CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 28, 2019	Sep. 28, 2019
CURRENT ASSETS:
Cash and cash equivalents (includes $95 at December 28, 2019 and $170 at September 28, 2019 related to VIEs)	$ 7,211	$ 7,177
Accounts receivable (includes $266 at December 28, 2019 and $219 at September 28, 2019 related to VIEs)	2,407	2,621
Employee receivables	433	414
Inventories (includes $34 at December 28, 2019 and $41 at September 28, 2019 related to VIEs)	3,247	2,222
Prepaid and refundable income taxes (includes $254 at December 28, 2019 and $254 at September 28, 2019 related to VIEs)	254	254
Prepaid expenses and other current assets (includes $13 at December 28, 2019 and $12 at September 28, 2019 related to VIEs)	706	1,021
Total current assets	14,258	13,709
FIXED ASSETS - Net (includes $236 at December 28, 2019 and September 28, 2019 related to VIEs)	39,107	47,781
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,846 at December 28, 2019 related to VIEs)	60,749
INTANGIBLE ASSETS - Net	291	303
GOODWILL	15,570	15,570
TRADEMARKS	3,720	3,720
DEFERRED INCOME TAXES	3,981	4,106
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,834	6,821
OTHER ASSETS (includes $82 at December 28, 2019 and September 28, 2019 related to VIEs)	2,640	2,642
TOTAL ASSETS	147,150	94,652
CURRENT LIABILITIES:
Accounts payable - trade (includes $75 at December 28, 2019 and $65 at September 28, 2019 related to VIEs)	4,318	3,549
Accrued expenses and other current liabilities (includes $431 at December 28, 2019 and $440 at September 28, 2019 related to VIEs)	9,761	10,672
Accrued income taxes	471	285
Dividend payable	875	875
Current portion of notes payable	2,701	2,701
Current portion of operating lease liabilities (includes $211 at December 28, 2019 related to VIEs)	6,218
Total current liabilities	24,344	18,082
OPERATING LEASE DEFERRED CREDIT (includes ($30) at September 28, 2019 related to VIEs)		10,077
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	23,121	23,786
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $2,614 at December 28, 2019 related to VIEs)	56,242
TOTAL LIABILITIES	103,707	51,945
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued and outstanding, 3,499 shares at December 28, 2019 and September 28, 2019	35	35
Additional paid-in capital	13,289	13,277
Retained earnings	29,190	28,552
Total Ark Restaurants Corp. shareholders’ equity	42,514	41,864
NON-CONTROLLING INTERESTS	929	843
TOTAL EQUITY	43,443	42,707
TOTAL LIABILITIES AND EQUITY	$ 147,150	$ 94,652