v3.26.3
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Jun. 28, 2026
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Financial Assets and Liabilities Measured at Fair Value
The following table summarizes the Company’s financial assets and financial liabilities measured at fair value (in thousands):
 
                                 
                                         
   June 28,  June 29,
 
2026  
2025  
Fair Value Measurements
  Level 1     Level 2     Level 3     Total     Level 1     Level 2     Level 3     Total  
U.S. Treasury bills
 $12,487   $ -    $ -    $12,487   $7,024   $ -    $ -    $7,024 
Total
 $12,487   $ -    $ -    $12,487   $7,024   $ -    $ -    $7,024 
Allowance for Credit Losses
Changes in the allowance for credit losses consisted of the following (in thousands):
 
               
     June 28,      June 29,  
     2026      2025  
Balance at beginning of year
 $ 31    $ 57  
Provision (recovery) for credit losses
   7      (21 ) 
Amounts written off
   (8 )     (5 ) 
Ending balance
 $ 30    $ 31  
Notes Receivable
The expected principal collections on notes receivable for the next three years are as follows as of June 28, 2026 (in thousands):
 
     
     Notes Receivable
2027
 $ 37 
2028
   31 
2029
   10 
Total
 $ 78 
Total Revenues
Total revenues consist of the following (in thousands):
 
                
 
Fiscal Year Ended
    June 28,
2026 		  June 29,
2025 		  June 30,
2024
 
Franchise royalties
 $4,679   $4,620   $4,844 
Supplier and distributor incentive revenues
  5,728    4,940    4,833 
Franchise license fees
  106    153    281 
Area development exclusivity fees and foreign master license fees
  12    13    15 
Advertising fund contributions
  2,161    2,031    1,814 
Supplier convention funds
  209    217    217 
Rental income
   -     53    131 
Other franchise revenue
  15    12    15 
Total revenues
 $12,910   $12,039   $12,150 
Changes Deferred Franchise and Development Fees
The following table reflects the changes in deferred franchise and development fees for the fiscal years ended on June 28, 2026 and June 29, 2025 (in thousands):
 
         
    June 28,
2026 		  June 29,
2025
 
Beginning balance
 $460   $549 
Additions
  131    77 
Amount recognized to franchise revenues
  (118)    (166) 
Ending balance
 $473   $460 
Franchise and Development Fees
The following table illustrates franchise and development fees expected to be recognized in the future related to performance obligations that were unsatisfied or partially satisfied as of June 28, 2026 (in thousands):
 
     
    Franchise and
Development Fees
Revenue Recognition
 
Fiscal Year
2027
 $49 
2028
  43 
2029
  41 
2030
  32 
Thereafter
  308 
   $473