CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2011	Oct. 01, 2011
ASSETS
Cash and cash equivalents (includes $465 at December 31, 2011 and $852 at October 1, 2011 related to VIEs)	$ 3,464	$ 7,780
Short-term investments in available-for-sale securities	2,680	2,699
Accounts receivable (includes $1,980 at December 31, 2011 and $1,423 at October 1, 2011 related to VIEs)	4,046	3,678
Employee receivables	271	288
Inventories (includes $23 at December 31, 2011 and October 1, 2011 related to VIEs)	1,472	1,612
Prepaid income taxes (includes $245 at December 31, 2011 and $244 at October 1, 2011 related to VIEs)	387	244
Prepaid expenses and other current assets (includes $14 at December 31, 2011 and $9 at October 1, 2011 related to VIEs)	518	412
Total current assets	12,838	16,713
FIXED ASSETS - Net (includes $3,553 at December 31, 2011 and $3,660 at October 1, 2011 related to VIEs)	24,465	23,239
INTANGIBLE ASSETS - Net	827	629
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	7,253	7,253
OTHER ASSETS (includes $73 at December 31, 2011 and $71 at October 1, 2011 related to VIEs)	879	893
TOTAL ASSETS	51,796	54,261
LIABILITIES AND EQUITY
Accounts payable - trade (includes $173 at December 31, 2011 and $565 at October 1, 2011 related to VIEs)	2,734	2,522
Accrued expenses and other current liabilities (includes $2,653 at December 31, 2011 and $2,076 at October 1, 2011 related VIEs)	8,611	9,645
Accrued income taxes		388
Current portion of note payable	108	78
Total current liabilities	11,453	12,633
OPERATING LEASE DEFERRED CREDIT	3,467	3,442
NOTE PAYABLE, LESS CURRENT PORTION	2,036
TOTAL LIABILITIES	16,956	16,075
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 5,672 shares at December 31, 2011 and October 1, 2011, respectively; outstanding, 3,245 shares and 3,495 shares at December 31, 2011 and October 1, 2011, respectively	57	57
Additional paid-in capital	23,291	23,291
Accumulated other comprehensive income	4	3
Retained earnings	20,403	20,128
	43,755	43,479
Less stock option receivable		(29)
Less treasury stock, at cost, of 2,427 shares and 2,177 shares at December 31, 2011 and October 1, 2011, respectively	(13,220)	(10,095)
Total Ark Restaurants Corp. shareholders’ equity	30,535	33,355
NON-CONTROLLING INTERESTS	4,305	4,831
TOTAL EQUITY	34,840	38,186
TOTAL LIABILITIES AND EQUITY	$ 51,796	$ 54,261