CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 01, 2022	Oct. 02, 2021
CURRENT ASSETS:
Cash and cash equivalents (includes $564 at January 1, 2022 and $785 at October 2, 2021 related to VIEs)	$ 20,167	$ 19,171
Accounts receivable (includes $321 at January 1, 2022 and $358 at October 2, 2021 related to VIEs)	4,009	4,113
Employee receivables	339	380
Inventories (includes $40 at January 1, 2022 and $35 at October 2, 2021 related to VIEs)	4,425	3,510
Prepaid and refundable income taxes (includes $278 at January 1, 2022 and October 2, 2021 related to VIEs)	3,775	3,896
Prepaid expenses and other current assets (includes $121 at January 1, 2022 and $277 at October 2, 2021 related to VIEs)	2,054	3,205
Total current assets	34,769	34,275
FIXED ASSETS - Net (includes $220 at January 1, 2022 and $218 at October 2, 2021 related to VIEs)	35,584	36,174
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,277 at January 1, 2022 and $2,342 at October 2, 2021 related to VIEs)	54,268	56,336
INTANGIBLE ASSETS - Net	336	376
GOODWILL	17,440	17,440
TRADEMARKS	4,220	4,220
DEFERRED INCOME TAXES	3,520	3,700
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,435	6,425
OTHER ASSETS (includes $82 at January 1, 2022 and October 2, 2021 related to VIEs)	2,254	2,270
TOTAL ASSETS	158,826	161,216
CURRENT LIABILITIES:
Accounts payable - trade (includes $115 at January 1, 2022 and $213 at October 2, 2021 related to VIEs)	4,806	4,886
Accrued expenses and other current liabilities (includes $567 at January 1, 2022 and $374 at October 2, 2021 related to VIEs)	13,217	13,679
Current portion of operating lease liabilities (includes $254 at January 1, 2022 and $249 at October 2, 2021 related to VIEs)	6,298	6,165
Current portion of notes payable (includes $9 at January 1, 2022 and $95 at October 2, 2021 related to VIEs)	6,756	6,973
Total current liabilities	31,077	31,703
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $2,128 at January 1, 2022 and $2,193 at October 2, 2021 related to VIEs)	50,504	52,552
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs (includes $101 at January 1, 2022 and October 2, 2021 related to VIEs)	23,819	25,509
TOTAL LIABILITIES	105,400	109,764
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,551 shares at January 1, 2022 and October 2, 2021	36	36
Additional paid-in capital	14,566	14,492
Retained earnings	38,093	35,884
Total Ark Restaurants Corp. shareholders’ equity	52,695	50,412
NON-CONTROLLING INTERESTS	731	1,040
TOTAL EQUITY	53,426	51,452
TOTAL LIABILITIES AND EQUITY	$ 158,826	$ 161,216