CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 28, 2020	Sep. 28, 2019
CURRENT ASSETS:
Cash and cash equivalents (includes $144 at March 28, 2020 and $170 at September 28, 2019 related to VIEs)	$ 7,330	$ 7,177
Accounts receivable (includes $187 at March 28, 2020 and $219 at September 28, 2019 related to VIEs)	1,426	2,621
Employee receivables	396	414
Inventories (includes $34 at March 28, 2020 and $41 at September 28, 2019 related to VIEs)	2,824	2,222
Prepaid and refundable income taxes (includes $254 at March 28, 2020 and September 28, 2019 related to VIEs)	254	254
Prepaid expenses and other current assets (includes $10 at March 28, 2020 and $12 at September 28, 2019 related to VIEs)	1,427	1,021
Total current assets	13,657	13,709
FIXED ASSETS - Net (includes $235 at March 28, 2020 and $236 at September 28, 2019 related to VIEs)	39,088	47,781
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,784 at March 28, 2020 related to VIEs)	57,550
INTANGIBLE ASSETS - Net	54	303
GOODWILL	15,570	15,570
TRADEMARKS	3,720	3,720
DEFERRED INCOME TAXES	4,113	4,106
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,847	6,821
OTHER ASSETS (includes $82 at March 28, 2020 and September 28, 2019 related to VIEs)	2,558	2,642
TOTAL ASSETS	143,157	94,652
CURRENT LIABILITIES:
Accounts payable - trade (includes $27 at March 28, 2020 and $65 at September 28, 2019 related to VIEs)	4,414	3,549
Accrued expenses and other current liabilities (includes $456 at March 28, 2020 and $440 at September 28, 2019 related to VIEs)	9,575	10,672
Accrued income taxes	5	285
Dividend payable	876	875
Current portion of notes payable	2,701	2,701
Current portion of operating lease liabilities (includes $216 at March 28, 2020 related to VIEs)	6,109
Total current liabilities	23,680	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	25,456	23,786
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $2,558 at March 28, 2020 related to VIEs)	53,191
TOTAL LIABILITIES	102,327	51,945
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued and outstanding, 3,502 shares at March 28, 2020 and 3,499 shares at September 28, 2019	35	35
Additional paid-in capital	13,382	13,277
Retained earnings	26,536	28,552
Total Ark Restaurants Corp. shareholders’ equity	39,953	41,864
NON-CONTROLLING INTERESTS	877	843
TOTAL EQUITY	40,830	42,707
TOTAL LIABILITIES AND EQUITY	$ 143,157	$ 94,652