VARIABLE INTEREST ENTITIES (Tables)

6 Months Ended

Mar. 28, 2015

Variable Interest Entities [Abstract]

Schedule of Variable Interest Entities [Table Text Block]

Following are the required disclosures associated with the Company’s consolidated VIEs:

	March 28, 2015		September 27, 2014
	(in thousands)
Cash and cash equivalents	$	419	$	584
Accounts receivable		395		440
Inventories		17		19
Prepaid expenses and other current assets		166		173
Due from Ark Restaurants Corp. and affiliates (1)		92		105
Fixed assets - net		54		59
Other assets		71		71
Total assets	$	1,214	$	1,451
Accounts payable - trade	$	72	$	58
Accrued expenses and other current liabilities		238		179
Operating lease deferred credit		78		75
Total liabilities		388		312
Equity of variable interest entities		826		1,139
Total liabilities and equity	$	1,214	$	1,451

(1) Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.