CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2023	Sep. 30, 2023
CURRENT ASSETS:
Cash and cash equivalents (includes $419 at December 30, 2023 and $564 at September 30, 2023 related to VIEs)	$ 12,122	$ 13,415
Accounts receivable (includes $223 at December 30, 2023 and $169 at September 30, 2023 related to VIEs)	4,632	3,313
Employee receivables	306	328
Inventories (includes $49 at December 30, 2023 and $47 at September 30, 2023 related to VIEs)	2,972	3,093
Prepaid and refundable income taxes (includes $15 at December 30, 2023 and $204 at September 30, 2023 related to VIEs)	106	212
Prepaid expenses and other current assets (includes $17 at December 30, 2023 and $31 at September 30, 2023 related to VIEs)	1,262	1,569
Total current assets	21,400	21,930
FIXED ASSETS - Net (includes $204 at December 30, 2023 and $216 at September 30, 2023 related to VIEs)	33,523	34,314
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $1,723 at December 30, 2023 and $1,796 at September 30, 2023 related to VIEs)	94,416	96,459
GOODWILL	7,440	7,440
TRADEMARKS	4,220	4,220
INTANGIBLE ASSETS - Net	162	187
DEFERRED INCOME TAXES	3,710	3,738
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,518	6,507
OTHER ASSETS (includes $11 at December 30, 2023 and September 30, 2023 related to VIEs)	2,161	2,161
Total assets	173,550	176,956
CURRENT LIABILITIES:
Accounts payable - trade (includes $136 at December 30, 2023 and $93 at September 30, 2023 related to VIEs)	4,573	4,058
Accrued expenses and other current liabilities (includes $265 at December 30, 2023 and $331 at September 30, 2023 related to VIEs)	11,766	13,829
Current portion of operating lease liabilities (includes $304 at December 30, 2023 and $298 at September 30, 2023 related to VIEs)	8,129	7,988
Current portion of notes payable	2,011	1,987
Total current liabilities	26,479	27,862
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $1,546 at December 30, 2023 and $1,623 at September 30, 2023 related to VIEs)	90,144	92,232
NOTES PAYABLE, LESS CURRENT PORTION	4,649	5,140
TOTAL LIABILITIES	121,272	125,234
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,604 shares at December 30, 2023 and September 30, 2023	36	36
Additional paid-in capital	14,930	14,161
Retained earnings	36,785	36,091
Total Ark Restaurants Corp. shareholders’ equity	51,751	50,288
NON-CONTROLLING INTERESTS	527	1,434
TOTAL EQUITY	52,278	51,722
TOTAL LIABILITIES AND EQUITY	$ 173,550	$ 176,956