Technical Communications (TCCO) 10-K22 Dec 212021 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Sep. 25, 2021	Dec. 10, 2021	Mar. 30, 2021
Document Information [Line Items]
Entity Central Index Key	0000096699
Entity Registrant Name	TECHNICAL COMMUNICATIONS CORP
Amendment Flag	false
Current Fiscal Year End Date	--09-25
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 25, 2021
Document Transition Report	false
Entity File Number	001-34816
Entity Incorporation, State or Country Code	MA
Entity Tax Identification Number	04-2295040
Entity Address, Address Line One	100 Domino Drive
Entity Address, City or Town	Concord
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01742-2892
City Area Code	978
Local Phone Number	287-5100
Title of 12(g) Security	Common Stock, par value $0.10 per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 3,375,018
Entity Common Stock, Shares Outstanding		1,854,403

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 25, 2021	Sep. 26, 2020
Current assets:
Cash and cash equivalents	$ 298,022	$ 1,513,852
Accounts receivable - trade	280,807	134,412
Inventories, net	1,157,382	902,051
Other current assets	169,479	153,483
Total current assets	1,905,690	2,703,798
Equipment and leasehold improvements	4,543,183	4,595,152
Less accumulated depreciation and amortization	(4,538,782)	(4,576,423)
Equipment and leasehold improvements, net	4,401	18,729
Operating lease right-of-use asset	406,519	558,767
Total assets	2,316,610	3,281,294
Current liabilities:
Current maturities of notes payable – long-term (Note 9)	494	0
Notes payable – short-term (Note 9)	1,000,000	0
Current operating lease liabilities	158,070	152,248
Accounts payable	105,676	66,154
Customer deposits	45,124	161,953
Deferred income	0	474,400
Accrued liabilities:
Compensation and related expenses	219,271	250,750
Commissions	16,248	229,314
Other current liabilities	29,330	25,531
Total current liabilities	1,574,213	1,360,350
Long-term operating lease liabilities	248,449	406,519
Notes payable – long-term, net of current maturities (Note 9)	149,506	150,000
Commitments and contingencies
Stockholders' equity
Common stock - par value $0.10 per share; 7,000,000 shares authorized, 1,854,403 issued and outstanding at September 25, 2021 and 1,850,403 issued and outstanding at September 26, 2020	185,440	185,041
Additional paid-in capital	4,312,969	4,244,965
Accumulated deficit	(4,153,967)	(3,065,581)
Total stockholders' equity	344,442	1,364,425
Total liabilities and stockholders’ equity	$ 2,316,610	$ 3,281,294

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 25, 2021	Sep. 26, 2020
Common stock, par value (in dollars per share)	$ 0.10	$ 0.10
Common stock, authorized (in shares)	7,000,000	7,000,000
Common stock, issued (in shares)	1,854,403	1,850,403
Common stock, outstanding (in shares)	1,854,403	1,850,403

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Sep. 25, 2021	Sep. 26, 2020
Net revenue	$ 1,866,379	$ 4,108,240
Cost of revenue	1,309,712	1,723,637
Gross profit	556,667	2,384,603
Operating expenses:
Selling, general and administrative	1,842,094	2,226,265
Product development	732,020	1,068,641
Total operating expenses	2,574,114	3,294,906
Operating loss	(2,017,447)	(910,303)
Other income (expense)
Grant income (Note 9)	948,805	0
Interest expense	(19,747)	(802)
Investment income	3	455
Total other income (expense)	929,061	(347)
Net loss	$ (1,088,386)	$ (910,650)
Net loss per common share
Basic (in dollars per share)	$ (0.59)	$ (0.49)
Diluted (in dollars per share)	$ (0.59)	$ (0.49)
Weighted average shares
Basic (in shares)	1,851,194	1,850,403
Diluted (in shares)	1,851,194	1,850,403

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 25, 2021	Sep. 26, 2020	Sep. 28, 2019
Operating activities:
Net (loss) income	$ (1,088,386)	$ (910,650)	$ 631,426
Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities:
Depreciation and amortization	14,328	22,148
Stock-based compensation	52,404	55,526
PPP loan forgiveness reported as grant income	(948,805)	0
Changes in current assets and current liabilities:
Accounts receivable	(146,395)	(8,489)
Inventories	(255,331)	140,161
Other current assets	(15,996)	(35,233)
Customer deposits	(116,829)	159,907
Accounts payable and accrued liabilities	(201,224)	(123,917)
Cash used in operating activities	(2,706,234)	(700,547)
Investing activities:
Additions to equipment and leasehold improvements	0	(3,396)
Cash used in investing activities	0	(3,396)
Financing activities:
Proceeds from issuance of common stock	15,999	0
Proceeds from PPP loans	474,405	474,400
Proceeds from long-term debt	1,000,000	150,000
Cash provided by financing activities	1,490,404	624,400
Net decrease in cash, cash equivalents and restricted cash	(1,215,830)	(79,543)
Cash and cash equivalents at beginning of year	1,513,852	1,593,395
Cash and cash equivalents at end of year	298,022	1,513,852	$ 1,593,395
Supplemental disclosures:
Income taxes paid	$ 912	$ 912

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance (in shares) at Sep. 28, 2019	1,850,403
Issuance of common stock (in shares)	0
Ending balance (in shares) at Sep. 26, 2020	1,850,403
Beginning balance at Sep. 28, 2019	$ 185,041	$ 4,189,439	$ (2,154,831)
Issuance of common stock	0	0
Stock-based compensation		55,526
Net (loss) income			(910,650)	$ (910,650)
Ending balance at Sep. 26, 2020	$ 185,041	4,244,965	(3,065,581)	1,364,425
Issuance of common stock (in shares)	4,000
Ending balance (in shares) at Sep. 25, 2021	1,854,403
Issuance of common stock	$ 399	15,600
Stock-based compensation		52,404
Net (loss) income			(1,088,386)	(1,088,386)
Ending balance at Sep. 25, 2021	$ 185,440	$ 4,312,969	$ (4,153,967)	$ 344,442

Note 1 - Company Operations

Note 1 - Company Operations	12 Months Ended
Note 1 - Company Operations	Sep. 25, 2021
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	( 1 Company Operations Technical Communications Corporation (“TCC”) was incorporated in Massachusetts in 1961; 1982. one 115 Liquidity and Ability to Continue as a Going Concern For the year ended September 25, 2021, September 26, 2020, September 28, 2019, seven 2012 2018 September 25, 2021. not During the third 2021, May 6, 2021 no September 25, 2021 Also during the second March 15, 2021, December 2020 second We anticipate that our principal sources of liquidity, including the recent line of credit, will be sufficient to fund our activities through March 2022. In order to have sufficient capital resources to fund operations, the Company has been working diligently to secure several large orders with new and existing customers. The receipt of these orders has been significantly delayed and will continue to be difficult to predict due to the impact of the COVID- 19 Since the start of the pandemic, the Company has been able to secure capital in the form of debt financing to assist with funding its operations. On February 1, 2021, not five 1% 24 April 2020 January 11, 2021. During fiscal year 2020, two The Company is working diligently to secure additional capital through equity or debt arrangements in addition to the recent funding received from the SBA and Mr. Guild. The Company is actively working with equity investors as well as debt investors, such as the SBA and Mr. Guild to secure additional funding, although we cannot provide assurances we will be able to secure such new funding, especially in light of the tightening of the credit markets and continuing volatility of the capital markets as a result of the coronavirus. Moreover, the Company’s common stock was delisted from the NASDAQ Capital Market effective January 25, 2021. may Should the Company be unsuccessful in these efforts, it would be forced to implement headcount reductions, additional employee furloughs and/or reduced hours for certain employees, or cease operations completely.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
Note 2 - Summary of Significant Accounting Policies	Sep. 25, 2021
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	( 2 Summary of Significant Accounting Policies The Company follows accounting standards set by the Financial Accounting Standards Board, commonly referred to as the FASB. The FASB sets generally accepted accounting principles (“GAAP”) that the Company follows to ensure it consistently reports its financial condition, results of operations, and cash flows. References to GAAP issued by the FASB in these footnotes are to the FASB Accounting Standards Codification TM Principles of Consolidation The accompanying consolidated financial statements include the accounts of TCC and its wholly-owned subsidiary, TCC Investment Corp., a Massachusetts corporation. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant judgments and estimates include those related to revenue recognition, receivable reserves, inventory reserves, impairment of long-lived assets, income taxes, fair value and stock-based compensation. Actual results could differ from those estimates. Cash, Cash Equivalents and Marketable Securities The Company considers all highly liquid instruments with an original maturity of three in bank deposit accounts and money market mutual funds that, at times, may not not 320, Investments Debt and Equity Securities. Accounts Receivable Accounts receivable are reduced by an allowance for amounts that management believes may September 25, 2021 September 26, 2020. Inventories The Company values its inventory at the lower of actual cost (based on the first first may Equipment and Leasehold Improvements Equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the lesser of the estimated useful life of the asset or the applicable lease term. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation and amortization are removed from the accounts, and any resulting gain or loss is recognized in operations for the period. The costs of maintenance and repairs are charged to operations as incurred; significant renewals and betterments are capitalized. Long-lived Assets The Company’s only long-lived assets are equipment and leasehold improvements. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not 2021 2020. Revenue Recognition The Company’s engineering services revenue is derived from performing funded research and development and technology development for commercial companies and government agencies primarily under fixed-price contracts. On fixed-price contracts that are expected to exceed one The Company recognizes equipment sales revenue when there is persuasive evidence of an arrangement, the fee is fixed or determinable, delivery of the product and passage of title to the customer has occurred and the Company has determined that collection of the fee is probable. Title to the product generally passes upon shipment of the product, as the products are shipped freight on board shipping point, except for certain foreign shipments for which title passes upon entry of the product into the first All payments to the Company for work performed on contracts with agencies of the U.S. government are subject to audit and adjustment by the Defense Contract Audit Agency, the U.S. Government Accountability Office and other agencies. Adjustments are recognized in the period made. There have been no not Costs incurred in connection with funded research and development are included in cost of revenue. Product development costs are charged to billable engineering services, bid and proposal efforts or business development activities, as appropriate. Product development costs charged to billable projects are recorded as cost of revenue; engineering costs charged to bid and proposal efforts are recorded as selling expenses; and product development costs charged to business development activities are recorded as marketing expenses. Product development costs consist primarily of costs associated with personnel, outside contractor and engineering services, supplies and materials. Cost of product revenue includes material, labor and overhead. Income Taxes The Company accounts for income taxes using the asset/liability method. Under the asset/liability method, deferred income taxes are recognized at current income tax rates to reflect the tax effect of temporary differences between the consolidated financial reporting basis and tax basis of assets and liabilities. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. The Company follows the appropriate guidance relative to uncertain tax positions. This standard provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Uncertain tax positions must meet a recognition threshold of more-likely-than- not September 25, 2021 September 26, 2020. Warranty Costs The Company provides for estimated warranty costs at the time product revenue is recognized based upon historical experience. Fair Value of Financial Measurements The Company’s available for sale securities consist of money market mutual funds held in a brokerage account, which are classified as cash equivalents and measured at fair value. As of September 25, 2021 September 26, 2020, not 1, 2 3. September 25, 2021 September 26, 2020. Earnings (Loss) per Share (EPS) The Company presents both a “basic” and a “diluted” EPS. Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. In computing diluted EPS, stock options that are dilutive (i.e., those that reduce earnings per share) are included in the calculation of EPS using the treasury stock method. The exercise of outstanding stock options is not Research and Development Research and development costs are included in product development expenses in the consolidated statements of operations. Expenditures for Company-sponsored research and development projects are expensed as incurred and were $732,020 and $1,068,641 in fiscal 2021 2020, 2021 2020, Fiscal Year-End Policy The Company’s by-laws call for its fiscal year to end on the Saturday closest to the last day of September, 2021 September 25, 2021 52 2020 September 26, 2020 52 Reclassification Certain reclassifications have been made to the consolidated financial statements for fiscal 2020 2021 SBA Payroll Protection Program Loan During fiscal year 2020, 20 Accounting for Government Grants and Disclosure of Government Assistance 20” 20 1 2 100% 75% New Accounting Pronouncements ASU No. 2019 12, In December 2019, No. 2019 12, Simplifying the Accounting for Income Taxes 740, Income Taxes December 15, 2020 ( not Other recent accounting pronouncements were issued by the FASB (including its Emerging Issues Task Force) and the SEC during the Company’s 2021 not

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
Note 3 - Revenue	Sep. 25, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	( 3 Revenue The following table presents the Company’s revenues disaggregated by revenue type for the years ended September 25, 2021 September 26, 2020. Revenue type: September 25, 2021 September 26, 2020 Engineering services $ 1,106,709 $ 913,446 Equipment sales 759,670 3,194,794 Total sales $ 1,866,379 $ 4,108,240 Engineering services revenue consists of funded research and development and technology development for commercial companies and government agencies primarily under fixed-price contracts. The Company also derives revenue from developing and designing custom cryptographic solutions for customers’ unique secure voice, data and video communications requirements and integrating such solutions into existing systems. These contracts can vary but typically call for fixed monthly payments or payments due upon meeting certain milestones. Customers are billed monthly or upon achieving the milestone, and payments are due on a net basis after the billing date. Equipment sales revenue consists of sales of communications security equipment for voice, data, facsimile and video networks for military, government and corporate/industrial applications. Equipment sales are billed to the customer upon shipment with typical payment terms requiring a down payment at the time of order with the balance due prior to shipment. For government and certain long term customers, the Company may

Note 4 - Net Loss Per Share

Note 4 - Net Loss Per Share	12 Months Ended
Note 4 - Net Loss Per Share	Sep. 25, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	( 4 Net Loss Per Share Outstanding potentially dilutive stock options, which were not 2021 2020,

Note 5 - Stock Based Compensati

Note 5 - Stock Based Compensation	12 Months Ended
Note 5 - Stock Based Compensation	Sep. 25, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	( 5 Stock Based Compensation Stock-based compensation expense is measured at the grant date based on the calculated fair value of the award. The expense is recognized over the employee’s requisite service period, generally the vesting period of the award. The related excess tax benefit received upon the exercise of stock options, if any, is reflected in the Company’s statement of cash flows as an operating activity. There were no excess tax benefits for the fiscal years ended September 25, 2021 September 26, 2020. The Company uses the Black-Scholes option pricing model as the method for determining the estimated fair value of its stock awards. The Black-Scholes method of valuation requires several assumptions: ( 1 2 3 4 not The fair value of options at date of grant was estimated with the following assumptions: September 25, 2021 September 26, 2020 Assumptions: Option life (years) 6.5 6.5 Risk-free interest rate 0.7 % 0.8 % Stock volatility 113 % 115 % Dividend yield 0 % 0 % There were no options granted during the fiscal year ended September 25, 2021 September 26, 2020. September 26, 2020 September 25, 2021 September 26, 2020: 2021 2020 Selling, general and administrative $ 43,292 $ 43,850 Product development 9,112 11,676 Total stock-based compensation expense before taxes $ 52,404 $ 55,526 As of September 25, 2021, September 25, 2021, On May 6, 2021 2021 not September 25, 2021. zero five 2021 ten The Technical Communications Corporation 2005 2010 September 25, 2021 no September 25, 2021. zero five ten The following tables summarize stock option activity during fiscal years 2020 2021: Options Outstanding Number of Shares Weighted Average Weighted Average Contractual Life Unvested Vested Total Exercise Price (years) Outstanding, September 28, 2019 59,400 171,937 231,337 $ 8.00 3.99 Grants 34,000 - 34,000 2.12 Vested (21,800 ) 21,800 - 3.51 Exercises - - - - Cancellations/forfeitures - (107,437 ) (107,437 ) 11.22 Outstanding, September 26, 2020 71,600 86,300 157,900 $ 4.54 6.54 Grants - - - - Vested (21,900 ) 21,900 - 3.32 Exercises - - - - Cancellations/forfeitures (1,200 ) (12,800 ) (14,000 ) 8.92 Outstanding, September 25, 2021 48,500 95,400 143,900 $ 4.11 5.97 Information related to the stock options vested or expected to vest as of September 25, 2021 Range of Exercise Prices Number of Shares Weighted- Average Remaining Contractual Life (years) Weighted- Average Exercise Price Exercisable Number of Shares Exercisable Weighted- Average Exercise Price $1.01 - $2.00 20,000 8.20 $ 1.87 8,000 $ 1.87 $2.01 - $3.00 34,300 6.42 2.61 21,000 2.68 $3.01 - $4.00 43,500 7.58 3.60 24,600 3.60 $4.01 - $5.00 16,600 2.74 4.34 16,500 4.33 $5.01 - $10.00 22,500 4.27 7.36 18,300 7.38 $10.01 - $15.00 7,000 0.61 10.20 7,000 10.20 143,900 5.97 $ 4.11 95,400 $ 4.59 The aggregate intrinsic value of the Company’s “in-the-money” outstanding and exercisable options was $14,226 as of September 25, 2021 September 26, 2020. September 25, 2021 September 26, 2020.

Note 6 - Inventories

Note 6 - Inventories	12 Months Ended
Note 6 - Inventories	Sep. 25, 2021
Notes to Financial Statements
Inventory Disclosure [Text Block]	( 6 Inventories Inventories consist of the following: September 25, 2021 September 26, 2020 Finished goods $ 57,006 $ 75,289 Work in process 487,276 176,980 Raw materials and supplies 613,100 649,782 Total inventories $ 1,157,382 $ 902,051

Note 7 - Equipment and Leasehol

Note 7 - Equipment and Leasehold Improvements	12 Months Ended
Note 7 - Equipment and Leasehold Improvements	Sep. 25, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 7 Equipment and Leasehold Improvements Equipment and leasehold improvements consist of the following: September 25, 2021 September 26, 2020 Estimated Useful Life (years) Engineering and manufacturing equipment $ 2,149,280 $ 2,181,649 3 - 8 Demonstration equipment 834,137 845,541 3 Furniture and fixtures 1,015,816 1,024,012 3 - 8 Automobile 49,441 49,441 5 Leasehold improvements 494,509 494,509 Lesser of useful life or term of lease Total equipment and leasehold improvements 4,543,183 4,595,152 Less accumulated depreciation and amortization (4,538,782 ) (4,576,423 ) Equipment and leasehold improvements, net $ 4,401 $ 18,729 Depreciation expense was $14,328 and $22,148 for the fiscal years ended September 25, 2021 September 26, 2020,

Note 8 - Leases

Note 8 - Leases	12 Months Ended
Note 8 - Leases	Sep. 25, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	( 8 Leases The Company leases space from a third five March 31, 2019 two one September 30, 2021 two one March 31, 2024 $171,000. September 2018, September 2021. March 31, 2021, March 30, 2024. September 25, 2021 September 26, 2020 The table below presents the maturity of the Company’s operating lease liability as of September 25, 2021: 2022 $ 170,603 2023 170,603 2024 85,301 Total lease payments 426,507 Less: Imputed interest (19,988 ) Total lease liability $ 406,519

Note 9 - Debt

Note 9 - Debt	12 Months Ended
Note 9 - Debt	Sep. 25, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	( 9 Debt On April 17, 2020, April 17, 2020, 18 1% not January 11, 2021. may 20, Accounting for Government Grants and Disclosure of Government Assistance all of the PPP loan. The Company has elected to adopt this method of accounting for this PPP loan under IAS 20, On August 10, 2020, August 10, 2020, may no 19 one March 12, 2021 August 10, 2022. As part of the SBA Loan, the Company granted the SBA a continuing security interest in and to any and all “Collateral” to secure payment and performance of all debts, liabilities and obligations of the Company to the SBA under the SBA Loan. The Collateral includes all tangible and intangible personal property that the Company owns or acquires or creates immediately upon the acquisition or creation thereof, including, but not may The aggregate amounts of principal maturities of long-term debt for the following fiscal years are: 2022 $ 494 2023 3,032 2024 3,148 2025 3,268 2026 3,392 Thereafter 136,666 $ 150,000 On February 1, 2021, second 1% not August 30, 2021 On May 6, 2021, no September 25, 2021

Note 10 - Warranty

Note 10 - Warranty	12 Months Ended
Note 10 - Warranty	Sep. 25, 2021
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	( 10 Warranty The Company's products generally carry a standard 15 month warranty. The Company records a reserve based on anticipated warranty claims at the time product revenue is recognized. Factors that affect the Company's product warranty liability include the number of installed units, the anticipated cost of warranty repairs and historical and anticipated rates of warranty claims. The warranty reserve is included in other current liabilities on the balance sheet. The following table reflects changes in the Company's accrued warranty account: September 25, 2021 September 26, 2020 Beginning balance $ 28,211 $ 19,301 Plus: accruals related to new sales 2,290 16,774 Less: payments and adjustments to prior period accruals (16,737 ) (7,864 ) Ending balance $ 13,764 $ 28,211

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
Note 11 - Income Taxes	Sep. 25, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 11 Income Taxes The income tax expense (benefit) is different from what would be obtained by applying the statutory federal income tax rate to income (loss) before income taxes due to the following: September 25, 2021 September 26, 2020 Amount Percent Amount Percent Tax expense (benefit) at U.S. statutory rate $ (228,561 ) (21.0 %) $ (191,237 ) (21.0 %) State income tax provision, net of federal benefit (104,451 ) (9.6 %) (34,400 ) (3.8 %) Federal research credits - - - - Change in state income tax rate (160,738 ) (14.8 %) 241,432 26.5 % Other (105,280 ) (9.6 %) (27,557 ) (3.0 %) Valuation allowance 599,030 55.0 % 11,762 1.3 % Total income tax expense (benefit) $ - - $ - - Deferred income taxes consist of the following: September 25, 2021 September 26, 2020 Inventory differences $ 1,046,746 $ 1,134,253 Net operating losses 2,789,142 1,972,715 Stock based compensation 133,173 120,684 Tax credits 516,562 535,357 Other 70,168 193,752 Total 4,555,791 3,956,761 Less: valuation allowance (4,555,791 ) (3,956,761 ) Total $ - $ - During fiscal year 2014, 2021, 2020, Due to the nature of the Company’s current operations in foreign countries (selling products into these countries with the assistance of local representatives), the Company has not not The Company files income tax returns in the U.S. federal jurisdiction and in the states of Massachusetts and New Hampshire. For U.S. federal and state purposes, the tax years 2017 2020 may 2038 2021 2019 2040

Note 12 - Employee Benefit Plan

Note 12 - Employee Benefit Plans	12 Months Ended
Note 12 - Employee Benefit Plans	Sep. 25, 2021
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	( 12 Employee Benefit Plans The Company has a qualified, contributory, profit sharing plan covering substantially all employees. The Company’s policy is to fund contributions as they are accrued. The contributions are allocated based on the employee’s proportionate share of total compensation. The Company’s contributions to the plan are determined by the Board of Directors and are subject to other specified limitations. There were no 2021 2020. 2021 2020, The Company has an Executive Incentive Bonus Plan for the benefit of key management employees. The bonus pool is determined based on the Company’s performance as defined by the plan. Under the plan, there were no bonuses earned, accrued or paid to eligible employees at September 25, 2021 September 26, 2020.

Note 13 - Major Customers and E

Note 13 - Major Customers and Export Revenue	12 Months Ended
Note 13 - Major Customers and Export Revenue	Sep. 25, 2021
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 13 Major Customers and Export Revenue In fiscal year 2021, two September 25, 2021 2020, September 26, 2020 A breakdown of net revenue is as follows: September 25, 2021 September 26, 2020 Domestic $ 1,629,824 $ 2,876,086 Foreign 236,555 1,232,154 Total Revenue $ 1,866,379 $ 4,108,240 A summary of foreign sales, as a percentage of total foreign revenue, by geographic area, is as follows: September 25, 2021 September 26, 2020 Mid-East and Africa 95.0 % 100.0 % Far East 5.0 % - The Company sold products to customers located in four countries during the year ended September 25, 2021 September 26, 2020. may September 25, 2021 September 26, 2020 Saudi Arabia 8.0 % 99.8 % Morocco 62.5 % - Egypt 24.5 % - Other 5.0 % 0.2 %

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	12 Months Ended
Note 14 - Related Party Transactions	Sep. 25, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	( 14 Related Party Transactions On May 6, 2021, no September 25, 2021 On July 15, 2021

Note 15 - Shareholder Rights Pl

Note 15 - Shareholder Rights Plan	12 Months Ended
Note 15 - Shareholder Rights Plan	Sep. 25, 2021
Notes to Financial Statements
Disclosure of Shareholders' Rights Plan [Text Block]	( 15 Shareholder Rights Plan On August 7, 2014, August 5, 2014. not August 18, 2014. not one $.001 tenth August 6, 2024

Note 16 - Impact of COVID-19 Co

Note 16 - Impact of COVID-19 Coronavirus	12 Months Ended
Note 16 - Impact of COVID-19 Coronavirus	Sep. 25, 2021
Notes to Financial Statements
Effect of Covid-19 Pandemic [Text Block]	( 16 Impact of COVID- 19 As a result of the economic slowdown due to the COVID- 19 not June 2020 may December 2020 second

Note 17 - Subsequent Event

Note 17 - Subsequent Event	12 Months Ended
Note 17 - Subsequent Event	Sep. 25, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	( 17 Subsequent Event On November 18, 2021, no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Sep. 25, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying consolidated financial statements include the accounts of TCC and its wholly-owned subsidiary, TCC Investment Corp., a Massachusetts corporation. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant judgments and estimates include those related to revenue recognition, receivable reserves, inventory reserves, impairment of long-lived assets, income taxes, fair value and stock-based compensation. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents and Marketable Securities The Company considers all highly liquid instruments with an original maturity of three in bank deposit accounts and money market mutual funds that, at times, may not not 320, Investments Debt and Equity Securities.
Receivable [Policy Text Block]	Accounts Receivable Accounts receivable are reduced by an allowance for amounts that management believes may September 25, 2021 September 26, 2020.
Inventory, Policy [Policy Text Block]	Inventories The Company values its inventory at the lower of actual cost (based on the first first may
Equipment and Lease Hold Improvements [Policy Text Block]	Equipment and Leasehold Improvements Equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the lesser of the estimated useful life of the asset or the applicable lease term. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation and amortization are removed from the accounts, and any resulting gain or loss is recognized in operations for the period. The costs of maintenance and repairs are charged to operations as incurred; significant renewals and betterments are capitalized.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-lived Assets The Company’s only long-lived assets are equipment and leasehold improvements. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not 2021 2020.
Revenue [Policy Text Block]	Revenue Recognition The Company’s engineering services revenue is derived from performing funded research and development and technology development for commercial companies and government agencies primarily under fixed-price contracts. On fixed-price contracts that are expected to exceed one The Company recognizes equipment sales revenue when there is persuasive evidence of an arrangement, the fee is fixed or determinable, delivery of the product and passage of title to the customer has occurred and the Company has determined that collection of the fee is probable. Title to the product generally passes upon shipment of the product, as the products are shipped freight on board shipping point, except for certain foreign shipments for which title passes upon entry of the product into the first All payments to the Company for work performed on contracts with agencies of the U.S. government are subject to audit and adjustment by the Defense Contract Audit Agency, the U.S. Government Accountability Office and other agencies. Adjustments are recognized in the period made. There have been no not Costs incurred in connection with funded research and development are included in cost of revenue. Product development costs are charged to billable engineering services, bid and proposal efforts or business development activities, as appropriate. Product development costs charged to billable projects are recorded as cost of revenue; engineering costs charged to bid and proposal efforts are recorded as selling expenses; and product development costs charged to business development activities are recorded as marketing expenses. Product development costs consist primarily of costs associated with personnel, outside contractor and engineering services, supplies and materials. Cost of product revenue includes material, labor and overhead.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes using the asset/liability method. Under the asset/liability method, deferred income taxes are recognized at current income tax rates to reflect the tax effect of temporary differences between the consolidated financial reporting basis and tax basis of assets and liabilities. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. The Company follows the appropriate guidance relative to uncertain tax positions. This standard provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Uncertain tax positions must meet a recognition threshold of more-likely-than- not September 25, 2021 September 26, 2020.
Standard Product Warranty, Policy [Policy Text Block]	Warranty Costs The Company provides for estimated warranty costs at the time product revenue is recognized based upon historical experience.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Measurements The Company’s available for sale securities consist of money market mutual funds held in a brokerage account, which are classified as cash equivalents and measured at fair value. As of September 25, 2021 September 26, 2020, not 1, 2 3. September 25, 2021 September 26, 2020.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) per Share (EPS) The Company presents both a “basic” and a “diluted” EPS. Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. In computing diluted EPS, stock options that are dilutive (i.e., those that reduce earnings per share) are included in the calculation of EPS using the treasury stock method. The exercise of outstanding stock options is not
Research and Development Expense, Policy [Policy Text Block]	Research and Development Research and development costs are included in product development expenses in the consolidated statements of operations. Expenditures for Company-sponsored research and development projects are expensed as incurred and were $732,020 and $1,068,641 in fiscal 2021 2020, 2021 2020,
Fiscal Period, Policy [Policy Text Block]	Fiscal Year-End Policy The Company’s by-laws call for its fiscal year to end on the Saturday closest to the last day of September, 2021 September 25, 2021 52 2020 September 26, 2020 52
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification Certain reclassifications have been made to the consolidated financial statements for fiscal 2020 2021
New Accounting Pronouncements, Policy [Policy Text Block]	SBA Payroll Protection Program Loan During fiscal year 2020, 20 Accounting for Government Grants and Disclosure of Government Assistance 20” 20 1 2 100% 75% New Accounting Pronouncements ASU No. 2019 12, In December 2019, No. 2019 12, Simplifying the Accounting for Income Taxes 740, Income Taxes December 15, 2020 ( not Other recent accounting pronouncements were issued by the FASB (including its Emerging Issues Task Force) and the SEC during the Company’s 2021 not

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	12 Months Ended
Note 3 - Revenue (Tables)	Sep. 25, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	September 25, 2021 September 26, 2020 Engineering services $ 1,106,709 $ 913,446 Equipment sales 759,670 3,194,794 Total sales $ 1,866,379 $ 4,108,240

Note 5 - Stock Based Compensa_2

Note 5 - Stock Based Compensation (Tables)	12 Months Ended
Note 5 - Stock Based Compensation (Tables)	Sep. 25, 2021
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	September 25, 2021 September 26, 2020 Assumptions: Option life (years) 6.5 6.5 Risk-free interest rate 0.7 % 0.8 % Stock volatility 113 % 115 % Dividend yield 0 % 0 %
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	2021 2020 Selling, general and administrative $ 43,292 $ 43,850 Product development 9,112 11,676 Total stock-based compensation expense before taxes $ 52,404 $ 55,526
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Options Outstanding Number of Shares Weighted Average Weighted Average Contractual Life Unvested Vested Total Exercise Price (years) Outstanding, September 28, 2019 59,400 171,937 231,337 $ 8.00 3.99 Grants 34,000 - 34,000 2.12 Vested (21,800 ) 21,800 - 3.51 Exercises - - - - Cancellations/forfeitures - (107,437 ) (107,437 ) 11.22 Outstanding, September 26, 2020 71,600 86,300 157,900 $ 4.54 6.54 Grants - - - - Vested (21,900 ) 21,900 - 3.32 Exercises - - - - Cancellations/forfeitures (1,200 ) (12,800 ) (14,000 ) 8.92 Outstanding, September 25, 2021 48,500 95,400 143,900 $ 4.11 5.97
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Range of Exercise Prices Number of Shares Weighted- Average Remaining Contractual Life (years) Weighted- Average Exercise Price Exercisable Number of Shares Exercisable Weighted- Average Exercise Price $1.01 - $2.00 20,000 8.20 $ 1.87 8,000 $ 1.87 $2.01 - $3.00 34,300 6.42 2.61 21,000 2.68 $3.01 - $4.00 43,500 7.58 3.60 24,600 3.60 $4.01 - $5.00 16,600 2.74 4.34 16,500 4.33 $5.01 - $10.00 22,500 4.27 7.36 18,300 7.38 $10.01 - $15.00 7,000 0.61 10.20 7,000 10.20 143,900 5.97 $ 4.11 95,400 $ 4.59

Note 6 - Inventories (Tables)

Note 6 - Inventories (Tables)	12 Months Ended
Note 6 - Inventories (Tables)	Sep. 25, 2021
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 25, 2021 September 26, 2020 Finished goods $ 57,006 $ 75,289 Work in process 487,276 176,980 Raw materials and supplies 613,100 649,782 Total inventories $ 1,157,382 $ 902,051

Note 7 - Equipment and Leaseh_2

Note 7 - Equipment and Leasehold Improvements (Tables)	12 Months Ended
Note 7 - Equipment and Leasehold Improvements (Tables)	Sep. 25, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 25, 2021 September 26, 2020 Estimated Useful Life (years) Engineering and manufacturing equipment $ 2,149,280 $ 2,181,649 3 - 8 Demonstration equipment 834,137 845,541 3 Furniture and fixtures 1,015,816 1,024,012 3 - 8 Automobile 49,441 49,441 5 Leasehold improvements 494,509 494,509 Lesser of useful life or term of lease Total equipment and leasehold improvements 4,543,183 4,595,152 Less accumulated depreciation and amortization (4,538,782 ) (4,576,423 ) Equipment and leasehold improvements, net $ 4,401 $ 18,729

Note 8 - Leases (Tables)

Note 8 - Leases (Tables)	12 Months Ended
Note 8 - Leases (Tables)	Sep. 25, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	2022 $ 170,603 2023 170,603 2024 85,301 Total lease payments 426,507 Less: Imputed interest (19,988 ) Total lease liability $ 406,519

Note 9 - Debt (Tables)

Note 9 - Debt (Tables)	12 Months Ended
Note 9 - Debt (Tables)	Sep. 25, 2021
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	2022 $ 494 2023 3,032 2024 3,148 2025 3,268 2026 3,392 Thereafter 136,666 $ 150,000

Note 10 - Warranty (Tables)

Note 10 - Warranty (Tables)	12 Months Ended
Note 10 - Warranty (Tables)	Sep. 25, 2021
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	September 25, 2021 September 26, 2020 Beginning balance $ 28,211 $ 19,301 Plus: accruals related to new sales 2,290 16,774 Less: payments and adjustments to prior period accruals (16,737 ) (7,864 ) Ending balance $ 13,764 $ 28,211

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
Note 11 - Income Taxes (Tables)	Sep. 25, 2021
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	September 25, 2021 September 26, 2020 Amount Percent Amount Percent Tax expense (benefit) at U.S. statutory rate $ (228,561 ) (21.0 %) $ (191,237 ) (21.0 %) State income tax provision, net of federal benefit (104,451 ) (9.6 %) (34,400 ) (3.8 %) Federal research credits - - - - Change in state income tax rate (160,738 ) (14.8 %) 241,432 26.5 % Other (105,280 ) (9.6 %) (27,557 ) (3.0 %) Valuation allowance 599,030 55.0 % 11,762 1.3 % Total income tax expense (benefit) $ - - $ - -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 25, 2021 September 26, 2020 Inventory differences $ 1,046,746 $ 1,134,253 Net operating losses 2,789,142 1,972,715 Stock based compensation 133,173 120,684 Tax credits 516,562 535,357 Other 70,168 193,752 Total 4,555,791 3,956,761 Less: valuation allowance (4,555,791 ) (3,956,761 ) Total $ - $ -

Note 13 - Major Customers and_2

Note 13 - Major Customers and Export Revenue (Tables)	12 Months Ended
Note 13 - Major Customers and Export Revenue (Tables)	Sep. 25, 2021
Notes Tables
Revenue from External Customers by Geographic Areas [Table Text Block]	September 25, 2021 September 26, 2020 Domestic $ 1,629,824 $ 2,876,086 Foreign 236,555 1,232,154 Total Revenue $ 1,866,379 $ 4,108,240
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	September 25, 2021 September 26, 2020 Mid-East and Africa 95.0 % 100.0 % Far East 5.0 % - September 25, 2021 September 26, 2020 Saudi Arabia 8.0 % 99.8 % Morocco 62.5 % - Egypt 24.5 % - Other 5.0 % 0.2 %

Note 1 - Company Operations (De

Note 1 - Company Operations (Details Textual)	Feb. 01, 2021USD ($)	Oct. 10, 2020USD ($)	Apr. 17, 2020USD ($)	Dec. 31, 2020h	Mar. 31, 2021USD ($)	Sep. 25, 2021USD ($)	Sep. 26, 2020USD ($)	Sep. 28, 2019USD ($)	May 06, 2021USD ($)
Net Income (Loss) Attributable to Parent, Total						$ (1,088,386)	$ (910,650)	$ 631,426
Retained Earnings (Accumulated Deficit), Ending Balance						(4,153,967)	(3,065,581)
Furlough Plan, Workweek Hours (Hour) \| h				24
Proceeds from Issuance of Long-term Debt, Total						1,000,000	$ 150,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Long-term Debt, Total	$ 474,405		$ 474,400		$ 474,405
Debt Instrument, Term (Year)	60 months
The SBA Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage		3.75%					3.75%
Proceeds from Issuance of Long-term Debt, Total		$ 150,000					$ 150,000
Debt Instrument, Term (Year)		30 years					30 years
Mr. Carl H. Guild [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage									6.00%
Notes Payable, Total						1,000,000
Interest Payable						$ 13,195

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 0	$ 0
Impairment, Long-Lived Asset, Held-for-Use, Total	0	0
Unrecognized Tax Benefits, Ending Balance	0	0
Research and Development Expense, Total	732,020	1,068,641
Cost of Sales [Member]
Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross	711,335	563,421
Fair Value, Inputs, Level 1, 2 and 3 [Member]
Assets, Fair Value Disclosure		0
Fair Value, Nonrecurring [Member]
Assets, Fair Value Disclosure	0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0	$ 0

Note 3 - Revenue - Disaggregati

Note 3 - Revenue - Disaggregation By Revenue Type (Details) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Net revenue	$ 1,866,379	$ 4,108,240
Engineering Services [Member]
Net revenue	1,106,709	913,446
Equipment Sales [Member]
Net revenue	$ 759,670	$ 3,194,794

Note 4 - Net Loss Per Share (De

Note 4 - Net Loss Per Share (Details Textual) - shares	12 Months Ended
Note 4 - Net Loss Per Share (Details Textual) - shares	Sep. 25, 2021	Sep. 26, 2020
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	143,900	157,900

Note 5 - Stock Based Compensa_3

Note 5 - Stock Based Compensation (Details Textual) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	May 06, 2021	Sep. 28, 2019
Share-based Payment Arrangement, Expense, Tax Benefit	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	0	34,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 2.67
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 97,603
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 4 months 2 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	143,900	157,900		231,337
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 14,226	$ 11,860
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)	0	0
Equity Incentive Plan 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			300,000
Equity Incentive Plan 2021 [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Equity Incentive Plan 2021 [Member] \| Share-based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	0 years
Equity Incentive Plan 2021 [Member] \| Share-based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	5 years
The 2005 Non-statutory Stock Option Plan and 2010 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	143,900
The 2005 Non-statutory Stock Option Plan and 2010 Equity Incentive Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
The 2005 Non-statutory Stock Option Plan and 2010 Equity Incentive Plan [Member] \| Share-based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	0 years
The 2005 Non-statutory Stock Option Plan and 2010 Equity Incentive Plan [Member] \| Share-based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	5 years

Note 5 - Stock Based Compensa_4

Note 5 - Stock Based Compensation - Assumptions for Estimated Fair Value of Options at Date of Grant (Details)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Option life (years) (Year)	6 years 6 months	6 years 6 months
Risk-free interest rate	0.70%	0.80%
Stock volatility	113.00%	115.00%
Dividend yield	0.00%	0.00%

Note 5 - Stock Based Compensa_5

Note 5 - Stock Based Compensation - Stock-based Compensation Costs (Details) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Stock-based compensation costs	$ 52,404	$ 55,526
Selling, General and Administrative Expenses [Member]
Stock-based compensation costs	43,292	43,850
Product Development Expenses [Member]
Stock-based compensation costs	$ 9,112	$ 11,676

Note 5 - Stock Based Compensa_6

Note 5 - Stock Based Compensation - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 28, 2019
Outstanding, unvested (in shares)	71,600	59,400
Outstanding, vested (in shares)	86,300	171,937
Outstanding (in shares)	157,900	231,337
Outstanding, weighted average exercise price (in dollars per share)	$ 4.54	$ 8
Outstanding, weighted average contractual life (Year)	5 years 11 months 19 days	6 years 6 months 14 days	3 years 11 months 26 days
Grants, unvested (in shares)		34,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	0	34,000
Grants, weighted average exercise price (in dollars per share)	$ 0	$ 2.12
Vested, unvested (in shares)	(21,900)	(21,800)
Vested, vested (in shares)	21,900	21,800
Vested, weighted average exercise price (in dollars per share)	$ 3.32	$ 3.51
Exercises, weighted average exercise price (in dollars per share)	$ 0	$ 0
Cancellations/forfeitures, vested (in shares)	12,800	(107,437)
Cancellations/forfeitures (in shares)	(14,000)	(107,437)
Cancellations/forfeitures, weighted average exercise price (in dollars per share)	$ 8.92	$ 11.22
Cancellations/forfeitures, unvested (in shares)	(1,200)
Cancellations/forfeitures, vested (in shares)	(12,800)	107,437
Outstanding, unvested (in shares)	48,500	71,600	59,400
Outstanding, vested (in shares)	95,400	86,300	171,937
Outstanding (in shares)	143,900	157,900	231,337
Outstanding, weighted average exercise price (in dollars per share)	$ 4.11	$ 4.54	$ 8

Note 5 - Stock Based Compensa_7

Note 5 - Stock Based Compensation - Information Related to Stock Options (Details) - $ / shares	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 28, 2019
Number of shares (in shares)	143,900
Weighted-average remaining contractual life (Year)	5 years 11 months 19 days
Weighted average exercise price (in dollars per share)	$ 4.11	$ 4.54	$ 8
Exercisable number of shares (in shares)	95,400
Exercisable weighted-average exercise price (in dollars per share)	$ 4.59
Range 1 [Member]
Lower range limit (in dollars per share)	1.01
Upper range limit (in dollars per share)	$ 2
Number of shares (in shares)	20,000
Weighted-average remaining contractual life (Year)	8 years 2 months 12 days
Weighted average exercise price (in dollars per share)	$ 1.87
Exercisable number of shares (in shares)	8,000
Exercisable weighted-average exercise price (in dollars per share)	$ 1.87
Range 2 [Member]
Lower range limit (in dollars per share)	2.01
Upper range limit (in dollars per share)	$ 3
Number of shares (in shares)	34,300
Weighted-average remaining contractual life (Year)	6 years 5 months 1 day
Weighted average exercise price (in dollars per share)	$ 2.61
Exercisable number of shares (in shares)	21,000
Exercisable weighted-average exercise price (in dollars per share)	$ 2.68
Range 3 [Member]
Lower range limit (in dollars per share)	3.01
Upper range limit (in dollars per share)	$ 4
Number of shares (in shares)	43,500
Weighted-average remaining contractual life (Year)	7 years 6 months 29 days
Weighted average exercise price (in dollars per share)	$ 3.60
Exercisable number of shares (in shares)	24,600
Exercisable weighted-average exercise price (in dollars per share)	$ 3.60
Range 4 [Member]
Lower range limit (in dollars per share)	4.01
Upper range limit (in dollars per share)	$ 5
Number of shares (in shares)	16,600
Weighted-average remaining contractual life (Year)	2 years 8 months 26 days
Weighted average exercise price (in dollars per share)	$ 4.34
Exercisable number of shares (in shares)	16,500
Exercisable weighted-average exercise price (in dollars per share)	$ 4.33
Range 5 [Member]
Lower range limit (in dollars per share)	5.01
Upper range limit (in dollars per share)	$ 10
Number of shares (in shares)	22,500
Weighted-average remaining contractual life (Year)	4 years 3 months 7 days
Weighted average exercise price (in dollars per share)	$ 7.36
Exercisable number of shares (in shares)	18,300
Exercisable weighted-average exercise price (in dollars per share)	$ 7.38
Range 6 [Member]
Lower range limit (in dollars per share)	10.01
Upper range limit (in dollars per share)	$ 15
Number of shares (in shares)	7,000
Weighted-average remaining contractual life (Year)	7 months 9 days
Weighted average exercise price (in dollars per share)	$ 10.20
Exercisable number of shares (in shares)	7,000
Exercisable weighted-average exercise price (in dollars per share)	$ 10.20

Note 6 - Inventories - Schedule

Note 6 - Inventories - Schedule of Inventory (Details) - USD ($)	Sep. 25, 2021	Sep. 26, 2020
Finished goods	$ 57,006	$ 75,289
Work in process	487,276	176,980
Raw materials and supplies	613,100	649,782
Total inventories	$ 1,157,382	$ 902,051

Note 7 - Equipment and Leaseh_3

Note 7 - Equipment and Leasehold Improvements (Details Textual) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 14,328	$ 22,148

Note 7 - Equipment and Leaseh_4

Note 7 - Equipment and Leasehold Improvements - Schedule of Equipment and Leasehold Improvements (Details) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Total equipment and leasehold improvements	$ 4,543,183	$ 4,595,152
Less accumulated depreciation and amortization	(4,538,782)	(4,576,423)
Equipment and leasehold improvements, net	4,401	18,729
Engineering and Manufacturing Equipment [Member]
Total equipment and leasehold improvements	$ 2,149,280	2,181,649
Engineering and Manufacturing Equipment [Member] \| Minimum [Member]
Property, plant, and equipment, useful life (Year)	3 years
Engineering and Manufacturing Equipment [Member] \| Maximum [Member]
Property, plant, and equipment, useful life (Year)	8 years
Leasehold Improvements [Member]
Total equipment and leasehold improvements	$ 494,509	494,509
Demonstration Equipment [Member]
Total equipment and leasehold improvements	$ 834,137	845,541
Property, plant, and equipment, useful life (Year)	3 years
Furniture and Fixtures [Member]
Total equipment and leasehold improvements	$ 1,015,816	1,024,012
Furniture and Fixtures [Member] \| Minimum [Member]
Property, plant, and equipment, useful life (Year)	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, plant, and equipment, useful life (Year)	8 years
Vehicles [Member]
Total equipment and leasehold improvements	$ 49,441	$ 49,441
Property, plant, and equipment, useful life (Year)	5 years

Note 8 - Leases (Details Textua

Note 8 - Leases (Details Textual) - USD ($)	12 Months Ended
Note 8 - Leases (Details Textual) - USD ($)	Sep. 25, 2021	Sep. 26, 2020	Mar. 31, 2019
Lessee, Operating Lease, Term of Contract (Year)			5 years
Lease Annual Rent Payments	$ 171,000
Lessee, Operating Lease, Renewal Term (Year)	2 years 6 months
Operating Lease, Expense	$ 171,000	$ 171,000

Note 8 - Leases - Maturity of O

Note 8 - Leases - Maturity of Operating Lease Liability (Details)	Sep. 25, 2021USD ($)
2022	$ 170,603
2023	170,603
2024	85,301
Total lease payments	426,507
Less: Imputed interest	(19,988)
Total lease liability	$ 406,519

Note 9 - Debt (Details Textual)

Note 9 - Debt (Details Textual) - USD ($)	Feb. 01, 2021	Oct. 10, 2020	Apr. 17, 2020	Mar. 31, 2021	Sep. 25, 2021	Sep. 26, 2020	May 06, 2021
Proceeds from Issuance of Long-term Debt, Total					$ 1,000,000	$ 150,000
Mr. Carl H. Guild [Member]
Debt Instrument, Interest Rate, Stated Percentage							6.00%
Line of Credit Facility, Maximum Borrowing Capacity							$ 1,000,000
Notes Payable, Total					1,000,000
Interest Payable					$ 13,195
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Long-term Debt, Total	$ 474,405		$ 474,400	$ 474,405
Debt Instrument, Term (Year)	60 months
The SBA Loan [Member]
Proceeds from Issuance of Long-term Debt, Total		$ 150,000				$ 150,000
Debt Instrument, Periodic Payment, Total		$ 731
Debt Instrument, Term (Year)		30 years				30 years
Debt Instrument, Interest Rate, Stated Percentage		3.75%				3.75%

Note 9 - Debt - Principal Matur

Note 9 - Debt - Principal Maturities of Long-term Debt (Details)	Sep. 25, 2021USD ($)
2022	$ 494
2023	3,032
2024	3,148
2025	3,268
2026	3,392
Thereafter	136,666
Long-term Debt, Total	$ 150,000

Note 10 - Warranty (Details Tex

Note 10 - Warranty (Details Textual)	12 Months Ended
Note 10 - Warranty (Details Textual)	Sep. 25, 2021
Standard Product Warranty Period (Month)	15 months

Note 10 - Warranty - Schedule o

Note 10 - Warranty - Schedule of Product Warranty Liability (Details) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Beginning balance	$ 28,211	$ 19,301
Plus: accruals related to new sales	2,290	16,774
Less: payments and adjustments to prior period accruals	(16,737)	(7,864)
Ending balance	$ 13,764	$ 28,211

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note 11 - Income Taxes (Details Textual) - USD ($)	Sep. 25, 2021	Sep. 26, 2020
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 599,030	$ 16,429
Domestic Tax Authority [Member]
Open Tax Year	2017 2018 2019 2020
Operating Loss Carryforwards, Total	$ 5,859,642
Operating Loss Carry Forward Expiration Year	2038
Operating Loss Carryforwards, Not Subject to Expiration	$ 5,027,066
Domestic Tax Authority [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 365,897
Tax Credit Carry Forward Expiration Year	2039
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	$ 9,271,700
Operating Loss Carry Forward Expiration Year	2040
State and Local Jurisdiction [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 190,455
Tax Credit Carry Forward Expiration Year	2035

Note 11 - Income Taxes - Schedu

Note 11 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Tax expense (benefit) at U.S. statutory rate, amount	$ (228,561)	$ (191,237)
Tax expense (benefit) at U.S. statutory rate, percent	(21.00%)	(21.00%)
State income tax provision, net of federal benefit, amount	$ (104,451)	$ (34,400)
State income tax provision, net of federal benefit, percent	(9.60%)	(3.80%)
Federal research credits, amount	$ 0	$ 0
Federal research credits, percent	0.00%	0.00%
Change in state income tax rate, amount	$ (160,738)	$ 241,432
Change in state income tax rate, percent	(14.80%)	26.50%
Other, amount	$ (105,280)	$ (27,557)
Other, percent	(9.60%)	(3.00%)
Valuation allowance, amount	$ 599,030	$ 11,762
Valuation allowance, percent	55.00%	1.30%
Total income tax expense (benefit), amount	$ 0	$ 0
Total income tax expense (benefit), percent	0.00%	0.00%

Note 11 - Income Taxes - Sche_2

Note 11 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 25, 2021	Sep. 26, 2020
Inventory differences	$ 1,046,746	$ 1,134,253
Net operating losses	2,789,142	1,972,715
Stock based compensation	133,173	120,684
Tax credits	516,562	535,357
Other	70,168	193,752
Total	4,555,791	3,956,761
Less: valuation allowance	(4,555,791)	(3,956,761)
Total	$ 0	$ 0

Note 12 - Employee Benefit Pl_2

Note 12 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 56,435	$ 62,487
Accrued Bonuses	$ 0	$ 0

Note 13 - Major Customers and_3

Note 13 - Major Customers and Export Revenue (Details Textual)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Number of Countries in Which Products are Sold	4	2
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Number of Major Customers	2	3
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Two Customers [Member]
Concentration Risk, Percentage	74.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer One [Member]
Concentration Risk, Percentage	59.00%	44.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer Two [Member]
Concentration Risk, Percentage	15.00%	22.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Three Customers [Member]
Concentration Risk, Percentage		85.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer Three [Member]
Concentration Risk, Percentage		19.00%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Major Customers	1	1
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| One Customer [Member]
Concentration Risk, Percentage	97.00%	99.00%

Note 13 - Major Customers and_4

Note 13 - Major Customers and Export Revenue - Foreign and Domestic Net Sales (Details) - USD ($)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Net revenue	$ 1,866,379	$ 4,108,240
UNITED STATES
Net revenue	1,629,824	2,876,086
Non-US [Member]
Net revenue	$ 236,555	$ 1,232,154

Note 13 - Major Customers and_5

Note 13 - Major Customers and Export Revenue - Foreign Revenue (Details)	12 Months Ended
	Sep. 25, 2021	Sep. 26, 2020
Mid-East and Africa [Member]
Foreign revenue by geographical area	95.00%	100.00%
SAUDI ARABIA
Foreign revenue by country	8.00%	99.80%
Far East [Member]
Foreign revenue by geographical area	5.00%	0.00%
MOROCCO
Foreign revenue by country	62.50%	0.00%
EGYPT
Foreign revenue by country	24.50%	0.00%
Other Foreign Countries [Member]
Foreign revenue by country	5.00%	0.20%

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Details Textual) - USD ($)	Jul. 15, 2021	Sep. 25, 2021	May 06, 2021
Director [Member] \| Unregistered Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)	4,000
Shares Issued, Price Per Share (in dollars per share)	$ 4
Mr. Carl H. Guild [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage			6.00%
Notes Payable, Total		$ 1,000,000
Interest Payable		$ 13,195

Note 15 - Shareholder Rights _2

Note 15 - Shareholder Rights Plan (Details Textual) - Stockholder Rights Plan [Member]	Aug. 07, 2014$ / sharesshares
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) \| shares	1
Voting Power in Outstanding Stock Percentage	15.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 25
Redemption Value Per Redeemable Share at Period End (in dollars per share)	$ 0.001
Minimum [Member]
Voting Power in Outstanding Stock Percentage	15.00%

Note 17 - Subsequent Event (Det

Note 17 - Subsequent Event (Details Textual) - Mr. Carl H. Guild [Member] - USD ($) $ in Millions	Nov. 18, 2021	May 06, 2021
Line of Credit Facility, Maximum Borrowing Capacity		$ 1
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 2
Debt Instrument, Interest Rate, Stated Percentage	7.50%