Ark Restaurants (ARKR) 10-K 30 Dec 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Oct. 01, 2016	Dec. 22, 2016	Apr. 02, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ARK RESTAURANTS CORP
Document Type	10-K
Current Fiscal Year End Date	--10-01
Entity Common Stock, Shares Outstanding		3,418,128
Entity Public Float			$ 41,698,932
Amendment Flag	false
Entity Central Index Key	779,544
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Oct. 1, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Oct. 01, 2016	Oct. 03, 2015
CURRENT ASSETS:
Cash and cash equivalents (includes $889 at October 1, 2016 and $604 at October 3, 2015 related to VIEs)	$ 7,239	$ 9,735
Accounts receivable (includes $429 at October 1, 2016 and $303 at October 3, 2015 related to VIEs)	3,750	3,221
Employee receivables	453	485
Inventories (includes $23 at October 1, 2016 and $24 at October 3, 2015 related to VIEs)	1,892	1,956
Prepaid expenses and other current assets (includes $228 at October 1, 2016 and $216 at October 3, 2015 related to VIEs)	2,662	2,365
Total current assets	15,996	17,762
FIXED ASSETS - Net (includes $22 at October 1, 2016 and $40 at October 3, 2015 related to VIEs)	29,546	27,804
INTANGIBLE ASSETS - Net	526	499
GOODWILL	7,895	6,813
TRADEMARKS	1,611	1,221
DEFERRED INCOME TAXES	3,416	4,453
OTHER ASSETS (includes $71 at October 1, 2016 and October 3, 2015 related to VIEs)	2,564	1,562
TOTAL ASSETS	68,255	66,567
CURRENT LIABILITIES:
Accounts payable - trade (includes $114 at October 1, 2016 and $81 at October 3, 2015 related to VIEs)	2,876	3,207
Accrued expenses and other current liabilities (includes $238 at October 1, 2016 and $131 at October 3, 2015 related to VIEs)	10,555	10,332
Accrued income taxes	606	2,477
Current portion of notes payable	2,617	1,617
Total current liabilities	16,654	17,633
OPERATING LEASE DEFERRED CREDIT (includes $73 at October 1, 2016 and $81 at October 3, 2015 related to VIEs)	3,576	3,796
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	5,321	3,907
TOTAL LIABILITIES	25,551	25,336
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 3,423 and 4,774 shares at October 1, 2016 and October 3, 2015; outstanding, 3,423 and 3,418 shares at October 1, 2016 and October 3, 2015	34	48
Additional paid-in capital	12,942	25,682
Retained earnings	27,158	26,548
	40,134	52,278
Less treasury stock, at cost, of 1,356 shares at October 3, 2015		(13,220)
Total Ark Restaurants Corp. shareholders’ equity	40,134	39,058
NON-CONTROLLING INTERESTS	2,570	2,173
TOTAL EQUITY	42,704	41,231
TOTAL LIABILITIES AND EQUITY	68,255	66,567
New Meadowlands Racetrack LLC [Member]
CURRENT ASSETS:
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	$ 6,701	$ 6,453

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Oct. 01, 2016	Oct. 03, 2015
VIEs, Cash and cash equivalents	$ 889	$ 604
VIEs, Accounts receivable	429	303
VIEs, Inventories	23	24
VIEs, Prepaid expenses and other current assets	228	216
VIEs, Fixed assets	22	40
VIEs, Other assets	71	71
VIEs, Accounts payable trade	114	81
VIEs, Accrued expenses and other current liabilities	238	131
VIEs, Operating lease deferred credit	$ 73	$ 81
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in Shares)	10,000	10,000
Common stock, shares issued (in Shares)	3,423	4,774
Common stock, shares outstanding (in Shares)	3,423	3,418
Treasury stock, shares (in Shares)		1,356

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
REVENUES:
Food and beverage sales	$ 148,479	$ 144,588
Other revenue	1,673	1,275
Total revenues	150,152	145,863
COSTS AND EXPENSES:
Food and beverage cost of sales	39,545	39,435
Payroll expenses	50,718	46,903
Occupancy expenses	16,515	16,790
Other operating costs and expenses	19,719	18,494
General and administrative expenses	11,708	10,885
Depreciation and amortization	4,553	4,415
Total costs and expenses	142,758	136,922
OPERATING INCOME	7,394	8,941
OTHER (INCOME) EXPENSE:
Interest expense	416	238
Interest income	(180)	(47)
Other (income) expense, net	(430)	(238)
Total other (income) expense, net	(194)	(47)
INCOME BEFORE PROVISION FOR INCOME TAXES	7,588	8,988
Provision for income taxes	2,098	2,596
CONSOLIDATED NET INCOME	5,490	6,392
Net income attributable to non-controlling interests	(1,460)	(1,002)
NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.	$ 4,030	$ 5,390
NET INCOME PER ARK RESTAURANTS CORP. COMMON SHARE:
Basic (in Dollars per share)	$ 1.18	$ 1.59
Diluted (in Dollars per share)	$ 1.15	$ 1.54
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic (in Shares)	3,418	3,393
Diluted (in Shares)	3,507	3,509

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
BALANCE at Sep. 27, 2014	$ 47	$ 25,167	$ 24,554	$ (13,220)	$ 36,548	$ 2,344	$ 38,892
BALANCE (in Shares) at Sep. 27, 2014	4,733,000
Net income			5,390		5,390	1,002	6,392
Exercise of stock options	$ 1	524			525		$ 525
Exercise of stock options (in Shares)	41,000						40,861
Tax benefit on exercise of stock options		113			113		$ 113
Stock-based compensation		426			426		426
Change in excess tax benefits from stock-based compensation		(548)			(548)		(548)
Distributions to non-controlling interests						(1,173)	(1,173)
Accrued and paid dividends - $1.00 per share			(3,396)		(3,396)		(3,396)
BALANCE at Oct. 03, 2015	$ 48	25,682	26,548	(13,220)	39,058	2,173	41,231
BALANCE (in Shares) at Oct. 03, 2015	4,774,000
Net income			4,030		4,030	1,460	5,490
Exercise of stock options		83			83		$ 83
Exercise of stock options (in Shares)	5,000						5,192
Tax benefit on exercise of stock options		11			11		$ 11
Stock-based compensation		286			286		286
Change in excess tax benefits from stock-based compensation		86			86		86
Retirement of treasury shares	$ (14)	(13,206)		$ 13,220
Retirement of treasury shares (in Shares)	(1,356,000)
Distributions to non-controlling interests						(1,063)	(1,063)
Accrued and paid dividends - $1.00 per share			(3,420)		(3,420)		(3,420)
BALANCE at Oct. 01, 2016	$ 34	$ 12,942	$ 27,158		$ 40,134	$ 2,570	$ 42,704
BALANCE (in Shares) at Oct. 01, 2016	3,423,000

CONSOLIDATED STATEMENTS OF CHA6

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Dividends, per share	$ 1	$ 1
Retained Earnings [Member]
Dividends, per share	1	1
Parent [Member]
Dividends, per share	$ 1	$ 1

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net income	$ 5,490,000	$ 6,392,000
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Loss on closure of restaurants	16,000
Deferred income taxes	1,134,000	213,000
Stock-based compensation	286,000	426,000
Depreciation and amortization	4,553,000	4,415,000
Amortization of deferred financing costs	43,000
Operating lease deferred credit	(220,000)	(423,000)
Excess tax benefits related to stock-based compensation	(11,000)	(113,000)
Changes in operating assets and liabilities:
Accounts receivable	(529,000)	(205,000)
Inventories	131,000	(124,000)
Prepaid, refundable and accrued income taxes	(1,886,000)	1,428,000
Prepaid expenses and other current assets	(191,000)	(874,000)
Other assets	(865,000)	(445,000)
Accounts payable - trade	(331,000)	615,000
Accrued expenses and other current liabilities	(18,000)	(4,000)
Net cash provided by operating activities	7,602,000	11,301,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets	(2,160,000)	(3,204,000)
Loans and advances made to employees	(198,000)	(247,000)
Payments received on employee receivables	230,000	161,000
Payments received on note receivable		253,000
Purchase of leasehold rights		(400,000)
Net cash used in investing activities	(3,045,000)	(3,659,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal payments on notes payable	(2,533,000)	(1,794,000)
Payment of debt financing costs	(131,000)
Dividends paid	(3,420,000)	(4,240,000)
Proceeds from issuance of stock upon exercise of stock options	83,000	525,000
Excess tax benefits related to stock-based compensation	11,000	113,000
Distributions to non-controlling interests	(1,063,000)	(1,173,000)
Net cash used in financing activities	(7,053,000)	(6,569,000)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(2,496,000)	1,073,000
CASH AND CASH EQUIVALENTS, Beginning of year	9,735,000	8,662,000
CASH AND CASH EQUIVALENTS, End of year	7,239,000	9,735,000
Cash paid during the year for:
Interest	416,000	238,000
Income taxes	2,850,000	956,000
Non-cash financing activities:
Note payable in connection with the purchase of Shuckers	5,000,000
Retirement of 1,356 treasury shares	13,220,000
Changes in excess tax benefits from stock-based compensation	86,000	(548,000)
Meadowlands Newmark LLC [Member]
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of member interest in Meadowlands Newmark LLC		$ (222,000)
Loan made to Meadowlands Newmark LLC	(200,000)
Shuckers Inc [Member]
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of Shuckers	$ (717,000)

CONSOLIDATED STATEMENTS OF CAS8

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) shares in Thousands	12 Months Ended
	Oct. 01, 2016shares
Retirement of treasury shares	1,356

BUSINESS AND SUMMARY OF SIGNIFI

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Oct. 01, 2016
Disclosure Text Block [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	1. BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES As of October 1, 2016, Ark Restaurants Corp. and Subsidiaries (the “Company”) owned and operated 21 restaurants and bars, 19 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance. The Company operates six restaurants in New York City, two in Washington, D.C., five in Las Vegas, Nevada, three in Atlantic City, New Jersey, one at the Foxwoods Resort Casino in Ledyard, Connecticut, one in Boston, Massachusetts and three in Florida. The Las Vegas operations include four restaurants within the New York-New York Hotel & Casino Resort and operation of the hotel’s room service, banquet facilities, employee dining room and six food court concepts and one restaurant within the Planet Hollywood Resort and Casino. In Atlantic City, New Jersey, the Company operates a restaurant and a bar in the Resorts Atlantic City Hotel and Casino and a restaurant and bar at the Tropicana Hotel and Casino. The operation at the Foxwoods Resort Casino consists of one fast food concept and a restaurant. In Boston, Massachusetts, the Company operates a restaurant in the Faneuil Hall Marketplace. The Florida operations include two Rustic Inn’s, one in Dania Beach, Florida and one in Jupiter, Florida, Shuckers in Jensen Beach, Florida and the operation of five fast food facilities in Tampa, Florida and seven fast food facilities in Hollywood, Florida, each at a Hard Rock Hotel and Casino. Basis of Presentation During the quarter ended July 2, 2016, the Company identified an immaterial error in previously issued financial statements related to an overstatement of a rent liability in the amount of $261,000 ($191,000 net of tax or $0.06 per basic and $0.05 per diluted share for the 13 and 39-weeks ended July 2, 2016). The Company reviewed this accounting error utilizing SEC Staff Accounting Bulletin No. 99, “Materiality” (“SAB 99”) and SEC Staff Accounting Bulletin No. 108, “Effects of Prior Year Misstatements on Current Year Financial Statements” (“SAB 108”) and determined the impact of the error to be immaterial to any prior period’s presentation. The accompanying consolidated financial statements as of October 1, 2016 reflect the correction of the aforementioned immaterial error. Accounting Period Use of Estimates Principles of Consolidation — Non-Controlling Interests — Seasonality Fair Value of Financial Instruments — Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Concentrations of Credit Risk For the years ended October 1, 2016 and October 3, 2015, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases. Inventories Fixed Assets — three seven 40 The Company includes in construction in progress improvements to restaurants that are under construction or are undergoing substantial improvements. Once the projects have been completed, the Company begins depreciating and amortizing the assets. Start-up costs incurred during the construction period of restaurants, including rental of premises, training and payroll, are expensed as incurred. Intangible Assets Long-lived Assets — Goodwill and Trademarks Investments In the event the fair value of an investment declines below the Company’s cost basis, management is required to determine if the decline in fair value is other than temporary. If management determines the decline is other than temporary, an impairment charge is recorded. Management’s assessment as to the nature of a decline in fair value is based on, among other things, the length of time and the extent to which the market value has been less than the cost basis; the financial condition and near-term prospects of the issuer; and the Company’s intent and ability to retain the investment for a period of time sufficient to allow for any anticipated recovery in market value. Leases — Revenue Recognition The Company offers customers the opportunity to purchase gift certificates. At the time of purchase by the customer, the Company records a gift certificate liability for the face value of the certificate purchased. The Company recognizes the revenue and reduces the gift certificate liability when the certificate is redeemed. The Company does not reduce its recorded liability for potential non-use of purchased gift cards. As of October 1, 2016, the total liability for gift cards in the amount of $161,487 is included in Accrued Expenses and Other Current Liabilities in the Consolidated Balance Sheet. Additionally, the Company presents sales tax on a net basis in its consolidated financial statements. Occupancy Expenses — Defined Contribution Plan — Income Taxes — The Company has recorded a liability for unrecognized tax benefits resulting from tax positions taken, or expected to be taken, in an income tax return. It is the Company’s policy to recognize interest and penalties related to uncertain tax positions as a component of income tax expense. Non-controlling interests relating to the income or loss of consolidated partnerships includes no provision for income taxes as any tax liability related thereto is the responsibility of the individual minority investors. Income Per Share of Common Stock — Stock-based Compensation — measures stock-based compensation cost at the grant date based on the fair value of the award and recognizes it as expense over the applicable vesting period using the straight-line method. Upon exercise of options, excess income tax benefits related to share-based compensation expense that must be recognized directly in equity are considered financing rather than operating cash flow activities. The Company did not grant any options during the fiscal years 2016 and 2015. The Company generally issues new shares upon the exercise of employee stock options. The fair value of each of the Company’s stock options is estimated on the date of grant using a Black-Scholes option-pricing model that uses assumptions that relate to the expected volatility of the Company’s common stock, the expected dividend yield of the Company’s stock, the expected life of the options and the risk free interest rate. Recently Adopted Accounting Standards Simplifying the Presentation of Debt Issuance Costs In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes New Accounting Standards Not Yet Adopted In May 2014, the FASB issued updated accounting guidance that provides a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. Additionally, this guidance expands related disclosure requirements. The pronouncement is effective for annual and interim reporting periods beginning after December 15, 2017. Early application is not permitted. This update permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the impact of the adoption of this guidance on its financial condition, results of operations or cash flows as well as the expected adoption method. In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period, if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance is not expected to have a significant impact on the Company’s consolidated financial condition or results of operations. In August 2014, the FASB issued guidance that requires management to evaluate, at each annual and interim reporting period, the company’s ability to continue as a going concern within one year of the date the financial statements are issued and provide related disclosures. This accounting guidance is effective for the Company on a prospective basis beginning in the first quarter of fiscal 2017 and is not expected to have a material effect on the consolidated financial statements. In January 2015, the FASB issued guidance simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration. The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning after December 15, 2015. Early adoption is permitted provided that the guidance is applied from the beginning of the annual reporting period. The Company does not believe this guidance will have a material impact on its consolidated financial statements. In February 2015, the FASB amended the consolidation standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance (i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii) affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of this guidance on its consolidated financial statements. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In January 2016, FASB issued ASU No. 2016-01, Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers – Principal versus Agent Considerations In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation – Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers – Identifying Performance Obligations and Licensing In August 2016, FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments In October 2016, the FASB issued ASU No. 2016-16, Income Taxes: Intra-Entity Transfers of Assets Other than Inventory In October 2016, the FASB issued ASU No. 2016-17, Consolidation: Interests Held through Related Parties That Are Under Common Control In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows: Restricted Cash

CONSOLIDATION OF VARIABLE INTER

CONSOLIDATION OF VARIABLE INTEREST ENTITIES	12 Months Ended
	Oct. 01, 2016
Variable Interest Entities [Abstract]
Variable Interest Entities [Text Block]	2. CONSOLIDATION OF VARIABLE INTEREST ENTITIES The Company consolidates any variable interest entities in which it holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity investment at risk lack (i) the ability to make decisions about an entity’s activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially all of the entity’s activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, and (b) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company has determined that it is the primary beneficiary of three VIEs and, accordingly, consolidates the financial results of these entities. Following are the required disclosures associated with the Company’s consolidated VIEs: October 1, October 3, (in thousands) Cash and cash equivalents $ 889 $ 604 Accounts receivable 429 303 Inventories 23 24 Prepaid expenses and other current assets 228 216 Due from Ark Restaurants Corp. and affiliates (1) - 103 Fixed assets - net 22 40 Other assets 71 71 Total assets $ 1,662 $ 1,361 Accounts payable - trade $ 114 $ 81 Accrued expenses and other current liabilities 238 131 Due to Ark Restaurants Corp. and affiliates (1) 173 - Operating lease deferred credit 73 81 Total liabilities 598 293 Equity of variable interest entities 1,064 1,068 Total liabilities and equity $ 1,662 $ 1,361 (1) Amounts due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation. The liabilities recognized as a result of consolidating these VIEs do not represent additional claims on the Company’s general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against the Company’s general assets.

RECENT RESTAURANT EXPANSION

RECENT RESTAURANT EXPANSION	12 Months Ended
	Oct. 01, 2016
Recent Restaurant Expansion [Abstract]
Recent Restaurant Expansion [Text Block]	3. RECENT RESTAURANT EXPANSION On October 22, 2015, the Company, through its wholly-owned subsidiaries, Ark Shuckers, LLC and Ark Shuckers Real Estate, LLC, acquired the assets of Shuckers Inc. (“Shuckers”), a restaurant and bar located at the Island Beach Resort in Jensen Beach, FL, and six condominium units (four of which house the restaurant and bar operations). In addition, Ark Island Beach Resort LLC, a wholly-owned subsidiary of the Company, acquired Island Beach Resort Inc., a management company that administers a rental pool of certain condominium units under lease. The total purchase price was $5,717,000. The acquisition is accounted for as a business combination and was financed with a bank loan in the amount of $5,000,000 and cash from operations. The fair values of the assets acquired were allocated as follows: Inventory $ 67,000 Commercial condominium units 3,584,800 Residential condominium units 263,000 Furniture, fixtures and equipment 240,000 Trademarks 390,000 Customer list 90,000 Goodwill 1,082,200 $ 5,717,000 The above purchase price allocation resulted in an increase (decrease) related to the trademarks, customer list and goodwill of $240,000, $(110,000) and $(130,000), respectively, from the preliminary allocation. The resulting changes to customer list amortization were not material to any period presented. The Consolidated Statement of Income for the year ended October 1, 2016 includes revenues and operating income of approximately $4,763,000 and $523,000, respectively, related to Shuckers. Transaction costs incurred in the amount of approximately $170,000 are included in general and administrative expenses in the Consolidated Statement of Income for the year ended October 1, 2016. The Company expects the Goodwill and indefinite life Trademarks to be deductible for tax purposes. The unaudited pro forma financial information set forth below is based upon the Company’s historical Consolidated Statements of Income for the years ended October 1, 2016 and October 3, 2015 and includes the results of operations for Shuckers for the period prior to acquisition. The unaudited pro forma financial information is presented for informational purposes only and may not be indicative of what actual results of operations would have been had the acquisition of Shuckers occurred on the dates indicated, nor does it purport to represent the results of operations for future periods. Year Ended October 1, October 3, Total revenues $ 150,394 $ 150,995 Net income $ 4,051 $ 6,330 Net income per share - basic $ 1.19 $ 1.87 Net income per share - diluted $ 1.16 $ 1.80 On March 27, 2015, the Company, through a wholly-owned subsidiary, entered into an agreement to operate a kiosk in Bryant Park, New York, NY for the sale of food and beverages for an initial period expiring through March 31, 2020 with an option to extend the agreement for five additional years. Renovations totaled approximately $400,000 and the property opened in July 2015. On July 24, 2015, the Company, through a wholly-owned subsidiary, paid $544,000 (including a $144,000 security deposit) to assume the lease for an event space located in New York, NY. The assumed lease expires through March 31, 2026 with an option to extend the agreement for five additional years and provides for annual rent in the amount of approximately $300,000.

RECENT RESTAURANT DISPOSITIONS

RECENT RESTAURANT DISPOSITIONS	12 Months Ended
	Oct. 01, 2016
Recent Restaurant Dispositions [Abstract]
Recent Restaurant Dispositions [Text Block]	4. RECENT RESTAURANT DISPOSITIONS Lease Expirations On November 30, 2014, the Company’s lease at the Shake & Burger located at the Venetian Casino Resort in Las Vegas, NV expired. The closure of this property did not result in a material charge. On November 30, 2015, the Company’s lease at the V-Bar located at the Venetian Casino Resort in Las Vegas, NV expired. The closure of this property did not result in a material charge. The Company was advised by the landlord that it would have to vacate the Center Café property located at Union Station in Washington, DC which was on a month-to-month lease. The closure of this property occurred in February 2016 and did not result in a material charge.

INVESTMENT IN AND RECEIVABLE FR

INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	12 Months Ended
	Oct. 01, 2016
Disclosure Text Block Supplement [Abstract]
Cost and Equity Method Investments Disclosure [Text Block]	5. INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK On March 12, 2013, the Company made a $4,200,000 investment in the New Meadowlands Racetrack LLC (“NMR”) through its purchase of a membership interest in Meadowlands Newmark, LLC, an existing member of NMR. On November 19, 2013, the Company invested an additional $464,000 in NMR through a purchase of an additional membership interest in Meadowlands Newmark, LLC resulting in a total ownership of 11.6% of Meadowlands Newmark, LLC and an ownership interest of 7.4% of NMR. In 2015, the Company invested an additional $222,000, as a result of capital calls, bringing its total investment to $4,886,000 with no change in ownership. This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Balance Sheets at October 1, 2016 and October 3, 2015. In addition to the Company’s ownership interest in NMR through Meadowlands Newmark, LLC, if casino gaming is approved at the Meadowlands and NMR is granted the right to conduct said gaming, neither of which can be assured, the Company shall be granted the exclusive right to operate the food and beverage concessions in the gaming facility with the exception of one restaurant. In conjunction with this investment, the Company, through a 97% owned subsidiary, Ark Meadowlands LLC (“AM VIE”), also entered into a long-term agreement with NMR for the exclusive right to operate food and beverage concessions serving the new raceway facilities (the “Racing F&B Concessions”) located in the new raceway grandstand constructed at the Meadowlands Racetrack in northern New Jersey. Under the agreement, NMR is responsible to pay for the costs and expenses incurred in the operation of the Racing F&B Concessions, and all revenues and profits thereof inure to the benefit of NMR. AM VIE receives an annual fee equal to 5% of the net profits received by NMR from the Racing F&B Concessions during each calendar year. At October 1, 2016, it was determined that AM VIE is a variable interest entity. However, based on qualitative consideration of the contracts with AM VIE, the operating structure of AM VIE, the Company’s role with AM VIE, and that the Company is not obligated to absorb any expected losses of AM VIE, the Company has concluded that it is not the primary beneficiary and not required to consolidate the operations of AM VIE. The Company’s maximum exposure to loss as a result of its involvement with AM VIE is limited to a receivable from AM VIE’s primary beneficiary (NMR, a related party) which aggregated approximately $164,000 and $272,000 at October 1, 2016 and October 3, 2015, respectively, and are included in Prepaid Expenses and Other Current Assets in the Consolidated Balance Sheets. On April 25, 2014, the Company loaned $1,500,000 to Meadowlands Newmark, LLC. The note bears interest at 3%, compounded monthly and added to the principal, and is due in its entirety on January 31, 2024. The note may be prepaid, in whole or in part, at any time without penalty or premium. On July 13, 2016, the Company made an additional loan to Meadowlands Newmark, LLC in the amount of $200,000. Such amount is subject to the same terms and conditions as the original loan as discussed above. The principal and accrued interest related to this note in the amounts of $1,814,659 and $1,566,997, are included in Investment In and Receivable From New Meadowlands Racetrack in the Consolidated Balance Sheets at October 1, 2016 and October 3, 2015, respectively. In accordance with the cost method, our initial investment is recorded at cost and we record dividend income when applicable, if dividends are declared. We review our Investment in NMR each reporting period to determine whether a significant event or change in circumstances has occurred that may have an adverse effect on its fair value, such as the defeat of the referendum for casino gaming in Northern New Jersey in November 2016 as discussed in Note 16. As a result, we performed an assessment of the recoverability of our indirect Investment in NMR as of October 1, 2016 which included estimates requiring significant management judgment, include inherent uncertainties and are often ·interdependent; therefore, they do not change in isolation. Factors that management estimated include, among others, the probability of gambling being approved in Northern NJ which is the most heavily weighted assumption and NMR obtaining a license to operate a casino, revenue levels, cost of capital, marketing spending, tax rates and capital spending. In performing this assessment, we estimated the fair value of our Investment in NMR using our best estimate of these assumptions which we believe would be consistent with what a hypothetical marketplace participant would use. The variability of these factors depends on a number of conditions, including uncertainty about future events and our inability as a minority shareholder to control certain outcomes and thus our accounting estimates may change from period to period. If other assumptions and estimates had been used when these tests were performed, impairment charges could have resulted. As a result of the above, no impairment was deemed necessary as of October 1, 2016.

FIXED ASSETS

FIXED ASSETS	12 Months Ended
	Oct. 01, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	6. FIXED ASSETS Fixed assets consist of the following: October 1, 2016 October 3, 2015 (In thousands) Land and building $ 9,002 $ 4,800 Leasehold improvements 43,402 43,960 Furniture, fixtures and equipment 36,062 35,806 Construction in progress 482 27 88,948 84,593 Less: accumulated depreciation and amortization 59,402 56,789 $ 29,546 $ 27,804 Depreciation and amortization expense related to fixed assets for the years ended October 1, 2016 and October 3, 2015 was $4,490,000 and $4,399,000, respectively. Management continually evaluates unfavorable cash flows, if any, related to underperforming restaurants. Periodically it is concluded that certain properties have become impaired based on their existing and anticipated future economic outlook in their respective markets. In such instances, we may impair assets to reduce their carrying values to fair values. Estimated fair values of impaired properties are based on comparable valuations, cash flows and/or management judgment. No impairment charges were necessary for the years ended October 1, 2016 and October 3, 2015.

INTANGIBLE ASSETS, GOODWILL AND

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS	12 Months Ended
	Oct. 01, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	7. INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS Intangible assets consist of the following: October 1, 2016 October 3, 2015 (In thousands) Purchased leasehold rights (a) $ 2,737 $ 2,737 Noncompete agreements and other 303 213 3,040 2,950 Less accumulated amortization 2,514 2,451 Total intangible assets $ 526 $ 499 (a) Purchased leasehold rights arose from acquiring leases and subleases of various restaurants. Amortization expense related to intangible assets for the years ended October 1, 2016 and October 3, 2015 was $63,000 and $16,000, respectively. Amortization expense for each of the next five years will be $63,000. Goodwill is the excess of cost over fair market value of tangible and intangible net assets acquired. Goodwill is not presently amortized but tested for impairment annually or when the facts or circumstances indicate a possible impairment of goodwill as a result of a continual decline in performance or as a result of fundamental changes in a market. Trademarks, which have indefinite lives, are not currently amortized and are tested for impairment annually or when facts or circumstances indicate a possible impairment as a result of a continual decline in performance or as a result of fundamental changes in a market. The changes in the carrying amount of goodwill and trademarks for the years ended October 1, 2016 and October 3, 2015 are as follows: Goodwill Trademarks (In thousands) Balance as of September 27, 2014 $ 4,813 $ 721 Acquired during the year 2,000 500 Impairment losses - - Balance as of October 3, 2015 6,813 1,221 Acquired during the year 1,082 390 Impairment losses - - Balance as of October 1, 2016 $ 7,895 $ 1,611

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Oct. 01, 2016
Disclosure Text Block Supplement [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following: October 1, October 3, 2016 2015 (In thousands) Sales tax payable $ 942 $ 992 Accrued wages and payroll related costs 2,495 1,832 Customer advance deposits 4,077 3,967 Accrued occupancy and other operating expenses 3,041 3,541 $ 10,555 $ 10,332 Two subsidiaries of the Company (“the Ark Subsidiaries”), which operate food courts on Federally protected Indian land, had been involved in litigation with the state in which they operate, whereby the state attempted to collect commercial rent tax from the Ark Subsidiaries. The Company had continued to accrue such taxes as the litigation worked its way through the courts. During July 2016, the state agreed to the entry of consent judgments in favor of the Ark Subsidiaries holding that the state is constitutionally prohibited from taxing rentals of Indian land. In connection with this agreement, the Company reversed the accrual of these liabilities in the amount of $945,000 during the three months ended July 2, 2016. In addition, the Company received a refund of previously paid amounts in the amount of $157,000 in August 2016 related to the above matter. Such amounts are included in the Consolidated Statement of Income for the year ended October 1, 2016 as a reduction of Occupancy Expenses.

NOTES PAYABLE - BANK

NOTES PAYABLE - BANK	12 Months Ended
	Oct. 01, 2016
Notes Payable [Abstract]
Notes Payable [Text Block]	9. NOTES PAYABLE – BANK On February 25, 2013, the Company issued a promissory note to Bank Hapoalim B.M. (the “BHBM”) for $3,000,000. The note bore interest at LIBOR plus 3.5% per annum, and was payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. On February 24, 2014, in connection with the acquisition of The Rustic Inn On October 22, 2015, in connection with the acquisition of Shuckers, the Company issued a promissory note to BHBM for $5,000,000. The note bears interest at LIBOR plus 3.5% per annum, and is payable in 60 equal monthly installments of $83,333, commencing on November 22, 2015, and matures October 21, 2020. As of October 1, 2016, the outstanding balance of this note payable was approximately $4,084,000. On October 22, 2015, in connection with the Shuckers transaction, the Company also entered into a credit agreement (the “Revolving Facility”) with BHBM which expires on October 21, 2017 and provides for total availability of the lesser of (i) $10,000,000 and (ii) $20,000,000 less the then aggregate amount of all indebtedness and obligations to BHBM. Borrowings under the Revolving Facility will be evidenced by a promissory note (the “Revolving Note”) in favor of BHBM and will be payable over five years with interest at an annual rate equal to LIBOR plus 3.5% per year. As of October 1, 2016, no additional amounts were outstanding under the Revolving Facility. Deferred financing costs incurred in connection with the Shuckers transaction in the amount of $130,585 are being amortized over the life of the agreements on a straight line basis. Amortization expense of $43,075 for the year ended October 1, 2016 is included in interest expense. Borrowings under the Revolving Facility and both of the above promissory notes, are secured by all tangible and intangible personal property (including accounts receivable, inventory, equipment, general intangibles, documents, chattel paper, instruments, letter-of-credit rights, investment property, intellectual property and deposit accounts) and fixtures of the Company. The loan agreements provide, among other things, that the Company meet minimum quarterly tangible net worth amounts, as defined, maintain a fixed charge coverage ratio of not less than 1.1:1 and minimum annual net income amounts, and contain customary representations, warranties and affirmative covenants. The agreements also contain customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness, capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance with all debt covenants as of October 1, 2016. Long-term debt consists of the following: October 1, October 3, 2016 2015 (In thousands) Promissory Note - Rustic Inn purchase $ 3,907 $ 5,524 Promissory Note - Shuckers purchase 4,084 - 7,991 5,524 Less: Current maturities (2,617 ) (1,617 ) Less: Unamortized deferred financing costs (53 ) - Long-term debt $ 5,321 $ 3,907 As of October 1, 2016, the aggregate amounts of notes payable maturities are as follows: 2017 $ 2,617 2018 2,617 2019 1,674 2020 1,000 2021 83 $ 7,991

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Oct. 01, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	10. COMMITMENTS AND CONTINGENCIES Leases As of October 1, 2016, future minimum lease payments under noncancelable leases are as follows: Amount Fiscal Year (In thousands) 2017 $ 10,056 2018 9,694 2019 8,881 2020 8,003 2021 7,042 Thereafter 41,492 Total minimum payments $ 85,168 In connection with certain of the leases included in the table above, the Company obtained and delivered irrevocable letters of credit in the aggregate amount of approximately $388,000 as security deposits under such leases. Rent expense was approximately $13,791,000 and $13,055,000 for the fiscal years ended October 1, 2016 and October 3, 2015, respectively. Contingent rentals, included in rent expense, were approximately $4,382,000 and $4,211,000 for the fiscal years ended October 1, 2016 and October 3, 2015, respectively. Legal Proceedings Share Repurchase Plan

STOCK OPTIONS

STOCK OPTIONS	12 Months Ended
	Oct. 01, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. STOCK OPTIONS The Company has options outstanding under two stock option plans, the 2004 Stock Option Plan (the “2004 Plan”) and the 2010 Stock Option Plan (the “2010 Plan”), which was approved by shareholders in the second quarter of 2010. Effective with this approval, the Company terminated the 2004 Plan. This action terminated the 400 authorized but unissued options under the 2004 Plan, but it did not affect any of the options previously issued under the 2004 Plan. Options granted under the 2004 Plan are exercisable at prices at least equal to the fair market value of such stock on the dates the options were granted. The options expire ten years after the date of grant. Options granted under the 2010 Plan are exercisable at prices at least equal to the fair market value of such stock on the dates the options were granted. The options expire ten years after the date of grant. During the year ended October 3, 2015, options to purchase 136,500 shares of common stock at an exercise price of $29.60 per share expired unexercised and options to purchase 3,000 shares of common stock at an exercise price of $22.50 were cancelled. On April 5, 2016, the shareholders of the Company approved the 2016 Stock Option Plan and the Section 162(m) Cash Bonus Plan. Under the 2016 Stock Option Plan, 500,000 options were authorized for future grant and are exercisable at prices at least equal to the fair market value of such stock on the dates the options were granted. The options expire ten years after the date of grant. Under the Section 162(m) Cash Bonus Plan, compensation paid in excess of $1,000,000 to any employee who is the chief executive officer, or one of the three highest paid executive officers on the last day of that tax year (other than the chief executive officer or the chief financial officer) will meet certain “performance-based” requirements of Section 162(m) and the related IRS regulations in order for it to be tax deductible. No options were granted during the year ended October 1, 2016. The following table summarizes stock option activity under all plans: 2016 2015 Shares Weighted Aggregate Shares Weighted Aggregate Outstanding, beginning of year 523,800 $ 20.29 704,161 $ 21.66 Options: Granted - - Exercised (5,192 ) $ 16.26 (40,861 ) $ 12.84 Canceled or expired - (139,500 ) $ 29.36 Outstanding and expected to vest, end of year 518,608 $ 20.33 $ 1,979,232 523,800 $ 20.29 $ 2,242,140 Exercisable, end of year 518,608 $ 20.33 $ 1,979,232 422,300 $ 19.76 $ 2,191,390 Weighted average remaining contractual life 5.1 Years 5.5 Years Shares available for future grant 500,000 43,000 Compensation cost charged to operations for the fiscal years ended October 1, 2016 and October 3, 2015 for share-based compensation programs was approximately $286,000 and $426,000, respectively. The compensation cost recognized is classified as a general and administrative expense in the Consolidated Statements of Income. As of October 1, 2016, there was no unrecognized compensation cost related to unvested stock options. The following table summarizes information about stock options outstanding as of October 1, 2016: Options Outstanding and Exercisable Range of Exercise Prices Number of Weighted Weighted $12.04 66,000 $ 12.04 2.6 $14.40 160,800 $ 14.40 5.7 $22.50 201,808 $ 22.50 7.7 $32.15 90,000 $ 32.15 0.2 518,608 $ 20.33 5.1

INCOME TAXES

INCOME TAXES	12 Months Ended
	Oct. 01, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	12. INCOME TAXES The provision for income taxes attributable to continuing operations consists of the following: Year Ended October 1, October 3, 2016 2015 (In thousands) Current provision: Federal $ 778 $ 1,684 State and local 192 699 970 2,383 Deferred provision (benefit): Federal 915 342 State and local 213 (129 ) 1,128 213 $ 2,098 $ 2,596 The effective tax rate differs from the U.S. income tax rate as follows: Year Ended October 1, October 3, 2016 2015 (In thousands) Provision at Federal statutory rate (34% in 2016 and 2015) $ 2,580 $ 3,056 State and local income taxes, net of tax benefits 326 346 Tax credits (611 ) (583 ) Income attributable to non-controlling interest (501 ) (341 ) Changes in tax rates 9 67 Other 295 51 $ 2,098 $ 2,596 Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting and tax purposes. Significant components of the Company’s deferred tax assets and liabilities are as follows: October 1, October 3, 2016 2015 (In thousands) Long-term deferred tax assets (liabilities): State net operating loss carryforwards $ 3,179 $ 3,069 Operating lease deferred credits 772 793 Depreciation and amortization (256 ) 259 Deferred compensation 986 794 Partnership investments (709 ) (220 ) Prepaid expenses (444 ) (201 ) Other 230 182 Total long-term deferred tax assets 3,758 4,676 Valuation allowance (342 ) (223 ) Total net deferred tax assets $ 3,416 $ 4,453 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income. In the assessment of the valuation allowance, appropriate consideration was given to all positive and negative evidence including recent operating profitability, forecasts of future earnings and the duration of statutory carryforward periods. The Company recorded a valuation allowance of $342,000 and $223,000 as of October 1, 2016 and October 3, 2015, respectively, attributable to state and local net operating loss carryforwards which are not realizable on a more-likely-than-not basis. During fiscal 2016, the Company’s valuation allowance increased by approximately $119,000 as the Company determined that certain state net operating losses became unrealizable on a more-likely-than-not basis. As of October 1, 2016, the Company has New York State net operating losses of approximately $19,961,000 and New York City net operating loss carryforwards of approximately $18,328,000 that expire through fiscal 2036. During fiscal 2015, certain equity compensation awards expired unexercised. As such, the Company reversed the related deferred tax asset in the amount of approximately $548,000 as a charge to Additional Paid-in Capital as there was a sufficient pool of windfall tax benefit available. During fiscal 2016, the Company recorded a credit to Additional Paid-in Capital of $86,000 related to equity compensation. A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows: October 1, October 3, 2016 2015 (In thousands) Balance at beginning of year $ 307 $ 162 Additions based on tax positions taken in current and prior years 105 145 Settlements (46 ) - Balance at end of year $ 366 $ 307 The entire amount of unrecognized tax benefits if recognized would reduce our annual effective tax rate. As of October 1, 2016, the Company accrued approximately $284,000 of interest and penalties. The Company does not expect its unrecognized tax benefits to change significantly over the next 12 months. Inherent uncertainties exist in estimates of tax contingencies due to changes in tax law, both legislated and concluded through the various jurisdictions’ tax court systems. The Company files tax returns in the U.S. and various state and local jurisdictions with varying statutes of limitations. The 2013 through 2016 fiscal years remain subject to examination by the Internal Revenue Service most state and local tax authorities.

OTHER INCOME

OTHER INCOME	12 Months Ended
	Oct. 01, 2016
Component of Operating Income [Abstract]
Other Income [Text Block]	13. OTHER INCOME Other income (expense) consists of the following: Year Ended October 1, October 3, 2016 2015 (In thousands) Licensing fees $ 166 $ 185 Management fees 203 - Other rentals 3 16 Loss on disposal of assets (16 ) - Other 74 37 $ 430 $ 238

INCOME PER SHARE OF COMMON STOC

INCOME PER SHARE OF COMMON STOCK	12 Months Ended
	Oct. 01, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	14. INCOME PER SHARE OF COMMON STOCK A reconciliation of the numerators and denominators of the basic and diluted per share computations for the fiscal years ended October 1, 2016 and October 3, 2015 follows: Net Income Shares Per Share (In thousands, except per share amounts) 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 Year ended October 3, 2015 Basic EPS $ 5,390 3,393 $ 1.59 Stock options - 116 (0.05 ) Diluted EPS $ 5,390 3,509 $ 1.54 For the year ended October 1, 2016, options to purchase 66,000 shares of common stock at a price of $12.04, options to purchase 160,800 shares of common stock at a price of $14.40 and options to purchase 201,808 shares of common stock at a price of $22.50 per were included in diluted earnings per share. Options to purchase 90,000 shares of common stock at a price of $32.15 per share were not included in diluted earnings per share as their impact would be anti-dilutive. For the year ended October 3, 2015, options to purchase 66,000 shares of common stock at a price of $12.04, options to purchase 164,800 shares of common stock at a price of $14.40 and options to purchase 203,000 shares of common stock at a price of $22.50 per were included in diluted earnings per share. Options to purchase 90,000 shares of common stock at a price of $32.15 per share were not included in diluted earnings per share as their impact would be anti-dilutive.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Oct. 01, 2016
Related Party Transactions Excluding Stock Option Receivable [Abstract]
Related Party Transactions Excluding Stock Option Receivable [Text Block]	15. RELATED PARTY TRANSACTIONS Employee receivables totaled approximately $453,000 and $485,000 at October 1, 2016 and October 3, 2015, respectively. Such amounts consist of loans that are payable on demand and bear interest at the minimum statutory rate (0.66% at October 1, 2016 and 0.54% at October 3, 2015).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Oct. 01, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	16. SUBSEQUENT EVENTS On November 18, 2016, Ark Jupiter RI, LLC (“Ark Jupiter”), a wholly-owned subsidiary of the Company, entered into a ROFR Purchase and Sale Agreement (the “ROFR”) with SCFRC-HWG, LLC, the landlord (the “Seller”) to purchase the land and building in which the Company operates its Rustic Inn location in Jupiter, Florida. The Seller had entered into a Purchase and Sale Agreement with a third party to sell the premises; however, Ark Jupiter’s lease provided the Company with a right of first refusal to purchase the property. Ark Jupiter exercised the ROFR on October 4, 2016 and made a ten (10%) percent deposit on the purchase price of approximately Five Million Two Hundred Thousand Dollars ($5,200,000). Concurrent with the execution of the ROFR, Ark Jupiter entered into a Purchase and Sale Agreement with 1065 A1A, LLC to sell this same property for Eight Million Two Hundred Fifty Thousand Dollars ($8,250,000). In connection with the sale, Ark Jupiter and 1065 A1A, LLC have entered into a temporary lease and sub-lease arrangement which expires April 30, 2017 at which time the Company expects to vacate the space. On November 30, 2016, the Company, through newly formed, wholly-owned subsidiaries, acquired the assets of the Original Oyster House, Inc., a restaurant and bar located in the City of Gulf Shores, Baldwin County, Alabama and the related real estate and the Original Oyster House II, Inc., a restaurant and bar located in the City of Spanish Fort, Baldwin County, Alabama and the related real estate and an adjacent retail shopping plaza. The total purchase price was for $10,750,000 plus inventory. The acquisition will be accounted for as a business combination and was financed with a bank loan from the Company’s existing lender in the amount of $8,000,000 and cash from operations. The voter referendum for casino gaming in Northern New Jersey was defeated in November 2016. State law prohibits the issue from being put on the ballot before voters for the following two years. In connection with NMR’s restructuring of an existing loan which comes due on June 30, 2018, and to extend the loan through December 2021, the Company expects to fund its proportionate share of an anticipated $3 million capital call in January 2017 rather than having its interest diluted. On December 7, 2016, the Board of Directors declared a quarterly dividend of $0.25 per share on the Company’s common stock to be paid on January 3, 2017 to shareholders of record at the close of business on December 20, 2016.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Oct. 01, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation During the quarter ended July 2, 2016, the Company identified an immaterial error in previously issued financial statements related to an overstatement of a rent liability in the amount of $261,000 ($191,000 net of tax or $0.06 per basic and $0.05 per diluted share for the 13 and 39-weeks ended July 2, 2016). The Company reviewed this accounting error utilizing SEC Staff Accounting Bulletin No. 99, “Materiality” (“SAB 99”) and SEC Staff Accounting Bulletin No. 108, “Effects of Prior Year Misstatements on Current Year Financial Statements” (“SAB 108”) and determined the impact of the error to be immaterial to any prior period’s presentation. The accompanying consolidated financial statements as of October 1, 2016 reflect the correction of the aforementioned immaterial error.
Fiscal Period, Policy [Policy Text Block]	Accounting Period
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
Consolidation, Policy [Policy Text Block]	Principles of Consolidation —
Non Controlling Interests [Policy Text Block]	Non-Controlling Interests —
Seasonality [Policy Text Block]	Seasonality
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments —
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less.
Supplier Concentration [Policy Text Block]	Concentrations of Credit Risk For the years ended October 1, 2016 and October 3, 2015, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases.
Inventory, Policy [Policy Text Block]	Inventories
Property, Plant and Equipment, Policy [Policy Text Block]	Fixed Assets — three seven 40 The Company includes in construction in progress improvements to restaurants that are under construction or are undergoing substantial improvements. Once the projects have been completed, the Company begins depreciating and amortizing the assets. Start-up costs incurred during the construction period of restaurants, including rental of premises, training and payroll, are expensed as incurred.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-lived Assets —
Goodwill And Trademarks [Policy Text Block]	Goodwill and Trademarks
Investment, Policy [Policy Text Block]	Investments In the event the fair value of an investment declines below the Company’s cost basis, management is required to determine if the decline in fair value is other than temporary. If management determines the decline is other than temporary, an impairment charge is recorded. Management’s assessment as to the nature of a decline in fair value is based on, among other things, the length of time and the extent to which the market value has been less than the cost basis; the financial condition and near-term prospects of the issuer; and the Company’s intent and ability to retain the investment for a period of time sufficient to allow for any anticipated recovery in market value.
Lease, Policy [Policy Text Block]	Leases —
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company offers customers the opportunity to purchase gift certificates. At the time of purchase by the customer, the Company records a gift certificate liability for the face value of the certificate purchased. The Company recognizes the revenue and reduces the gift certificate liability when the certificate is redeemed. The Company does not reduce its recorded liability for potential non-use of purchased gift cards. As of October 1, 2016, the total liability for gift cards in the amount of $161,487 is included in Accrued Expenses and Other Current Liabilities in the Consolidated Balance Sheet. Additionally, the Company presents sales tax on a net basis in its consolidated financial statements.
Occupancy Expenses [Policy Text Block]	Occupancy Expenses —
Defined Contribution Plans [Policy Text Block]	Defined Contribution Plan —
Income Tax, Policy [Policy Text Block]	Income Taxes — The Company has recorded a liability for unrecognized tax benefits resulting from tax positions taken, or expected to be taken, in an income tax return. It is the Company’s policy to recognize interest and penalties related to uncertain tax positions as a component of income tax expense. Non-controlling interests relating to the income or loss of consolidated partnerships includes no provision for income taxes as any tax liability related thereto is the responsibility of the individual minority investors.
Earnings Per Share, Policy [Policy Text Block]	Income Per Share of Common Stock —
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based Compensation — measures stock-based compensation cost at the grant date based on the fair value of the award and recognizes it as expense over the applicable vesting period using the straight-line method. Upon exercise of options, excess income tax benefits related to share-based compensation expense that must be recognized directly in equity are considered financing rather than operating cash flow activities. The Company did not grant any options during the fiscal years 2016 and 2015. The Company generally issues new shares upon the exercise of employee stock options. The fair value of each of the Company’s stock options is estimated on the date of grant using a Black-Scholes option-pricing model that uses assumptions that relate to the expected volatility of the Company’s common stock, the expected dividend yield of the Company’s stock, the expected life of the options and the risk free interest rate.
Recently Adopted Accounting Standards [Policy Text Block]	Recently Adopted Accounting Standards Simplifying the Presentation of Debt Issuance Costs In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards Not Yet Adopted In May 2014, the FASB issued updated accounting guidance that provides a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. Additionally, this guidance expands related disclosure requirements. The pronouncement is effective for annual and interim reporting periods beginning after December 15, 2017. Early application is not permitted. This update permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the impact of the adoption of this guidance on its financial condition, results of operations or cash flows as well as the expected adoption method. In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period, if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance is not expected to have a significant impact on the Company’s consolidated financial condition or results of operations. In August 2014, the FASB issued guidance that requires management to evaluate, at each annual and interim reporting period, the company’s ability to continue as a going concern within one year of the date the financial statements are issued and provide related disclosures. This accounting guidance is effective for the Company on a prospective basis beginning in the first quarter of fiscal 2017 and is not expected to have a material effect on the consolidated financial statements. In January 2015, the FASB issued guidance simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration. The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning after December 15, 2015. Early adoption is permitted provided that the guidance is applied from the beginning of the annual reporting period. The Company does not believe this guidance will have a material impact on its consolidated financial statements. In February 2015, the FASB amended the consolidation standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance (i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii) affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of this guidance on its consolidated financial statements. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In January 2016, FASB issued ASU No. 2016-01, Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers – Principal versus Agent Considerations In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation – Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers – Identifying Performance Obligations and Licensing In August 2016, FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments In October 2016, the FASB issued ASU No. 2016-16, Income Taxes: Intra-Entity Transfers of Assets Other than Inventory In October 2016, the FASB issued ASU No. 2016-17, Consolidation: Interests Held through Related Parties That Are Under Common Control In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows: Restricted Cash

CONSOLIDATION OF VARIABLE INT26

CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Oct. 01, 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: October 1, October 3, (in thousands) Cash and cash equivalents $ 889 $ 604 Accounts receivable 429 303 Inventories 23 24 Prepaid expenses and other current assets 228 216 Due from Ark Restaurants Corp. and affiliates (1) - 103 Fixed assets - net 22 40 Other assets 71 71 Total assets $ 1,662 $ 1,361 Accounts payable - trade $ 114 $ 81 Accrued expenses and other current liabilities 238 131 Due to Ark Restaurants Corp. and affiliates (1) 173 - Operating lease deferred credit 73 81 Total liabilities 598 293 Equity of variable interest entities 1,064 1,068 Total liabilities and equity $ 1,662 $ 1,361 (1) Amounts due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.

RECENT RESTAURANT EXPANSION (Ta

RECENT RESTAURANT EXPANSION (Tables)	12 Months Ended
	Oct. 01, 2016
Recent Restaurant Expansion [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The fair values of the assets acquired were allocated as follows: Inventory $ 67,000 Commercial condominium units 3,584,800 Residential condominium units 263,000 Furniture, fixtures and equipment 240,000 Trademarks 390,000 Customer list 90,000 Goodwill 1,082,200 $ 5,717,000
Schedule of Annual Financial Information [Table Text Block]	The unaudited pro forma financial information set forth below is based upon the Company’s historical Consolidated Statements of Income for the years ended October 1, 2016 and October 3, 2015 Year Ended October 1, October 3, Total revenues $ 150,394 $ 150,995 Net income $ 4,051 $ 6,330 Net income per share - basic $ 1.19 $ 1.87 Net income per share - diluted $ 1.16 $ 1.80

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	12 Months Ended
	Oct. 01, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Fixed assets consist of the following: October 1, 2016 October 3, 2015 (In thousands) Land and building $ 9,002 $ 4,800 Leasehold improvements 43,402 43,960 Furniture, fixtures and equipment 36,062 35,806 Construction in progress 482 27 88,948 84,593 Less: accumulated depreciation and amortization 59,402 56,789 $ 29,546 $ 27,804

INTANGIBLE ASSETS, GOODWILL A29

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Tables)	12 Months Ended
	Oct. 01, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following: October 1, 2016 October 3, 2015 (In thousands) Purchased leasehold rights (a) $ 2,737 $ 2,737 Noncompete agreements and other 303 213 3,040 2,950 Less accumulated amortization 2,514 2,451 Total intangible assets $ 526 $ 499 (a) Purchased leasehold rights arose from acquiring leases and subleases of various restaurants.
Schedule of Intangible Assets and Goodwill [Table Text Block]	The changes in the carrying amount of goodwill and trademarks for the years ended October 1, 2016 and October 3, 2015 are as follows: Goodwill Trademarks (In thousands) Balance as of September 27, 2014 $ 4,813 $ 721 Acquired during the year 2,000 500 Impairment losses - - Balance as of October 3, 2015 6,813 1,221 Acquired during the year 1,082 390 Impairment losses - - Balance as of October 1, 2016 $ 7,895 $ 1,611

ACCRUED EXPENSES AND OTHER CU30

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Oct. 01, 2016
Disclosure Text Block Supplement [Abstract]
Schedule of Accrued Expenses And Other Current Liabilities [Table Text Block]	Accrued expenses and other current liabilities consist of the following: October 1, October 3, 2016 2015 (In thousands) Sales tax payable $ 942 $ 992 Accrued wages and payroll related costs 2,495 1,832 Customer advance deposits 4,077 3,967 Accrued occupancy and other operating expenses 3,041 3,541 $ 10,555 $ 10,332

NOTES PAYABLE - BANK (Tables)

NOTES PAYABLE - BANK (Tables)	12 Months Ended
	Oct. 01, 2016
Notes Payable [Abstract]
Schedule of Debt [Table Text Block]	Long-term debt consists of the following: October 1, October 3, 2016 2015 (In thousands) Promissory Note - Rustic Inn purchase $ 3,907 $ 5,524 Promissory Note - Shuckers purchase 4,084 - 7,991 5,524 Less: Current maturities (2,617 ) (1,617 ) Less: Unamortized deferred financing costs (53 ) - Long-term debt $ 5,321 $ 3,907
Schedule of Maturities of Long-term Debt [Table Text Block]	As of October 1, 2016, the aggregate amounts of notes payable maturities are as follows: 2017 $ 2,617 2018 2,617 2019 1,674 2020 1,000 2021 83 $ 7,991

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Oct. 01, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of October 1, 2016, future minimum lease payments under noncancelable leases are as follows: Amount Fiscal Year (In thousands) 2017 $ 10,056 2018 9,694 2019 8,881 2020 8,003 2021 7,042 Thereafter 41,492 Total minimum payments $ 85,168

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	12 Months Ended
	Oct. 01, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes stock option activity under all plans: 2016 2015 Shares Weighted Aggregate Shares Weighted Aggregate Outstanding, beginning of year 523,800 $ 20.29 704,161 $ 21.66 Options: Granted - - Exercised (5,192 ) $ 16.26 (40,861 ) $ 12.84 Canceled or expired - (139,500 ) $ 29.36 Outstanding and expected to vest, end of year 518,608 $ 20.33 $ 1,979,232 523,800 $ 20.29 $ 2,242,140 Exercisable, end of year 518,608 $ 20.33 $ 1,979,232 422,300 $ 19.76 $ 2,191,390 Weighted average remaining contractual life 5.1 Years 5.5 Years Shares available for future grant 500,000 43,000
Schedule of Share-based Compensation, Activity [Table Text Block]	The following table summarizes information about stock options outstanding as of October 1, 2016: Options Outstanding and Exercisable Range of Exercise Prices Number of Weighted Weighted $12.04 66,000 $ 12.04 2.6 $14.40 160,800 $ 14.40 5.7 $22.50 201,808 $ 22.50 7.7 $32.15 90,000 $ 32.15 0.2 518,608 $ 20.33 5.1

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Oct. 01, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes attributable to continuing operations consists of the following: Year Ended October 1, October 3, 2016 2015 (In thousands) Current provision: Federal $ 778 $ 1,684 State and local 192 699 970 2,383 Deferred provision (benefit): Federal 915 342 State and local 213 (129 ) 1,128 213 $ 2,098 $ 2,596
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The effective tax rate differs from the U.S. income tax rate as follows: Year Ended October 1, October 3, 2016 2015 (In thousands) Provision at Federal statutory rate (34% in 2016 and 2015) $ 2,580 $ 3,056 State and local income taxes, net of tax benefits 326 346 Tax credits (611 ) (583 ) Income attributable to non-controlling interest (501 ) (341 ) Changes in tax rates 9 67 Other 295 51 $ 2,098 $ 2,596
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Significant components of the Company’s deferred tax assets and liabilities are as follows: October 1, October 3, 2016 2015 (In thousands) Long-term deferred tax assets (liabilities): State net operating loss carryforwards $ 3,179 $ 3,069 Operating lease deferred credits 772 793 Depreciation and amortization (256 ) 259 Deferred compensation 986 794 Partnership investments (709 ) (220 ) Prepaid expenses (444 ) (201 ) Other 230 182 Total long-term deferred tax assets 3,758 4,676 Valuation allowance (342 ) (223 ) Total net deferred tax assets $ 3,416 $ 4,453
Summary of Income Tax Contingencies [Table Text Block]	A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows: October 1, October 3, 2016 2015 (In thousands) Balance at beginning of year $ 307 $ 162 Additions based on tax positions taken in current and prior years 105 145 Settlements (46 ) - Balance at end of year $ 366 $ 307

OTHER INCOME (Tables)

OTHER INCOME (Tables)	12 Months Ended
	Oct. 01, 2016
Component of Operating Income [Abstract]
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	Other income (expense) consists of the following: Year Ended October 1, October 3, 2016 2015 (In thousands) Licensing fees $ 166 $ 185 Management fees 203 - Other rentals 3 16 Loss on disposal of assets (16 ) - Other 74 37 $ 430 $ 238

INCOME PER SHARE OF COMMON ST36

INCOME PER SHARE OF COMMON STOCK (Tables)	12 Months Ended
	Oct. 01, 2016
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 October 1, 2016 and October 3, 2015 follows: Net Income Shares Per Share (In thousands, except per share amounts) 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 Year ended October 3, 2015 Basic EPS $ 5,390 3,393 $ 1.59 Stock options - 116 (0.05 ) Diluted EPS $ 5,390 3,509 $ 1.54

BUSINESS AND SUMMARY OF SIGNI37

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended	9 Months Ended	12 Months Ended
	Jul. 02, 2016USD ($)$ / shares	Jul. 02, 2016USD ($)$ / shares	Oct. 01, 2016USD ($)	Oct. 03, 2015USD ($)
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Accrued Rent, Current (in Dollars)	$ 261,000	$ 261,000
Accrued Rent Current Net Of Tax (in Dollars)	$ 191,000	$ 191,000
Accrued Rent Current Basic Per Share Amounts (in Dollars per share) | $ / shares	$ 0.06	$ 0.06
Accrued Rent Current Diluted Per Share Amount (in Dollars per share) | $ / shares	$ 0.05	$ 0.05
Number of Significant Vendors			1	1
Impairment of Long-Lived Assets to be Disposed of (in Dollars)			$ 0	$ 0
Goodwill and Trademark Impairment Loss (in Dollars)			0
Liability for Gift Cards Included in Accrued Expenses and Other Current Liabilities (in Dollars)			$ 161,487
The Rustic Inn [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			2
Restaurants and Bars [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Operating Segments			21
Fast Food Concepts and Catering Operations [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Operating Segments			19
New York City [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			6
Washington D.C. [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			2
Las Vegas Nevada [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			5
Atlantic City [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			3
Ledyard [Member] | Foxwoods Resort Casino [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			1
Ledyard [Member] | Fast Food Concepts and Catering Operations [Member] | Foxwoods Resort Casino [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			1
Boston [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			1
FLORIDA
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			3
Las Vegas [Member] | New York New York Hotel and Casino Resort [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			4
Las Vegas [Member] | Food Court [Member] | New York New York Hotel and Casino Resort [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			6
Las Vegas [Member] | Planet Hollywood Resort and Casino [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			1
Dania Beach [Member] | The Rustic Inn [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			1
Jupiter [Member] | The Rustic Inn [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			1
Tampa [Member] | Fast Food Concepts and Catering Operations [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			5
Hollywood [Member] | Fast Food Concepts and Catering Operations [Member] | Hard Rock Hotel and Casino [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants			7
Supplier Concentration Risk [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Supplier Concentration Risk Description			Company did not make purchases from any one vendor that accounted for 10% or greater of totalpurchases.	Company did not make purchases from any one vendor that accounted for 10% or greater of totalpurchases.
Concentration Risk, Percentage			10.00%	10.00%
Minimum [Member] | Furniture and Fixtures [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			3 years
Minimum [Member] | Leasehold Improvements [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			5 years
Maximum [Member] | Furniture and Fixtures [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			7 years
Maximum [Member] | Building and Building Improvements [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			40 years
Maximum [Member] | Leasehold Improvements [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			30 years

CONSOLIDATION OF VARIABLE INT38

CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Details)	Oct. 01, 2016
Variable Interest Entities [Abstract]
Number of VIEs with Primary Benefits	3

CONSOLIDATION OF VARIABLE INT39

CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Details) - Schedule of variable interest entities - USD ($) $ in Thousands		Oct. 01, 2016	Oct. 03, 2015
Schedule of variable interest entities [Abstract]
Cash and cash equivalents		$ 889	$ 604
Accounts receivable		429	303
Inventories		23	24
Prepaid expenses and other current assets		228	216
Due from Ark Restaurants Corp. and affiliates	[1]		103
Fixed assets - net		22	40
Other assets		71	71
Total assets		1,662	1,361
Accounts payable - trade		114	81
Accrued expenses and other current liabilities		238	131
Due to Ark Restaurants Corp. and affiliates	[1]	173
Operating lease deferred credit		73	81
Total liabilities		598	293
Equity of variable interest entities		1,064	1,068
Total liabilities and equity		$ 1,662	$ 1,361
[1]	Amounts due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.

RECENT RESTAURANT EXPANSION (De

RECENT RESTAURANT EXPANSION (Details)	1 Months Ended		12 Months Ended
	Oct. 31, 2015USD ($)	Jul. 24, 2015USD ($)	Oct. 01, 2016USD ($)	Oct. 03, 2015USD ($)	Oct. 22, 2015
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Increase (decrese) related to trademarks			$ 240,000
Increase (decrease) related to customer list			(110,000)
Increase (decrease) related to goodwill			(130,000)
Net Income (Loss) Attributable to Parent			4,030,000	$ 5,390,000
Lease Expiration Date		Mar. 31, 2026
Number of Additional Extended Years		5
Payment For Lease		$ 544,000
Security Deposit		144,000
Payments for Rent		$ 300,000
Shuckers Inc [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Number of Condominium Unit					6
Number of Condominium Unit of Restaurant and Bar Operations					4
Business Combination, Consideration Transferred	$ 5,717,000
Bank Loan Related to Acquisition	$ 5,000,000
Sales Revenue, Services, Net			4,763,000
Net Income (Loss) Attributable to Parent			523,000
Business Acquisition, Transaction Costs			$ 170,000
Bryant Park, Ny [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Lease Expiration Date			Mar. 31, 2020
Number of Additional Extended Years			5
Investment Owned, at Cost			$ 400,000

RECENT RESTAURANT EXPANSION (41

RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired - USD ($)	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Goodwill	$ 7,895,000	$ 6,813,000	$ 4,813,000
Shuckers Inc [Member]
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Inventory	67,000
Furniture, fixtures and equipment	240,000
Trademarks	390,000
Customer list	90,000
Goodwill	1,082,200
	5,717,000
Commercial Real Estate [Member] | Shuckers Inc [Member]
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Condominium units	3,584,800
Residential Real Estate [Member] | Shuckers Inc [Member]
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Condominium units	$ 263,000

RECENT RESTAURANT EXPANSION (42

RECENT RESTAURANT EXPANSION (Details) - Schedule of unaudited pro forma financial information - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Schedule of unaudited pro forma financial information [Abstract]
Total revenues	$ 150,394	$ 150,995
Net income	$ 4,051	$ 6,330
Net income per share - basic	$ 1.19	$ 1.87
Net income per share - diluted	$ 1.16	$ 1.80

INVESTMENT IN AND RECEIVABLE 43

INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 25, 2014	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014	Sep. 28, 2013	Jul. 13, 2016
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) [Line Items]
Loan Maturity Date		Jan. 31, 2024
Meadowlands Newmark LLC [Member]
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) [Line Items]
Payments to Acquire Businesses and Interest in Affiliates			$ 222,000		$ 4,200,000
Payments to Acquire Additional Interest in Subsidiaries			222,000	$ 464,000
Cost Method Investments Ownership Percentage				11.60%
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures			4,886,000
Loans and Advances to Related party	$ 1,500,000	$ (200,000)
Interest Rate on Loan		3.00%
Additional Loans And Advances To Related Party						$ 200,000
Principal and Accrued Interest Included in Other Assets		$ 1,814,659	1,566,997
New Meadowlands Racetrack LLC [Member]
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) [Line Items]
Cost Method Investments Ownership Percentage				7.40%
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures		$ 6,701,000	$ 6,453,000
Ark Meadowlands LLC [Member]
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent			97.00%
Profit Participation Percentage		5.00%
Maximum Loss Relating to V I E Included In Other Current Assets		$ 164,000	$ 272,000

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization	$ 4,490,000	$ 4,399,000
Asset Impairment Charges	$ 0	$ 0

FIXED ASSETS (Details) - Proper

FIXED ASSETS (Details) - Property, plant and equipment - USD ($) $ in Thousands	Oct. 01, 2016	Oct. 03, 2015
Property, Plant and Equipment [Abstract]
Land and building	$ 9,002	$ 4,800
Leasehold improvements	43,402	43,960
Furniture, fixtures and equipment	36,062	35,806
Construction in progress	482	27
	88,948	84,593
Less: accumulated depreciation and amortization	59,402	56,789
	$ 29,546	$ 27,804

INTANGIBLE ASSETS, GOODWILL A46

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - USD ($)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 63,000	$ 16,000
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	63,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	63,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	63,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	63,000
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 63,000

INTANGIBLE ASSETS, GOODWILL A47

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of finite-lived intangible assets - USD ($) $ in Thousands		Oct. 01, 2016	Oct. 03, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible Assets Gross Excluding TradeMarks And Goodwill		$ 3,040	$ 2,950
Less accumulated amortization		2,514	2,451
Total intangible assets		526	499
Leases, Acquired-in-Place [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets Gross Excluding TradeMarks And Goodwill	[1]	2,737	2,737
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets Gross Excluding TradeMarks And Goodwill		$ 303	$ 213
[1]	Purchased leasehold rights arose from acquiring leases and subleases of various restaurants.

INTANGIBLE ASSETS, GOODWILL A48

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of changes in the carrying amount of goodwill and trademarks - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of changes in the carrying amount of goodwill and trademarks [Line Items]
Balance	$ 7,895	$ 6,813	$ 4,813
Acquired during the year	1,082	2,000
Trademarks [Member]
INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of changes in the carrying amount of goodwill and trademarks [Line Items]
Balance	1,611	1,221	$ 721
Acquired during the year	$ 390	$ 500

ACCRUED EXPENSES AND OTHER CU49

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2016USD ($)	Oct. 01, 2016	Jul. 02, 2016USD ($)
Disclosure Text Block Supplement [Abstract]
Number of subsidiaries		2
Reversal of Accrued Liabilities			$ 945,000
Refund received from previously paid amount	$ 157,000

ACCRUED EXPENSES AND OTHER CU50

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Schedule of accrued expenses and other current liabilities - USD ($) $ in Thousands	Oct. 01, 2016	Oct. 03, 2015
Schedule of accrued expenses and other current liabilities [Abstract]
Sales tax payable	$ 942	$ 992
Accrued wages and payroll related costs	2,495	1,832
Customer advance deposits	4,077	3,967
Accrued occupancy and other operating expenses	3,041	3,541
	$ 10,555	$ 10,332

NOTES PAYABLE - BANK (Details)

NOTES PAYABLE - BANK (Details)	12 Months Ended
	Oct. 01, 2016USD ($)
NOTES PAYABLE - BANK (Details) [Line Items]
Debt Instrument, Face Amount	$ 3,000,000
Debt Instrument, Interest Rate Terms	LIBOR plus 3.5%per annum
Debt Instrument, Basis Spread on Variable Rate	3.50%
Number of Installments	36
Debt Instrument, Periodic Payment	$ 83,333
Debt Instrument, Date of First Required Payment	Mar. 25, 2013
The Rustic Inn [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Number of Installments	60
Debt Instrument, Periodic Payment	$ 134,722
Debt Instrument, Date of First Required Payment	Mar. 25, 2014
Bank Loan Related to Acquisition	$ 6,000,000
Debt Instrument, Maturity Date	Feb. 24, 2019
Note Payable to Bank Balance Outstanding	$ 3,907,000
Shuckers Inc [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Interest Rate Terms	LIBORplus 3.5% per annum
Debt Instrument, Basis Spread on Variable Rate	3.50%
Number of Installments	60
Debt Instrument, Periodic Payment	$ 83,333
Debt Instrument, Date of First Required Payment	Nov. 22, 2015
Debt Instrument, Maturity Date	Oct. 21, 2020
Note Payable to Bank Balance Outstanding	$ 4,084,000
Minimum [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Fixed Charge Coverage Ratio	1.10%
Revolving Credit Facility [Member] | Shuckers Inc [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.50%
Line of Credit Facility, Expiration Date	Oct. 21, 2017
Line of Credit Facility, Current Borrowing Capacity	$ 10,000,000
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000,000
Number of Years for Loans Payable	5 years
Line of Credit Facility, Fair Value of Amount Outstanding	$ 0
Amortization of Other Deferred Charges	130,585
Amortization	$ 43,075

NOTES PAYABLE - BANK (Details)

NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt - USD ($) $ in Thousands	Oct. 01, 2016	Oct. 03, 2015
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	$ 7,991	$ 5,524
Less: Current maturities	(2,617)	(1,617)
Less: Unamortized deferred financing costs	(53)
Long-term debt	5,321	3,907
The Rustic Inn [Member]
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	3,907	$ 5,524
Shuckers Inc [Member]
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	$ 4,084

NOTES PAYABLE - BANK (Details53

NOTES PAYABLE - BANK (Details) - Schedule of notes payable maturities	Oct. 01, 2016USD ($)
Schedule of notes payable maturities [Abstract]
2,017	$ 2,617
2,018	2,617
2,019	1,674
2,020	1,000
2,021	83
	$ 7,991

COMMITMENTS AND CONTINGENCIES54

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Jul. 05, 2016
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lease Expiration Year	2,033
Security Deposit Liability	$ 388,000
Operating Leases, Rent Expense, Net	13,791,000	$ 13,055,000
Operating Leases, Rent Expense, Contingent Rentals	$ 4,382,000	$ 4,211,000
Stock Repurchased During Period, Shares (in Shares)	0
Maximum [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in Shares)			500,000

COMMITMENTS AND CONTINGENCIES55

COMMITMENTS AND CONTINGENCIES (Details) - Schedule of future minimum rental payments for operating leases $ in Thousands	Oct. 01, 2016USD ($)
Schedule of future minimum rental payments for operating leases [Abstract]
2,017	$ 10,056
2,018	9,694
2,019	8,881
2,020	8,003
2,021	7,042
Thereafter	41,492
Total minimum payments	$ 85,168

STOCK OPTIONS (Details)

STOCK OPTIONS (Details)	12 Months Ended
	Oct. 01, 2016USD ($)shares	Oct. 03, 2015USD ($)$ / sharesshares
STOCK OPTIONS (Details) [Line Items]
Number of Stock Option Plans	2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period		136,500
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price | $ / shares		$ 29.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period		3,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price | $ / shares		$ 22.50
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000	43,000
Maximum Amount of Compensation Paid Under Cash Bonus Plan | $	$ 1,000,000
Share-based Compensation | $	286,000	$ 426,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $	$ 0
Stock Option 2004 Plan [Member]
STOCK OPTIONS (Details) [Line Items]
Terminated Unissued Options	400
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Stock Option 2010 Plan [Member]
STOCK OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Stock Option 2016 Plan [Member]
STOCK OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		500,000

STOCK OPTIONS (Details) - Sched

STOCK OPTIONS (Details) - Schedule of stock options, activity - USD ($)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Schedule of stock options, activity [Abstract]
Outstanding, beginning of year	523,800	704,161
Outstanding, beginning of year (in Dollars per share)	$ 20.29	$ 21.66
Options:
Exercised	(5,192)	(40,861)
Exercised (in Dollars per share)	$ 16.26	$ 12.84
Canceled or expired		(139,500)
Canceled or expired (in Dollars per share)		$ 29.36
Outstanding and expected to vest, end of year	518,608	523,800
Outstanding and expected to vest, end of year (in Dollars per share)	$ 20.33	$ 20.29
Outstanding and expected to vest, end of year (in Dollars)	$ 1,979,232	$ 2,242,140
Exercisable, end of year	518,608	422,300
Exercisable, end of year (in Dollars per share)	$ 20.33	$ 19.76
Exercisable, end of year (in Dollars)	$ 1,979,232	$ 2,191,390
Weighted average remaining contractual life	5 years 36 days	5 years 6 months
Shares available for future grant	500,000	43,000

STOCK OPTIONS (Details) - Sch58

STOCK OPTIONS (Details) - Schedule of stock options, outstanding	12 Months Ended
	Oct. 01, 2016$ / sharesshares
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	518,608
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 20.33
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	5 years 36 days
Exercise Price One [Member]
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	66,000
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 12.04
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	2 years 219 days
Exercise Price Two [Member]
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	160,800
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 14.40
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	5 years 255 days
Exercise Price Three [Member]
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	201,808
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 22.50
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	7 years 255 days
Exercise Price Four [Member]
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	90,000
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 32.15
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	73 days

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
INCOME TAXES (Details) [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 342,000	$ 223,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 119,000
Operating Loss Carryforwards Expiration Year	2,036
Deferred Tax Asset Reversed As a Charge to Additional Paid in Capital	$ 86,000	$ 548,000
Income Tax Examination, Penalties and Interest Accrued	$ 284,000
Description of Income Tax Examination Years Under Examination	The 2013 through 2016 fiscal yearsremain subject to examination by the Internal Revenue Service most state and local tax authorities.
New York State Division of Taxation and Finance [Member]
INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 19,961,000
New York City [Member]
INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 18,328,000

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Current provision:
Federal	$ 778	$ 1,684
State and local	192	699
	970	2,383
Deferred provision (benefit):
Federal	915	342
State and local	213	(129)
	1,134	213
	$ 2,098	$ 2,596

INCOME TAXES (Details) - Sche61

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Provision at Federal statutory rate (34% in 2016 and 2015)	$ 2,580	$ 3,056
State and local income taxes, net of tax benefits	326	346
Tax credits	(611)	(583)
Income attributable to non-controlling interest	(501)	(341)
Changes in tax rates	9	67
Other	295	51
	$ 2,098	$ 2,596

INCOME TAXES (Details) - Sche62

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals)	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Provision at Federal statutory rate	34.00%	34.00%

INCOME TAXES (Details) - Sche63

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Oct. 01, 2016	Oct. 03, 2015
Long-term deferred tax assets (liabilities):
State net operating loss carryforwards	$ 3,179,000	$ 3,069,000
Operating lease deferred credits	772,000	793,000
Depreciation and amortization	(256,000)	259,000
Deferred compensation	986,000	794,000
Partnership investments	(709,000)	(220,000)
Prepaid expenses	(444,000)	(201,000)
Other	230,000	182,000
Total long-term deferred tax assets	3,758,000	4,676,000
Valuation allowance	(342,000)	(223,000)
Total net deferred tax assets	$ 3,416,000	$ 4,453,000

INCOME TAXES (Details) - Summar

INCOME TAXES (Details) - Summary of Income Tax Contingencies - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Summary of Income Tax Contingencies [Abstract]
Balance at beginning of year	$ 307	$ 162
Additions based on tax positions taken in current and prior years	105	145
Settlements	(46)
Balance at end of year	$ 366	$ 307

OTHER INCOME (Details) - Sched

OTHER INCOME (Details) - Schedule of other nonoperating income (expense) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
OTHER INCOME (Details) - Schedule of other nonoperating income (expense) [Line Items]
Non Operating Income Expense	$ 430	$ 238
Licensing Fees [Member]
OTHER INCOME (Details) - Schedule of other nonoperating income (expense) [Line Items]
Non Operating Income Expense	166	185
Management Fees [Member]
OTHER INCOME (Details) - Schedule of other nonoperating income (expense) [Line Items]
Non Operating Income Expense	203
Other Rentals [Member]
OTHER INCOME (Details) - Schedule of other nonoperating income (expense) [Line Items]
Non Operating Income Expense	3	16
Loss on Disposal of Assets [Member]
OTHER INCOME (Details) - Schedule of other nonoperating income (expense) [Line Items]
Non Operating Income Expense	(16)
Other Miscellaneous Income [Member]
OTHER INCOME (Details) - Schedule of other nonoperating income (expense) [Line Items]
Non Operating Income Expense	$ 74	$ 37

INCOME PER SHARE OF COMMON ST66

INCOME PER SHARE OF COMMON STOCK (Details) - $ / shares	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Exercise Price One [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Dilutive Securities Included In Computation Of Earnings Per Share Amount	66,000	66,000
Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share	$ 12.04	$ 12.04
Exercise Price Two [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Dilutive Securities Included In Computation Of Earnings Per Share Amount	160,800	164,800
Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share	$ 14.40	$ 14.40
Exercise Price Three [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Dilutive Securities Included In Computation Of Earnings Per Share Amount	201,808	203,000
Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share	$ 22.50	$ 22.50
Exercise Price Four [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	90,000	90,000
Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share	$ 32.15	$ 32.15

INCOME PER SHARE OF COMMON ST67

INCOME PER SHARE OF COMMON STOCK (Details) - Schedule of calculation of numerator and denominator in earnings per share - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Schedule of calculation of numerator and denominator in earnings per share [Abstract]
Net Income Attributable to Ark Restaurants Corp. (Numerator)	$ 4,030	$ 5,390
Shares (Denominator)	3,418	3,393
Per Share Amount	$ 1.18	$ 1.59
Shares (Denominator)	89	116
Per Share Amount	$ (0.03)	$ (0.05)
Net Income Attributable to Ark Restaurants Corp. (Numerator)	$ 4,030	$ 5,390
Shares (Denominator)	3,507	3,509
Per Share Amount	$ 1.15	$ 1.54

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Oct. 01, 2016	Oct. 03, 2015
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due from Employees	$ 453,000	$ 485,000
Minimum [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	0.66%	0.54%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended			12 Months Ended
	Nov. 30, 2016	Nov. 18, 2016	Jul. 24, 2015	Oct. 01, 2016	Dec. 07, 2016
SUBSEQUENT EVENTS (Details) [Line Items]
Lease Expiration Date			Mar. 31, 2026
Restructuring of Existing Loan Due Date				Jun. 30, 2018
Restructuring of Existing Loan Expiration Period				December 2,021
Subsequent Event [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Percentage of Deposit on Purchase Price of Property		10.00%
Investment Building and Building Improvements		$ 5,200,000
Selling Price of Property under Agreement		$ 8,250,000
Property, Plant and Equipment, Additions	$ 10,750,000
Business Combination Purchase Amount Financed from Bank	8,000,000
Anticipated Amount of Capital Call to be Funded	$ 3,000,000
Dividends Payable, Amount Per Share (in Dollars per share)					$ 0.25
Temporary and Sub Lease Arrangement [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Lease Expiration Date				Apr. 30, 2017