CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands	Jul. 02, 2011	Oct. 02, 2010
ASSETS
Cash and cash equivalents (includes $424 at July 2, 2011 related to VIEs)	$ 4,802	$ 2,011
Short-term investments in available-for-sale securities	2,694	7,438
Accounts receivable (includes $1,738 at July 2, 2011 related to VIEs)	4,878	2,048
Related party receivables, net	0	1,044
Employee receivables	288	290
Current portion of long-term receivables	21	102
Inventories (includes $22 at July 2, 2011 related to VIEs)	1,639	1,652
Prepaid income taxes (includes $124 at July 2, 2011 related to VIEs)	699	0
Prepaid expenses and other current assets (includes $11 at July 2, 2011 related to VIEs)	662	797
Total current assets	15,683	15,382
LONG-TERM RECEIVABLES, LESS CURRENT PORTION	79	0
FIXED ASSETS - Net (includes $3,749 at July 2, 2011 related to VIEs)	26,560	24,113
INTANGIBLE ASSETS - Net	431	37
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	6,149	6,149
OTHER ASSETS (includes $141 at July 2, 2011 related to VIEs)	1,039	416
TOTAL	55,475	51,631
LIABILITIES AND EQUITY
Accounts payable - trade (includes $198 at July 2, 2011 related to VIEs)	2,866	2,423
Accrued expenses and other current liabilities (includes $2,141 at July 2, 2011 related to VIEs)	9,907	7,548
Accrued income taxes	0	290
Current portion of note payable	136	224
Total current liabilities	12,909	10,485
OPERATING LEASE DEFERRED CREDIT	3,515	3,628
NOTE PAYABLE, LESS CURRENT PORTION	0	78
TOTAL LIABILITIES	16,424	14,191
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 5,672 shares and 5,668 shares at July 2, 2011 and October 2, 2010, respectively; outstanding, 3,495 shares and 3,491 shares at July 2, 2011 and October 2, 2010, respectively	57	57
Additional paid-in capital	23,291	23,050
Accumulated other comprehensive income	5	8
Retained earnings	20,128	22,554
[StockholdersEquityBeforeTreasuryStockAndStockOptionReceivable]	43,481	45,669
Less stock option receivable	(29)	(29)
Less treasury stock, at cost, of 2,177 shares at July 2, 2011and October 2, 2010	(10,095)	(10,095)
Total Ark Restaurants Corp. shareholders’ equity	33,357	35,545
NON-CONTROLLING INTERESTS	5,694	1,895
TOTAL EQUITY	39,051	37,440
TOTAL	$ 55,475	$ 51,631