CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
CURRENT ASSETS:
Cash and cash equivalents (includes $363 at September 30, 2017 and $889 at October 1, 2016 related to VIEs)	$ 1,406	$ 7,239
Accounts receivable (includes $716 at September 30, 2017 and $429 at October 1, 2016 related to VIEs)	3,353	3,750
Employee receivables	399	453
Inventories (includes $22 at September 30, 2017 and $23 at October 1, 2016 related to VIEs)	1,992	1,892
Prepaid and refundable income taxes (includes $226 at September 30, 2017 and $178 at October 1, 2016 related to VIEs)	945	178
Prepaid expenses and other current assets (includes $63 at September 30, 2017 and $50 at October 1, 2016 related to VIEs)	1,988	2,484
Total current assets	10,083	15,996
FIXED ASSETS - Net (includes $6 at September 30, 2017 and $22 at October 1, 2016 related to VIEs)	45,215	29,546
INTANGIBLE ASSETS - Net	409	526
GOODWILL	9,880	7,895
TRADEMARKS	3,331	1,611
DEFERRED INCOME TAXES	1,491	3,416
OTHER ASSETS (includes $71 at September 30, 2017 and October 1, 2016 related to VIEs)	2,679	2,564
TOTAL ASSETS	80,067	68,255
CURRENT LIABILITIES:
Accounts payable - trade (includes $116 at September 30, 2017 and $114 at October 1, 2016 related to VIEs)	4,750	2,876
Accrued expenses and other current liabilities (includes $260 at September 30, 2017 and $238 at October 1, 2016 related to VIEs)	10,176	10,555
Accrued income taxes		606
Dividend payable	857
Borrowings under credit facility	6,198
Current portion of notes payable	4,174	2,617
Total current liabilities	26,155	16,654
OPERATING LEASE DEFERRED CREDIT (includes $51 at September 30, 2017 and $73 at October 1, 2016 related to VIEs)	3,648	3,576
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	7,824	5,321
TOTAL LIABILITIES	37,627	25,551
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued and outstanding, 3,428 shares at September 30, 2017 and 3,423 shares at October 1, 2016	34	34
Additional paid-in capital	12,639	12,942
Retained earnings	27,771	27,158
Total Ark Restaurants Corp. shareholders’ equity	40,444	40,134
NON-CONTROLLING INTERESTS	1,996	2,570
TOTAL EQUITY	42,440	42,704
TOTAL LIABILITIES AND EQUITY	80,067	68,255
New Meadowlands Racetrack LLC [Member]
CURRENT ASSETS:
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	$ 6,979	$ 6,701