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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands
12 Months Ended
Sep. 30, 2023
Oct. 01, 2022
REVENUES:    
Revenues $ 184,793,000 $ 183,674,000
COSTS AND EXPENSES:    
Payroll expenses 66,322,000 60,000,000
Other operating costs and expenses 23,498,000 21,823,000
General and administrative expenses 12,407,000 12,936,000
Goodwill impairment 10,000,000 0
Depreciation and amortization 4,310,000 4,297,000
Total costs and expenses 189,633,000 173,810,000
OPERATING INCOME (LOSS) (4,840,000) 9,864,000
OTHER (INCOME) EXPENSE:    
Interest expense 1,239,000 1,192,000
Interest income (333,000) (109,000)
Other income (52,000) (421,000)
Gain on forgiveness of PPP Loans (272,000) (2,420,000)
Total other (income) expense, net 582,000 (1,758,000)
INCOME (LOSS) BEFORE PROVISION (BENEFIT) FOR INCOME TAXES (5,422,000) 11,622,000
Provision (benefit) for income taxes (64,000) 1,448,000
CONSOLIDATED NET INCOME (LOSS) (5,358,000) 10,174,000
Net income attributable to non-controlling interests (570,000) (893,000)
NET INCOME (LOSS) ATTRIBUTABLE TO ARK RESTAURANTS CORP. $ (5,928,000) $ 9,281,000
NET INCOME (LOSS) PER ARK RESTAURANTS CORP. COMMON SHARE:    
Basic (in USD per share) $ (1.65) $ 2.61
Diluted (in USD per share) $ (1.65) $ 2.58
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:    
Basic (in shares) 3,601 3,556
Diluted (in shares) 3,601 3,603
Food and Beverage    
REVENUES:    
Revenues $ 180,820,000 $ 180,010,000
COSTS AND EXPENSES:    
Cost of sales 49,624,000 52,573,000
Other revenue    
REVENUES:    
Revenues 3,973,000 3,664,000
Occupancy    
COSTS AND EXPENSES:    
Cost of sales $ 23,472,000 $ 22,181,000