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CONSOLIDATION OF VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities (Details) - USD ($)
$ in Thousands
Oct. 03, 2020
Sep. 28, 2019
Variable Interest Entity [Line Items]    
Cash and cash equivalents $ 16,886 $ 7,177
Accounts receivable 1,738 2,621
Inventories 2,553 2,222
Prepaid and refundable income taxes 2,870 254
Prepaid expense and other current assets 2,469 1,021
Leasehold improvements 37,682 47,781
Operating lease, right-of-use assets 54,191  
Other assets 2,432 2,642
TOTAL ASSETS 153,316 94,652
Accounts payable, trade 2,329 3,549
Accrued expenses and other current liabilities 12,688 10,672
Current portion of operating lease liabilities 6,117  
Operating lease deferred credit   10,077
Operating lease liabilities, less current portion 49,960  
Long-term debt 36,068 23,786
TOTAL LIABILITIES 116,163 51,945
NON-CONTROLLING INTERESTS 626 843
TOTAL LIABILITIES AND EQUITY 153,316 94,652
Variable Interest Entity, Primary Beneficiary    
Variable Interest Entity [Line Items]    
Cash and cash equivalents 567 170
Accounts receivable 162 219
Inventories 27 41
Prepaid and refundable income taxes 274 254
Prepaid expense and other current assets 13 12
Due from Ark Restaurants Corp. and affiliates 419 392
Leasehold improvements 241 236
Operating lease, right-of-use assets 2,658  
Other assets 82 82
TOTAL ASSETS 4,443 1,406
Accounts payable, trade 119 65
Accrued expenses and other current liabilities 331 440
Current portion of operating lease liabilities 226 0
Operating lease deferred credit   30
Operating lease liabilities, less current portion 2,442  
Long-term debt 723 0
TOTAL LIABILITIES 3,841 475
NON-CONTROLLING INTERESTS 602 931
TOTAL LIABILITIES AND EQUITY $ 4,443 $ 1,406