VARIABLE INTEREST ENTITIES (Tables)

6 Months Ended

Apr. 01, 2017

Variable Interest Entities [Abstract]

Schedule of Variable Interest Entities [Table Text Block]

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

	April 1, 2017		October 1, 2016
	(in thousands)
Cash and cash equivalents	$	103	$	889
Accounts receivable		848		429
Inventories		17		23
Prepaid expenses and other current assets		227		228
Due from Ark Restaurants Corp. and affiliates (1)		539		—
Fixed assets - net		13		22
Other assets		71		71
Total assets	$	1,818	$	1,662
Accounts payable - trade	$	401	$	114
Accrued expenses and other current liabilities		339		238
Due to Ark Restaurants Corp. and affiliates (1)		—		173
Operating lease deferred credit		62		73
Total liabilities		802		598
Equity of variable interest entities		1,016		1,064
Total liabilities and equity	$	1,818	$	1,662

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