VARIABLE INTEREST ENTITIES (Tables)

3 Months Ended

Dec. 30, 2017

Variable Interest Entities [Abstract]

Schedule of Variable Interest Entities [Table Text Block]

Following are the required disclosures associated with the Company’s consolidated VIEs:

	December 30, 2017		September 30, 2017
	(in thousands)
Cash and cash equivalents	$	153	$	363
Accounts receivable		344		367
Inventories		27		22
Prepaid and refundable income taxes		228		226
Prepaid expenses and other current assets		57		63
Due from Ark Restaurants Corp. and affiliates (1)		628		534
Fixed assets - net		2		6
Other assets		71		71
Total assets	$	1,510	$	1,652
Accounts payable - trade	$	53	$	116
Accrued expenses and other current liabilities		310		260
Operating lease deferred credit		42		51
Total liabilities		405		427
Equity of variable interest entities		1,105		1,225
Total liabilities and equity	$	1,510	$	1,652

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