CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Oct. 01, 2016
CURRENT ASSETS:
Cash and cash equivalents (includes $511 at December 31, 2016 and $889 at October 1, 2016 related to VIEs)	$ 4,662	$ 7,239
Accounts receivable (includes $476 at December 31, 2016 and $429 at October 1, 2016 related to VIEs)	3,732	3,750
Employee receivables	428	453
Inventories (includes $18 at December 31, 2016 and $23 at October 1, 2016 related to VIEs)	2,161	1,892
Prepaid expenses and other current assets (includes $226 at December 31, 2016 and $228 at October 1, 2016 related to VIEs)	2,242	2,662
Total current assets	13,225	15,996
FIXED ASSETS - Net (includes $18 at December 31, 2016 and $22 at October 1, 2016 related to VIEs)	36,874	29,546
INTANGIBLE ASSETS - Net	688	526
GOODWILL	9,995	7,895
TRADEMARKS	2,111	1,611
DEFERRED INCOME TAXES	3,032	3,416
OTHER ASSETS (includes $71 at December 31, 2016 and October 1, 2016 related to VIEs)	2,527	2,564
TOTAL ASSETS	75,168	68,255
CURRENT LIABILITIES:
Accounts payable - trade (includes $55 at December 31, 2016 and $114 at October 1, 2016 related to VIEs)	3,463	2,876
Accrued expenses and other current liabilities (includes $299 at December 31, 2016 and $238 at October 1, 2016 related to VIEs)	8,519	10,555
Accrued income taxes	1,461	606
Current portion of notes payable	4,216	2,617
Total current liabilities	17,659	16,654
OPERATING LEASE DEFERRED CREDIT (includes $67 at December 31, 2016 and $73 at October 1, 2016 related to VIEs)	3,524	3,576
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	11,071	5,321
TOTAL LIABILITIES	32,254	25,551
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 3,423 shares at December 31, 2016 and October 1, 2016; outstanding, 3,423 shares at December 31, 2016 and October 1, 2016	34	34
Additional paid-in capital	12,545	12,942
Retained earnings	28,036	27,158
Total Ark Restaurants Corp. shareholders’ equity	40,615	40,134
NON-CONTROLLING INTERESTS	2,299	2,570
TOTAL EQUITY	42,914	42,704
TOTAL LIABILITIES AND EQUITY	75,168	68,255
New Meadowlands Racetrack LLC [Member]
CURRENT ASSETS:
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	$ 6,716	$ 6,701