CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
CURRENT ASSETS:
Cash and cash equivalents (includes $834 at October 1, 2022 and $785 at October 2, 2021 related to VIEs)	$ 23,439	$ 19,171
Certificate of deposit, plus accrued interest	5,021	0
Accounts receivable (includes $140 at October 1, 2022 and $358 at October 2, 2021 related to VIEs)	3,185	4,113
Employee receivables	440	380
Inventories (includes $38 at October 1, 2022 and $35 at October 2, 2021 related to VIEs)	3,707	3,510
Prepaid and refundable income taxes (includes $278 at October 1, 2022 and October 2, 2021 related to VIEs)	1,778	3,896
Prepaid expenses and other current assets (includes $17 at October 1, 2022 and $277 at October 2, 2021 related to VIEs)	1,523	3,205
Total current assets	39,093	34,275
FIXED ASSETS - Net (includes $212 at October 1, 2022 and $218 at October 2, 2021 related to VIEs)	34,682	36,174
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,076 at October 1, 2022 and $2,342 at October 2, 2021 related to VIEs)	101,720	56,336
INTANGIBLE ASSETS - Net	272	376
GOODWILL	17,440	17,440
TRADEMARKS	4,220	4,220
DEFERRED INCOME TAXES	3,118	3,700
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,465	6,425
OTHER ASSETS (includes $11 at October 1, 2022 and $82 at October 2, 2021 related to VIEs)	2,524	2,270
TOTAL ASSETS	209,534	161,216
CURRENT LIABILITIES:
Accounts payable - trade (includes $135 at October 1, 2022 and $213 at October 2, 2021 related to VIEs)	4,466	4,886
Accrued expenses and other current liabilities (includes $417 at October 1, 2022 and $374 at October 2, 2021 related to VIEs)	16,312	13,679
Current portion of operating lease liabilities (includes $272 at October 1, 2022 and $249 at October 2, 2021 related to VIEs)	7,530	6,165
Current portion of notes payable (includes $0 at October 1, 2022 and $95 at October 2, 2021 related to VIEs)	6,575	6,973
Total current liabilities	34,883	31,703
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $1,921 at October 1, 2022 and $2,193 at October 2, 2021 related to VIEs)	97,444	52,552
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs (includes $0 at October 1, 2022 and $101 at October 2, 2021 related to VIEs)	17,089	25,509
TOTAL LIABILITIES	149,416	109,764
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,600 shares at October 1, 2022 and 3,551 shares at October 2, 2021	36	36
Additional paid-in capital	15,493	14,492
Retained earnings	44,271	35,884
Total Ark Restaurants Corp. shareholders’ equity	59,800	50,412
NON-CONTROLLING INTERESTS	318	1,040
TOTAL EQUITY	60,118	51,452
TOTAL LIABILITIES AND EQUITY	$ 209,534	$ 161,216