VARIABLE INTEREST ENTITIES (Tables)

9 Months Ended

Jun. 27, 2015

Variable Interest Entities [Abstract]

Schedule of Variable Interest Entities [Table Text Block]

Following are the required disclosures associated with the Company’s consolidated VIEs:

	June 27, 2015		September 27, 2014
	(in thousands)
Cash and cash equivalents	$	595	$	584
Accounts receivable		405		440
Inventories		17		19
Prepaid expenses and other current assets		178		173
Due from Ark Restaurants Corp. and affiliates (1)		103		105
Fixed assets - net		52		59
Other assets		71		71
Total assets	$	1,421	$	1,451
Accounts payable - trade	$	57	$	58
Accrued expenses and other current liabilities		294		179
Operating lease deferred credit		78		75
Total liabilities		429		312
Equity of variable interest entities		992		1,139
Total liabilities and equity	$	1,421	$	1,451

(1)   Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.