CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 02, 2016	Oct. 03, 2015
CURRENT ASSETS:
Cash and cash equivalents (includes $876 at July 2, 2016 and $604 at October 3, 2015 related to VIEs)	$ 8,519	$ 9,735
Accounts receivable (includes $432 at July 2, 2016 and $303 at October 3, 2015 related to VIEs)	3,332	3,221
Employee receivables	482	485
Inventories (includes $22 at July 2, 2016 and $24 at October 3, 2015 related to VIEs)	1,925	1,956
Prepaid expenses and other current assets (includes $228 at July 2, 2016 and $216 at October 3, 2015 related to VIEs)	2,821	2,365
Total current assets	17,079	17,762
FIXED ASSETS - Net (includes $26 at July 2, 2016 and $40 at October 3, 2015 related to VIEs)	29,995	27,804
INTANGIBLE ASSETS - Net	568	499
GOODWILL	7,895	6,813
TRADEMARKS	1,611	1,221
DEFERRED INCOME TAXES	3,913	4,453
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,489	6,453
OTHER ASSETS (includes $71 at July 2, 2016 and October 3, 2015 related to VIEs)	2,049	1,562
TOTAL ASSETS	69,599	66,567
CURRENT LIABILITIES:
Accounts payable - trade (includes $77 at July 2, 2016 and $81 at October 3, 2015 related to VIEs)	3,104	3,207
Accrued expenses and other current liabilities (includes $326 at July 2, 2016 and $131 at October 3, 2015 related to VIEs)	10,147	10,332
Accrued income taxes	1,898	2,477
Current portion of notes payable	2,571	1,617
Total current liabilities	17,720	17,633
OPERATING LEASE DEFERRED CREDIT (includes $75 at July 2, 2016 and $81 at October 3, 2015 related to VIEs)	3,606	3,796
NOTES PAYABLE, LESS CURRENT PORTION	5,975	3,907
TOTAL LIABILITIES	27,301	25,336
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 3,418 and 4,774 shares at July 2, 2016 and October 3, 2015; outstanding, 3,418 shares at July 2, 2016 and October 3, 2015	34	48
Additional paid-in capital	12,763	25,682
Retained earnings	27,026	26,548
	39,823	52,278
Less treasury stock, at cost, of 1,356 shares at October 3, 2015		(13,220)
Total Ark Restaurants Corp. shareholders’ equity	39,823	39,058
NON-CONTROLLING INTERESTS	2,475	2,173
TOTAL EQUITY	42,298	41,231
TOTAL LIABILITIES AND EQUITY	$ 69,599	$ 66,567