CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 28, 2019	Sep. 29, 2018
CURRENT ASSETS:
Cash and cash equivalents (includes $170 at September 28, 2019 and $181 at September 29, 2018 related to VIEs)	$ 7,177	$ 5,012
Accounts receivable (includes $219 at September 28, 2019 and $354 at September 29, 2018 related to VIEs)	2,621	3,452
Employee receivables	414	386
Inventories (includes $41 at September 28, 2019 and $19 at September 29, 2018 related to VIEs)	2,222	2,094
Prepaid and refundable income taxes (includes $254 at September 28, 2019 and $241 at September 29, 2018 related to VIEs)	254	721
Prepaid expenses and other current assets (includes $12 at September 28, 2019 and $51 at September 29, 2018 related to VIEs)	1,021	1,547
Total current assets	13,709	13,212
FIXED ASSETS - Net (includes $236 at September 28, 2019 and $0 at September 29, 2018 related to VIEs)	47,781	45,264
INTANGIBLE ASSETS - Net	303	349
GOODWILL	15,570	9,880
TRADEMARKS	3,720	3,331
DEFERRED INCOME TAXES	4,106	2,988
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,821	7,036
OTHER ASSETS (includes $82 at September 28, 2019 and September 29, 2018 related to VIEs)	2,642	2,677
TOTAL ASSETS	94,652	84,737
CURRENT LIABILITIES:
Accounts payable - trade (includes $65 at September 28, 2019 and $158 at September 29, 2018 related to VIEs)	3,549	5,019
Accrued expenses and other current liabilities (includes $440 at September 28, 2019 and $348 at September 29, 2018 related to VIEs)	10,672	10,702
Accrued income taxes	285	0
Dividend payable	875	868
Current portion of notes payable	2,701	1,251
Total current liabilities	18,082	17,840
OPERATING LEASE DEFERRED CREDIT (includes ($30) at September 28, 2019 and ($21) at September 29, 2018 related to VIEs)	10,077	3,301
Long-term debt	23,786	19,860
TOTAL LIABILITIES	51,945	41,001
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,499 shares at September 28, 2019 and 3,470 shares at September 29, 2018	35	35
Additional paid-in capital	13,277	12,897
Retained earnings	28,552	29,364
Total Ark Restaurants Corp. shareholders’ equity	41,864	42,296
NON-CONTROLLING INTERESTS	843	1,440
TOTAL EQUITY	42,707	43,736
TOTAL LIABILITIES AND EQUITY	$ 94,652	$ 84,737