We recognize revenue when the Gift Card is redeemed in our restaurants or when it expires unused.
Pre-opening Costs	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 September 28, 2024 we expensed $77,000 for our store #19R. During our fiscal year ended September 30, 2023 we expensed $188,000 for CIC Investors #25, LTD (Store #25).
Advertising Costs	Advertising Costs Our advertising costs are expensed as incurred. Advertising costs incurred during our fiscal years ended September 28, 2024 and September 30, 2023 were approximately $223,000 and $253,000, respectively.
General Liability Insurance	General Liability Insurance We have general liability insurance which incorporates a $50,000 self-insured retention per occurrence for us and a $10,000 self-insured retention per occurrence for the limited partnerships. Our insurance carrier is responsible for $1,000,000 coverage per occurrence above our self-insured retentions, up to a maximum aggregate of $2,000,000 per year. We were also 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. We secured general liability insurance and excess liability insurance to be effective as of December 30, 2024. 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, certain expenses incurred by us in defending a claim, including attorney's fees, are a part of a $50,000 self-insured retention per occurrence for us and a $10,000 self-insured retention per occurrence for the limited partnerships.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The respective carrying value of our on-balance-sheet financial instruments approximate their fair value. These instruments include cash and cash equivalents, other receivables, accounts payables, accrued expenses and debt. We have assumed carrying values to approximate fair values for those financial instruments, which are short-term in nature or are receivable or payable on demand. We estimated the fair value of debt based on current rates offered to us for debt of comparable maturities and similar collateral requirements. In accordance with FASB ASC Topic 820-10-50-1, we utilized a valuation model to determine the fair value of our swap agreement. As the valuation models for the swap agreement were based upon observable inputs, they are classified as Level 2 (see Note 13).
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
Recently Adopted and Recently Issued Accounting Pronouncements	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 early adopted this ASU in the third quarter of our fiscal year 2024 and this ASU affected the expense presentation of our Consolidated Statements of Income and our Business Segments footnote. For further information regarding the Company’s Business Segments, please refer to our Consolidated Statements of Income and Business Segments footnote. Issued 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 will have a material effect on our financial statements.

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 28, 2024
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment, Net	(in thousands) 2024 2023 Furniture and equipment $ 17,741 $ 15,956 Leasehold improvements 32,381 31,314 Land and land improvements 36,221 36,027 Building and improvements 38,065 30,613 Vehicles 2,281 2,085 Other 317 — 127,006 115,995 Less accumulated depreciation and amortization (45,259 ) (41,271 ) 81,747 74,724 Construction in progress — 5,416 $ 81,747 $ 80,140

LEASEHOLD INTERESTS, NET (Table

LEASEHOLD INTERESTS, NET (Tables)	12 Months Ended
	Sep. 28, 2024
Leasehold Interests, Net [Abstract]
Schedule of Leasehold Amortization	(in thousands) 2024 2023 Leasehold interests, at cost $ 3,055 $ 3,024 Less accumulated amortization (2,987 ) (2,961 ) $ 68 $ 63
Schedule of Future Leasehold Amortization	Future leasehold amortization as of September 28, 2024 is as follows: (in thousands) 2025 $ 27 2026 23 2027 6 2028 5 2029 5 Thereafter 2 Total $ 68

INVESTMENT IN LIMITED PARTNER_2

INVESTMENT IN LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Sep. 28, 2024
Investment in Limited Partnerships [Abstract]
Schedule of Financial Information Pertaining to Our Limited Partnership Investment	The following is a summary of financial information pertaining to our limited partnership investment in Fort Lauderdale, Florida: Unaudited (in thousands) September 28, September 30, Financial Position: Current Assets $ 438 $ 355 Non-Current Assets 705 733 Total Assets 1,143 1,088 Current Liabilities 229 259 Non-Current Liabilities — — Total Liabilities 229 259 Equity 914 829 Total Liabilities and Equity $ 1,143 $ 1,088 Operating Results: Revenues 5,051 4,848 Gross Profit 3,311 3,208 Net (Loss) Income 166 (40 )

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	12 Months Ended
	Sep. 28, 2024
Deferred Revenue [Abstract]
Schedule of Deferred Revenue on the Consolidated Balance Sheets	Changes in deferred revenue on the consolidated balance sheets were as follows: Loyalty Program Gift Cards Holiday Lunch Big Daddy Other Total September 30, 2023 $ 1,215 $ — $ 79 $ 1,341 $ — $ 2,635 Revenue deferred 3,560 1,663 24 831 2 6,080 Revenue recognized (3,387 ) (1,663 ) (1 ) (767 ) — (5,818 ) September 28, 2024 $ 1,388 $ — $ 102 $ 1,405 $ 2 $ 2,897 October 1, 2022 $ 1,103 $ — $ 73 $ 1,453 $ — $ 2,629 Revenue deferred 3,560 1,382 117 675 — 5,734 Revenue recognized (3,448 ) (1,382 ) (111 ) (787 ) — (5,728 ) September 30, 2023 $ 1,215 $ — $ 79 $ 1,341 $ — $ 2,635

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 28, 2024
Income Taxes [Abstract]
Schedule of Provision for Income Taxes	The components of our provision for income taxes for our fiscal years 2024 and 2023 are as follows: (in thousands) 2024 2023 Current: Federal $ 246 $ 298 State 305 289 551 587 Deferred: Federal (282 ) (84 ) State 17 146 (265 ) 62 $ 286 $ 649
Schedule of Reconciliation of Income Tax	A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows: (in thousands) 2024 2023 Tax provision at the statutory rate $ 1,173 $ 1,273 Non-controlling interests (408 ) (297 ) State income taxes, net of federal income tax 264 343 FICA tip credit (1,029 ) (799 ) True up adjustment 77 89 Other permanent items, net 209 40 $ 286 $ 649
Schedule of Deferred Tax Assets Liabilities	The components of our deferred tax assets (liabilities) at September 28, 2024 and September 30, 2023 were as follows: (in thousands) Deferred tax assets: 2024 2023 Reversal of aged payables $ 18 $ 18 Capitalized inventory costs 26 28 Accrued bonuses 52 66 Accruals for potential uninsured claims 27 13 Gift cards 247 223 Deferred revenue 205 179 Tip credit 914 570 Operating lease liabilities 3,319 3,525 Limited partnership investments 446 475 Interest rate swaps 14 (134 ) Accrued limited retirement 76 73 Subtotal $ 5,344 $ 5,036 Less: Valuation allowance — — Total net deferred tax assets 5,344 5,036 (in thousands) Deferred tax liabilities: 2024 2023 Limited partnership management fees $ (680 ) $ (873 ) Book/tax differences in property and equipment and intangible assets (1,901 ) (1,573 ) Operating lease right of use assets (3,152 ) (3,391 ) Total deferred tax liabilities (5,733 ) (5,837 ) Net deferred tax liability $ (389 ) $ (801 )

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Sep. 28, 2024
Debt [Abstract]
Schedule of Long-Term Debt	Debt consists of the following as of September 28, 2024 and September 30, 2023: 2024 2023 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 $43,400, with a balloon payment of approximately $5,373,000 due on November 27, 2026. As of September 28 2024, the net book value of the collateral securing this mortgage was $5,501,000. 6,016 6,295 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 $31,100, with a final payment on July 1, 2036. As of September 28, 2024, the net book value of the collateral securing this mortgage was $10,910,000. 3,579 3,815 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 $16,000, with a final payment on March 2, 2036. As of September 28, 2024, the net book value of the collateral securing this mortgage was $7,787,000. 1,790 1,913 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%, (5.32% at September 28, 2024), but with the interest fixed at 4.90% pursuant to a swap agreement, amortized over fifteen (15) years, payable in monthly installments of principal of approximately $36,700, with a final payment on September 28, 2037. As of September 28, 2024, the net book value of the collateral securing this mortgage was $3,438,000. Additionally, effective November 15, 2024, the publication of BSBY was terminated and as of such date, the variable rate of interest under our debt instrument is equal to the lender’s 1 Month CME Term Secured Overnight Financing Rate (“SOFR”), plus 10 basis points, as an equivalent alternative approved by the lender. 8,124 8,505 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 $6,400, with a final payment on December 28, 2031. As of September 28, 2024, the net book value of the collateral securing this mortgage was $1,021,000. 487 535 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 on August 1, 2032. As of September 28,2024, the net book value of the collateral securing this mortgage was $2,040,000. 1,000 1,049 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 $6,500, with a final payment on December 28, 2031. As of September 28, 2024, the net book value of the collateral securing this mortgage was $1,002,000. 498 547 Mortgage payable to unrelated third party, secured by first mortgage on real property and improvements, bearing interest at 7.5%, amortized over twenty (20) years, payable in monthly installments of principal and interest of approximately $7,300, with a final payment on March 1, 2034. As of September 28, 2024, the net book value of the collateral securing this mortgage was $1,046,000. 600 641 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 on November 1, 2026. As of September 28, 2024, the net book value of the collateral securing this mortgage was $549,000. 76 109 Other 17 29 Less unamortized loan costs (275 ) (310 ) 21,912 23,128 Less current portion (1,400 ) (1,295) $ 20,512 $ 21,833
Schedule of Long-Term Debt Maturities	Long-term debt at September 28, 2024 matures as follows: 2025 1,400 2026 1,413 2027 6,555 2028 1,180 2029 1,239 Thereafter 10,400 22,187 Less unamortized loan costs (275 ) $ 21,912

COMMITMENTS, CONTINGENCIES AN_2

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Tables)	12 Months Ended
	Sep. 28, 2024
Commitments, Contingencies and Other Matters [Abstract]
Schedule of Components of Lease Expense	The components of lease expense are as follows: (in thousands) 52 Weeks 52 Weeks Ended September 28, Ended September 30, Operating Lease Expense, which is included in occupancy costs $ 3,852 $ 3,822 Variable Lease Expense, which is included in occupancy costs $ 918 $ 1,035
Schedule of Classification on the Condensed Consolidated Balance Sheets	(in thousands) Classification on the Condensed Consolidated Balance Sheets September 28, 2024 September 30, 2023 Assets Operating lease assets $ 26,828 $ 26,987 Liabilities Operating lease current liabilities $ 2,467 $ 2,385 Operating lease non-current liabilities $ 25,847 $ 25,850 Weighted Average Remaining Lease Term: Operating Leases 10.17 Years 9.86 Years Weighted Average Discount: Operating leases 5.02% 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 2025 3,776 2026 3,860 2027 3,765 2028 3,780 2029 3,800 Thereafter 20,231 Total lease payments (undiscounted cash flows) 39,212 Less imputed interest (10,898 ) Total operating lease liabilities $ 28,314

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
	Sep. 28, 2024
Business Segments [Abstract]
Schedule of Business Segments	Information concerning the revenues and operating income for the years ended September 28, 2024 and September 30, 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 $ 114,795 $ — $ — $ — $ 114,795 Intersegment revenues 4,141 — — (4,141 ) — Restaurant bar sales 30,010 — — — 30,010 Package goods sales — 40,497 — — 40,497 TOTAL REVENUE: 148,946 40,497 — (4,141 ) 185,302 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 49,862 30,128 — — 79,990 Intersegment cost of merchandise sold 4,141 — — (4,141 ) — TOTAL COST OF MERCHANDISE SOLD: 54,003 30,128 — (4,141 ) 79,990 GROSS PROFIT: 94,943 10,369 — — 105,312 ADDITIONAL REVENUES: Franchise-related revenues — — 1,693 — 1,693 Intersegment franchise-related revenues — — 5,845 (5,845 ) — Rental income — — 1,105 — 1,105 Intersegment rental income — — 849 (849 ) — Intersegment partnership income — — 1,156 (1,156 ) — Other revenues 165 — 56 — 221 TOTAL ADDITIONAL REVENUES: 165 — 10,704 (7,850 ) 3,019 ADDITIONAL EXPENSES: Payroll and related costs 49,024 3,153 7,172 — 59,349 Intersegment payroll costs — (24 ) — 24 — Operating expenses 20,517 2,704 1,671 — 24,892 Intersegment operating expenses 2,431 — 3,173 (5,604 ) — Occupancy costs 6,534 980 572 — 8,086 Intersegment occupancy costs 665 184 — (849 ) — Selling, general and administrative expenses 1,232 170 3,938 — 5,340 Intersegment selling, general and administrative expenses — — 286 (286 ) — Depreciation and amortization 3,216 499 553 — 4,268 TOTAL ADDITIONAL EXPENSES: 83,619 7,666 17,365 (6,715 ) 101,935 Income from Operations 11,489 2,703 (6,661 ) (1,135 ) 6,396 OTHER INCOME (EXPENSE): Interest expense — — (1,019 ) — (1,019 ) Intersegment interest expense — — (8 ) 8 — Interest and other income 22 82 103 — 207 Intersegment interest and other income — 20 8 (28 ) — Gain on sale of property and equipment — — 2 — 2 22 102 (914 ) (20 ) (810 ) Income (loss) before provision for income taxes: 11,511 2,805 (7,575 ) (1,155 ) 5,586 Provision for income taxes — — (286 ) — (286 ) Net Income 11,511 2,805 (7,861 ) (1,155 ) 5,300 Less: Net Income attributable to noncontrolling interests (1,944 ) — — — (1,944 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 9,567 $ 2,805 $ (7,861 ) $ (1,155 ) $ 3,356 Restaurant Package Corporate Eliminations Total REVENUES: Restaurant food sales $ 107,238 $ — $ — $ — $ 107,238 Intersegment revenues 3,919 — — (3,919 ) — Restaurant bar sales 29,000 — — — 29,000 Package goods sales — 35,187 — — 35,187 TOTAL REVENUE: 140,157 35,187 — (3,919 ) 171,425 COST OF MERCHANDISE SOLD: Cost of merchandise sold: 45,488 25,810 — — 71,298 Intersegment cost of merchandise sold 3,919 — — (3,919 ) — TOTAL COST OF MERCHANDISE SOLD: 49,407 25,810 — (3,919 ) 71,298 GROSS PROFIT: 90,750 9,377 — — 100,127 ADDITIONAL REVENUES: Franchise-related revenues — — 1,857 — 1,857 Intersegment franchise-related revenues — — 6,600 (6,600 ) — Rental income — — 951 — 951 Intersegment rental income — — 825 (825 ) — Intersegment partnership income — — 1,312 (1,312 ) — Other revenues 160 — 3 — 163 TOTAL ADDITIONAL REVENUES: 160 — 11,548 (8,737 ) 2,971 ADDITIONAL EXPENSES: Payroll and related costs 46,561 2,944 7,102 — 56,607 Intersegment payroll costs — (25 ) — 25 — Operating expenses 19,525 2,663 1,470 — 23,658 Intersegment operating expenses 2,312 — 4,060 (6,372 ) — Occupancy costs 6,233 853 480 — 7,566 Intersegment occupancy costs 661 164 — (825 ) — Selling, general and administrative expenses 1,116 177 3,389 — 4,682 Intersegment selling, general and administrative expenses — — 273 (273 ) — Depreciation and amortization 2,646 468 447 — 3,561 TOTAL ADDITIONAL EXPENSES: 79,054 7,244 17,221 (7,445 ) 96,074 Income from Operations 11,856 2,133 (5,673 ) (1,292 ) 7,024 OTHER INCOME (EXPENSE): Interest expense — — (1,067 ) — (1,067 ) Intersegment interest expense — — (8 ) 8 — Interest and other income 6 58 44 — 108 Intersegment interest and other income — 20 8 (28 ) — 6 78 (1,023 ) (20 ) (959 ) Income (loss) before provision for income taxes: 11,862 2,211 (6,696 ) (1,312 ) 6,065 Provision for income taxes — — (649 ) — (649 ) Net Income 11,862 2,211 (7,345 ) (1,312 ) 5,416 Less: Net Income attributable to noncontrolling interests (1,417 ) — — — (1,417 ) Net Income Attributable to Flanigan's Enterprises, Inc. $ 10,445 $ 2,211 $ (7,345 ) $ (1,312 ) $ 3,999 (in thousands) For the Fiscal Year Ended September 28, September 30, 2024 2023 Capital Expenditures: Restaurants $ 4,986 $ 7,440 Package stores 197 3,855 Corporate 864 9,279 Consolidated Totals $ 6,047 $ 20,574 (in thousands) September 28, September 30, 2024 2023 Identifiable Assets: Restaurants $ 77,613 $ 76,575 Package stores 23,084 23,714 Corporate 41,385 45,480 Consolidated Totals $ 142,082 $ 145,769

QUARTERLY INFORMATION (UNAUDI_2

QUARTERLY INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Sep. 28, 2024
Quarterly Information [Abstract]
Schedule of Quarterly Information	The following is a summary of our unaudited quarterly results of operations for the quarters in our fiscal years 2024 and 2023. (in thousands) Quarter Ended December 30, March 30, June 29, Sep. 28, Revenues $ 45,140 $ 48,069 $ 49,102 $ 46,010 Income from operations 792 2,685 2,287 632 Net income attributable to stockholders 109 1,942 1,121 184 Net income per share – basic and diluted 0.06 1.04 0.60 0.10 Weighted average common stock outstanding – basic and diluted 1,858,647 1,858,647 1,858,647 1,858,647 (in thousands) Quarter Ended December 31, April 1, July 1, September 30, Revenues $ 41,861 $ 43,803 $ 45,372 $ 43,360 Income from operations 1,197 2,711 2,700 416 Net income (loss) attributable to stockholders 624 1,897 1,605 (127 ) Net income (loss) per share – basic and diluted 0.34 1.02 0.86 (0.07 ) 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
	Sep. 28, 2024	Sep. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Common stock, shares authorized (in Shares)	5,000,000	5,000,000
Common stock par value (in Dollars per share)	$ 0.10	$ 0.10
Federally insured limits	$ 250,000
Royalty revenue percentage	1%
Revenue sales percentage	3%
Advertising costs	$ 223,000	$ 253,000
Self-insured retention	1,000,000
Full risk exposure amount per occurrence, insurance carrier coverage		10,000,000
Uninsured amount in excess of per occurrence		11,000,000
Full risk exposure amount per occurrence, limited partnerships		10,000
Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Federally insured limits	14,479,000
Self-insured retention	2,000,000
Incorporate [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Self-insured retention	50,000
limited Partnership [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Self-insured retention	10,000
Attorney's Fees [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Self-insured retention	50,000
CIC Investors #25, Ltd [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Expensed		$ 188,000
CIC Investors Ltd [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Incurred pre opening costs	77,000
Promotional Gift Card [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Gift card award to customer	20
Reemention of gift card	20
Food/Drink [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Gift card purchase payment	100
Promo Gift Card [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Purchase of gift card	$ 100
Three Local Distributors [Member] | Accounts Payable and Accrued Expenses [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Concentration of credit risk	6%	5%
Vehicles [Member] | Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Property, plant and equipment, useful life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Property, plant and equipment, useful life	7 years
Furniture and Fixtures [Member] | Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Property, plant and equipment, useful life	3 years
Leasehold Improvements [Member] | Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Property, plant and equipment, useful life	15 years
Building [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Property, plant and equipment, useful life	40 years
Building Improvements [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Property, plant and equipment, useful life	20 years
First Major Supplier [Member] | Product Concentration Risk [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Concentration of credit risk	38%	42%
First Major Supplier [Member] | Accounts Payable and Accrued Expenses [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Concentration of credit risk	31%	29%
Second Major Supplier [Member] | Product Concentration Risk [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Concentration of credit risk	11%	6%
Second Major Supplier [Member] | Accounts Payable and Accrued Expenses [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Concentration of credit risk	2%	1%
Three Local Distributors [Member] | Product Concentration Risk [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Concentration of credit risk	23%	24%
Big Daddy's Good Customer Loyalty Program awards customers [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Line Items]
Customer gift card	$ 20
Revenue for every 10 purchases	$ 25

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Property and Equipment, Net [Line Items]
Depreciation and amortization expense	$ 4,268	$ 3,561

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Property and equipment - gross	$ 127,006	$ 115,995
Less accumulated depreciation and amortization	(45,259)	(41,271)
Property and equipment - net	81,747	74,724
Construction in progress		5,416
Property and equipment - total	81,747	80,140
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	17,741	15,956
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	32,381	31,314
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	36,221	36,027
Building and improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	38,065	30,613
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	2,281	2,085
Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - gross	317
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment - net	$ 81,747	$ 74,724

LEASEHOLD INTERESTS, NET (Detai

LEASEHOLD INTERESTS, NET (Details) - USD ($)	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Leasehold Interests, Net [Abstract]
Leasehold amortization expense	$ 26,000	$ 23,000

LEASEHOLD INTERESTS, NET (Det_2

LEASEHOLD INTERESTS, NET (Details) - Schedule of Leasehold Amortization - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Schedule of Leasehold Amortization [Abstract]
Leasehold interests, at cost	$ 3,055	$ 3,024
Less accumulated amortization	(2,987)	(2,961)
Total	$ 68	$ 63

LEASEHOLD INTERESTS, NET (Det_3

LEASEHOLD INTERESTS, NET (Details) - Schedule of Future Leasehold Amortization - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Schedule of Future Leasehold Amortization [Abstract]
2025	$ 27
2026	23
2027	6
2028	5
2029	5
Thereafter	2
Total	$ 68	$ 63

INVESTMENT IN LIMITED PARTNER_3

INVESTMENT IN LIMITED PARTNERSHIPS (Details)	12 Months Ended
	Sep. 30, 2023
Investment in Limited Partnerships [Line Items]
Return of capital, percentage	25%
Percentage of sales fee	3%
Fort Lauderdale, Florida [Member]
Investment in Limited Partnerships [Line Items]
Ownership percentage	25%
Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of gross sales	3%
Limited Partnership [Member]
Investment in Limited Partnerships [Line Items]
Number of restaurants	11
Surfside, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	46%
Percentage of remaining limited partnership interest	33.30%
Kendall, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	41%
Percentage of remaining limited partnership interest	28.30%
West Miami, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	27%
Percentage of remaining limited partnership interest	32.70%
Wellington, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	28%
Percentage of remaining limited partnership interest	26.30%
Pembroke Pines, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	24%
Percentage of remaining limited partnership interest	21.90%
Pinecrest, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	45%
Percentage of remaining limited partnership interest	23%
Fort Lauderdale, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	25%
Percentage of remaining limited partnership interest	19.40%
Davie, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	49%
Percentage of remaining limited partnership interest	12%
Miami, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	5%
Percentage of remaining limited partnership interest	56.90%
Sunrise, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of limited partner	7%
Percentage of remaining limited partnership interest	32.10%
Percentage of initial cash invested	19%
Miramar, Florida [Member] | Flanigan’s Seafood Bar and Grill [Member]
Investment in Limited Partnerships [Line Items]
Percentage of remaining limited partnership interest	25.50%
Percentage of initial cash invested	25%

INVESTMENT IN LIMITED PARTNER_4

INVESTMENT IN LIMITED PARTNERSHIPS (Details) - Schedule of Financial Information Pertaining to Our Limited Partnership Investment - Fort Lauderdale, Florida [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Financial Position:
Current Assets	$ 438	$ 355
Non-Current Assets	705	733
Total Assets	1,143	1,088
Current Liabilities	229	259
Non-Current Liabilities
Total Liabilities	229	259
Equity	914	829
Total Liabilities and Equity	1,143	1,088
Operating Results:
Revenues	5,051	4,848
Gross Profit	3,311	3,208
Net (Loss) Income	$ 166	$ (40)

PURCHASE OF REAL PROPERTY; LE_2

PURCHASE OF REAL PROPERTY; LEASEHOLD / SUB-LEASEHOLD INTERESTS (Details) $ in Thousands	12 Months Ended
	Sep. 28, 2024 USD ($) m²
Purchase of Real Property; 4 Cop Liquor License [Line Items]
Warehouse operating amount | $	$ 3,200,000
Third party lease amount | $	$ 8,500,000
Interest ground lease, percentage	4%
Purchased | $	$ 31,000
Lease percentage	56%
Rent percentage	44%
Second stand-alone building [Member]
Purchase of Real Property; 4 Cop Liquor License [Line Items]
Area of square feet | m²	1,500
Third stand-alone building [Member]
Purchase of Real Property; 4 Cop Liquor License [Line Items]
Area of square feet | m²	2,500
El Portal Florida [Member]
Purchase of Real Property; 4 Cop Liquor License [Line Items]
Area of square feet | m²	6,000

INSURANCE PREMIUMS (Details)

INSURANCE PREMIUMS (Details) $ in Thousands	12 Months Ended
	Sep. 28, 2024 USD ($)
Insurance Premiums [Line Items]
Premiums policies	$ 3,920
Financed Insurance Premiums [Member]
Insurance Premiums [Line Items]
Insurance policies premiums	$ 850,000

DEFERRED REVENUE (Details) - Sc

DEFERRED REVENUE (Details) - Schedule of Deferred Revenue on the Consolidated Balance Sheets - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Schedule of Deferred Revenue on the Consolidated Balance Sheets [Line Items]
Balance at beginning	$ 2,635	$ 2,629
Balance at ending	2,897	2,635
Revenue deferred	6,080	5,734
Revenue recognized	(5,818)	(5,728)
Gift Cards [Member]
Schedule of Deferred Revenue on the Consolidated Balance Sheets [Line Items]
Balance at beginning	1,215	1,103
Balance at ending	1,388	1,215
Revenue deferred	3,560	3,560
Revenue recognized	(3,387)	(3,448)
Holiday Promo [Member]
Schedule of Deferred Revenue on the Consolidated Balance Sheets [Line Items]
Balance at beginning
Balance at ending
Revenue deferred	1,663	1,382
Revenue recognized	(1,663)	(1,382)
Lunch Club [Member]
Schedule of Deferred Revenue on the Consolidated Balance Sheets [Line Items]
Balance at beginning	79	73
Balance at ending	102	79
Revenue deferred	24	117
Revenue recognized	(1)	(111)
Big Daddy Good Customer [Member]
Schedule of Deferred Revenue on the Consolidated Balance Sheets [Line Items]
Balance at beginning	1,341	1,453
Balance at ending	1,405	1,341
Revenue deferred	831	675
Revenue recognized	(767)	(787)
Other [Member]
Schedule of Deferred Revenue on the Consolidated Balance Sheets [Line Items]
Balance at beginning
Balance at ending	2
Revenue deferred	2
Revenue recognized

LIQUOR LICENSES (Details)

LIQUOR LICENSES (Details) - USD ($)	Sep. 28, 2024	Sep. 30, 2023
Liquor Licenses [Line Items]
Total carrying amount	$ 1,268,000	$ 1,268,000

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Sep. 28, 2024 USD ($)
Income Tax [Line Items]
Credit carryforward (in Dollars)	$ 914,000
Minimum [Member]
Income Tax [Line Items]
Term of credit carryovers	1 year
Maximum [Member]
Income Tax [Line Items]
Term of credit carryovers	20 years

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Provision for Income Taxes - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Current:
Federal	$ 246	$ 298
State	305	289
Current income tax	551	587
Deferred:
Federal	(282)	(84)
State	17	146
Deferred income tax	(265)	62
Provision for Income Taxes	$ 286	$ 649

INCOME TAXES (Details) - Sche_2

INCOME TAXES (Details) - Schedule of Reconciliation of Income Tax - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Schedule of Reconciliation of Income Tax [Abstract]
Tax provision at the statutory rate	$ 1,173	$ 1,273
Non-controlling interests	(408)	(297)
State income taxes, net of federal income tax	264	343
FICA tip credit	(1,029)	(799)
True up adjustment	77	89
Other permanent items, net	209	40
Provision for Income Taxes	$ 286	$ 649

INCOME TAXES (Details) - Sche_3

INCOME TAXES (Details) - Schedule of Deferred Tax Assets Liabilities - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Deferred tax assets:
Reversal of aged payables	$ 18	$ 18
Capitalized inventory costs	26	28
Accrued bonuses	52	66
Accruals for potential uninsured claims	27	13
Gift cards	247	223
Deferred revenue	205	179
Tip credit	914	570
Operating lease liabilities	3,319	3,525
Limited partnership investments	446	475
Interest rate swaps	14	(134)
Accrued limited retirement	76	73
Subtotal	5,344	5,036
Less: Valuation allowance
Total net deferred tax assets	5,344	5,036
Deferred tax liabilities:
Limited partnership management fees	(680)	(873)
Book/tax differences in property and equipment and intangible assets	(1,901)	(1,573)
Operating lease right of use assets	(3,152)	(3,391)
Total deferred tax liabilities	(5,733)	(5,837)
Net deferred tax liability	$ (389)	$ (801)

DEBT (Details)

DEBT (Details)	12 Months Ended
	Sep. 28, 2024 USD ($)
Debt [Line Items]
Institutional loans (in Dollars)	$ 20,494,000
Total loans (in Dollars)	22,187,000
Institutional Loans [Member]
Debt [Line Items]
Total loans (in Dollars)	$ 21,912,000
Maximum [Member]
Debt [Line Items]
Calculated ratio	1.62
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

DEBT (Details) - Schedule of Lo

DEBT (Details) - Schedule of Long-Term Debt - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Schedule of Long-Term Debt [Line Items]
Long-term Debt	$ 21,912	$ 23,128
Less current portion	(1,400)	(1,295)
Long-Term Debt, Net of Current Portion	20,512	21,833
Less unamortized loan costs	(275)	(310)
Mortgage Payable to Institutional Lender [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	6,016	6,295
Mortgage Payable to Institutional Lender One [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	3,579	3,815
Mortgage Payable to Institutional Lender Two [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	1,790	1,913
Mortgage Payable to Institutional Lender Four [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	8,124	8,505
Mortgage Payable to Institutional Lender Five [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	487	535
Mortgage Payable to a Related Party [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	1,000	1,049
Mortgage Payable to Institutional Lender Six [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	498	547
Mortgage Payable to Unrelated Third Party [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	600	641
Mortgage Payable to Related Third Party [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	76	109
Other [Member]
Schedule of Long-Term Debt [Line Items]
Long-term Debt	$ 17	$ 29

DEBT (Details) - Schedule of _2

DEBT (Details) - Schedule of Long-Term Debt (Parentheticals) $ in Thousands	12 Months Ended
	Sep. 28, 2024 USD ($)
Mortgage Payable to Institutional Lender [Member]
Schedule of Long-Term Debt [Line Items]
Fixed portion of debt, interest rate	3.86%
Term of debt	20 years
Monthly payment	$ 43,400
Balloon payment	5,373,000
Net book value of collateral	$ 5,501,000
Payment frequency	monthly
Maturity date	Nov. 27, 2026
Mortgage Payable to Institutional Lender One [Member]
Schedule of Long-Term Debt [Line Items]
Fixed portion of debt, interest rate	3.63%
Term of debt	15 years
Monthly payment	$ 31,100
Net book value of collateral	$ 10,910,000
Payment frequency	monthly
Maturity date	Jul. 01, 2036
Mortgage Payable to Institutional Lender Two [Member]
Schedule of Long-Term Debt [Line Items]
Fixed portion of debt, interest rate	3.65%
Term of debt	15 years
Monthly payment	$ 16,000
Net book value of collateral	$ 7,787,000
Payment frequency	monthly
Maturity date	Mar. 02, 2036
Mortgage Payable to Institutional Lender Four [Member]
Schedule of Long-Term Debt [Line Items]
Fixed portion of debt, interest rate	4.90%
Term of debt	15 years
Monthly payment	$ 36,700
Net book value of collateral	$ 3,438,000
Payment frequency	monthly
Maturity date	Sep. 28, 2037
Variable interest rate spread	5.32%
Mortgage Payable to Institutional Lender Five [Member]
Schedule of Long-Term Debt [Line Items]
Fixed portion of debt, interest rate	4.65%
Term of debt	15 years
Monthly payment	$ 6,400
Net book value of collateral	$ 1,021,000
Payment frequency	monthly
Maturity date	Dec. 28, 2031
Mortgage Payable to a Related Party [Member]
Schedule of Long-Term Debt [Line Items]
Term of debt	15 years
Monthly payment	$ 9,300
Balloon payment	487,000
Net book value of collateral	$ 2,040,000
Payment frequency	monthly
Maturity date	Aug. 01, 2032
Interest rate	6%
Mortgage Payable to Institutional Lender Six [Member]
Schedule of Long-Term Debt [Line Items]
Term of debt	15 years
Monthly payment	$ 6,500
Net book value of collateral	$ 1,002,000
Payment frequency	monthly
Maturity date	Dec. 28, 2031
Interest rate	4.65%
Mortgage Payable to Unrelated Third Party [Member]
Schedule of Long-Term Debt [Line Items]
Term of debt	20 years
Monthly payment	$ 7,300
Net book value of collateral	$ 1,046,000
Payment frequency	monthly
Maturity date	Mar. 31, 2034
Interest rate	7.50%
Mortgage Payable to Related Third Party [Member]
Schedule of Long-Term Debt [Line Items]
Term of debt	8 years
Monthly payment	$ 3,000
Net book value of collateral	$ 549,000
Payment frequency	monthly
Maturity date	Nov. 01, 2026
Interest rate	4%

DEBT (Details) - Schedule of _3

DEBT (Details) - Schedule of Long-Term Debt Maturities $ in Thousands	Sep. 28, 2024 USD ($)
Schedule Of Long Term Debt Maturities Abstract
2024	$ 1,400
2025	1,413
2026	6,555
2027	1,180
2028	1,239
Thereafter	10,400
Total	22,187
Less unamortized loan costs	(275)
Long term debt after unamortized loan costs	$ 21,912

COMMITMENTS, CONTINGENCIES AN_3

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - USD ($)	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Commitments, Contingencies and Other Matters [Line Items]
Total contract price	$ 3,905,000
Term of agreement	5 years
Implementation services	$ 237,000
Ownership percentage of unrelated third party	49%
Fiscal agent, annual fee amount	$ 25,000
Royalties, gross restaurant sales	3%
Royalties, gross package liquor sales	1%
Royalty revenue	$ 1,195,000	$ 1,163,000
Management fee revenue	$ 200,000	400,000
Officers and directors [Member]
Commitments, Contingencies and Other Matters [Line Items]
Ownership percentage in franchisee	30%
Limited partnership, percentage	31.90%
Patrick J. Flanigan [Member]
Commitments, Contingencies and Other Matters [Line Items]
Limited partnership, percentage	25%
Minimum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Total contract price	$ 3,000
Purchase commitment, rib supplier	7,000,000
Maximum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Total contract price	4,030,000
Purchase commitment, rib supplier	$ 7,800,000
Deerfield Beach Florida [Member] | Service Agreements [Member]
Commitments, Contingencies and Other Matters [Line Items]
Payments to acquire management rights		500,000
Amortization period of management agreement	10 years
Officers and directors [Member] | Patrick J. Flanigan [Member]
Commitments, Contingencies and Other Matters [Line Items]
Limited partnership, percentage	25%
Chief Executive Officer [Member]
Commitments, Contingencies and Other Matters [Line Items]
Bonus payment expressed as percentage	14.75%
Amount of income at which bonuses begin to accrue	$ 650,000
Limited Partner [Member]
Commitments, Contingencies and Other Matters [Line Items]
Amount of income at which bonuses begin to accrue		$ 1,875,000
Bonus payment expressed as percentage		5%
Chief Financial Officer [Member]
Commitments, Contingencies and Other Matters [Line Items]
Bonus payment expressed as percentage		5%
James G. Flanigan [Member]
Commitments, Contingencies and Other Matters [Line Items]
Ownership percentage in franchisee	35.24%
Patrick J. Flanigan [Member]
Commitments, Contingencies and Other Matters [Line Items]
Ownership percentage in franchisee	100%
N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) [Member]
Commitments, Contingencies and Other Matters [Line Items]
Total contract price	$ 2,515,000
Contract price paid	125,000
N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) [Member] | Minimum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Total contract price	1,512,000
N. University Drive, Hollywood, Florida (Store #19 – “Flanigan’s”) [Member] | Maximum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Total contract price	4,027,000
Oracle, Unrelated Third Party Vendor [Member]
Commitments, Contingencies and Other Matters [Line Items]
Loans and Leases Receivable, Commitments, Fixed Rates	$ 40,000
Oracle, Unrelated Third Party Vendor [Member] | Minimum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Term of extend agreement	6 years
Oracle, Unrelated Third Party Vendor [Member] | Maximum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Term of extend agreement	7 years
South Florida from unrelated third parties [Member]
Commitments, Contingencies and Other Matters [Line Items]
Operating lease remaining lease term	15 years
South Florida from unrelated third parties [Member] | Minimum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Operating lease remaining lease term	26 years
South Florida from unrelated third parties [Member] | Maximum [Member]
Commitments, Contingencies and Other Matters [Line Items]
Operating lease remaining lease term	48 years
Management [Member]
Commitments, Contingencies and Other Matters [Line Items]
Bonus payment expressed as percentage	5.25%
James G. Flanigan family [Member]
Commitments, Contingencies and Other Matters [Line Items]
Ownership percentage	60%
Performance Bonus One [Member]
Commitments, Contingencies and Other Matters [Line Items]
Officers bonuses	$ 1,434,000
Officers Bonuses Two [Member]
Commitments, Contingencies and Other Matters [Line Items]
Performance bonuses		$ 1,604,000
Performance Bonus One Member [Member]
Commitments, Contingencies and Other Matters [Line Items]
Performance bonuses	$ 1,037,000
Performance Bonus Two Member [Member]
Commitments, Contingencies and Other Matters [Line Items]
Performance bonuses		$ 1,090,000

COMMITMENTS, CONTINGENCIES AN_4

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - Schedule of Components of Lease Expense - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Schedule of Components of Lease Expense [Abstract]
Operating Lease Expense, which is included in occupancy costs	$ 3,852	$ 3,822
Variable Lease Expense, which is included in occupancy costs	$ 918	$ 1,035

COMMITMENTS, CONTINGENCIES AN_5

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - Schedule of Classification on the Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
Assets
Operating lease assets	$ 26,828	$ 26,987
Liabilities
Operating lease current liabilities	2,467	2,385
Operating lease non-current liabilities	$ 25,847	$ 25,850
Weighted Average Remaining Lease Term:
Operating Leases	10 years 2 months 1 day	9 years 10 months 9 days
Weighted Average Discount:
Operating leases	5.02%	4.75%

COMMITMENTS, CONTINGENCIES AN_6

COMMITMENTS, CONTINGENCIES AND OTHER MATTERS (Details) - Schedule of Minimum Future Lease Payments $ in Thousands	Sep. 28, 2024 USD ($)
Schedule of Minimum Future Lease Payments [Abstract]
2025	$ 3,776
2026	3,860
2027	3,765
2028	3,780
2029	3,800
Thereafter	20,231
Total lease payments (undiscounted cash flows)	39,212
Less imputed interest	(10,898)
Total operating lease liabilities	$ 28,314

FAIR VALUE MEASUREMENTS OF FI_2

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details)		1 Months Ended	12 Months Ended
	Nov. 22, 2024 USD ($)	Sep. 30, 2022 USD ($)	Sep. 28, 2024	Sep. 28, 2022 USD ($)
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Number of variable rate debt instruments			1
Loan	$ 8.9	$ 8,900,000
Fixed interest rate	4.90%
Derivative, notional amount	$ 8,015,601
Interest rate term	(15)
Second Interest Rate Swap Agreement [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Loan		8,900,000
New Interest Rate Swap Agreement [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Loan	$ 8.9
Interest rate amount	8,015,601
BSBY Screen Rate [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Derivative, number of instruments held			1
Variable rate			1.50%
Loan Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Loan		$ 8,900,000
Term of swap		15 years
Fixed interest rate		4.90%
Derivative, notional amount				$ 8,900,000
Interest rate, description			BSBY Screen Rate – 1 Month, plus 1.50%
Loan Swap [Member] | Second Interest Rate Swap Agreement [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Loan		$ 8,900,000
Interest Rate Swap [Member]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS [Line Items]
Loan	$ 8.9

COMMON STOCK (Details)

COMMON STOCK (Details) - USD ($)		12 Months Ended
	Dec. 31, 2022	Sep. 28, 2024
Common Stock [Abstract]
Purchase of common stock		65,414
Purchase price per share		$ 15
Stock repurchases, percentage	1%
Amount of stock repurchased	$ 1,000,000

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details) - Segments	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Business Segments [Line Items]
Reportable segments	2	2
Number of operating segments	2
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	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Schedule of Business Segments [Line Items]
TOTAL REVENUE	$ 185,302	$ 171,425
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	79,990	71,298
GROSS PROFIT	105,312	100,127
ADDITIONAL REVENUES:
TOTAL REVENUE	185,302	171,425
TOTAL ADDITIONAL REVENUES	3,019	2,971
ADDITIONAL EXPENSES:
Payroll and related costs	59,349	56,607
Operating expenses	24,892	23,658
Occupancy costs	8,086	7,566
Selling, general and administrative expenses	5,340	4,682
Depreciation and amortization	4,268	3,561
TOTAL ADDITIONAL EXPENSES	101,935	96,074
Income from Operations	6,396	7,024
OTHER INCOME (EXPENSE):
Interest expense	(1,019)	(1,067)
Interest and other income	207	108
Gain on sale of property and equipment	2
OTHER INCOME (EXPENSE)	(810)	(959)
Income (loss) before provision for income taxes:	5,586	6,065
Provision for income taxes	(286)	(649)
Net Income	5,300	5,416
Less: Net Income attributable to noncontrolling interests	(1,944)	(1,417)
Net Income Attributable to Flanigan's Enterprises, Inc.	3,356	3,999
Capital Expenditures:
Total capital expenditures	6,047	20,574
Identifiable Assets:
Total identifiable assets	142,082	145,769
Restaurant food sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	114,795	107,238
ADDITIONAL REVENUES:
TOTAL REVENUE	114,795	107,238
Intersegment revenues [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Restaurant bar sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	30,010	29,000
ADDITIONAL REVENUES:
TOTAL REVENUE	30,010	29,000
Package goods sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	40,497	35,187
ADDITIONAL REVENUES:
TOTAL REVENUE	40,497	35,187
Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	79,990	71,298
Intersegment cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:
Franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Franchise-related revenues	1,693	1,857
ADDITIONAL REVENUES:
Franchise-related revenues	1,693	1,857
Intersegment franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Intersegment franchise-related revenues
ADDITIONAL REVENUES:
Intersegment franchise-related revenues
Rental income [Member]
Schedule of Business Segments [Line Items]
Rental income	1,105	951
ADDITIONAL REVENUES:
Rental income	1,105	951
Intersegment rental income [Member]
Schedule of Business Segments [Line Items]
Intersegment rental income
ADDITIONAL REVENUES:
Intersegment rental income
Intersegment partnership income [Member]
Schedule of Business Segments [Line Items]
Intersegment partnership income
ADDITIONAL REVENUES:
Intersegment partnership income
Other operating income [Member]
Schedule of Business Segments [Line Items]
Other revenues	221	163
ADDITIONAL REVENUES:
Other revenues	221	163
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
Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Restaurant [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	148,946	140,157
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	54,003	49,407
GROSS PROFIT	94,943	90,750
ADDITIONAL REVENUES:
TOTAL REVENUE	148,946	140,157
TOTAL ADDITIONAL REVENUES	165	160
ADDITIONAL EXPENSES:
Payroll and related costs	49,024	46,561
Operating expenses	20,517	19,525
Occupancy costs	6,534	6,233
Selling, general and administrative expenses	1,232	1,116
Depreciation and amortization	3,216	2,646
TOTAL ADDITIONAL EXPENSES	83,619	79,054
Income from Operations	11,489	11,856
OTHER INCOME (EXPENSE):
Interest expense
Interest and other income	22	6
Gain on sale of property and equipment
OTHER INCOME (EXPENSE)	22	6
Income (loss) before provision for income taxes:	11,511	11,862
Provision for income taxes
Net Income	11,511	11,862
Less: Net Income attributable to noncontrolling interests	(1,944)	(1,417)
Net Income Attributable to Flanigan's Enterprises, Inc.	9,567	10,445
Restaurant [Member] | Restaurant food sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	114,795	107,238
ADDITIONAL REVENUES:
TOTAL REVENUE	114,795	107,238
Restaurant [Member] | Intersegment revenues [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	4,141	3,919
ADDITIONAL REVENUES:
TOTAL REVENUE	4,141	3,919
Restaurant [Member] | Restaurant bar sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	30,010	29,000
ADDITIONAL REVENUES:
TOTAL REVENUE	30,010	29,000
Restaurant [Member] | Package goods sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Restaurant [Member] | Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	49,862	45,488
Restaurant [Member] | Intersegment cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	4,141	3,919
Restaurant [Member] | Franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Franchise-related revenues
ADDITIONAL REVENUES:
Franchise-related revenues
Restaurant [Member] | Intersegment franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Intersegment franchise-related revenues
ADDITIONAL REVENUES:
Intersegment franchise-related revenues
Restaurant [Member] | Rental income [Member]
Schedule of Business Segments [Line Items]
Rental income
ADDITIONAL REVENUES:
Rental income
Restaurant [Member] | Intersegment rental income [Member]
Schedule of Business Segments [Line Items]
Intersegment rental income
ADDITIONAL REVENUES:
Intersegment rental income
Restaurant [Member] | Intersegment partnership income [Member]
Schedule of Business Segments [Line Items]
Intersegment partnership income
ADDITIONAL REVENUES:
Intersegment partnership income
Restaurant [Member] | Other operating income [Member]
Schedule of Business Segments [Line Items]
Other revenues	165	160
ADDITIONAL REVENUES:
Other revenues	165	160
Restaurant [Member] | Intersegment payroll costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Restaurant [Member] | Intersegment operating expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses	2,431	2,312
Restaurant [Member] | Intersegment occupancy costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs	665	661
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] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Package [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	40,497	35,187
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	30,128	25,810
GROSS PROFIT	10,369	9,377
ADDITIONAL REVENUES:
TOTAL REVENUE	40,497	35,187
TOTAL ADDITIONAL REVENUES
ADDITIONAL EXPENSES:
Payroll and related costs	3,153	2,944
Operating expenses	2,704	2,663
Occupancy costs	980	853
Selling, general and administrative expenses	170	177
Depreciation and amortization	499	468
TOTAL ADDITIONAL EXPENSES	7,666	7,244
Income from Operations	2,703	2,133
OTHER INCOME (EXPENSE):
Interest expense
Interest and other income	82	58
Gain on sale of property and equipment
OTHER INCOME (EXPENSE)	102	78
Income (loss) before provision for income taxes:	2,805	2,211
Provision for income taxes
Net Income	2,805	2,211
Less: Net Income attributable to noncontrolling interests
Net Income Attributable to Flanigan's Enterprises, Inc.	2,805	2,211
Package [Member] | Restaurant food sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Package [Member] | Intersegment revenues [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Package [Member] | Restaurant bar sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Package [Member] | Package goods sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	40,497	35,187
ADDITIONAL REVENUES:
TOTAL REVENUE	40,497	35,187
Package [Member] | Cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	30,128	25,810
Package [Member] | Intersegment cost of merchandise sold [Member]
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:
Package [Member] | Franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Franchise-related revenues
ADDITIONAL REVENUES:
Franchise-related revenues
Package [Member] | Intersegment franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Intersegment franchise-related revenues
ADDITIONAL REVENUES:
Intersegment franchise-related revenues
Package [Member] | Rental income [Member]
Schedule of Business Segments [Line Items]
Rental income
ADDITIONAL REVENUES:
Rental income
Package [Member] | Intersegment rental income [Member]
Schedule of Business Segments [Line Items]
Intersegment rental income
ADDITIONAL REVENUES:
Intersegment rental income
Package [Member] | Intersegment partnership income [Member]
Schedule of Business Segments [Line Items]
Intersegment partnership income
ADDITIONAL REVENUES:
Intersegment partnership income
Package [Member] | Other operating income [Member]
Schedule of Business Segments [Line Items]
Other revenues
ADDITIONAL REVENUES:
Other revenues
Package [Member] | Intersegment payroll costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs	(24)
Package [Member] | Intersegment operating expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses
Package [Member] | Intersegment occupancy costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs	184	164
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	20	20
Package [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs		(25)
Corporate [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:
GROSS PROFIT
ADDITIONAL REVENUES:
TOTAL REVENUE
TOTAL ADDITIONAL REVENUES	10,704	11,548
ADDITIONAL EXPENSES:
Payroll and related costs	7,172	7,102
Operating expenses	1,671	1,470
Occupancy costs	572	480
Selling, general and administrative expenses	3,938	3,389
Depreciation and amortization	553	447
TOTAL ADDITIONAL EXPENSES	17,365	17,221
Income from Operations	(6,661)	(5,673)
OTHER INCOME (EXPENSE):
Interest expense	(1,019)	(1,067)
Interest and other income	103	44
Gain on sale of property and equipment	2
OTHER INCOME (EXPENSE)	(914)	(1,023)
Income (loss) before provision for income taxes:	(7,575)	(6,696)
Provision for income taxes	(286)	(649)
Net Income	(7,861)	(7,345)
Less: Net Income attributable to noncontrolling interests
Net Income Attributable to Flanigan's Enterprises, Inc.	(7,861)	(7,345)
Corporate [Member] | Restaurant food sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Corporate [Member] | Intersegment revenues [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Corporate [Member] | Restaurant bar sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Corporate [Member] | Package goods sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL 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]
Schedule of Business Segments [Line Items]
Franchise-related revenues	1,693	1,857
ADDITIONAL REVENUES:
Franchise-related revenues	1,693	1,857
Corporate [Member] | Intersegment franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Intersegment franchise-related revenues	5,845	6,600
ADDITIONAL REVENUES:
Intersegment franchise-related revenues	5,845	6,600
Corporate [Member] | Rental income [Member]
Schedule of Business Segments [Line Items]
Rental income	1,105	951
ADDITIONAL REVENUES:
Rental income	1,105	951
Corporate [Member] | Intersegment rental income [Member]
Schedule of Business Segments [Line Items]
Intersegment rental income	849	825
ADDITIONAL REVENUES:
Intersegment rental income	849	825
Corporate [Member] | Intersegment partnership income [Member]
Schedule of Business Segments [Line Items]
Intersegment partnership income	1,156	1,312
ADDITIONAL REVENUES:
Intersegment partnership income	1,156	1,312
Corporate [Member] | Other operating income [Member]
Schedule of Business Segments [Line Items]
Other revenues	56	3
ADDITIONAL REVENUES:
Other revenues	56	3
Corporate [Member] | Intersegment payroll costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Corporate [Member] | Intersegment operating expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses	3,173	4,060
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	286	273
Corporate [Member] | Intersegment interest expense [Member]
OTHER INCOME (EXPENSE):
Interest expense	(8)	(8)
Corporate [Member] | Intersegment interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income	8	8
Corporate [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs
Eliminations [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	(4,141)	(3,919)
COST OF MERCHANDISE SOLD:
TOTAL COST OF MERCHANDISE SOLD:	(4,141)	(3,919)
GROSS PROFIT
ADDITIONAL REVENUES:
TOTAL REVENUE	(4,141)	(3,919)
TOTAL ADDITIONAL REVENUES	(7,850)	(8,737)
ADDITIONAL EXPENSES:
Payroll and related costs
Operating expenses
Occupancy costs
Selling, general and administrative expenses
Depreciation and amortization
TOTAL ADDITIONAL EXPENSES	(6,715)	(7,445)
Income from Operations	(1,135)	(1,292)
OTHER INCOME (EXPENSE):
Interest expense
Interest and other income
Gain on sale of property and equipment
OTHER INCOME (EXPENSE)	(20)	(20)
Income (loss) before provision for income taxes:	(1,155)	(1,312)
Provision for income taxes
Net Income	(1,155)	(1,312)
Less: Net Income attributable to noncontrolling interests
Net Income Attributable to Flanigan's Enterprises, Inc.	(1,155)	(1,312)
Eliminations [Member] | Restaurant food sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Eliminations [Member] | Intersegment revenues [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE	(4,141)	(3,919)
ADDITIONAL REVENUES:
TOTAL REVENUE	(4,141)	(3,919)
Eliminations [Member] | Restaurant bar sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL REVENUES:
TOTAL REVENUE
Eliminations [Member] | Package goods sales [Member]
Schedule of Business Segments [Line Items]
TOTAL REVENUE
ADDITIONAL 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:	(4,141)	(3,919)
Eliminations [Member] | Franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Franchise-related revenues
ADDITIONAL REVENUES:
Franchise-related revenues
Eliminations [Member] | Intersegment franchise-related revenues [Member]
Schedule of Business Segments [Line Items]
Intersegment franchise-related revenues	(5,845)	(6,600)
ADDITIONAL REVENUES:
Intersegment franchise-related revenues	(5,845)	(6,600)
Eliminations [Member] | Rental income [Member]
Schedule of Business Segments [Line Items]
Rental income
ADDITIONAL REVENUES:
Rental income
Eliminations [Member] | Intersegment rental income [Member]
Schedule of Business Segments [Line Items]
Intersegment rental income	(849)	(825)
ADDITIONAL REVENUES:
Intersegment rental income	(849)	(825)
Eliminations [Member] | Intersegment partnership income [Member]
Schedule of Business Segments [Line Items]
Intersegment partnership income	(1,156)	(1,312)
ADDITIONAL REVENUES:
Intersegment partnership income	(1,156)	(1,312)
Eliminations [Member] | Other operating income [Member]
Schedule of Business Segments [Line Items]
Other revenues
ADDITIONAL REVENUES:
Other revenues
Eliminations [Member] | Intersegment payroll costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs	24
Eliminations [Member] | Intersegment operating expenses [Member]
ADDITIONAL EXPENSES:
Intersegment operating expenses	(5,604)	(6,372)
Eliminations [Member] | Intersegment occupancy costs [Member]
ADDITIONAL EXPENSES:
Intersegment occupancy costs	(849)	(825)
Eliminations [Member] | Intersegment Selling, general and administrative expenses [Member]
ADDITIONAL EXPENSES:
Intersegment selling, general and administrative expenses	(286)	(273)
Eliminations [Member] | Intersegment interest expense [Member]
OTHER INCOME (EXPENSE):
Interest expense	8	8
Eliminations [Member] | Intersegment interest and other income [Member]
OTHER INCOME (EXPENSE):
Interest and other income	(28)	(28)
Eliminations [Member] | Payroll and related costs [Member]
ADDITIONAL EXPENSES:
Intersegment payroll costs		25
Restaurants [Member]
Capital Expenditures:
Total capital expenditures	4,986	7,440
Identifiable Assets:
Total identifiable assets	77,613	76,575
Package stores [Member]
Capital Expenditures:
Total capital expenditures	197	3,855
Identifiable Assets:
Total identifiable assets	23,084	23,714
Corporate [Member]
Capital Expenditures:
Total capital expenditures	864	9,279
Identifiable Assets:
Total identifiable assets	$ 41,385	$ 45,480

QUARTERLY INFORMATION (UNAUDI_3

QUARTERLY INFORMATION (UNAUDITED) (Details) - Schedule of Quarterly Information - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 28, 2024	Jun. 29, 2024	Mar. 30, 2024	Dec. 30, 2023	Sep. 30, 2023	Jul. 01, 2023	Apr. 01, 2023	Dec. 31, 2022	Sep. 28, 2024	Sep. 30, 2023
Quarterly Information [Abstract]
Revenues	$ 46,010	$ 49,102	$ 48,069	$ 45,140	$ 43,360	$ 45,372	$ 43,803	$ 41,861	$ 188,321	$ 174,396
Income from operations	632	2,287	2,685	792	416	2,700	2,711	1,197	6,396	7,024
Net income (loss) attributable to stockholders	$ 184	$ 1,121	$ 1,942	$ 109	$ (127)	$ 1,605	$ 1,897	$ 624	$ 3,356	$ 3,999
Net income (loss) per share – basic (in Dollars per share)	$ 0.1	$ 0.6	$ 1.04	$ 0.06	$ (0.07)	$ 0.86	$ 1.02	$ 0.34	$ 1.81	$ 2.15
Net income (loss) per share - diluted (in Dollars per share)	$ 0.1	$ 0.6	$ 1.04	$ 0.06	$ (0.07)	$ 0.86	$ 1.02	$ 0.34	$ 1.81	$ 2.15
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
Weighted average common stock outstanding – diluted (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

401(k) PLAN (Details)

401(k) PLAN (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Board of Directors Chairman [Member]
401(k) Plan [Line Items]
Total contribution	$ 74,000	$ 70,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Forecast [Member]	3 Months Ended
	Dec. 30, 2024 USD ($)
Subsequent Events [Line Items]
Premiums policies	$ 4,014,000
Insurance policies premiums	867,000
Unaffiliated Third Party [Member] | Financed Insurance Premiums [Member]
Subsequent Events [Line Items]
Amount of premium payable	4,014,000
General Liability Insurance Excluding Limited Partnership Premium [Member]
Subsequent Events [Line Items]
Self-insured retention	50,000
Amount of premium payable	479,000
General Liability Insurance for Limited Partnership Premium [Member]
Subsequent Events [Line Items]
Self-insured retention	10,000
Amount of premium payable	1,099,000
Automobile Insurance Premium [Member]
Subsequent Events [Line Items]
Amount of premium payable	234,000
Property Insurance Premium [Member]
Subsequent Events [Line Items]
Amount of premium payable	1,317,000
Excess Liability Insurance Premium [Member]
Subsequent Events [Line Items]
Amount of premium payable	866,000
Terrorism Insurance Premium [Member]
Subsequent Events [Line Items]
Amount of premium payable	$ 19,000