CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 27, 2014	Sep. 27, 2014
CURRENT ASSETS:
Cash and cash equivalents (includes $534 at December 27, 2014 and $584 at September 27, 2014 related to VIEs)	$ 8,285	$ 8,662
Accounts receivable (includes $334 at December 27, 2014 and $440 at September 27, 2014 related to VIEs)	2,187us-gaap_AccountsReceivableNetCurrent	3,016us-gaap_AccountsReceivableNetCurrent
Employee receivables	407us-gaap_DueFromEmployeesCurrent	399us-gaap_DueFromEmployeesCurrent
Inventories (includes $18 at December 27, 2014 and $19 at September 27, 2014 related to VIEs)	1,885us-gaap_InventoryNet	1,832us-gaap_InventoryNet
Prepaid expenses and other current assets (includes $173 at December 27, 2014 and September 27, 2014 related to VIEs)	1,278	1,491
Current portion of note receivable	25	25
Total current assets	14,067us-gaap_AssetsCurrent	15,425us-gaap_AssetsCurrent
FIXED ASSETS - Net (includes $56 at December 27, 2014 and $59 at September 27, 2014 related to VIEs)	28,675us-gaap_PropertyPlantAndEquipmentNet	29,019us-gaap_PropertyPlantAndEquipmentNet
NOTE RECEIVABLE, LESS CURRENT PORTION	106	228
INTANGIBLE ASSETS - Net	76	95
GOODWILL	6,813us-gaap_Goodwill	6,813us-gaap_Goodwill
TRADEMARKS	1,221us-gaap_IndefiniteLivedTrademarks	1,221us-gaap_IndefiniteLivedTrademarks
DEFERRED INCOME TAXES	5,214us-gaap_DeferredTaxAssetsNetNoncurrent	5,214us-gaap_DeferredTaxAssetsNetNoncurrent
OTHER ASSETS (includes $71 at December 27, 2014 and September 27, 2014 related to VIEs)	7,351us-gaap_OtherAssetsNoncurrent	7,348us-gaap_OtherAssetsNoncurrent
TOTAL ASSETS	63,523us-gaap_Assets	65,363us-gaap_Assets
CURRENT LIABILITIES:
Accounts payable - trade (includes $64 at December 27, 2014 and $58 at September 27, 2014 related to VIEs)	2,662us-gaap_AccountsPayableTradeCurrent	2,592us-gaap_AccountsPayableTradeCurrent
Accrued expenses and other current liabilities (includes $198 at December 27, 2014 and $179 at September 27, 2014 related to VIEs)	9,186	10,336
Accrued income taxes	1,040us-gaap_AccruedIncomeTaxesCurrent	1,162us-gaap_AccruedIncomeTaxesCurrent
Dividend payable	845us-gaap_DividendsPayableCurrent	844us-gaap_DividendsPayableCurrent
Current portion of notes payable	1,751us-gaap_NotesPayableCurrent	1,794us-gaap_NotesPayableCurrent
Total current liabilities	15,484us-gaap_LiabilitiesCurrent	16,728us-gaap_LiabilitiesCurrent
OPERATING LEASE DEFERRED CREDIT (includes $76 at December 27, 2014 and $75 at September 27, 2014 related to VIEs)	4,114us-gaap_DeferredRentCreditNoncurrent	4,219us-gaap_DeferredRentCreditNoncurrent
NOTES PAYABLE, LESS CURRENT PORTION	5,120us-gaap_LongTermNotesPayable	5,524us-gaap_LongTermNotesPayable
TOTAL LIABILITIES	24,718us-gaap_Liabilities	26,471us-gaap_Liabilities
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,736 shares at December 27, 2014 and 4,733 shares at September 27, 2014; outstanding, 3,380 shares at December 27, 2014 and 3,377 shares at September 27, 2014	47us-gaap_CommonStockValue	47us-gaap_CommonStockValue
Additional paid-in capital	25,323	25,167
Retained earnings	24,431	24,554
	49,801	49,768
Less treasury stock, at cost, of 1,356 shares at December 27, 2014 and September 27, 2014	(13,220)us-gaap_TreasuryStockValue	(13,220)us-gaap_TreasuryStockValue
Total Ark Restaurants Corp. shareholders’ equity	36,581us-gaap_StockholdersEquity	36,548us-gaap_StockholdersEquity
NON-CONTROLLING INTERESTS	2,224us-gaap_MinorityInterest	2,344us-gaap_MinorityInterest
TOTAL EQUITY	38,805	38,892
TOTAL LIABILITIES AND EQUITY	$ 63,523	$ 65,363

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.