CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Sep. 29, 2012	Oct. 01, 2011
ASSETS
Cash and cash equivalents (includes $714 at September 29, 2012 and $852 at October 1, 2011 related to VIEs)	$ 8,705	$ 7,780
Short-term investments in available-for-sale securities	75	2,699
Accounts receivable (includes $1,776 at September 29, 2012 and $1,423 at October 1, 2011 related to VIEs)	3,790	3,678
Employee receivables	339	288
Inventories (includes $28 at September 29, 2012 and $23 at October 1, 2011 related to VIEs)	1,567	1,612
Prepaid and refundable income taxes (includes $235 at September 29, 2012 and $244 at October 1, 2011 related to VIEs)	985	244
Prepaid expenses and other current assets (includes $13 at September 29, 2012 and $9 at October 1, 2011 related to VIEs)	1,087	412
Total current assets	16,548	16,713
FIXED ASSETS - Net (includes $3,189 at September 29, 2012 and $3,660 at October 1, 2011 related to VIEs)	26,194	23,239
INTANGIBLE ASSETS - Net	1,021	629
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	4,960	7,253
OTHER ASSETS (includes $71 at September 29, 2012 and October 1, 2011 related to VIEs)	907	893
TOTAL ASSETS	55,164	54,261
LIABILITIES AND EQUITY
Accounts payable - trade (includes $153 at September 29, 2012 and $565 at October 1, 2011 related to VIEs)	2,729	2,522
Accrued expenses and other current liabilities (includes $1,950 at September 29, 2012 and $2,076 at October 1, 2011 related VIEs)	8,873	9,645
Accrued income taxes		388
Current portion of note payable	885	78
Total current liabilities	12,487	12,633
OPERATING LEASE DEFERRED CREDIT	4,650	3,442
NOTE PAYABLE, LESS CURRENT PORTION	1,240
TOTAL LIABILITIES	18,377	16,075
COMMITMENTS AND CONTINGENCIES EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at September 29, 2012 and October 1, 2011, respectively; outstanding, 3,245 shares and 3,495 shares at September 29, 2012 and October 1, 2011, respectively	46	46
Additional paid-in capital	23,410	23,302
Accumulated other comprehensive income		3
Retained earnings	22,372	20,128
	45,828	43,479
Less stock option receivable		(29)
Less treasury stock, at cost, of 1,356 shares and 1,106 shares at September 29, 2012 and October 1, 2011, respectively	(13,220)	(10,095)
Total Ark Restaurants Corp. shareholders’ equity	32,608	33,355
NON-CONTROLLING INTERESTS	4,179	4,831
TOTAL EQUITY	36,787	38,186
TOTAL LIABILITIES AND EQUITY	$ 55,164	$ 54,261