CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
CURRENT ASSETS:
Cash and cash equivalents (includes $584 at September 27, 2014 and $637 at September 28, 2013 related to VIEs)	$ 8,662	$ 8,748
Accounts receivable (includes $440 at September 27, 2014 and $317 at September 28, 2013 related to VIEs)	3,016us-gaap_AccountsReceivableNetCurrent	2,712us-gaap_AccountsReceivableNetCurrent
Employee receivables	399us-gaap_DueFromEmployeesCurrent	346us-gaap_DueFromEmployeesCurrent
Inventories (includes $19 at September 27, 2014 and $16 at September 28, 2013 related to VIEs)	1,832us-gaap_InventoryNet	1,579us-gaap_InventoryNet
Prepaid expenses and other current assets (includes $173 at September 27, 2014 and $176 at September 28, 2013 related to VIEs)	1,491	1,605
Current portion of note receivable	25	226
Total current assets	15,425us-gaap_AssetsCurrent	15,216us-gaap_AssetsCurrent
FIXED ASSETS - Net (includes $59 at September 27, 2014 and $89 at September 28, 2013 related to VIEs)	29,019us-gaap_PropertyPlantAndEquipmentNet	25,017us-gaap_PropertyPlantAndEquipmentNet
NOTE RECEIVABLE, LESS CURRENT PORTION	228	774
INTANGIBLE ASSETS - Net	95	13
GOODWILL	6,813us-gaap_Goodwill	4,813us-gaap_Goodwill
TRADEMARKS	1,221us-gaap_IndefiniteLivedTrademarks	721us-gaap_IndefiniteLivedTrademarks
DEFERRED INCOME TAXES	5,214us-gaap_DeferredTaxAssetsNetNoncurrent	4,806us-gaap_DeferredTaxAssetsNetNoncurrent
OTHER ASSETS (includes $71 at September 27, 2014 and September 28, 2013 related to VIEs)	7,348us-gaap_OtherAssetsNoncurrent	5,098us-gaap_OtherAssetsNoncurrent
TOTAL ASSETS	65,363us-gaap_Assets	56,458us-gaap_Assets
CURRENT LIABILITIES:
Accounts payable - trade (includes $58 at September 27, 2014 and $70 at September 28, 2013 related to VIEs)	2,592us-gaap_AccountsPayableTradeCurrent	2,758us-gaap_AccountsPayableTradeCurrent
Accrued expenses and other current liabilities (includes $179 at September 27, 2014 and $140 at September 28, 2013 related to VIEs)	10,336	9,275
Accrued income taxes	1,162us-gaap_AccruedIncomeTaxesCurrent
Dividend payable	844us-gaap_DividendsPayableCurrent	814us-gaap_DividendsPayableCurrent
Current portion of notes payable	1,794us-gaap_NotesPayableCurrent	2,063us-gaap_NotesPayableCurrent
Total current liabilities	16,728us-gaap_LiabilitiesCurrent	14,910us-gaap_LiabilitiesCurrent
OPERATING LEASE DEFERRED CREDIT (includes $75 at September 27, 2014 related to VIEs)	4,219us-gaap_DeferredRentCreditNoncurrent	4,606us-gaap_DeferredRentCreditNoncurrent
NOTES PAYABLE, LESS CURRENT PORTION	5,524us-gaap_LongTermNotesPayable	1,594us-gaap_LongTermNotesPayable
TOTAL LIABILITIES	26,471us-gaap_Liabilities	21,110us-gaap_Liabilities
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,733 shares at September 27, 2014 and 4,610 shares at September 28, 2013; outstanding, 3,377 shares at September 27, 2014 and 3,254 shares at September 28, 2013	47us-gaap_CommonStockValue	46us-gaap_CommonStockValue
Additional paid-in capital	25,167	22,978
Retained earnings	24,554	22,950
	49,768	45,974
Less treasury stock, at cost, of 1,356 shares at September 27, 2014 and September 28, 2013	(13,220)us-gaap_TreasuryStockValue	(13,220)us-gaap_TreasuryStockValue
Total Ark Restaurants Corp. shareholders’ equity	36,548us-gaap_StockholdersEquity	32,754us-gaap_StockholdersEquity
NON-CONTROLLING INTERESTS	2,344us-gaap_MinorityInterest	2,594us-gaap_MinorityInterest
TOTAL EQUITY	38,892	35,348
TOTAL LIABILITIES AND EQUITY	$ 65,363	$ 56,458

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).

No definition available.