VARIABLE INTEREST ENTITIES (Tables)

9 Months Ended

Jun. 30, 2012

Schedule of Variable Interest Entities [Table Text Block]

The assets and liabilities associated with the Company’s consolidation of VIEs are as follows:

	June 30, 2012		October 1, 2011
	(in thousands)
Cash and cash equivalents	$	700	$	852
Accounts receivable		1,792		1,423
Inventories		25		23
Prepaid income taxes		251		244
Prepaid expenses and other current assets		9		9
Due from Ark Restaurants Corp. and affiliates (1)		269		410
Fixed assets, net		3,311		3,660
Other long-term assets		73		71
Total assets	$	6,430	$	6,692
Accounts payable	$	354	$	565
Accrued expenses and other current liabilities		2,763		2,076
Total liabilities		3,117		2,641
Equity of variable interest entities		3,313		4,051
Total liabilities and equity	$	6,430	$	6,692