CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
CURRENT ASSETS:
Cash and cash equivalents (includes $567 at October 3, 2020 and $170 at September 28, 2019 related to VIEs)	$ 16,886	$ 7,177
Accounts receivable (includes $162 at October 3, 2020 and $219 at September 28, 2019 related to VIEs)	1,738	2,621
Employee receivables	385	414
Inventories (includes $27 at October 3, 2020 and $41 at September 28, 2019 related to VIEs)	2,553	2,222
Prepaid and refundable income taxes (includes $274 at October 3, 2020 and $254 at September 28, 2019 related to VIEs)	2,870	254
Prepaid expenses and other current assets (includes $13 at October 3, 2020 and $12 at September 28, 2019 related to VIEs)	2,469	1,021
Total current assets	26,901	13,709
FIXED ASSETS - Net (includes $241 at October 3, 2020 and $236 at September 28, 2019 related to VIEs)	37,682	47,781
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,658 at October 3, 2020 related to VIEs)	54,191
INTANGIBLE ASSETS - Net	49	303
GOODWILL	15,570	15,570
TRADEMARKS	3,720	3,720
DEFERRED INCOME TAXES	5,897	4,106
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,874	6,821
OTHER ASSETS (includes $82 at October 3, 2020 and September 28, 2019 related to VIEs)	2,432	2,642
TOTAL ASSETS	153,316	94,652
CURRENT LIABILITIES:
Accounts payable - trade (includes $119 at October 3, 2020 and $65 at September 28, 2019 related to VIEs)	2,329	3,549
Accrued expenses and other current liabilities (includes $331 at October 3, 2020 and $440 at September 28, 2019 related to VIEs)	12,688	10,672
Accrued income taxes	0	285
Dividend payable	0	875
Current portion of operating lease liabilities (includes $226 at October 3, 2020 related to VIEs)	6,117
Current portion of notes payable	9,001	2,701
Total current liabilities	30,135	18,082
OPERATING LEASE DEFERRED CREDIT (includes $(30) at September 28, 2019 related to VIEs)		10,077
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $2,442 at October 3, 2020 related to VIEs)	49,960
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs (includes $723 at October 3, 2020 related to VIEs)	36,068	23,786
TOTAL LIABILITIES	116,163	51,945
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,502 shares at October 3, 2020 and 3,499 shares at September 28, 2019	35	35
Additional paid-in capital	13,503	13,277
Retained earnings	22,989	28,552
Total Ark Restaurants Corp. shareholders’ equity	36,527	41,864
NON-CONTROLLING INTERESTS	626	843
TOTAL EQUITY	37,153	42,707
TOTAL LIABILITIES AND EQUITY	$ 153,316	$ 94,652