CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Oct. 01, 2011
ASSETS
Cash and cash equivalents (includes $906 at March 31, 2012 and $852 at October 1, 2011 related to VIEs)	$ 3,250	$ 7,780
Short-term investments in available-for-sale securities	75	2,699
Accounts receivable (includes $2,093 at March 31, 2012 and $1,423 at October 1, 2011 related to VIEs)	4,484	3,678
Employee receivables	298	288
Inventories (includes $23 at March 31, 2012 and October 1, 2011 related to VIEs)	1,566	1,612
Prepaid income taxes (includes $250 at March 31, 2012 and $244 at October 1, 2011 related to VIEs)	597	244
Prepaid expenses and other current assets (includes $9 at March 31, 2012 and October 1, 2011 related to VIEs)	519	412
Total current assets	10,789	16,713
FIXED ASSETS - Net (includes $3,430 at March 31, 2012 and $3,660 at October 1, 2011 related to VIEs)	27,067	23,239
INTANGIBLE ASSETS - Net	1,025	629
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	7,253	7,253
OTHER ASSETS (includes $73 at March 31, 2012 and $71 at October 1, 2011 related to VIEs)	883	893
TOTAL ASSETS	52,551	54,261
LIABILITIES AND EQUITY
Accounts payable - trade (includes $183 at March 31, 2012 and $565 at October 1, 2011 related to VIEs)	2,485	2,522
Accrued expenses and other current liabilities (includes $2,631 at March 31, 2012 and $2,076 at October 1, 2011 related VIEs)	9,251	9,645
Accrued income taxes		388
Dividend payable	812
Current portion of note payable	354	78
Total current liabilities	12,902	12,633
OPERATING LEASE DEFERRED CREDIT	4,325	3,442
NOTE PAYABLE, LESS CURRENT PORTION	1,771
TOTAL LIABILITIES	18,998	16,075
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 5,672 shares at March 31, 2012 and October 1, 2011, respectively; outstanding, 3,245 shares and 3,495 shares at March 31, 2012 and October 1, 2011, respectively	57	57
Additional paid-in capital	23,291	23,291
Accumulated other comprehensive income		3
Retained earnings	19,188	20,128
	42,536	43,479
Less stock option receivable		(29)
Less treasury stock, at cost, of 2,427 shares and 2,177 shares at March 31, 2012 and October 1, 2011, respectively	(13,220)	(10,095)
Total Ark Restaurants Corp. shareholders’ equity	29,316	33,355
NON-CONTROLLING INTERESTS	4,237	4,831
TOTAL EQUITY	33,553	38,186
TOTAL LIABILITIES AND EQUITY	$ 52,551	$ 54,261