CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 28, 2024	Sep. 30, 2023
CURRENT ASSETS:
Cash and cash equivalents (includes $292 at September 28, 2024 and $564 at September 30, 2023 related to VIEs)	$ 10,273	$ 13,415
Accounts receivable (includes $44 at September 28, 2024 and $169 at September 30, 2023 related to VIEs)	3,516	3,313
Employee receivables	255	328
Inventories (includes $40 at September 28, 2024 and $47 at September 30, 2023 related to VIEs)	2,289	3,093
Prepaid and refundable income taxes (includes $0 at September 28, 2024 and $204 September 30, 2023 related to VIEs)	294	212
Prepaid expenses and other current assets (includes $29 at September 28, 2024 and $31 at September 30, 2023 related to VIEs)	1,598	1,569
Total current assets	18,225	21,930
FIXED ASSETS - Net (includes $0 at September 28, 2024 and $216 at September 30, 2023 related to VIEs)	31,569	34,314
OPERATING LEASE RIGHT-OF-USE ASSETS - Net (includes $0 at September 28, 2024 and $1,796 at September 30, 2023 related to VIEs)	84,977	96,459
GOODWILL	3,440	7,440
TRADEMARKS	4,220	4,220
INTANGIBLE ASSETS - Net	98	187
DEFERRED INCOME TAXES	4,799	3,738
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,550	6,507
OTHER ASSETS (includes $11 at September 28, 2024 and September 30, 2023 related to VIEs)	2,163	2,161
TOTAL ASSETS	156,041	176,956
CURRENT LIABILITIES:
Accounts payable - trade (includes $86 at September 28, 2024 and $93 at September 30, 2023 related to VIEs)	4,547	4,058
Accrued expenses and other current liabilities (includes $794 at September 28, 2024 and $331 at September 30, 2023 related to VIEs)	12,045	13,829
Current portion of operating lease liabilities (includes $0 at September 28, 2024 and $298 at September 30, 2023 related to VIEs)	7,099	7,988
Current portion of notes payable	5,193	1,987
Total current liabilities	28,884	27,862
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION (includes $0 at September 28, 2024 and $1,623 at September 30, 2023 related to VIEs)	83,516	92,232
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	0	5,140
TOTAL LIABILITIES	112,400	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 September 28, 2024 and September 30, 2023	36	36
Additional paid-in capital	13,934	14,161
Retained earnings	30,167	36,091
Total Ark Restaurants Corp. shareholders’ equity	44,137	50,288
NON-CONTROLLING INTERESTS	(496)	1,434
TOTAL EQUITY	43,641	51,722
TOTAL LIABILITIES AND EQUITY	$ 156,041	$ 176,956