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INCOME PER SHARE OF COMMON STOCK (Tables)
12 Months Ended
Sep. 29, 2018
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 29, 2018 and September 30, 2017 follows:

   Net Income
Attributable to
Ark Restaurants
Corp.
(Numerator)
  Weighted-Average
Number of
Shares
(Denominator)
  Earnings
Per Share
Amount
   (In thousands, except per share amounts) 
                
Year ended September 29, 2018               
                
Basic  $4,655    3,439   $1.35 
Effect of dilutive securities:               
Stock options   -    110    (0.04)
                
Diluted  $4,655   $3,549   $1.31 
                
                
Year ended September 30, 2017               
                
Basic  $4,039    3,424   $1.18 
Effect of dilutive securities:               
Stock options   -    107    (0.04)
                
Diluted  $4,039    3,531   $1.14