CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Tables)

12 Months Ended

Oct. 03, 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:

	October 3, 2015		September 27, 2014
	(in thousands)
Cash and cash equivalents	$	604	$	584
Accounts receivable		303		440
Inventories		24		19
Prepaid expenses and other current assets		216		173
Due from Ark Restaurants Corp. and affiliates (1)		103		105
Fixed assets - net		40		59
Other assets		71		71
Total assets	$	1,361	$	1,451
Accounts payable - trade	$	81	$	58
Accrued expenses and other current liabilities		131		179
Operating lease deferred credit		81		75
Total liabilities		293		312
Equity of variable interest entities		1,068		1,139
Total liabilities and equity	$	1,361	$	1,451

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