CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Tables)

12 Months Ended

Sep. 29, 2012

Schedule of Variable Interest Entities [Table Text Block]

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

	September 29, 2012		October 1, 2011
	(in thousands)
Cash and cash equivalents	$	714	$	852
Accounts receivable		1,776		1,423
Inventories		28		23
Prepaid income taxes		235		244
Prepaid expenses and other current assets		13		9
Due from Ark Restaurants Corp. and affiliates (1)		288		410
Fixed assets, net		3,189		3,660
Other long-term assets		71		71
Total assets	$	6,314	$	6,692
Accounts payable	$	153	$	565
Accrued expenses and other current liabilities		1,950		2,076
Total liabilities		2,103		2,641
Equity of variable interest entities		4,211		4,051
Total liabilities and equity	$	6,314	$	6,692