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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Jun. 25, 2011	Jul. 20, 2011
Document and Entity Information [Abstract]
Entity Registrant Name	J&J SNACK FOODS CORP
Document Type	10-Q
Current Fiscal Year End Date	--09-25
Entity Common Stock, Shares Outstanding		18,673,848
Amendment Flag	false
Entity Central Index Key	0000785956
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 25, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 25, 2011	Sep. 25, 2010
Cash and cash equivalents	$ 79,643	$ 74,665
Marketable securities held to maturity	25,528	15,481
Accounts receivable, net	81,846	69,875
Inventories, net	66,561	50,630
Prepaid expenses and other	2,696	6,067
Deferred income taxes	3,876	3,813
	260,150	220,531
Property, plant and equipment, at cost
Land	2,496	2,016
Buildings	15,766	13,266
Improvements	20,845	19,590
Construction in progress	5,911	3,814
	440,425	414,403
Less accumulated depreciation and amortization	318,050	304,311
	122,375	110,092
Other assets
Goodwill	70,070	70,070
Other intangible assets, net	53,140	55,284
Marketable securities held to maturity	29,998	26,300
Other	2,213	1,717
	155,421	153,371
	537,946	483,994
Current obligations under capital leases	252	244
Accounts payable	61,872	52,338
Accrued liabilities	10,028	4,269
Accrued compensation expense	10,164	12,244
Dividends payable	2,193	1,986
	84,509	71,081
Long-term obligations under capital leases	429	619
Deferred income taxes	34,538	30,401
Other long-term liabilities	1,162	1,318
	36,129	32,338
Capital stock
Preferred, $1 par value; authorized, 10,000 shares; none issued	0	0
Common, no par value; authorized 50,000 shares; issued and outstanding, 18,662 and 18,491 shares, respectively	42,150	38,453
Accumulated other comprehensive loss	(2,344)	(2,854)
Retained earnings	377,502	344,976
	417,308	380,575
	537,946	483,994
Plant Machineryand Equipment [Member]
Property, plant and equipment, at cost
Equipment	156,923	144,697
Marketing Equipment [Member]
Property, plant and equipment, at cost
Equipment	221,219	214,545
Transportation Equipment [Member]
Property, plant and equipment, at cost
Equipment	4,095	3,785
Office Equipment [Member]
Property, plant and equipment, at cost
Equipment	$ 13,170	$ 12,690

Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Thousands	Jun. 25, 2011	Sep. 25, 2010
Preferred, par value (in Dollars per share)	$ 1	$ 1
Preferred, shares authorized	10,000	10,000
Preferred, shares issued	0	0
Common, par value (in Dollars per share)	$ 0	$ 0
Common, shares authorized	50,000	50,000
Common, shares issued	18,622	18,491
Common, shares outstanding	18,622	18,491

Consolidated Statements of Earnings - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

9 Months Ended

Jun. 25, 2011

Jun. 26, 2010

Jun. 25, 2011

Jun. 26, 2010

Net Sales

$ 206,328

$ 189,729

$ 524,691

$ 496,192

Cost of goods sold(1)

^[1]

138,787

124,698

362,027

335,345

Gross Profit

67,541

65,031

162,664

160,847

Operating expenses

Marketing (2)

^[2]

18,462

19,341

51,404

52,228

Distribution (3)

^[3]

15,133

13,434

40,805

38,422

Administrative (4)

^[4]

6,355

6,139

17,890

17,765

Other general expense

530

577

40,480

38,969

110,676

108,474

Operating Income

27,061

26,062

51,988

52,373

Other income (expense)

Gain on bargain purchase of a business

6,580

Investment income

251

282

694

876

Interest expense & other

(34)

(46)

(106)

(159)

Earnings before income taxes

33,858

26,298

59,156

53,090

Income taxes

10,532

10,437

20,077

21,138

NET EARNINGS

$ 23,326

$ 15,861

$ 39,079

$ 31,952

Earnings per diluted share (in Dollars per share)

$ 1.24

$ 0.85

$ 2.08

$ 1.71

Weighted average number of diluted shares (in Shares)

18,829

18,731

18,766

18,705

Earnings per basic share (in Dollars per share)

$ 1.25

$ 0.86

$ 2.10

$ 1.73

Weighted average number of basic shares (in Shares)

18,700

18,529

18,639

18,516

[1]	Includes share-based compensation expense of $31 and $112 for the three and nine months ended June 25, 2011, respectively and $44 and $143 for the three and nine months ended June 26, 2010, respectively.
[2]	Includes share-based compensation expense of $67 and $246 for the three and nine months ended June 25, 2011, respectively and $109 and $361 for the three and nine months ended June 26, 2010, respectively.
[3]	Includes share-based compensation expense and $3 and $13 for the three and nine months ended June 25, 2011, respectively and $5 and $17 for the three and nine months ended June 26, 2010, respectively.
[4]	Includes share-based compensation expense of $60 and $301 for the three and nine months ended June 25, 2011, respectively and $145 and $460 for the three and nine months ended June 26, 2010, respectively.

Consolidated Statements of Earnings (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 25, 2011	Jun. 26, 2010	Jun. 25, 2011	Jun. 26, 2010
Cost OfGoods Sold [Member]
Allocated Share Based Compensation	$ 31	$ 44	$ 112	$ 143
Marketing [Member]
Allocated Share Based Compensation	67	109	246	361
Distribution [Member]
Allocated Share Based Compensation	3	5	13	17
Administrative [Member]
Allocated Share Based Compensation	$ 60	$ 145	$ 301	$ 460

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 25, 2011	Jun. 26, 2010
Operating activities:
Net earnings	$ 39,079	$ 31,952
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization of fixed assets	18,649	18,147
Amortization of intangiblesand deferred costs	4,013	3,891
Share-based compensation	672	992
Gain on bargain purchase of a business	(6,580)
Deferred income taxes	(57)	(14)
Other	19	1
Changes in assets and liabilities net of effects from purchase of companies
Increase in accounts receivable	(11,890)	(5,051)
Increase in inventories	(9,144)	(7,033)
Decrease (increase) in prepaid expenses	3,382	(356)
Increase in accounts payable and accrued liabilities	13,137	4,709
Net cash provided by operating activities	51,280	47,238
Investing activities:
Payments for purchases of companies,net of cash acquired	(8,806)	(25,185)
Purchases of property, plant and equipment	(20,069)	(21,314)
Purchase of marketable securities	(41,293)	(50,496)
Proceeds from redemption and sales of marketable securities	27,547	53,956
Proceeds from disposal of property and equipment	303	246
Other	(584)	(9)
Net cash used in investing activities	(42,902)	(42,802)
Financing activities:
Payments to repurchase common stock		(5,894)
Proceeds from issuance of stock	2,869	925
Payments on capitalized lease obligations	(182)	(72)
Payment of cash dividend	(6,347)	(5,762)
Net cash used in financing activities	(3,660)	(10,803)
Effect of exchange rate on cash and cash equivalents	260	317
Net increase (decrease) in cash and cash equivalents	4,978	(6,050)
Cash and cash equivalents at beginning of period	74,665	60,343
Cash and cash equivalents at end of period	$ 79,643	$ 54,293

Note 1

3 Months Ended

Jun. 25, 2011

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Note 1

In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the financial position and the results of operations and cash flows. Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported net earnings.

The results of operations for the three months and nine months ended June 25, 2011 and June 26, 2010 are not necessarily indicative of results for the full year. Sales of our frozen beverages and frozen juice bars and ices are generally higher in the third and fourth quarters due to warmer weather.

While we believe that the disclosures presented are adequate to make the information not misleading, it is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 25, 2010.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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+ Details

Note 2

3 Months Ended

Jun. 25, 2011

Significant Accounting Policies [Text Block]

Note 2

We recognize revenue from our products when the products are shipped to our customers. Repair and maintenance equipment service revenue is recorded when it is performed provided the customer terms are that the customer is to be charged on a time and material basis or on a straight-line basis over the term of the contract when the customer has signed a service contract. Revenue is recognized only where persuasive evidence of an arrangement exists, our price is fixed or estimable and collectability is reasonably assured. We record offsets to revenue for allowances, end-user pricing adjustments, trade spending, coupon redemption costs and returned product. Customers generally do not have the right to return product unless it is damaged or defective. We provide an allowance for doubtful receivables after taking into consideration historical experience and other factors. The allowance for doubtful receivables was $616,000 and $591,000 at June 25, 2011 and September 25, 2010, respectively.

Note 3

3 Months Ended

Jun. 25, 2011

Property, Plant and Equipment Disclosure [Text Block]

Note 3

Depreciation of equipment and buildings is provided for by the straight-line method over the assets’ estimated useful lives. Amortization of improvements is provided for by the straight-line method over the term of the lease or the assets’ estimated useful lives, whichever is shorter. Licenses and rights,customer relationships and non compete agreements arising from acquisitions are amortized by the straight-line method over periods ranging from 3 to 20 years.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Note 4

3 Months Ended

Jun. 25, 2011

Earnings Per Share [Text Block]

Note 4

Basic earnings per common share (EPS) excludes dilution and is computed by dividing income available to common shareholders by the weighted average common shares outstanding during the period. Diluted EPS takes into consideration the potential dilution that could occur if securities (stock options) or other contracts to issue common stock were exercised and converted into common stock. Our calculation of EPS is as follows:

	Three Months Ended June 25, 2011
	Income		Shares		Per Share
	(Numerator)		(Denominator)		Amount

	(in thousands, except per share amounts)
Basic EPS
Net Earnings available to common stockholders	$	23,326		18,700	$	1.25

Effect of Dilutive Securities
Options		-		129		(0.01	)

Diluted EPS
Net Earnings available to common stockholders plus assumed conversions	$	23,326		18,829	$	1.24

	Nine Months Ended June 25, 2011
	Income		Shares		Per Share
	(Numerator)		(Denominator)		Amount

	(in thousands, except per share amounts)
Basic EPS
Net Earnings available to common stockholders	$	39,079		18,639	$	2.10

Effect of Dilutive Securities
Options		-		127		(0.02	)

Diluted EPS
Net Earnings available to common stockholders plus assumed conversions	$	39,079		18,766	$	2.08

	Three Months Ended June 26, 2010
	Income		Shares		Per Share
	(Numerator)		(Denominator)		Amount

	(in thousands, except per share amounts)
Basic EPS
Net Earnings available to common stockholders	$	15,861		18,529	$	0.86

Effect of Dilutive Securities
Options		-		202		(0.01	)

Diluted EPS
Net Earnings available to common stockholders plus assumed conversions	$	15,861		18,731	$	0.85

	Nine Months Ended June 26, 2010
	Income		Shares		Per Share
	(Numerator)		(Denominator)		Amount

	(in thousands, except per share amounts)
Basic EPS
Net Earnings available to common stockholders	$	31,952		18,516	$	1.73

Effect of Dilutive Securities
Options		-		189		(0.02	)

Diluted EPS
Net Earnings available to common stockholders plus assumed conversions	$	31,952		18,705	$	1.71

Note 5

3 Months Ended

Jun. 25, 2011

Comprehensive Income (Loss) Note [Text Block]

Note 5 Our calculation of comprehensive income is as follows:

	Three months ended					Nine months ended
	June 25,		June 26,			June 25,		June 26,
	2011		2010			2011		2010
	(in thousands)

Net Earnings	$	23,326	$	15,861		$	39,079	$	31,952
Foreign Currency translation adjustment		29		(98	)		510		453
Comprehensive income	$	23,355	$	15,763		$	39,589	$	32,405

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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+ Details

Note 6

3 Months Ended

Jun. 25, 2011

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Note 6 At June 25, 2011, the Company has three stock-based employee compensation plans. Share-based compensation was recognized as follows:

	Three months ended				Nine months ended
	June 25,		June 26,		June 25,		June 26,
	2011		2010		2011		2010
	(in thousands, except per share amounts)

Stock Options	$	40	$	127	$	140	$	500
Stock purchase plan		37		53		169		152
Deferred stock issued to outside directors		-		34		46		103
Restricted stock issued to an employee		-		8		-		28
	$	77	$	222	$	355	$	783

Per diluted share	$	-	$	0.01	$	0.02	$	0.04

The above compensation is net of tax benefits	$	84	$	81	$	317	$	198

The Company anticipates that share-based compensation will not exceed $600,000 net of tax benefits, or approximately $.03 per share for the fiscal year ending September 24, 2011.

The fair value of each option grant is estimated on the date of grant using the Black-Scholes options-pricing model with the following weighted average assumptions used for grants in fiscal 2010 first nine months: expected volatility of 28%; risk-free interest rate of 2.14%; dividend rate of 1.2% and expected lives ranging between 5 and 10 years.

During the 2010 nine month period, the Company granted 100,330 stock options. The weighted-average grant date fair value of these options was $9.11. No options were issued in the third quarter of 2010 or in the nine month period ended June 25, 2011.

Expected volatility for both years is based on the historical volatility of the price of our common shares over the past 54 months for 5 year options and 10 years for 10 year options. We use historical information to estimate expected life and forfeitures within the valuation model. The expected term of awards represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the expected life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Compensation cost is recognized using a straight-line method over the vesting or service period and is net of estimated forfeitures.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
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-Paragraph 2
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-Name Accounting Standards Codification
-Topic 718
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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Note 7

3 Months Ended

Jun. 25, 2011

Income Tax Disclosure [Text Block]

Note 7

We account for our income taxes under the liability method. Under the liability method, deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities as measured by the enacted tax rates that will be in effect when these differences reverse. Deferred tax expense is the result of changes in deferred tax assets and liabilities.

Additionally, we recognize a liability for income taxes and associated penalties and interest for tax positions taken or expected to be taken in a tax return which are more likely than not to be overturned by taxing authorities (“uncertain tax positions”). We have not recognized a tax benefit in our financial statements for these uncertain tax positions.

The total amount of gross unrecognized tax benefits is $1,125,000 and $1,249,000 on June 25, 2011 and September 25, 2010, respectively, all of which would impact our effective tax rate over time, if recognized. We recognize interest and penalties related to income tax matters as a part of the provision for income taxes. As of June 25, 2011 and September 25, 2010, respectively, the Company has $401,000 and $429,000 of accrued interest and penalties.

In addition to our federal tax return and tax returns for Mexico and Canada, we file tax returns in all states that have a corporate income tax with virtually all open for examination for three to four years.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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+ Details

Note 8

3 Months Ended

Jun. 25, 2011

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

Note 8

In January 2010, the FASB issued guidance that amends existing disclosure requirements of fair value measurements adding required disclosures about items transferring into and out of Levels 1 and 2 in the fair value hierarchy; adding separate disclosures about purchases, sales, issuances, and settlements relative to Level 3 measurements; and clarifying, among other things, the existing fair value disclosures about the level of disaggregation. This guidance was effective for our fiscal year beginning September 26, 2010, except for the requirement to provide Level 3 activity of purchases, sales, issuances, and settlements on a gross basis, which will be effective for our fiscal year beginning September 25, 2011. Since this standard impacts disclosure requirements only, its adoption has not and will not have any impact on the Company’s consolidated results of operations or financial condition.

In December 2010, the FASB issued guidance which requires that if a company presents comparative financial statements to include business combinations, the company should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. This guidance also expands the supplemental pro forma adjustments to include a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma revenue and earnings. This guidance is effective for our fiscal year beginning September 25, 2011. The adoption of this guidance will not have a material impact on the Company’s financial position, results of operations or cash flows.

In May 2011, the FASB issued guidance which amends current fair value measurement and disclosure guidance to include increased transparency around valuation inputs and investment categorization. This guidance results in common principles and requirements for measuring fair value and for disclosing information about fair value measurements. This guidance will be effective for our second quarter of fiscal year 2012, and is not expected to have a material impact on our financial statements.

In June 2011, the FASB issued guidance which gives us the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both options, we are required to present each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. This guidance eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders' equity. The amendments in this guidance do not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. This guidance will be effective for our fiscal year 2013, and is not expected to have a material impact on our financial statements.

In December 2010, the FASB issued guidance related to goodwill impairment testing for reporting entities with a zero or negative carrying amount. Under the amended guidance, we must consider whether it is more likely than not that a goodwill impairment exists for reporting units with a zero or negative carrying amount. If it is more likely than not that a goodwill impairment exists, the second step of the goodwill impairment test must be performed to measure the amount of the goodwill impairment loss, if any. This guidance is effective for our fiscal year 2012 and is not expected to have a material impact on our financial statements.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 2, 17, 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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+ Details

Note 9

3 Months Ended

Jun. 25, 2011

Inventory Disclosure [Text Block]

Note 9 Inventories consist of the following:

	June 25,		September 25,
	2011		2010
	(unaudited)
	(in thousands)

Finished goods	$	32,419	$	22,171
Raw materials		12,779		8,702
Packaging materials		6,071		4,727
Equipment parts & other		15,292		15,030
	$	66,561	$	50,630

The above inventories are net of reserves	$	4,717	$	4,189

Note 10

3 Months Ended

Jun. 25, 2011

Segment Reporting Disclosure [Text Block]

Note 10

We principally sell our products to the food service and retail supermarket industries. Sales and results of our frozen beverages business are monitored separately from the balance of our food service business because of different distribution and capital requirements. We maintain separate and discrete financial information for the three operating segments mentioned above which is available to our Chief Operating Decision Makers.

We have applied no aggregation criteria to any of these operating segments in order to determine reportable segments. Our three reportable segments are Food Service, Retail Supermarkets and Frozen Beverages. The Restaurant Group, operator of two BAVARIAN PRETZEL BAKERY retail stores with sales of $502,000 in the nine months ended June 25, 2011, has been included in Food Service because it no longer meets the quantitative thresholds under the guidance for reportable segments to be shown separately. All inter-segment net sales and expenses have been eliminated in computing net sales and operating income (loss). These segments are described below.

Food Service

The primary products sold by the food service group are soft pretzels, frozen juice treats and desserts, churros, dough enrobed handheld products and baked goods. Our customers in the food service industry include snack bars and food stands in chain, department and discount stores; malls and shopping centers; fast food outlets; stadiums and sports arenas; leisure and theme parks; convenience stores; movie theatres; warehouse club stores; schools, colleges and other institutions. Within the food service industry, our products are purchased by the consumer primarily for consumption at the point-of-sale.

Retail Supermarkets

The primary products sold by the retail supermarket segment are soft pretzel products – including SUPERPRETZEL, frozen juice treats and desserts including LUIGI’S Real Italian Ice, MINUTE MAID Juice Bars and Soft Frozen Lemonade, WHOLE FRUIT frozen fruit bars, WHOLE FRUIT Sorbet, ICEE Squeeze-Up Tubes, dough enrobed handheld products and TIO PEPE’S Churros. Within the retail supermarket channel, our frozen and prepackaged products are purchased by the consumer for consumption at home.

Frozen Beverages

We sell frozen beverages and related products to the food service industry, including our restaurant group, primarily under the names ICEE, SLUSH PUPPIE, PARROT ICE and ARCTIC BLAST in the United States, Mexico and Canada. We also provide repair and maintenance service to customers for customers’ owned equipment.

The Chief Operating Decision Maker for Food Service and Retail Supermarkets and the Chief Operating Decision Maker for Frozen Beverages monthly review detailed operating income statements and sales reports in order to assess performance and allocate resources to each individual segment. In addition, the Chief Operating Decision Makers review and evaluate depreciation, capital spending and assets of each segment on a quarterly basis to monitor cash flow and asset needs of each segment. Information regarding the operations in these three reportable segments is as follows:

	Three months ended						Nine months ended
	June 25,			June 26,			June 25,			June 26,
	2011			2010			2011			2010

Sales to External Customers:
Food Service
Soft pretzels	$	26,686		$	25,349		$	76,342		$	75,117
Frozen Juices and ices		17,176			15,949			35,904			33,320
Churros		11,004			8,035			31,258			21,955
Handhelds		2,835			-			2,835			-
Bakery		58,080			57,089			173,209			171,161
Other		5,598			6,217			14,929			18,014
	$	121,379		$	112,639		$	334,477		$	319,567

Retail Supermarket
Soft pretzels	$	7,524		$	7,176		$	23,972		$	23,079
Frozen juices and ices		17,943			17,347			33,419			30,153
Handhelds		2,807			-			2,807			-
Coupon redemption		(940	)		(767	)		(2,264	)		(2,122	)
Other		506			186			1,216			560
	$	27,840		$	23,942		$	59,150		$	51,670

Frozen Beverages
Beverages	$	41,260		$	38,812		$	89,789		$	86,435
Repair and
maintenance service		11,078			10,490		$	30,831			30,058
Machines Sales		4,071			3,082		$	8,812			6,712
Other		700			764		$	1,632			1,750
	$	57,109		$	53,148		$	131,064		$	124,955

Consolidated Sales	$	206,328		$	189,729		$	524,691		$	496,192

Depreciation and Amortization:
Food Service	$	4,197		$	4,297		$	12,700		$	12,709
Retail Supermarket		-			-			-			-
Frozen Beverages		3,324			3,226		$	9,962			9,329
	$	7,521		$	7,523		$	22,662		$	22,038

Operating Income
Food Service	$	13,875		$	14,610		$	36,795		$	37,941
Retail Supermarket		3,545			3,809		$	7,677			7,467
Frozen Beverages		9,641			7,643		$	7,516			6,965
	$	27,061		$	26,062		$	51,988		$	52,373

Capital Expenditures:
Food Service	$	5,130		$	4,135		$	10,357		$	9,869
Retail Supermarket		-			-			-			-
Frozen Beverages		4,322			4,098		$	9,712			11,445
	$	9,452		$	8,233		$	20,069		$	21,314

Assets:
Food Service	$	389,042		$	326,113		$	389,042		$	326,113
Retail Supermarket		3,587			2,731			3,587			2,731
Frozen Beverages		145,317			138,398			145,317			138,398
	$	537,946		$	467,242		$	537,946		$	467,242

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Note 11

3 Months Ended

Jun. 25, 2011

Intangible Assets Disclosure [Text Block]

Note 11

Our three reporting units, which are also reportable segments, are Food Service, Retail Supermarkets and Frozen Beverages.

The carrying amounts of acquired intangible assets for the Food Service, Retail Supermarkets and Frozen Beverage segments as of June 25, 2011 and September 25, 2010 are as follows:

	June 25, 2011				September 25, 2010
	Gross				Gross
	Carrying		Accumulated		Carrying		Accumulated
	Amount		Amortization		Amount		Amortization
	(in thousands)

FOOD SERVICE
Indefinite lived intangible assets
Trade Names	$	12,880	$	-	$	12,204	$	-

Amortized intangible assets
Non compete agreements		470		407		470		351
Customer relationships		40,024		18,097		40,024		15,160
License and rights		3,606		2,401		3,606		2,287
	$	56,980	$	20,905	$	56,304	$	17,798

RETAIL SUPERMARKETS
Indefinite lived intangible assets
Trade Names	$	3,380	$	-	$	2,731	$	-

Amortized Intangible Assets
Customer relationships		207		-		-		-
	$	3,587	$	-	$	2,731	$	-


FROZEN BEVERAGES
Indefinite lived intangible assets
Trade Names	$	9,315	$	-	$	9,315	$	-

Amortized intangible assets
Non compete agreements		198		184		198		165
Customer relationships		6,478		3,374		6,478		2,876
Licenses and rights		1,601		556		1,601		504
	$	17,592	$	4,114	$	17,592	$	3,545

Amortized intangible assets are being amortized by the straight-line method over periods ranging from 3 to 20 years and amortization expense is reflected throughout operating expenses. Intangible assets of $1,532,000 were acquired in the food service and retail supermarkets segments in the three months ended June 25, 2011, in the handhelds acquisition. Aggregate amortization expense of intangible assets for the three months ended

June 25, 2011 and June 26 2010 was $1,127,000 and $1,149,000 respectively and for the nine months ended June 25, 2011 and June 26, 2010 was $3,676,000 and $3,394,000 respectively.

Estimated amortization expense for the next five fiscal years is approximately $4,800,000 in 2011, $4,500,000 in 2012, and $4,400,000 in 2013 and 2014 and $4,300,000 in 2015. The weighted average amortization period of the intangible assets is 10.1 years.

Goodwill

The carrying amounts of goodwill for the Food Service, Retail Supermarket and Frozen Beverage segments are as follows:

	Food Service		Retail Supermarket		Frozen Beverages		Total
	(in thousands)

Balance at June 25, 2011	$	34,130	$	-	$	35,940	$	70,070

There were no changes in the carrying amounts of goodwill for the three months ended June 25, 2011.

Note 12

3 Months Ended

Jun. 25, 2011

Fair Value Disclosures [Text Block]

Note 12

We have classified our investment securities as marketable securities held to maturity. The FASB defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the FASB has established three levels of inputs that may be used to measure fair value:

Level 1

Observable inputs such as quoted prices in active markets for identical assets or liabilities;

Level 2

Observable inputs, other than Level 1 inputs in active markets, that are observable either directly or indirectly; and

Level 3

Unobservable inputs for which there is little or no market data, which require the reporting entity to

develop its own assumptions.

We have concluded that the carrying value of certificates of deposit placed through the Certificate of Deposit Account Registry Service equals fair market value. Other marketable securities held to maturity values are derived solely from level 1 inputs.

The amortized cost, unrealized gains and losses, and fair market values of our investment securities held to maturity at June 25, 2011 are summarized as follows:

			Gross		Gross		Fair
	Amortized		Unrealized		Unrealized		Market
	Cost		Gains		Losses		Value
	(in thousands)
US Government Agency Debt	$	29,998	$	39	$	85	$	29,952
FDIC Backed Corporate Debt		8,037		53		-		8,090
Certificate of Deposit		17,491		2		-		17,493
	$	55,526	$	94	$	85	$	55,535

All of the certificates of deposit are within the FDIC limits for insurance coverage.

The amortized cost, unrealized gains and losses, and fair market values of our investment securities held to maturity at September 25, 2010 are summarized as follows:

			Gross		Gross		Fair
	Amortized		Unrealized		Unrealized		Market
	Cost		Gains		Losses		Value
	(in thousands)
US Government Agency Debt	$	8,000	$	53	$	-	$	8,053
FDIC Backed Corporate Debt		13,107		144		-		13,251
Certificate of Deposit		20,674		5		-		20,679
	$	41,781	$	202	$	-	$	41,983

All of the certificates of deposit are within the FDIC limits for insurance coverage.

The amortized cost and fair value of the Company’s held to maturity securities by contractual maturity at June 25, 2011 and September 25, 2010 are summarized as follows:

	June 25, 2011				September 25, 2010
	(in thousands)
			Fair				Fair
	Amortized		Market		Amortized		Market
	Cost		Value		Cost		Value

Due in one year or less	$	25,528	$	25,583	$	15,481	$	15,501
Due after one year through five years		8,998		8,987		26,300		26,482
Due after 5 years through 10 years		21,000		20,965		-		-
Total held to maturity securities	$	55,526	$	55,535	$	41,781	$	41,983
Less current portion		25,528		25,583		15,481		15,501
Long term held to maturity securities	$	29,998	$	29,952	$	26,300	$	26,482

Proceeds from the redemption and sale of marketable securities were $2,022,000 and $27,547,000 in the three and nine months ended June 25, 2011, respectively; and $4,618,000 and $53,956,000 in the three and nine months ended June 26, 2010, respectively. A gain of $27,000 was recorded in the nine months ended June 25, 2011 with no gain recorded in the three months ended June 25, 2011. We use the specific identification method to determine the cost of securities sold.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Subparagraph a, b
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 17-22, 27, 28
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
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+ Details

Note 13

3 Months Ended

Jun. 25, 2011

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Note 13

In February 2010, we acquired the assets of Parrot Ice, a manufacturer and distributor of a premium brand frozen beverage sold primarily in convenience stores. Revenues from Parrot Ice were approximately $1.5 million for our 2010 fiscal year.

On June 10, 2010, we acquired the assets of California Churros, Inc., a manufacturer and seller of a premium brand churro. Revenues from CALIFORNIA CHURROS were approximately $2.5 million for our 2010 fiscal year.

In May 2011, we acquired the frozen handheld business of ConAgra Foods. This business had sales of approximately $50 million over the prior twelve months to food service and retail supermarket customers.

These acquisitions were and will be accounted for under the purchase method of accounting, and their operations are and will be included in the consolidated financial statements from their respective acquisition dates.

The purchase price allocation for the California Churros acquisition and other acquisitions, including Parrot Ice, which were made during the 2010 fiscal year is as follows:

	California
	Churros		Other
	(in thousands)

Working Capital	$	1,075	$	-
Property, plant & equipment		2,373		1,135
Trade Names		4,024		-
Customer Relationships		6,737		-
Covenant not to Compete		35		50
Goodwill		9,756		-
	$	24,000	$	1,185

Acquisition costs of $184,000 for these acquisitions are included in administrative and other general expense for the three and nine months ended June 26, 2010.

The preliminary purchase price allocation for the handhelds acquisition is as follows:

	(in thousands)

Working Capital	$	6,955
Property, plant & equipment		11,036
Trade Names		1,325
Customer Relationships		207
Deferred tax liability		(4,137	)


Net Assets Acquired		15,386

Purchase Price		8,806

Gain on bargain purchase	$	6,580

The preliminary purchase price allocation resulted in the recognition of a gain on bargain purchase of approximately $6,580,000 which is included in other income in the consolidated statement of earnings for the three and nine months ended June 25, 2011. The gain on bargain purchase resulted from the fair value of the identifiable net assets acquired exceeding the purchase price.

Acquisition costs of $464,000 and $534,000 for the handhelds acquisition are included in other general expense in the consolidated statements of earnings for the three and nine months ended June 25, 2011, respectively.

The goodwill and intangible assets acquired in the business combinations are recorded at fair value. To measure fair value for such assets, we use techniques including discounted expected future cash flows (Level 3 input).

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Paragraph F4
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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+ Details