CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 27, 2025	Sep. 28, 2024
CURRENT ASSETS:
Cash and cash equivalents	$ 11,324	$ 10,273
Accounts receivable	1,989	3,516
Employee receivables	136	255
Inventories	2,016	2,289
Prepaid and refundable income taxes	349	294
Prepaid expenses and other current assets	2,029	1,598
Total current assets	17,843	18,225
FIXED ASSETS - Net	29,168	31,569
OPERATING LEASE RIGHT-OF-USE ASSETS - Net	73,358	84,977
GOODWILL	0	3,440
TRADEMARKS	4,220	4,220
INTANGIBLE ASSETS - Net	13	98
DEFERRED INCOME TAXES	0	4,799
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,743	6,550
OTHER ASSETS	2,158	2,163
TOTAL ASSETS	133,503	156,041
CURRENT LIABILITIES:
Accounts payable - trade	4,483	4,547
Accrued expenses and other current liabilities	10,805	12,045
Current portion of operating lease liabilities	6,439	7,099
Current portion of notes payable	1,493	5,193
Total current liabilities	23,220	28,884
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION	75,785	83,516
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	2,024	0
DEFERRED INCOME TAXES	360	0
TOTAL LIABILITIES	101,389	112,400
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,606 shares at September 27, 2025 and 3,604 shares at September 28, 2024, respectively	36	36
Additional paid-in capital	13,989	13,934
Retained earnings	18,701	30,167
Total Ark Restaurants Corp. shareholders’ equity	32,726	44,137
NON-CONTROLLING INTERESTS	(612)	(496)
TOTAL EQUITY	32,114	43,641
TOTAL LIABILITIES AND EQUITY	$ 133,503	$ 156,041