FLANIGANS ENTERPRISES INC Revenue Disclosure
NOTE 7. DEFERRED REVENUE
Changes in deferred revenue on the consolidated balance sheets were as follows:
| Loyalty Program | ||||||||||||||||||||||||
| Gift Cards | Holiday Promo | Lunch Club | Big Daddy Good Customer | Other | Total | |||||||||||||||||||
| September 28, 2024 | $ | 1,388 | $ | $ | 102 | $ | 1,405 | $ | 2 | $ | 2,897 | |||||||||||||
| Revenue deferred | 3,598 | 1,811 | 20 | 1,404 | 7 | 6,840 | ||||||||||||||||||
| Revenue recognized | (3,434 | ) | (1,811 | ) | (87 | ) | (1,819 | ) | (7 | ) | (7,158 | ) | ||||||||||||
| September 27, 2025 | $ | 1,552 | $ | $ | 35 | $ | 990 | $ | 2 | $ | 2,579 | |||||||||||||
| September 30, 2023 | $ | 1,215 | $ | $ | 79 | $ | 1,341 | $ | $ | 2,635 | ||||||||||||||
| Revenue deferred | 3,560 | 1,663 | 24 | 831 | 2 | 6,080 | ||||||||||||||||||
| Revenue recognized | (3,387 | ) | (1,663 | ) | (1 | ) | (767 | ) | (5,818 | ) | ||||||||||||||
| September 28, 2024 | $ | 1,388 | $ | $ | 102 | $ | 1,405 | $ | 2 | $ | 2,897 | |||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Dec 19, 2025 | Showing above |
| 2024 | Dec 27, 2024 | |
| 2023 | Dec 29, 2023 | |
| 2022 | Jan 18, 2023 | |
About Revenue Disclosures
Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.
Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.