CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 29, 2024	Sep. 30, 2023
CURRENT ASSETS:
Cash and cash equivalents (includes $437 at June 29, 2024 and $564 at September 30, 2023 related to VIEs)	$ 11,467	$ 13,415
Accounts receivable (includes $247 at June 29, 2024 and $169 at September 30, 2023 related to VIEs)	5,375	3,313
Employee receivables	277	328
Inventories (includes $45 at June 29, 2024 and $47 at September 30, 2023 related to VIEs)	2,468	3,093
Prepaid and refundable income taxes (includes $16 at June 29, 2024 and $204 at September 30, 2023 related to VIEs)	148	212
Prepaid expenses and other current assets (includes $44 at June 29, 2024 and $31 at September 30, 2023 related to VIEs)	1,972	1,569
Total current assets	21,707	21,930
FIXED ASSETS - Net (includes $246 at June 29, 2024 and $216 at September 30, 2023 related to VIEs)	31,516	34,314
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $1,576 at June 29, 2024 and $1,796 at September 30, 2023 related to VIEs)	88,654	96,459
GOODWILL	7,440	7,440
TRADEMARKS	4,220	4,220
INTANGIBLE ASSETS - Net	120	187
DEFERRED INCOME TAXES	4,176	3,738
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,539	6,507
OTHER ASSETS (includes $11 at June 29, 2024 and September 30, 2023 related to VIEs)	2,161	2,161
Total assets	166,533	176,956
CURRENT LIABILITIES:
Accounts payable - trade (includes $221 at June 29, 2024 and $93 at September 30, 2023 related to VIEs)	5,214	4,058
Accrued expenses and other current liabilities (includes $262 at June 29, 2024 and $331 at September 30, 2023 related to VIEs)	12,092	13,829
Current portion of operating lease liabilities (includes $318 at June 29, 2024 and $298 at September 30, 2023 related to VIEs)	7,775	7,988
Current portion of notes payable	5,683	1,987
Total current liabilities	30,764	27,862
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $1,382 at June 29, 2024 and $1,623 at September 30, 2023 related to VIEs)	86,521	92,232
NOTES PAYABLE, LESS CURRENT PORTION	0	5,140
TOTAL LIABILITIES	117,285	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 June 29, 2024 and September 30, 2023	36	36
Additional paid-in capital	14,275	14,161
Retained earnings	34,624	36,091
Total Ark Restaurants Corp. shareholders’ equity	48,935	50,288
NON-CONTROLLING INTERESTS	313	1,434
TOTAL EQUITY	49,248	51,722
TOTAL LIABILITIES AND EQUITY	$ 166,533	$ 176,956

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).

No definition available.