CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 01, 2023	Oct. 01, 2022
CURRENT ASSETS:
Cash and cash equivalents (includes $560 at April 1, 2023 and $834 at October 1, 2022 related to VIEs)	$ 17,890	$ 23,439
Certificate of deposit, plus accrued interest	0	5,021
Accounts receivable (includes $154 at April 1, 2023 and $140 at October 1, 2022 related to VIEs)	3,676	3,185
Employee receivables	378	440
Inventories (includes $44 at April 1, 2023 and $38 at October 1, 2022 related to VIEs)	3,305	3,707
Prepaid and refundable income taxes (includes $279 at April 1, 2023 and $278 at October 1, 2022 related to VIEs)	319	1,778
Prepaid expenses and other current assets (includes $24 at April 1, 2023 and $17 at October 1, 2022 related to VIEs)	1,787	1,523
Total current assets	27,355	39,093
FIXED ASSETS - Net (includes $231 at April 1, 2023 and $212 at October 1, 2022 related to VIEs)	34,638	34,682
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $1,938 at April 1, 2023 and $2,076 at October 1, 2022 related to VIEs)	97,694	101,720
INTANGIBLE ASSETS - Net	230	272
GOODWILL	17,440	17,440
TRADEMARKS	4,220	4,220
DEFERRED INCOME TAXES	3,095	3,118
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,486	6,465
OTHER ASSETS (includes $11 at April 1, 2023 and October 1, 2022 related to VIEs)	2,154	2,524
Total assets	193,312	209,534
CURRENT LIABILITIES:
Accounts payable - trade (includes $211 at April 1, 2023 and $135 at October 1, 2022 related to VIEs)	4,137	4,466
Accrued expenses and other current liabilities (includes $353 at April 1, 2023 and $417 at October 1, 2022 related to VIEs)	12,987	16,312
Current portion of operating lease liabilities (includes $285 at April 1, 2023 and $272 at October 1, 2022 related to VIEs)	8,022	7,530
Current portion of notes payable	8,051	6,575
Total current liabilities	33,197	34,883
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $1,776 at April 1, 2023 and $1,921 at October 1, 2022 related to VIEs)	93,356	97,444
NOTES PAYABLE, LESS CURRENT PORTION	6,191	17,089
Total liabilities	132,744	149,416
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,600 shares at April 1, 2023 and October 1, 2022	36	36
Additional paid-in capital	13,967	15,493
Retained earnings	44,612	44,271
Total Ark Restaurants Corp. shareholders’ equity	58,615	59,800
NON-CONTROLLING INTERESTS	1,953	318
TOTAL EQUITY	60,568	60,118
TOTAL LIABILITIES AND EQUITY	$ 193,312	$ 209,534