CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Oct. 01, 2022
CURRENT ASSETS:
Cash and cash equivalents (includes $790 at December 31, 2022 and $834 at October 1, 2022 related to VIEs)	$ 19,427	$ 23,439
Certificate of deposit, plus accrued interest	5,044	5,021
Accounts receivable (includes $151 at December 31, 2022 and $140 at October 1, 2022 related to VIEs)	4,188	3,185
Employee receivables	394	440
Inventories (includes $38 at December 31, 2022 and October 1, 2022 related to VIEs)	3,453	3,707
Prepaid and refundable income taxes (includes $278 at December 31, 2022 and October 1, 2022 related to VIEs)	1,675	1,778
Prepaid expenses and other current assets (includes $9 at December 31, 2022 and $17 at October 1, 2022 related to VIEs)	1,255	1,523
Total current assets	35,436	39,093
FIXED ASSETS - Net (includes $216 at December 31, 2022 and $212 at October 1, 2022 related to VIEs)	34,448	34,682
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $2,008 at December 31, 2022 and $2,076 at October 1, 2022 related to VIEs)	99,720	101,720
INTANGIBLE ASSETS - Net	270	272
GOODWILL	17,440	17,440
TRADEMARKS	4,220	4,220
DEFERRED INCOME TAXES	3,109	3,118
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,476	6,465
OTHER ASSETS (includes $11 at December 31, 2022 and October 1, 2022 related to VIEs)	2,514	2,524
Total assets	203,633	209,534
CURRENT LIABILITIES:
Accounts payable - trade (includes $85 at December 31, 2022 and $135 at October 1, 2022 related to VIEs)	4,746	4,466
Accrued expenses and other current liabilities (includes $369 at December 31, 2022 and $417 at October 1, 2022 related to VIEs)	12,331	16,312
Current portion of operating lease liabilities (includes $278 at December 31, 2022 and $272 at October 1, 2022 related to VIEs)	7,866	7,530
Current portion of notes payable	5,643	6,575
Total current liabilities	30,586	34,883
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $1,850 at December 31, 2022 and $1,921 at October 1, 2022 related to VIEs)	95,419	97,444
NOTES PAYABLE, LESS CURRENT PORTION	15,979	17,089
Total liabilities	141,984	149,416
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,600 shares at December 31, 2022 and October 1, 2022	36	36
Additional paid-in capital	15,572	15,493
Retained earnings	45,546	44,271
Total Ark Restaurants Corp. shareholders’ equity	61,154	59,800
NON-CONTROLLING INTERESTS	495	318
TOTAL EQUITY	61,649	60,118
TOTAL LIABILITIES AND EQUITY	$ 203,633	$ 209,534