CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 29, 2012	Sep. 29, 2012
CURRENT ASSETS:
Cash and cash equivalents (includes $418 at December 29, 2012 and $714 at September 29, 2012 related to VIEs)	$ 5,336	$ 8,705
Short-term investments in available-for-sale securities	75	75
Accounts receivable (includes $147 at December 29, 2012 and $1,776 at September 29, 2012 related to VIEs)	2,647	3,790
Employee receivables	339	339
Inventories (includes $16 at December 29, 2012 and $28 at September 29, 2012 related to VIEs)	1,538	1,567
Prepaid and refundable income taxes (includes $149 at December 29, 2012 and $235 at September 29, 2012 related to VIEs)	858	985
Prepaid expenses and other current assets (includes $9 at December 29, 2012 and $13 at September 29, 2012 related to VIEs)	902	1,087
Total current assets	11,695	16,548
FIXED ASSETS - Net (includes $186 at December 29, 2012 and $3,189 at September 29, 2012 related to VIEs)	25,264	26,194
INTANGIBLE ASSETS - Net	1,019	1,021
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	5,980	4,960
OTHER ASSETS (includes $71 at December 29, 2012 and September 29, 2012 related to VIEs)	907	907
TOTAL ASSETS	50,399	55,164
CURRENT LIABILITIES:
Accounts payable - trade (includes $60 at December 29, 2012 and $153 at September 29, 2012 related to VIEs)	2,306	2,729
Accrued expenses and other current liabilities (includes $629 at December 29, 2012 and $1,950 at September 29, 2012 related VIEs)	7,733	8,873
Current portion of note payable	1,063	885
Total current liabilities	11,102	12,487
OPERATING LEASE DEFERRED CREDIT	4,565	4,650
NOTE PAYABLE, LESS CURRENT PORTION	974	1,240
TOTAL LIABILITIES	16,641	18,377
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at December 29, 2012 and September 29, 2012, respectively; outstanding, 3,245 shares at December 29, 2012 and September 29, 2012, respectively	46	46
Additional paid-in capital	21,825	23,410
Retained earnings	21,569	22,372
	43,440	45,828
Less treasury stock, at cost, of 1,356 shares at December 29, 2012 and September 29, 2012, respectively	(13,220)	(13,220)
Total Ark Restaurants Corp. shareholders’ equity	30,220	32,608
NON-CONTROLLING INTERESTS	3,538	4,179
TOTAL EQUITY	33,758	36,787
TOTAL LIABILITIES AND EQUITY	$ 50,399	$ 55,164