Technical Communications (TCCO) 10-Q7 Feb 232023 FY Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Dec. 24, 2022	Feb. 03, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 24, 2022
Document Transition Report	false
Entity File Number	001-34816
Entity Registrant Name	TECHNICAL COMMUNICATIONS CORPORATION
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
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		1,854,403
Entity Central Index Key	0000096699
Current Fiscal Year End Date	--09-24
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Dec. 24, 2022	Sep. 24, 2022
Current Assets:
Cash and cash equivalents	$ 58,716	$ 6,727
Accounts receivable - trade	0	15,174
Government grant receivable – Employee retention credit (Note 8)	498,143	515,966
Inventories, net	972,083	966,185
Other current assets	166,868	186,963
Total current assets	1,695,810	1,691,015
Equipment and leasehold improvements	4,556,144	4,556,144
Less: accumulated depreciation and amortization	(4,546,046)	(4,544,778)
Equipment and leasehold improvements, net	10,098	11,366
Operating lease right-of-use asset	208,015	248,462
Total Assets	1,913,923	1,950,843
Current Liabilities:
Current maturities of notes payable – long-term (Note 7)	3,023	1,996
Notes payable - related party	3,725,000	3,000,000
Current operating lease liabilities	165,630	164,086
Accounts payable	257,190	159,388
Customer deposits	6,713	3,933
Accrued liabilities:
Accrued compensation and related expenses	154,050	204,412
Accrued interest	179,233	118,208
Other current liabilities	4,217	1,419
Total current liabilities	4,495,056	3,653,442
Long-term operating lease liability	42,385	84,376
Note payable – long-term, net of current maturities (Note 7)	146,731	148,004
Total Liabilities	4,684,172	3,885,822
Commitments and Contingencies
Stockholders’ Equity:
Common stock, par value $0.10 per share; 7,000,000 shares authorized; 1,854,403 shares issued and outstanding at December 24, 2022 and September 24, 2022	185,440	185,440
Additional paid-in capital	4,378,017	4,364,687
Accumulated deficit	7,333,706	6,485,106
Total stockholders’ deficit	(2,770,249)	(1,934,979)
Total Liabilities and Stockholders’ Equity	$ 1,913,923	$ 1,950,843

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Dec. 24, 2022	Sep. 24, 2022
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.10	$ 0.10
Common Stock, Shares Authorized (in shares)	7,000,000	7,000,000
Common Stock, Shares, Issued (in shares)	1,854,403	1,854,403
Common Stock, Shares, Outstanding, Ending Balance (in shares)	1,854,403	1,854,403

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
Consolidated Statements of Operations (Unaudited) - USD ($)	Dec. 24, 2022	Dec. 25, 2021
Net revenue	$ 121,537	$ 423,481
Cost of revenue	148,118	356,828
Gross (loss) profit	(26,581)	66,653
Operating expenses:
Selling, general and administrative	483,535	562,360
Product development	277,183	101,099
Total operating expenses	760,718	663,459
Operating loss	(787,299)	(596,806)
Other expense:
Interest expense	(61,301)	(16,555)
Total other expense	(61,301)	(16,555)
Net loss	$ (848,600)	$ (613,361)
Net loss per common share:
Basic (in dollars per share)	$ (0.46)	$ (0.33)
Diluted (in dollars per share)	$ (0.46)	$ (0.33)
Weighted average shares:
Basic (in shares)	1,854,403	1,850,403
Diluted (in shares)	1,854,403	1,850,403

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Dec. 24, 2022	Dec. 25, 2021	Sep. 24, 2022	Sep. 25, 2021
Operating Activities:
Net loss	$ (848,600)	$ (613,361)	$ (2,331,139)	$ (1,088,386)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,268	1,321
Stock-based compensation	13,330	12,623
Changes in certain operating assets and liabilities:
Accounts receivable	15,174	153,340
Inventories	(5,898)	29,928
Other current assets	20,095	21,546
Customer deposits	2,780	(41,191)
Government grant receivable - ERC	17,823	0
Accounts payable and other accrued liabilities	111,263	45,031
Net cash used in operating activities	(672,765)	(390,763)
Financing Activities:
Proceeds from notes payable – related party	725,000	150,000
Repayment of long-term debt	246
Net cash provided by financing activities	724,754	150,000
Net increase (decrease) in cash and cash equivalents	51,989	(240,763)
Cash and cash equivalents at beginning of the period	6,727	298,022	298,022
Cash and cash equivalents at end of the period	$ 58,716	$ 57,259	$ 6,727	$ 298,022

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance (in shares) at Sep. 25, 2021	1,854,403
Beginning balance at Sep. 25, 2021	$ 185,440	$ 4,312,969	$ (4,153,967)
Ending balance at Dec. 25, 2021	$ 185,440	4,325,592	(4,767,328)	$ (256,296)
Stock-based compensation		12,623
Net loss			(613,361)	(613,361)
Beginning balance (in shares) at Sep. 25, 2021	1,854,403
Beginning balance at Sep. 25, 2021	$ 185,440	4,312,969	(4,153,967)
Ending balance at Sep. 24, 2022	$ 185,440	4,364,687	(6,485,106)	(1,934,979)
Net loss				(2,331,139)
Beginning balance (in shares) at Sep. 24, 2022	1,854,403
Ending balance at Dec. 24, 2022	$ 185,440	4,378,017	(7,333,706)	(2,770,249)
Stock-based compensation		$ 13,330
Net loss			$ (848,600)	$ (848,600)

Note 1 - Description of the Bus

Note 1 - Description of the Business and Basis of Presentation	3 Months Ended
	Dec. 24, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1. Description of the Business and Basis of Presentation Company Operations Technical Communications Corporation (“TCC”) was incorporated in Massachusetts in 1961; its wholly-owned subsidiary, TCC Investment Corp., was organized in that jurisdiction in 1982. Technical Communications Corporation and TCC Investment Corp. are sometimes collectively referred to herein as the “Company”. The Company’s business consists of only one industry segment, which is the design, development, manufacture, distribution, marketing and sale of communications security devices, systems and services. The secure communications solutions provided by TCC protect vital information transmitted over a wide range of data, video, fax and voice networks. TCC’s products have been sold into over 115 countries and are in service with governments, military agencies, telecommunications carriers, financial institutions and multinational corporations. Interim Financial Statements The accompanying unaudited consolidated financial statements of Technical Communications Corporation and its wholly-owned subsidiary include all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented and in order to make the financial statements not misleading. All such adjustments are of a normal recurring nature. Interim results are not necessarily indicative of the results to be expected for the fiscal year ending September 30, 2023. The September 24, 2022 consolidated balance sheet contained herein was derived from the Company’s audited consolidated balance sheet at September 24, 2022 as contained in the Company’s Annual Report on Form 10-K for the fiscal year then ended as filed with the U.S. Securities and Exchange Commission (“SEC”). Certain footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted as allowed by SEC rules and regulations. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the fiscal year ended September 24, 2022 included in its Annual Report on Form 10-K as filed with the SEC (the “2022 Annual Report”). 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 Liquidity and Ability to Continue as a Going Concern For the quarter ended December 24, 2022, the Company generated a net loss of $848,600 and for the fiscal years ended September 24, 2022, September 25, 2021 and September 26, 2020, the Company generated net losses of $2,331,139, $1,088,386 and $910,650 and, although the Company generated $631,426 of net income in the fiscal year ended September 28, 2019, the Company suffered recurring losses from operations during the prior seven year period from fiscal 2012 to fiscal 2018. The Company has an accumulated deficit of $7,333,706 at December 24, 2022. These factors continue to raise substantial doubt about the Company's ability to continue as a going concern. Such consolidated financial statements do not include any adjustments to reflect the substantial doubt about the Company’s ability to continue as a going concern. On August 4, 2022, the Company issued an amended and restated demand promissory note in the principal amount of up to $4,000,000 in favor of Carl H. Guild, Jr. Mr. Guild, the Company’s Chief Executive Officer, President and Chairman of the Board, loaned the money to the Company to provide working capital. The $4,000,000 consists of $1,000,000 previously loaned to the Company at an interest rate of 6% and $2,000,000 previously loaned to the Company at an interest rate of 7.5% and an additional $1,000,000 at an interest rate of 7.5%. The additional funds will be available to the Company to borrow from Mr. Guild on a revolving basis and the loan has no specified term year and may be prepaid at any time without premium or penalty. The outstanding principal balance at December 24, 2022 was $3,725,000, plus accrued interest of $167,000. An interest payment of $30,000 was made in January of 2022. In December 2022 the Company implemented a partial furlough plan for the majority of salaried employees. The plan reduces the workweek to 24 hours and salaries have been reduced commensurately. In January of 2023 the Company reduced the workweek further to 16 hours. With this furlough plan in place we anticipate that our principal sources of liquidity, including the recent line of credit, will be sufficient to fund our activities through February 2023. In order to have sufficient cash to fund our operations beyond that point, we will need to secure new customer contracts, raise additional equity or debt capital, and reduce expenses, including payroll and payroll-related expenses through another employee furlough and/or separations. 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 pandemic on our customers as a result of their operations being reduced or shut down. TCC has been able to maintain its operations during this sustained period of disruption, but a continuation of the disruption in either our customers’ operations or those of the Company will continue to have a material adverse impact on sales activity and revenue. During fiscal year 2020, the Company was granted a loan from the SBA in the principal amount of $150,000 pursuant to the Economic Injury Disaster Loan program. This loan is payable monthly over 30 years at an annual interest rate of 3.75% commencing thirty months from the date of issuance. 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; while the common stock is quoted on the OTC Bulletin Board, the change in listing may have a negative impact on the liquidity of the stock and the Company’s ability to raise capital through offerings of its equity securities. 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. Reporting Period The Company’s by-laws call for its fiscal year to end on the Saturday closest to the last day of September, unless otherwise decided by its Board of Directors. Basis of Presentation The accompanying unaudited consolidated financial statements include the accounts of TCC and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation. The discussion and analysis of the Company’s financial condition and results of operations are based on the unaudited consolidated financial statements, which have been prepared in accordance with GAAP. The preparation of these unaudited consolidated financial statements requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. On an ongoing basis, management evaluates its estimates and judgments, including but not limited to those related to revenue recognition, inventory reserves, receivable reserves, marketable securities, impairment of long-lived assets, income taxes, fair value of financial instruments and stock-based compensation. Management bases its estimates on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature, estimates are subject to an inherent degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies and Significant Judgments and Estimates	3 Months Ended
	Dec. 24, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 2. Summary of Significant Accounting Policies and Significant Judgments and Estimates The Company’s significant accounting policies are described in “Note 2. Summary of Significant Accounting Policies” of the Notes to Consolidated Financial Statements in its 2022 Annual Report and are supplemented by the notes included in this Quarterly Report on Form 10-Q. The financial statements and related notes included in this Quarterly Report should be read in conjunction with the Company’s 2022 Annual Report.

Note 3 - Stock-based Compensati

Note 3 - Stock-based Compensation	3 Months Ended
Note 3 - Stock-based Compensation	Dec. 24, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 3. Stock-Based Compensation The following table summarizes stock-based compensation costs included in the Company’s consolidated statements of operations for the first quarter of each of fiscal 2023 and 2022: 2023 2022 Selling, general and administrative expenses $ 11,772 $ 10,563 Product development expenses 1,558 2,060 Total share-based compensation expense before taxes $ 13,330 $ 12,623 As of December 24, 2022, there was $75,759 of unrecognized compensation expense related to options outstanding. The unrecognized compensation expense will be recognized over the remaining requisite service period. As of December 24, 2022, the weighted average period over which the compensation expense is expected to be recognized is 2.9 years. On May 6, 2021 the Company adopted the 2021 Equity Incentive Plan (the “Plan”). The Plan authorizes the issuance of up to 300,000 shares. The Plan has not been approved by shareholders and allows for non-qualified stock option grants, stock appreciation rights (SARS), restricted stock and stock units and other stock and stock based awards. There were 28,000 shares outstanding at December 24, 2022. Vesting periods are at the discretion of the Board of Directors and typically range between zero five ten The Technical Communications Corporation 2005 Non-Statutory Stock Option Plan and 2010 Equity Incentive Plan are expired as of December 24, 2022 and options are no longer available for grant thereunder, although vested, unexercised options under such plans remain outstanding. There were an aggregate of 600,000 shares authorized for issuance under these plans, of which options to purchase 136,900 shares were outstanding at December 24, 2022. Vesting periods are at the discretion of the Board of Directors and typically range between zero five ten The following table summarizes stock option activity during the first three months of fiscal 2023: Options Outstanding Number of Shares Weighted Average Weighted Average Contractual Life Unvested Vested Total Exercise Price (in years) Outstanding, September 24, 2022 56,700 108,200 164,900 $ 3.45 5.98 Grants - - - - - Vested - - - Cancellations/forfeitures - - - - Outstanding, December 24, 2022 56,700 108,200 164,900 $ 3.45 5.73 Information related to the stock options vested and expected to vest as of December 24, 2022 is as follows: 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 48,000 8.32 $ 1.80 12,000 $ 1.87 $2.01 - $3.00 34,300 5.17 2.61 25,900 2.65 $3.01 - $4.00 43,500 6.34 3.60 33,300 3.60 $4.01 - $5.00 16,600 1.50 4.34 16,600 4.34 $5.01 - $10.00 22,500 3.02 7.36 20,400 7.37 164,900 5.73 $ 3.45 108,200 $ 4.00 The aggregate intrinsic value of the Company’s “in-the-money” outstanding and exercisable options as of December 24, 2022 and December 25, 2021 was $0 and $1,040, respectively. Nonvested stock options are subject to the risk of forfeiture until the fulfillment of specified conditions.

Note 4 - Revenue

Note 4 - Revenue	3 Months Ended
Note 4 - Revenue	Dec. 24, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 4. Revenue The following table presents the Company’s revenues disaggregated by revenue type for the first three months of fiscal 2023 and 2022. Revenue type: 2023 2022 Engineering services $ - $ 343,701 Equipment sales 121,537 79,780 Total $ 121,537 $ 423,481 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, we may grant net payment terms.

Note 5 - Inventories

Note 5 - Inventories	3 Months Ended
Note 5 - Inventories	Dec. 24, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 5. Inventories Inventories consisted of the following: December 24, 2022 September 24, 2022 Finished goods $ - $ - Work in process 478,375 489,854 Raw materials 493,708 476,331 Total inventory, net $ 972,083 $ 966,185

Note 6 - Leases

Note 6 - Leases	3 Months Ended
Note 6 - Leases	Dec. 24, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 6. Leases The Company leases space from a third party for all manufacturing, research and development, and corporate operations. The initial term of the lease was for five years through March 31, 2019 at an annual rate of $170,603. In addition, the lease contains options to extend the lease for two and one-half years through September 30, 2021 and another two The table below presents the maturity of the Company’s operating lease liability as of December 24, 2022: 2023 127,952 2024 85,301 Total lease payments 213,253 Less: Imputed interest (5,238 ) Total lease liability $ 208,015

Note 7 - Debt

Note 7 - Debt	3 Months Ended
Note 7 - Debt	Dec. 24, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 7. Debt On August 10, 2020, the Company also was granted a loan (the “SBA Loan”) from the SBA in the principal amount of $150,000 pursuant to the Economic Injury Disaster Loan program. The SBA Loan, which is evidenced by a Promissory Note dated August 10, 2020, is payable in monthly installments of $731, including principal and interest, over 30 years at an interest rate of 3.75% per year. The SBA Loan may be prepaid by the Company at any time prior to maturity with no prepayment penalties. The proceeds from this loan must be used solely as working capital to alleviate economic injury caused by the Covid-19 pandemic. Although originally repayable commencing one year after grant, on March 15, 2022 the SBA announced that payments on the SBA Loan would be deferred an additional six months. The Company initiated making monthly payments in December 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 limited to: (a) inventory, (b) equipment, (c) instruments, including promissory notes, (d) chattel paper, including tangible chattel paper and electronic chattel paper, (e) documents, (f) letter of credit rights, (g) accounts, including health-care insurance receivables and credit card receivables, (h) deposit accounts, (i) commercial tort claims, (j) general intangibles, including payment intangibles and software, and (k) as-extracted collateral, in each case as such terms may from time to time be defined in the Uniform Commercial Code. The aggregate amounts of principal maturities of long-term debt for the following fiscal years are: 2023 $ 3,023 2024 3,138 2025 3,257 2026 3,382 2027 3,511 Thereafter 133,443 $ 149,754 On August 4, 2022, the Company issued an amended and restated demand promissory note in the principal amount of up to $4,000,000 in favor of Carl H. Guild, Jr. Mr. Guild, the Company’s Chief Executive Officer, President and Chairman of the Board, loaned the money to the Company to provide working capital. The $4,000,000 consists of $1,000,000 previously loaned to the Company at an interest rate of 6% and $2,000,000 previously loaned to the Company at an interest rate of 7.5% and an additional $1,000,000 at an interest rate of 7.5%. The additional funds will be available to the Company to borrow from Mr. Guild on a revolving basis and the loan has no specified term year and may be prepaid at any time without premium or penalty. The outstanding principal balance at December 24, 2022 was $3,725,000, plus accrued interest of $167,000. An interest payment of approximately $30,000 was made in January of 2022.

Note 8 - Income Taxes

Note 8 - Income Taxes	3 Months Ended
Note 8 - Income Taxes	Dec. 24, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 8. Income Taxes The Company has not Under the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) the Company is entitled to Employee Retention Credits for parts of its fiscal 2020 and 2021 years. The Company has filed amended Employer’s Quarterly Federal Tax returns to apply for these credits. As a result the Company is entitled to $515,966 in credits of which $17,823 was received during Q1 of fiscal 2023. The Company expects to receive the remainder of the refunds from the IRS in fiscal 2023.

Note 9 - Loss Per Share

Note 9 - Loss Per Share	3 Months Ended
Note 9 - Loss Per Share	Dec. 24, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 9. Loss per Share Outstanding potentially dilutive stock options, which were not included in the net loss per share amounts as their effect would have been anti-dilutive, were as follows: 164,900 shares at December 24, 2022 and 143,900 shares at December 25, 2021.

Note 10 - Major Customers and E

Note 10 - Major Customers and Export Sales	3 Months Ended
Note 10 - Major Customers and Export Sales	Dec. 24, 2022
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 10. Major Customers and Export Sales During the three months ended December 24, 2022, the Company had two two one A breakdown of foreign and domestic net revenue for first three months of fiscal 2023 and 2022 is as follows: 2023 2022 Domestic $ 94,617 $ 343,701 Foreign 26,920 79,780 Total net revenue $ 121,537 $ 423,481 The Company sold products into one 2023 2022 Saudi Arabia 100 % 100 % A summary of foreign revenue, as a percentage of total foreign revenue by geographic area, for the first quarter of fiscal 2023 and 2022 is as follows: 2023 2022 Mid-East and Africa 100 % 100 %

Note 3 - Stock-based Compensa_2

Note 3 - Stock-based Compensation (Tables)	3 Months Ended
Note 3 - Stock-based Compensation (Tables)	Dec. 24, 2022
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	2023 2022 Selling, general and administrative expenses $ 11,772 $ 10,563 Product development expenses 1,558 2,060 Total share-based compensation expense before taxes $ 13,330 $ 12,623
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 (in years) Outstanding, September 24, 2022 56,700 108,200 164,900 $ 3.45 5.98 Grants - - - - - Vested - - - Cancellations/forfeitures - - - - Outstanding, December 24, 2022 56,700 108,200 164,900 $ 3.45 5.73
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 48,000 8.32 $ 1.80 12,000 $ 1.87 $2.01 - $3.00 34,300 5.17 2.61 25,900 2.65 $3.01 - $4.00 43,500 6.34 3.60 33,300 3.60 $4.01 - $5.00 16,600 1.50 4.34 16,600 4.34 $5.01 - $10.00 22,500 3.02 7.36 20,400 7.37 164,900 5.73 $ 3.45 108,200 $ 4.00

Note 4 - Revenue (Tables)

Note 4 - Revenue (Tables)	3 Months Ended
Note 4 - Revenue (Tables)	Dec. 24, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	2023 2022 Engineering services $ - $ 343,701 Equipment sales 121,537 79,780 Total $ 121,537 $ 423,481

Note 5 - Inventories (Tables)

Note 5 - Inventories (Tables)	3 Months Ended
Note 5 - Inventories (Tables)	Dec. 24, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 24, 2022 September 24, 2022 Finished goods $ - $ - Work in process 478,375 489,854 Raw materials 493,708 476,331 Total inventory, net $ 972,083 $ 966,185

Note 6 - Leases (Tables)

Note 6 - Leases (Tables)	3 Months Ended
Note 6 - Leases (Tables)	Dec. 24, 2022
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	2023 127,952 2024 85,301 Total lease payments 213,253 Less: Imputed interest (5,238 ) Total lease liability $ 208,015

Note 7 - Debt (Tables)

Note 7 - Debt (Tables)	3 Months Ended
Note 7 - Debt (Tables)	Dec. 24, 2022
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	2023 $ 3,023 2024 3,138 2025 3,257 2026 3,382 2027 3,511 Thereafter 133,443 $ 149,754

Note 10 - Major Customers and_2

Note 10 - Major Customers and Export Sales (Tables)	3 Months Ended
Note 10 - Major Customers and Export Sales (Tables)	Dec. 24, 2022
Notes Tables
Revenue from External Customers by Geographic Areas [Table Text Block]	2023 2022 Domestic $ 94,617 $ 343,701 Foreign 26,920 79,780 Total net revenue $ 121,537 $ 423,481
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	2023 2022 Saudi Arabia 100 % 100 % 2023 2022 Mid-East and Africa 100 % 100 %

Note 1 - Description of the B_2

Note 1 - Description of the Business and Basis of Presentation (Details Textual) - USD ($)		1 Months Ended	3 Months Ended		12 Months Ended
	Aug. 10, 2020	Jan. 31, 2022	Dec. 24, 2022	Dec. 25, 2021	Sep. 24, 2022	Sep. 25, 2021	Sep. 26, 2020	Sep. 28, 2019	Aug. 04, 2022	Nov. 18, 2021	May 06, 2021
Net Income (Loss) Attributable to Parent, Total			$ 848,600	$ 613,361	$ 2,331,139	$ 1,088,386	$ 910,650	$ (631,426)
Net Income (Loss) Attributable to Parent, Total			(848,600)	(613,361)	(2,331,139)	$ (1,088,386)	$ (910,650)	$ 631,426
Retained Earnings (Accumulated Deficit), Total			7,333,706		$ 6,485,106
Proceeds from Issuance of Long-Term Debt, Total			725,000	$ 150,000
Previously Loaned Promissory Note 3 [Member]
Notes Payable, Total			1,000,000
The S B A 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	30 years						30 years
Mr. Carl H. Guild [Member]
Line of Credit Facility, Maximum Borrowing Capacity										$ 2,000,000,000,000
Notes Payable, Total			3,725,000
Debt Instrument, Interest Rate, Stated Percentage											6%
Interest Payable			$ 167,000
Interest Paid, Excluding Capitalized Interest, Operating Activities		$ 30,000
Mr. Carl H. Guild [Member] \| Demand Promissory Note [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 4,000,000
Notes Payable, Total									4,000,000
Mr. Carl H. Guild [Member] \| Previously Loaned Promissory Note 1 [Member]
Notes Payable, Total									$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage									6%
Mr. Carl H. Guild [Member] \| Previously Loaned Promissory Note 2 [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 2,000,000
Debt Instrument, Interest Rate, Stated Percentage									750%
Mr. Carl H. Guild [Member] \| Previously Loaned Promissory Note 3 [Member]
Notes Payable, Total									$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage			7.50%						7.50%

Note 3 - Stock-based Compensa_3

Note 3 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Dec. 24, 2022	Sep. 24, 2022	Dec. 25, 2021	May 06, 2021
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 75,759
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	164,900	164,900
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value	$ 0		$ 1,040
Equity Incentive Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized				300,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	28,000
The 2005 Nonstatutory Stock Option Plan and 2010 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized	600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	136,900
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 10 months 24 days
Share-Based Payment Arrangement, Option [Member] \| Equity Incentive Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	10 years
Share-Based Payment Arrangement, Option [Member] \| Equity Incentive Plan 2021 [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	0 years
Share-Based Payment Arrangement, Option [Member] \| Equity Incentive Plan 2021 [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	5 years
Share-Based Payment Arrangement, Option [Member] \| The 2005 Nonstatutory Stock Option Plan and 2010 Equity Incentive Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	10 years
Share-Based Payment Arrangement, Option [Member] \| The 2005 Nonstatutory Stock Option Plan and 2010 Equity Incentive Plan [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	0 years
Share-Based Payment Arrangement, Option [Member] \| The 2005 Nonstatutory Stock Option Plan and 2010 Equity Incentive Plan [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	5 years

Note 3 - Stock-based Compensa_4

Note 3 - Stock-based Compensation - Stock-based Compensation Costs (Details) - USD ($)	3 Months Ended
	Dec. 24, 2022	Dec. 25, 2021
Stock-based compensation costs	$ 13,330	$ 12,623
Selling, General and Administrative Expenses [Member]
Stock-based compensation costs	11,772	10,563
Product Development Expenses [Member]
Stock-based compensation costs	$ 1,558	$ 2,060

Note 3 - Stock-based Compensa_5

Note 3 - Stock-based Compensation - Stock Option Activity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 24, 2022	Sep. 24, 2022
Number of shares, unvested (in shares)	56,700
Number of shares, vested (in shares)	108,200
Number of shares (in shares)	164,900
Outstanding, weighted average exercise price (in dollars per share)	$ 3.45
Outstanding, weighted average contractual life (Year)	5 years 8 months 23 days	5 years 11 months 23 days
Number of shares, unvested (in shares)	56,700	56,700
Number of shares, vested (in shares)	108,200	108,200
Number of shares (in shares)	164,900	164,900

Note 3 - Stock Based Compensati

Note 3 - Stock Based Compensation - Information Related to Stock Options (Details)	3 Months Ended
	Dec. 24, 2022 $ / shares shares
Number of shares (in shares) \| shares	164,900
Weighted-average remaining contractual life (Year)	5 years 8 months 23 days
Outstanding, weighted average exercise price (in dollars per share)	$ 3.45
Exercisable number of shares (in shares) \| shares	108,200
Exercisable weighted-average exercise price (in dollars per share)	$ 4
Range 1 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	1.01
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 2
Number of shares (in shares) \| shares	48,000
Weighted-average remaining contractual life (Year)	8 years 3 months 25 days
Outstanding, weighted average exercise price (in dollars per share)	$ 1.80
Exercisable number of shares (in shares) \| shares	12,000
Exercisable weighted-average exercise price (in dollars per share)	$ 1.87
Range 2 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	2.01
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 3
Number of shares (in shares) \| shares	34,300
Weighted-average remaining contractual life (Year)	5 years 2 months 1 day
Outstanding, weighted average exercise price (in dollars per share)	$ 2.61
Exercisable number of shares (in shares) \| shares	25,900
Exercisable weighted-average exercise price (in dollars per share)	$ 2.65
Range 3 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	3.01
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 4
Number of shares (in shares) \| shares	43,500
Weighted-average remaining contractual life (Year)	6 years 4 months 2 days
Outstanding, weighted average exercise price (in dollars per share)	$ 3.60
Exercisable number of shares (in shares) \| shares	33,300
Exercisable weighted-average exercise price (in dollars per share)	$ 3.60
Range 4 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	4.01
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 5
Number of shares (in shares) \| shares	16,600
Weighted-average remaining contractual life (Year)	1 year 6 months
Outstanding, weighted average exercise price (in dollars per share)	$ 4.34
Exercisable number of shares (in shares) \| shares	16,600
Exercisable weighted-average exercise price (in dollars per share)	$ 4.34
Range 5 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	5.01
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 10
Number of shares (in shares) \| shares	22,500
Weighted-average remaining contractual life (Year)	3 years 7 days
Outstanding, weighted average exercise price (in dollars per share)	$ 7.36
Exercisable number of shares (in shares) \| shares	20,400
Exercisable weighted-average exercise price (in dollars per share)	$ 7.37

Note 4 - Revenue - Disaggregati

Note 4 - Revenue - Disaggregation By Revenue Type (Details) - USD ($)	3 Months Ended
	Dec. 24, 2022	Dec. 25, 2021
Net revenue	$ 121,537	$ 423,481
Engineering Services [Member]
Net revenue	0	343,701
Equipment Sales [Member]
Net revenue	$ 121,537	$ 79,780

Note 5 - Inventories - Schedule

Note 5 - Inventories - Schedule of Inventory (Details) - USD ($)	Dec. 24, 2022	Sep. 24, 2022
Finished goods	$ 0	$ 0
Work in process	478,375	489,854
Raw materials	493,708	476,331
Total inventory, net	$ 972,083	$ 966,185

Note 6 - Leases (Details Textua

Note 6 - Leases (Details Textual) - USD ($)	3 Months Ended		18 Months Ended	42 Months Ended
Note 6 - Leases (Details Textual) - USD ($)	Dec. 24, 2022	Dec. 25, 2021	Sep. 24, 2022	Sep. 24, 2022	Sep. 30, 2021
Lease Annual Rent Payments				$ 170,603
Lessee, Operating Lease, Renewal Term (Year)					2 years 6 months
Operating Lease, Expense	$ 42,651	$ 42,651	$ 170,603

Note 6 - Leases - Maturity of O

Note 6 - Leases - Maturity of Operating Lease Liability (Details)	Jun. 25, 2022 USD ($)
Lessee, Operating Lease, Liability, to be Paid, Year One	$ 127,952
Lessee, Operating Lease, Liability, to be Paid, Year Two	85,301
Total lease payments	213,253
Less: Imputed interest	(5,238)
Total lease liability	$ 208,015

Note 7 - Debt (Details Textual)

Note 7 - Debt (Details Textual) - USD ($)		1 Months Ended	12 Months Ended
Note 7 - Debt (Details Textual) - USD ($)	Aug. 10, 2020	Jan. 31, 2022	Sep. 26, 2020	Dec. 24, 2022	Aug. 04, 2022	Apr. 07, 2022	Nov. 18, 2021	May 06, 2021
Mr. Carl H. Guild [Member]
Notes Payable, Total				$ 3,725,000
Line of Credit Facility, Maximum Borrowing Capacity Before Interest Rate Increase						$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage								6%
Interest Payable, Current				167,000
Interest Paid, Excluding Capitalized Interest, Operating Activities		$ 30,000
Mr. Carl H. Guild [Member] \| Advances Beyond Initial One Million [Member]
Debt Instrument, Interest Rate, Stated Percentage							7.50%
Amended and Restated LOC, Mr. Carl H. Guild [Member]
Interest Paid, Excluding Capitalized Interest, Operating Activities		$ 30,000
The S B A Loan [Member]
Debt Instrument, Periodic Payment, Total	$ 731
Debt Instrument, Term	30 years		30 years
Debt Instrument, Interest Rate, Stated Percentage	3.75%		3.75%
Demand Promissory Note [Member] \| Mr. Carl H. Guild [Member]
Notes Payable, Total					$ 4,000,000
Previously Loaned Promissory Note 3 [Member]
Notes Payable, Total				$ 1,000,000
Previously Loaned Promissory Note 3 [Member] \| Mr. Carl H. Guild [Member]
Notes Payable, Total					$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage				7.50%	7.50%

Note 7 - Debt - Principal Matur

Note 7 - Debt - Principal Maturities of Long-term Debt (Details)	Dec. 31, 2022 USD ($)
2023	$ 3,023
2024	3,138
2025	3,257
2026	3,382
2027	3,511
Thereafter	133,443
Long-Term Debt, Total	$ 149,754

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($)	3 Months Ended
Note 8 - Income Taxes (Details Textual) - USD ($)	Dec. 24, 2022	Dec. 25, 2021	Sep. 24, 2022
Income Tax Expense (Benefit), Total	$ 0	$ 0
Grants Receivable, Current	498,143		$ 515,966
Proceeds from Employee Retention Credits	17,823
CARES Act [Member]
Grants Receivable, Current	$ 515,966

Note 9 - Loss Per Share (Detail

Note 9 - Loss Per Share (Details Textual) - shares	3 Months Ended
Note 9 - Loss Per Share (Details Textual) - shares	Dec. 24, 2022	Dec. 25, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	164,900	143,900

Note 10 - Major Customers and_3

Note 10 - Major Customers and Export Sales (Details Textual)	3 Months Ended
	Dec. 24, 2022	Jun. 25, 2022	Dec. 25, 2021
Number of Countries in Which Products are Sold		1	1
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Number of Major Customers	2		2
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Two Customers [Member]
Concentration Risk, Percentage	94%		100%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer One [Member]
Concentration Risk, Percentage	73%		89%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Customer Two [Member]
Concentration Risk, Percentage	21%		11%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| One Customer [Member]
Number of Major Customers			1

Note 10 - Major Customers and_4

Note 10 - Major Customers and Export Sales - Foreign and Domestic Net Revenue 2 (Details) - USD ($)	3 Months Ended
	Dec. 24, 2022	Dec. 25, 2021
Net revenue	$ 121,537	$ 423,481
UNITED STATES
Net revenue	94,617	343,701
Non-US [Member]
Net revenue	$ 26,920	$ 79,780

Note 10 - Major Customers and_5

Note 10 - Major Customers and Export Sales - Foreign Revenue (Details)	3 Months Ended
	Dec. 24, 2022	Dec. 24, 2022	Dec. 25, 2021
SAUDI ARABIA
Foreign revenue by country		100%	100%
Mid-East and Africa [Member]
Foreign revenue by geographical area	100%		100%