INCOME PER SHARE OF COMMON STOCK (Tables)

12 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

A reconciliation of the numerators and denominators of the basic and diluted per share computations for the fiscal years ended September 30, 2017 and October 1, 2016 follows:

	Net Income Attributable to Ark Restaurants Corp. (Numerator)		Shares (Denominator)		Per Share Amount
	(In thousands, except per share amounts)
Year ended September 30, 2017
Basic EPS	$	4,039		3,424	$	1.18
Stock options		—		107		(0.04	)
Diluted EPS	$	4,039	$	3,531	$	1.14
Year ended October 1, 2016
Basic EPS	$	4,030		3,418	$	1.18
Stock options		—		89		(0.03	)
Diluted EPS	$	4,030		3,507	$	1.15