CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 02, 2021	Oct. 03, 2020
CURRENT ASSETS:
Cash and cash equivalents (includes $455 at January 2, 2021 and $567 at October 3, 2020 related to VIEs)	$ 10,813	$ 16,886
Accounts receivable (includes $140 at January 2, 2021 and $162 at October 3, 2020 related to VIEs)	2,433	1,738
Employee receivables	387	385
Inventories (includes $27 at January 2, 2021 and October 3, 2020 related to VIEs)	2,373	2,553
Prepaid and refundable income taxes (includes $274 at January 2, 2021 and October 3, 2020 related to VIEs)	4,596	2,870
Prepaid expenses and other current assets (includes $13 at January 2, 2021 and October 3, 2020 related to VIEs)	2,284	2,469
Total current assets	22,886	26,901
FIXED ASSETS - Net (includes $236 at January 2, 2021 and $241 at October 3, 2020 related to VIEs)	37,337	37,682
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,594 at January 2, 2021 and $2,658 at October 3, 2020 related to VIEs)	59,876	54,191
INTANGIBLE ASSETS - Net	427	49
GOODWILL	17,440	15,570
TRADEMARKS	4,220	3,720
DEFERRED INCOME TAXES	7,094	5,897
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,888	6,874
OTHER ASSETS (includes $82 at January 2, 2021 and October 3, 2020 related to VIEs)	2,582	2,432
TOTAL ASSETS	158,750	153,316
CURRENT LIABILITIES:
Accounts payable - trade (includes $80 at January 2, 2021 and $119 at October 3, 2020 related to VIEs)	2,476	2,329
Accrued expenses and other current liabilities (includes $259 at January 2, 2021 and $331 at October 3, 2020 related to VIEs)	12,060	12,688
Current portion of operating lease liabilities (includes $232 at January 2, 2021 and $226 at October 3, 2020 related to VIEs)	5,851	6,117
Current portion of notes payable (includes $52 at January 2, 2021 related to VIEs)	4,059	9,001
Total current liabilities	24,446	30,135
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $2,382 at January 2, 2021 and $2,442 at October 3, 2020 related to VIEs)	56,512	49,960
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs (includes $671 at January 2, 2021 and $723 at October 3, 2020 related to VIEs)	41,350	36,068
TOTAL LIABILITIES	122,308	116,163
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,502 shares at January 2, 2021 and October 3, 2020	35	35
Additional paid-in capital	13,563	13,503
Retained earnings	22,226	22,989
Total Ark Restaurants Corp. shareholders’ equity	35,824	36,527
NON-CONTROLLING INTERESTS	618	626
TOTAL EQUITY	36,442	37,153
TOTAL LIABILITIES AND EQUITY	$ 158,750	$ 153,316