CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Oct. 01, 2011
ASSETS
Cash and cash equivalents (includes $700 at June 30, 2012 and $852 at October 1, 2011 related to VIEs)	$ 4,445	$ 7,780
Short-term investments in available-for-sale securities	75	2,699
Accounts receivable (includes $1,792 at June 30, 2012 and $1,423 at October 1, 2011 related to VIEs)	4,296	3,678
Employee receivables	332	288
Inventories (includes $25 at June 30, 2012 and $23 at October 1, 2011 related to VIEs)	1,583	1,612
Prepaid and refundable income taxes (includes $251 at June 30, 2012 and $244 at October 1, 2011 related to VIEs)	1,149	244
Prepaid expenses and other current assets (includes $9 at June 30, 2012 and October 1, 2011 related to VIEs)	468	412
Total current assets	12,348	16,713
FIXED ASSETS - Net (includes $3,311 at June 30, 2012 and $3,660 at October 1, 2011 related to VIEs)	27,538	23,239
INTANGIBLE ASSETS - Net	1,023	629
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	5,559	7,253
OTHER ASSETS (includes $73 at June 30, 2012 and $71 at October 1, 2011 related to VIEs)	941	893
TOTAL ASSETS	52,943	54,261
LIABILITIES AND EQUITY
Accounts payable - trade (includes $354 at June 30, 2012 and $565 at October 1, 2011 related to VIEs)	2,682	2,522
Accrued expenses and other current liabilities (includes $2,763 at June 30, 2012 and $2,076 at October 1, 2011 related VIEs)	8,679	9,645
Accrued income taxes		388
Current portion of note payable	620	78
Total current liabilities	11,981	12,633
OPERATING LEASE DEFERRED CREDIT	4,216	3,442
NOTE PAYABLE, LESS CURRENT PORTION	1,505
TOTAL LIABILITIES	17,702	16,075
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 5,672 shares at June 30, 2012 and October 1, 2011, respectively; outstanding, 3,245 shares and 3,495 shares at June 30, 2012 and October 1, 2011, respectively	57	57
Additional paid-in capital	23,320	23,291
Accumulated other comprehensive income		3
Retained earnings	21,341	20,128
	44,718	43,479
Less stock option receivable		(29)
Less treasury stock, at cost, of 2,427 shares and 2,177 shares at June 30, 2012 and October 1, 2011, respectively	(13,220)	(10,095)
Total Ark Restaurants Corp. shareholders’ equity	31,498	33,355
NON-CONTROLLING INTERESTS	3,743	4,831
TOTAL EQUITY	35,241	38,186
TOTAL LIABILITIES AND EQUITY	$ 52,943	$ 54,261