UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Dec. 27, 2025	Dec. 28, 2024
Cash Flows from Operating Activities:
Net income	$ 1,499	$ 632
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation and amortization	1,196	1,146
Amortization of leasehold interests	7	7
Amortization of operating lease right-of-use assets	687	652
Gain on interest rate swap	(6)
Loss on abandonment of property and equipment	4	4
Amortization of deferred loan costs	9	9
Income from unconsolidated limited partnership	(12)	(5)
(Increase) decrease in:
Other receivables	(529)	(156)
Prepaid income taxes	128	35
Inventories	(153)	(475)
Prepaid expenses	985	1,030
Other current assets	(10)
Other assets	15	34
Increase (decrease) in:
Accounts payable and accrued expenses	402	2,808
Other current liabilities	(119)
Operating lease liabilities	(654)	(579)
Due to franchisees	(696)	(22)
Deferred revenue	2,192	2,581
Net cash and cash equivalents provided by operating activities	4,945	7,701
Cash Flows from Investing Activities:
Purchase of property and equipment	(472)	(736)
Purchase of construction in progress	(91)
Deposits on property and equipment	(353)	(13)
Proceeds from sale of property and equipment	25	12
Proceeds from insurance recovery		30
Distributions from unconsolidated limited partnership	4	4
Net cash and cash equivalents used in investing activities	(887)	(703)
Cash Flows from Financing Activities:
Payments on long-term debt	(349)	(334)
Payment of debt issuance costs	(18)
Purchase of noncontrolling limited partnership interests		(4)
Distributions to limited partnerships’ noncontrolling interests	(818)	(740)
Net cash and cash equivalents used in financing activities	(1,185)	(1,078)
Net Increase in Cash and Cash Equivalents	2,873	5,920
Cash and Cash Equivalents - Beginning of Period	20,094	21,402
Cash and Cash Equivalents - End of Period	22,967	27,322
Cash paid during the year for:
Interest	192	205
Income taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Increase in fair value of interest rate swap		443
Purchase deposits capitalized to property and equipment	$ 32	$ 9

FLANIGANS ENTERPRISES INC 10-Q