CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 29, 2013	Sep. 29, 2012
CURRENT ASSETS:
Cash and cash equivalents (includes $571 at June 29, 2013 and $714 at September 29, 2012 related to VIEs)	$ 4,571	$ 8,705
Short-term investments in available-for-sale securities		75
Accounts receivable (includes $310 at June 29, 2013 and $1,776 at September 29, 2012 related to VIEs)	2,803	3,790
Employee receivables	350	339
Inventories (includes $12 at June 29, 2013 and $28 at September 29, 2012 related to VIEs)	1,573	1,567
Prepaid and refundable income taxes (includes $177 at June 29, 2013 and $235 at September 29, 2012 related to VIEs)	473	985
Prepaid expenses and other current assets (includes $6 at June 29, 2013 and $13 at September 29, 2012 related to VIEs)	857	1,087
Total current assets	10,627	16,548
FIXED ASSETS - Net (includes $108 at June 29, 2013 and $3,189 at September 29, 2012 related to VIEs)	25,836	26,194
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	5,615	4,960
OTHER ASSETS (includes $71 at June 29, 2013 and September 29, 2012 related to VIEs)	6,261	1,928
TOTAL ASSETS	53,873	55,164
CURRENT LIABILITIES:
Accounts payable - trade (includes $54 at June 29, 2013 and $153 at September 29, 2012 related to VIEs)	2,325	2,729
Accrued expenses and other current liabilities (includes $692 at June 29, 2013 and $1,950 at September 29, 2012 related VIEs)	8,505	8,873
Current portion of notes payable	1,974	885
Total current liabilities	12,804	12,487
OPERATING LEASE DEFERRED CREDIT	4,389	4,650
NOTES PAYABLE, LESS CURRENT PORTION	2,109	1,240
TOTAL LIABILITIES	19,302	18,377
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at June 29, 2013 and September 29, 2012, respectively; outstanding, 3,245 shares at June 29, 2013 and September 29, 2012, respectively	46	46
Additional paid-in capital	22,674	23,410
Retained earnings	22,310	22,372
	45,030	45,828
Less treasury stock, at cost, of 1,356 shares at June 29, 2013 and September 29, 2012, respectively	(13,220)	(13,220)
Total Ark Restaurants Corp. shareholders’ equity	31,810	32,608
NON-CONTROLLING INTERESTS	2,761	4,179
TOTAL EQUITY	34,571	36,787
TOTAL LIABILITIES AND EQUITY	$ 53,873	$ 55,164

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).

No definition available.