CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022
CURRENT ASSETS:
Cash and cash equivalents (includes $564 at September 30, 2023 and $834 at October 1, 2022 related to VIEs)	$ 13,415	$ 23,439
Certificate of deposit, plus accrued interest	0	5,021
Accounts receivable (includes $169 at September 30, 2023 and $140 at October 1, 2022 related to VIEs)	3,313	3,185
Employee receivables	328	440
Inventories (includes $47 at September 30, 2023 and $38 at October 1, 2022 related to VIEs)	3,093	3,707
Prepaid and refundable income taxes (includes $204 at September 30, 2023 and $278 October 1, 2022 related to VIEs)	212	1,778
Prepaid expenses and other current assets (includes $31 at September 30, 2023 and $17 at October 1, 2022 related to VIEs)	1,569	1,523
Total current assets	21,930	39,093
FIXED ASSETS - Net (includes $216 at September 30, 2023 and $212 at October 1, 2022 related to VIEs)	34,314	34,682
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $1,796 at September 30, 2023 and $2,076 at October 1, 2022 related to VIEs)	96,459	101,720
GOODWILL	7,440	17,440
TRADEMARKS	4,220	4,220
INTANGIBLE ASSETS - Net	187	272
DEFERRED INCOME TAXES	3,738	3,118
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,507	6,465
OTHER ASSETS (includes $11 at September 30, 2023 and October 1, 2022 related to VIEs)	2,161	2,524
TOTAL ASSETS	176,956	209,534
CURRENT LIABILITIES:
Accounts payable - trade (includes $93 at September 30, 2023 and $135 at October 1, 2022 related to VIEs)	4,058	4,466
Accrued expenses and other current liabilities (includes $331 at September 30, 2023 and $417 at October 1, 2022 related to VIEs)	13,829	16,312
Current portion of operating lease liabilities (includes $298 at September 30, 2023 and $272 at October 1, 2022 related to VIEs)	7,988	7,530
Current portion of notes payable	1,987	6,575
Total current liabilities	27,862	34,883
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $1,623 at September 30, 2023 and $1,921 at October 1, 2022 related to VIEs)	92,232	97,444
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	5,140	17,089
TOTAL LIABILITIES	125,234	149,416
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,604 shares at September 30, 2023 and 3,600 shares at October 1, 2022	36	36
Additional paid-in capital	14,161	15,493
Retained earnings	36,091	44,271
Total Ark Restaurants Corp. shareholders’ equity	50,288	59,800
NON-CONTROLLING INTERESTS	1,434	318
TOTAL EQUITY	51,722	60,118
TOTAL LIABILITIES AND EQUITY	$ 176,956	$ 209,534