VARIABLE INTEREST ENTITIES (Tables)

3 Months Ended

Jan. 02, 2016

Variable Interest Entities [Abstract]

Schedule of Variable Interest Entities [Table Text Block]

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

	January 2, 2016		October 3, 2015
	(in thousands)
Cash and cash equivalents	$	295	$	604
Accounts receivable		371		303
Inventories		24		24
Prepaid expenses and other current assets		203		216
Due from Ark Restaurants Corp. and affiliates (1)		51		103
Fixed assets - net		35		40
Other assets		71		71
Total assets	$	1,050	$	1,361
Accounts payable - trade	$	50	$	81
Accrued expenses and other current liabilities		146		131
Operating lease deferred credit		79		81
Total liabilities		275		293
Equity of variable interest entities		775		1,068
Total liabilities and equity	$	1,050	$	1,361

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