CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Tables)

12 Months Ended

Oct. 01, 2016

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 1, 2016		October 3, 2015
	(in thousands)
Cash and cash equivalents	$	889	$	604
Accounts receivable		429		303
Inventories		23		24
Prepaid expenses and other current assets		228		216
Due from Ark Restaurants Corp. and affiliates (1)		-		103
Fixed assets - net		22		40
Other assets		71		71
Total assets	$	1,662	$	1,361
Accounts payable - trade	$	114	$	81
Accrued expenses and other current liabilities		238		131
Due to Ark Restaurants Corp. and affiliates (1)		173		-
Operating lease deferred credit		73		81
Total liabilities		598		293
Equity of variable interest entities		1,064		1,068
Total liabilities and equity	$	1,662	$	1,361

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