Ark Restaurants (ARKR) 10-K 29 Dec 17 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2017	Dec. 18, 2017	Apr. 01, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	ARK RESTAURANTS CORP
Document Type	10-K
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		3,434,181
Entity Public Float			$ 49,087,335
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	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
CURRENT ASSETS:
Cash and cash equivalents (includes $363 at September 30, 2017 and $889 at October 1, 2016 related to VIEs)	$ 1,406	$ 7,239
Accounts receivable (includes $716 at September 30, 2017 and $429 at October 1, 2016 related to VIEs)	3,353	3,750
Employee receivables	399	453
Inventories (includes $22 at September 30, 2017 and $23 at October 1, 2016 related to VIEs)	1,992	1,892
Prepaid and refundable income taxes (includes $226 at September 30, 2017 and $178 at October 1, 2016 related to VIEs)	945	178
Prepaid expenses and other current assets (includes $63 at September 30, 2017 and $50 at October 1, 2016 related to VIEs)	1,988	2,484
Total current assets	10,083	15,996
FIXED ASSETS - Net (includes $6 at September 30, 2017 and $22 at October 1, 2016 related to VIEs)	45,215	29,546
INTANGIBLE ASSETS - Net	409	526
GOODWILL	9,880	7,895
TRADEMARKS	3,331	1,611
DEFERRED INCOME TAXES	1,491	3,416
OTHER ASSETS (includes $71 at September 30, 2017 and October 1, 2016 related to VIEs)	2,679	2,564
TOTAL ASSETS	80,067	68,255
CURRENT LIABILITIES:
Accounts payable - trade (includes $116 at September 30, 2017 and $114 at October 1, 2016 related to VIEs)	4,750	2,876
Accrued expenses and other current liabilities (includes $260 at September 30, 2017 and $238 at October 1, 2016 related to VIEs)	10,176	10,555
Accrued income taxes		606
Dividend payable	857
Borrowings under credit facility	6,198
Current portion of notes payable	4,174	2,617
Total current liabilities	26,155	16,654
OPERATING LEASE DEFERRED CREDIT (includes $51 at September 30, 2017 and $73 at October 1, 2016 related to VIEs)	3,648	3,576
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	7,824	5,321
TOTAL LIABILITIES	37,627	25,551
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued and outstanding, 3,428 shares at September 30, 2017 and 3,423 shares at October 1, 2016	34	34
Additional paid-in capital	12,639	12,942
Retained earnings	27,771	27,158
Total Ark Restaurants Corp. shareholders’ equity	40,444	40,134
NON-CONTROLLING INTERESTS	1,996	2,570
TOTAL EQUITY	42,440	42,704
TOTAL LIABILITIES AND EQUITY	80,067	68,255
New Meadowlands Racetrack LLC [Member]
CURRENT ASSETS:
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	$ 6,979	$ 6,701

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
VIEs, Cash and cash equivalents	$ 363	$ 889
VIEs, Accounts receivable	716	429
VIEs, Inventories	22	23
VIEs, Prepaid and refundable income taxes	226	178
VIEs, Prepaid expenses and other current assets	63	50
VIEs, Fixed assets	6	22
VIEs, Other assets	71	71
VIEs, Accounts payable trade	116	114
VIEs, Accrued expenses and other current liabilities	260	238
VIEs, Operating lease deferred credit	$ 51	$ 73
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)	3,428	3,423
Common stock, shares outstanding (in Shares)	3,428	3,423

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
REVENUES:
Food and beverage sales	$ 151,196	$ 148,479
Other revenue	2,681	2,103
Total revenues	153,877	150,582
COSTS AND EXPENSES:
Food and beverage cost of sales	41,597	39,545
Payroll expenses	53,074	50,718
Occupancy expenses	17,100	16,515
Other operating costs and expenses	20,690	19,719
General and administrative expenses	11,504	11,708
Depreciation and amortization	4,541	4,553
Total costs and expenses	148,506	142,758
RESTAURANT OPERATING INCOME	5,371	7,824
Gain on sale of Ark Jupiter RI, LLC	1,637
OPERATING INCOME	7,008	7,824
OTHER (INCOME) EXPENSE:
Interest expense	753	416
Interest income	(170)	(180)
Total other (income) expense, net	583	236
INCOME BEFORE PROVISION FOR INCOME TAXES	6,425	7,588
Provision for income taxes	1,668	2,098
CONSOLIDATED NET INCOME	4,757	5,490
Net income attributable to non-controlling interests	(718)	(1,460)
NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.	$ 4,039	$ 4,030
NET INCOME PER ARK RESTAURANTS CORP. COMMON SHARE:
Basic (in Dollars per share)	$ 1.18	$ 1.18
Diluted (in Dollars per share)	$ 1.14	$ 1.15
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic (in Shares)	3,424	3,418
Diluted (in Shares)	3,531	3,507

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 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)
Dividends paid and accrued			(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
Net income			4,039		4,039	718	4,757
Exercise of stock options		72			72		$ 72
Exercise of stock options (in Shares)	5,000						6,808
Tax benefit on exercise of stock options		14			14		$ 14
Change in excess tax benefits from stock-based compensation		(389)			(389)		(389)
Distributions to non-controlling interests						(1,292)	(1,292)
Dividends paid and accrued			(3,426)		(3,426)		(3,426)
BALANCE at Sep. 30, 2017	$ 34	$ 12,639	$ 27,771		$ 40,444	$ 1,996	$ 42,440
BALANCE (in Shares) at Sep. 30, 2017	3,428,000

CONSOLIDATED STATEMENTS OF CHA6

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
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
	Sep. 30, 2017	Oct. 01, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net income	$ 4,757,000	$ 5,490,000
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Loss on closure of restaurants	120,000	16,000
Gain on sale of Ark Jupiter RI, LLC	(1,637,000)
Loss on disposal of assets	283,000
Deferred income taxes	1,550,000	1,134,000
Stock-based compensation	0	286,000
Accrued interest on note receivable from NMR	(56,000)
Depreciation and amortization	4,132,000	4,553,000
Amortization of deferred financing costs	46,000	43,000
Operating lease deferred credit	72,000	(220,000)
Changes in operating assets and liabilities:
Accounts receivable	397,000	(529,000)
Inventories	193,000	131,000
Prepaid, refundable and accrued income taxes	(1,373,000)	(1,886,000)
Prepaid expenses and other current assets	546,000	(191,000)
Other assets	(175,000)	(865,000)
Accounts payable - trade	1,874,000	(331,000)
Accrued expenses and other current liabilities	(379,000)	(18,000)
Net cash provided by operating activities	10,350,000	7,613,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets	(13,904,000)	(2,160,000)
Loans and advances made to employees	(121,000)	(198,000)
Payments received on employee receivables	175,000	230,000
Proceeds from the sale of Ark Jupiter RI, LLC	2,474,000
Additional investment in Meadowlands Newmark LLC	(222,000)
Loan made to Meadowlands Newmark LLC		(200,000)
Net cash used in investing activities	(14,641,000)	(3,045,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal payments on notes payable	(3,951,000)	(2,533,000)
Borrowings under credit facility	6,198,000
Payment of debt financing costs		(131,000)
Dividends paid	(2,569,000)	(3,420,000)
Proceeds from issuance of stock upon exercise of stock options	72,000	83,000
Distributions to non-controlling interests	(1,292,000)	(1,063,000)
Net cash used in financing activities	(1,542,000)	(7,064,000)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(5,833,000)	(2,496,000)
CASH AND CASH EQUIVALENTS, Beginning of year	7,239,000	9,735,000
CASH AND CASH EQUIVALENTS, End of year	1,406,000	7,239,000
Cash paid during the period for:
Interest	707,000	416,000
Income taxes	1,490,000	2,850,000
Non-cash financing activities:
Change in excess tax benefits from stock-based compensation	(389,000)	86,000
Accrued dividend	857,000
Retirement of 1,356 treasury shares		13,220,000
Oyster House [Member]
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of the restaurants and bars	(3,043,000)
Non-cash financing activities:
Note payable in connection with the purchase of the restaurants and bars	$ 8,000,000
Shuckers Inc [Member]
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of the restaurants and bars		(717,000)
Non-cash financing activities:
Note payable in connection with the purchase of the restaurants and bars		$ 5,000,000

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
	Sep. 30, 2017
Disclosure Text Block [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	1. BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES As of September 30, 2017, Ark Restaurants Corp. and Subsidiaries (the “Company”) owned and operated 20 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 five restaurants in New York City, two in Washington, D.C., five in Las Vegas, Nevada, three in Atlantic City, New Jersey, one in Boston, Massachusetts, two in Florida and two on the gulf coast of Alabama. 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. In Boston, Massachusetts, the Company operates a restaurant in the Faneuil Hall Marketplace. The Florida operations include the Rustic Inn in Dania Beach, Florida and 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. In Alabama, the Company operates two Original Oyster Houses, one in Gulf Shores, Alabama and one in Spanish Fort, Alabama. Basis of Presentation The Company had a working capital deficiency of $16,072,000 at September 30, 2017 primarily as a result of our purchase of The Oyster House Sequoia 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 As of September 30, 2017 the Company had accounts receivable balances due from two hotel operators totaling 39% of total accounts receivable. As of October 1, 2016, the Company had accounts receivable balances due from two hotel operators totaling 51% of total accounts receivable. For the year ended September 30, 2017 the Company made purchases from one vendor that accounted for 10% of total purchases. For the year ended October 1, 2016, 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 — Reclassification 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 September 30, 2017 and October 1, 2016, the total liability for gift cards in the amounts of $158,106 and $161,487, respectively, are included in Accrued Expenses and Other Current Liabilities in the Consolidated Balance Sheets. 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 2017 and 2016. The Company 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 In June 2014, the Financial Accounting Standards Board (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 was effective for the Company’s fiscal year ended September 30, 2017 and did not have an impact on the Company’s consolidated financial condition or results of operations. 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 were effective for the Company’s fiscal year ended September 30, 2017 and did not have an impact on the Company’s consolidated financial condition or results of operations. 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 were effective for the Company’s fiscal year ended September 30, 2017 and did not have an impact on the Company’s consolidated financial condition or results of operations. New Accounting Standards Not Yet Adopted In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers 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. 2016-09, Compensation – Stock Compensation – Improvements to Employee Share-Based Payment Accounting 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 January 2017, the FASB issued ASU No. 2017-01, Business Combinations: Clarifying the Definition of a Business. In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other: Simplifying the Test for Goodwill Impairment

CONSOLIDATION OF VARIABLE INTER

CONSOLIDATION OF VARIABLE INTEREST ENTITIES	12 Months Ended
	Sep. 30, 2017
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: September 30, October 1, (in thousands) Cash and cash equivalents $ 363 $ 889 Accounts receivable 716 429 Inventories 22 23 Prepaid and refundable income taxes 226 178 Prepaid expenses and other current assets 63 50 Due from Ark Restaurants Corp. and affiliates (1) 185 — Fixed assets - net 6 22 Other assets 71 71 Total assets $ 1,652 $ 1,662 Accounts payable - trade $ 116 $ 114 Accrued expenses and other current liabilities 260 238 Due to Ark Restaurants Corp. and affiliates (1) — 173 Operating lease deferred credit 51 73 Total liabilities 427 598 Equity of variable interest entities 1,225 1,064 Total liabilities and equity $ 1,652 $ 1,662 (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
	Sep. 30, 2017
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 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 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 On November 30, 2016, the Company, through newly formed, wholly-owned subsidiaries, acquired the assets of the Original Oyster House, Inc. Original Oyster House II, Inc Inventory $ 293 Land and buildings 6,650 Furniture, fixtures and equipment 395 Trademarks 1,720 Goodwill 1,985 $ 11,043 The Consolidated Statement of Income for the year ended September 30, 2017 includes revenues and income of approximately $5,322,000 and $11,804,000 and $684,000 and $1,243,000, respectively, related to the Shuckers Oyster House Sequoia Shuckers Oyster House Shuckers Oyster House Year Ended September 30, October 1, (unaudited) (unaudited) Total revenues $ 155,690 $ 164,402 Net income $ 4,246 $ 6,643 Net income per share - basic $ 1.24 $ 1.94 Net income per share - diluted $ 1.20 $ 1.89 Basic 3,424 3,418 Diluted 3,531 3,507

RECENT RESTAURANT DISPOSITIONS

RECENT RESTAURANT DISPOSITIONS	12 Months Ended
	Sep. 30, 2017
Recent Restaurant Dispositions [Abstract]
Recent Restaurant Dispositions [Text Block]	4. RECENT RESTAURANT DISPOSITIONS Lease Expirations V-Bar The Company was advised by the landlord that it would have to vacate the Center Café The Company was advised by the landlord that it would have to vacate The Grill at Two Trees Other Rustic Inn The Company transferred its lease and the related assets of Canyon Road

INVESTMENT IN AND RECEIVABLE FR

INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	12 Months Ended
	Sep. 30, 2017
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 with a 63.7% ownership interest. 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 effective ownership interest in NMR of 7.4%, subject to dilution. In 2015, the Company invested an additional $222,000 in NMR and on February 7, 2017, the Company invested an additional $222,000 in NMR, both as a result of capital calls, bringing its total investment to $5,108,000 with no change in ownership. This investment has been accounted for based on the cost method. 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 $9,000 and $164,000 at September 30, 2017 and October 1, 2016, 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 $1,871,144 and $1,814,659, are included in Investment In and Receivable From New Meadowlands Racetrack in the Consolidated Balance Sheets at September 30, 2017 and October 1, 2016, 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. State law prohibits the issue from being put on the ballot before voters for the following two years. As a result, we performed an assessment of the recoverability of our indirect Investment in NMR as of September 30, 2017 and 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 September 30, 2017 and October 1, 2016.

FIXED ASSETS

FIXED ASSETS	12 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	6. FIXED ASSETS Fixed assets consist of the following: September 30, October 1, (In thousands) Land and building $ 17,164 $ 9,002 Leasehold improvements 50,127 43,402 Furniture, fixtures and equipment 35,978 36,062 Construction in progress 980 482 104,249 88,948 Less: accumulated depreciation and amortization 59,034 59,402 $ 45,215 $ 29,546 Depreciation and amortization expense related to fixed assets for the years ended September 30, 2017 and October 1, 2016 was $4,096,000 and $4,490,000, 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. Included in 2017 are impairment charges of $75,000 related to Canyon Road Branches Sequoia

INTANGIBLE ASSETS, GOODWILL AND

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS	12 Months Ended
	Sep. 30, 2017
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: September 30, October 1, (In thousands) Purchased leasehold rights (a) $ 2,395 $ 2,737 Noncompete agreements and other 253 303 2,648 3,040 Less accumulated amortization 2,239 2,514 Total intangible assets $ 409 $ 526 (a) Purchased leasehold rights arose from acquiring leases and subleases of various restaurants. Amortization expense related to intangible assets for the years ended September 30, 2017 and October 1, 2016 was $42,000 and $63,000, respectively. Amortization expense for each of the next five years is expected to be $38,000. 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 September 30, 2017 and October 1, 2016 are as follows: Goodwill Trademarks (In thousands) 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 Acquired during the year 1,985 1,720 Impairment losses - - Balance as of September 30, 2017 $ 9,880 $ 3,331

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Sep. 30, 2017
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: September 30, October 1, (In thousands) Sales tax payable $ 813 $ 942 Accrued wages and payroll related costs 2,475 2,495 Customer advance deposits 4,186 4,077 Accrued occupancy and other operating expenses 2,702 3,041 $ 10,176 $ 10,555 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
	Sep. 30, 2017
Notes Payable [Abstract]
Notes Payable [Text Block]	9. NOTES PAYABLE – BANK Long-term debt consists of the following: September 30, October 1, (In thousands) Promissory Note - Rustic Inn purchase $ 2,290 $ 3,907 Promissory Note - Shuckers purchase 3,083 4,084 Promissory Note - Oyster House purchase 6,667 — 12,040 7,991 Less: Current maturities (4,174 ) (2,617 ) Less: Unamortized deferred financing costs (42 ) (53 ) Long-term debt $ 7,824 $ 5,321 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, the Company borrowed an additional $6,000,000 from BHBM under the same terms and conditions as the original loan which was consolidated with the remaining principal balance from the original borrowing at that date. The new loan is payable in 60 equal monthly installments of $134,722, which commenced on March 25, 2014. 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. Also on October 22, 2015, the Company also entered into a credit agreement (the “Revolving Facility”) with BHBM which, as amended, expires on October 21, 2019 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 are 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. On November 30, 2016, in connection with the acquisition of The Oyster House During the year ended September 30, 2017, the Company borrowed $6,198,000 under the Revolving Facility to finance a portion of the renovation of its Sequoia Deferred financing costs incurred in connection with the Revolving Facility in the amount of $130,585 are being amortized over the life of the agreements on a straight-line basis and included in interest expense. Amortization expense of $46,000 and $43,000 is included in interest expense for the years ended September 30, 2017 and October 1, 2016, respectively. Borrowings under the Revolving Facility, which include all 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 of its financial covenants under the Revolving Facility as of September 30, 2017 except for the fixed charge coverage ratio covenant. On December 21, 2017, we were issued a waiver for this covenant as of September 30, 2017. As of September 30, 2017, the aggregate amounts of notes payable maturities are as follows: 2018 $ 4,216 2019 3,273 2020 2,599 2021 1,682 2022 270 $ 12,040

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	10. COMMITMENTS AND CONTINGENCIES Leases As of September 30, 2017, future minimum lease payments under noncancelable leases are as follows: Amount Fiscal Year (In thousands) 2018 $ 9,720 2019 9,004 2020 8,118 2021 7,149 2022 6,649 Thereafter 34,439 Total minimum payments $ 75,079 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 $13,547,000 and $13,791,000 for the fiscal years ended September 30, 2017 and October 1, 2016, respectively. Contingent rentals, included in rent expense, were approximately $4,420,000 and $4,382,000 for the fiscal years ended September 30, 2017 and October 1, 2016, respectively. On January 12, 2016, the Company entered into an Amended and Restated Lease for its Sequoia property in Washington D.C. extending the lease for 15 years through November 30, 2032 with one additional five-year option. Annual rent under the new lease is approximately $1,200,000 increasing annually through expiration. Under the terms of the agreement, the property was closed January 1, 2017 for renovation and reconcepting which cost approximately $11,000,000. In connection with this closure, the Company recognized an impairment loss related to fixed asset disposals in the amount of $283,000, which is included in depreciation and amortization expense for the year ended September 30, 2017. The restaurant re-opened in June 2017. Legal Proceedings Share Repurchase Plan

STOCK OPTIONS

STOCK OPTIONS	12 Months Ended
	Sep. 30, 2017
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. 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. During the year ended September 30, 2017, options to purchase 90,000 shares of common stock at an exercise price of $32.15 per share expired unexercised. No options were granted during the years ended September 30, 2017 and October 1, 2016. The following table summarizes stock option activity under all plans: 2017 2016 Shares Weighted Weighted Aggregate Shares Weighted Aggregate Outstanding, beginning of year 518,608 $ 20.33 5.1 Years 523,800 $ 20.29 Options: Granted — — Exercised (6,808 ) $ 17.15 (5,192 ) $ 16.26 Canceled or expired (90,000 ) $ 32.15 — Outstanding and expected to vest, end of year 421,800 $ 17.86 5.2 Years $ 2,745,156 518,608 $ 20.33 $ 1,979,232 Exercisable, end of year 421,800 $ 17.86 5.2 Years $ 2,745,156 518,608 $ 20.33 $ 1,979,232 Shares available for future grant 500,000 500,000 Compensation cost charged to operations for the fiscal years ended September 30, 2017 and October 1, 2016 for share-based compensation programs was approximately $0 and $286,000, respectively. The compensation cost recognized is classified as a general and administrative expense in the Consolidated Statements of Income. As of September 30, 2017, there was no unrecognized compensation cost related to unvested stock options. The following table summarizes information about stock options outstanding as of September 30, 2017: Options Outstanding and Exercisable Range of Exercise Prices Number of Weighted Weighted $12.04 66,000 $ 12.04 1.6 $14.40 156,300 $ 14.40 4.7 $22.50 199,500 $ 22.50 6.7 421,800 $ 20.33 5.2

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	12. INCOME TAXES The provision for income taxes consists of the following: Year Ended September 30, October 1, (In thousands) Current provision (benefit): Federal $ (144 ) $ 778 State and local 287 192 143 970 Deferred provision (benefit): Federal 1,391 915 State and local 134 213 1,525 1,128 $ 1,668 $ 2,098 The effective tax rate differs from the U.S. income tax rate as follows: Year Ended September 30, October 1, 2016 (In thousands) Provision at Federal statutory rate $ 2,185 $ 2,580 State and local income taxes, net of tax benefits 255 326 Tax credits (632 ) (611 ) Income attributable to non-controlling interest (244 ) (501 ) Changes in tax rates 8 9 Other 96 295 $ 1,668 $ 2,098 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: September 30, October 1, (In thousands) Long-term deferred tax assets (liabilities): State net operating loss carryforwards $ 3,210 $ 3,179 Operating lease deferred credits 826 772 Depreciation and amortization (2,160 ) (256 ) Deferred compensation 580 986 Partnership investments (291 ) (709 ) Prepaid expenses (419 ) (444 ) Other 99 230 Total long-term deferred tax assets 1,845 3,758 Valuation allowance (354 ) (342 ) Total net deferred tax assets $ 1,491 $ 3,416 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 $354,000 and $342,000 as of September 30, 2017 and October 1, 2016, respectively, attributable to state and local net operating loss carryforwards which are not realizable on a more-likely-than-not basis. During fiscal 2017, the Company’s valuation allowance increased by approximately $12,000 as the Company determined that certain state net operating losses became unrealizable on a more-likely-than-not basis. As of September 30, 2017, the Company has New York State net operating losses of approximately $20,030,000 and New York City net operating loss carryforwards of approximately $18,455,000 that expire through fiscal 2037. During fiscal 2017, certain equity compensation awards expired unexercised. As such, the Company reversed the related deferred tax asset in the amount of approximately $400,000 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 $11,000 related to equity compensation. A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows: September 30, October 1, 2017 2016 (In thousands) Balance at beginning of year $ 366 $ 307 Additions based on tax positions taken in current and prior years 15 105 Settlements (134 ) (46 ) Decreases based on tax postions taken in prior years (96 ) — Balance at end of year $ 151 $ 366 The entire amount of unrecognized tax benefits if recognized would reduce our annual effective tax rate. As of September 30, 2017, the Company accrued approximately $127,000 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 2014 through 2017 fiscal years remain subject to examination by the Internal Revenue Service most state and local tax authorities.

INCOME PER SHARE OF COMMON STOC

INCOME PER SHARE OF COMMON STOCK	12 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	13. 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 September 30, 2017 and October 1, 2016 follows: Net Income Attributable to Ark Restaurants Corp. Shares Per Share (In thousands, except per share amounts) Year ended September 30, 2017 Basic EPS $ 4,039 3,424 $ 1.18 Stock options — 107 (0.04 ) Diluted EPS $ 4,039 $ 3,531 $ 1.14 Year ended October 1, 2016 Basic EPS $ 4,030 3,418 $ 1.18 Stock options — 89 (0.03 ) Diluted EPS $ 4,030 3,507 $ 1.15 For the year ended September 30, 2017, options to purchase 66,000 shares of common stock at a price of $12.04, options to purchase 156,300 shares of common stock at a price of $14.40 and options to purchase 199,500 shares of common stock at a price of $22.50 per were included in diluted earnings per share. 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2017
Related Party Transactions Excluding Stock Option Receivable [Abstract]
Related Party Transactions Excluding Stock Option Receivable [Text Block]	14. RELATED PARTY TRANSACTIONS Employee receivables totaled approximately $399,000 and $453,000 at September 30, 2017 and October 1, 2016, respectively. Such amounts consist of loans that are payable on demand and bear interest at the minimum statutory rate (1.29% at September 30, 2017 and 0.66% at October 1, 2016).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	15. SUBSEQUENT EVENTS On December 5, 2017, 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, 2018 to shareholders of record at the close of business on December 19, 2017. On December 12, 2017, the Company amended its Revolving Facility to increase the total availability to be the lesser of (i) $12,000,000 and (ii) $22,000,000 less the then aggregate amount of all indebtedness and obligations to BHBM. On December 22, 2017, the Tax Cuts and Jobs Acts (the “Act”) was enacted into law. The new legislation contains several key tax provisions including the reduction of the corporate income tax rate to 21% effective January 1, 2018, as well as a variety of other changes including limitation of the tax deductibility of interest expense, acceleration of expensing of certain business assets and reductions in the amount of executive pay that could qualify as a tax deduction. The Company is assessing the impact of the enacted tax law on its business and its consolidated financial statements and expects to record a discrete tax benefit related to the remeasurement of its deferred tax assets and liabilities for the reduced federal tax rates during the three-month period ending December 31, 2017.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Company had a working capital deficiency of $16,072,000 at September 30, 2017 primarily as a result of our purchase of The Oyster House Sequoia
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 As of September 30, 2017 the Company had accounts receivable balances due from two hotel operators totaling 39% of total accounts receivable. As of October 1, 2016, the Company had accounts receivable balances due from two hotel operators totaling 51% of total accounts receivable. For the year ended September 30, 2017 the Company made purchases from one vendor that accounted for 10% of total purchases. For the year ended October 1, 2016, 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.
Lessee, Leases [Policy Text Block]	Leases —
Reclassification, Policy [Policy Text Block]	Reclassification
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 September 30, 2017 and October 1, 2016, the total liability for gift cards in the amounts of $158,106 and $161,487, respectively, are included in Accrued Expenses and Other Current Liabilities in the Consolidated Balance Sheets. 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 2017 and 2016. The Company 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 In June 2014, the Financial Accounting Standards Board (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 was effective for the Company’s fiscal year ended September 30, 2017 and did not have an impact on the Company’s consolidated financial condition or results of operations. 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 were effective for the Company’s fiscal year ended September 30, 2017 and did not have an impact on the Company’s consolidated financial condition or results of operations. 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 were effective for the Company’s fiscal year ended September 30, 2017 and did not have an impact on the Company’s consolidated financial condition or results of operations.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards Not Yet Adopted In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers 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. 2016-09, Compensation – Stock Compensation – Improvements to Employee Share-Based Payment Accounting 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 January 2017, the FASB issued ASU No. 2017-01, Business Combinations: Clarifying the Definition of a Business. In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other: Simplifying the Test for Goodwill Impairment

CONSOLIDATION OF VARIABLE INT25

CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Sep. 30, 2017
Variable Interest Entities [Abstract]
Schedule of Variable Interest Entities [Table Text Block]	Following are the required disclosures associated with the Company’s consolidated VIEs: September 30, October 1, (in thousands) Cash and cash equivalents $ 363 $ 889 Accounts receivable 716 429 Inventories 22 23 Prepaid and refundable income taxes 226 178 Prepaid expenses and other current assets 63 50 Due from Ark Restaurants Corp. and affiliates (1) 185 — Fixed assets - net 6 22 Other assets 71 71 Total assets $ 1,652 $ 1,662 Accounts payable - trade $ 116 $ 114 Accrued expenses and other current liabilities 260 238 Due to Ark Restaurants Corp. and affiliates (1) — 173 Operating lease deferred credit 51 73 Total liabilities 427 598 Equity of variable interest entities 1,225 1,064 Total liabilities and equity $ 1,652 $ 1,662 (1) Amounts due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.

RECENT RESTAURANT EXPANSION (Ta

RECENT RESTAURANT EXPANSION (Tables)	12 Months Ended
	Sep. 30, 2017
RECENT RESTAURANT EXPANSION (Tables) [Line Items]
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 September 30, 2017 and October 1, 2016 Year Ended September 30, October 1, (unaudited) (unaudited) Total revenues $ 155,690 $ 164,402 Net income $ 4,246 $ 6,643 Net income per share - basic $ 1.24 $ 1.94 Net income per share - diluted $ 1.20 $ 1.89 Basic 3,424 3,418 Diluted 3,531 3,507
Shuckers Inc [Member]
RECENT RESTAURANT EXPANSION (Tables) [Line Items]
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
Oyster House [Member]
RECENT RESTAURANT EXPANSION (Tables) [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The fair values of the assets acquired, none of which are amortizable, were allocated as follows (amounts in thousands): Inventory $ 293 Land and buildings 6,650 Furniture, fixtures and equipment 395 Trademarks 1,720 Goodwill 1,985 $ 11,043

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	12 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Fixed assets consist of the following: September 30, October 1, (In thousands) Land and building $ 17,164 $ 9,002 Leasehold improvements 50,127 43,402 Furniture, fixtures and equipment 35,978 36,062 Construction in progress 980 482 104,249 88,948 Less: accumulated depreciation and amortization 59,034 59,402 $ 45,215 $ 29,546

INTANGIBLE ASSETS, GOODWILL A28

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Tables)	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following: September 30, October 1, (In thousands) Purchased leasehold rights (a) $ 2,395 $ 2,737 Noncompete agreements and other 253 303 2,648 3,040 Less accumulated amortization 2,239 2,514 Total intangible assets $ 409 $ 526 (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 September 30, 2017 and October 1, 2016 are as follows: Goodwill Trademarks (In thousands) 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 Acquired during the year 1,985 1,720 Impairment losses - - Balance as of September 30, 2017 $ 9,880 $ 3,331

ACCRUED EXPENSES AND OTHER CU29

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2017
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: September 30, October 1, (In thousands) Sales tax payable $ 813 $ 942 Accrued wages and payroll related costs 2,475 2,495 Customer advance deposits 4,186 4,077 Accrued occupancy and other operating expenses 2,702 3,041 $ 10,176 $ 10,555

NOTES PAYABLE - BANK (Tables)

NOTES PAYABLE - BANK (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Payable [Abstract]
Schedule of Debt [Table Text Block]	Long-term debt consists of the following: September 30, October 1, (In thousands) Promissory Note - Rustic Inn purchase $ 2,290 $ 3,907 Promissory Note - Shuckers purchase 3,083 4,084 Promissory Note - Oyster House purchase 6,667 — 12,040 7,991 Less: Current maturities (4,174 ) (2,617 ) Less: Unamortized deferred financing costs (42 ) (53 ) Long-term debt $ 7,824 $ 5,321
Schedule of Maturities of Long-term Debt [Table Text Block]	As of September 30, 2017, the aggregate amounts of notes payable maturities are as follows: 2018 $ 4,216 2019 3,273 2020 2,599 2021 1,682 2022 270 $ 12,040

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of September 30, 2017, future minimum lease payments under noncancelable leases are as follows: Amount Fiscal Year (In thousands) 2018 $ 9,720 2019 9,004 2020 8,118 2021 7,149 2022 6,649 Thereafter 34,439 Total minimum payments $ 75,079

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	12 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes stock option activity under all plans: 2017 2016 Shares Weighted Weighted Aggregate Shares Weighted Aggregate Outstanding, beginning of year 518,608 $ 20.33 5.1 Years 523,800 $ 20.29 Options: Granted — — Exercised (6,808 ) $ 17.15 (5,192 ) $ 16.26 Canceled or expired (90,000 ) $ 32.15 — Outstanding and expected to vest, end of year 421,800 $ 17.86 5.2 Years $ 2,745,156 518,608 $ 20.33 $ 1,979,232 Exercisable, end of year 421,800 $ 17.86 5.2 Years $ 2,745,156 518,608 $ 20.33 $ 1,979,232 Shares available for future grant 500,000 500,000
Share-based Compensation, Activity [Table Text Block]	The following table summarizes information about stock options outstanding as of September 30, 2017: Options Outstanding and Exercisable Range of Exercise Prices Number of Weighted Weighted $12.04 66,000 $ 12.04 1.6 $14.40 156,300 $ 14.40 4.7 $22.50 199,500 $ 22.50 6.7 421,800 $ 20.33 5.2

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes consists of the following: Year Ended September 30, October 1, (In thousands) Current provision (benefit): Federal $ (144 ) $ 778 State and local 287 192 143 970 Deferred provision (benefit): Federal 1,391 915 State and local 134 213 1,525 1,128 $ 1,668 $ 2,098
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 September 30, October 1, 2016 (In thousands) Provision at Federal statutory rate $ 2,185 $ 2,580 State and local income taxes, net of tax benefits 255 326 Tax credits (632 ) (611 ) Income attributable to non-controlling interest (244 ) (501 ) Changes in tax rates 8 9 Other 96 295 $ 1,668 $ 2,098
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Significant components of the Company’s deferred tax assets and liabilities are as follows: September 30, October 1, (In thousands) Long-term deferred tax assets (liabilities): State net operating loss carryforwards $ 3,210 $ 3,179 Operating lease deferred credits 826 772 Depreciation and amortization (2,160 ) (256 ) Deferred compensation 580 986 Partnership investments (291 ) (709 ) Prepaid expenses (419 ) (444 ) Other 99 230 Total long-term deferred tax assets 1,845 3,758 Valuation allowance (354 ) (342 ) Total net deferred tax assets $ 1,491 $ 3,416
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: September 30, October 1, 2017 2016 (In thousands) Balance at beginning of year $ 366 $ 307 Additions based on tax positions taken in current and prior years 15 105 Settlements (134 ) (46 ) Decreases based on tax postions taken in prior years (96 ) — Balance at end of year $ 151 $ 366

INCOME PER SHARE OF COMMON ST34

INCOME PER SHARE OF COMMON STOCK (Tables)	12 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	A reconciliation of the numerators and denominators of the basic and diluted per share computations for the fiscal years ended September 30, 2017 and October 1, 2016 follows: Net Income Attributable to Ark Restaurants Corp. Shares Per Share (In thousands, except per share amounts) Year ended September 30, 2017 Basic EPS $ 4,039 3,424 $ 1.18 Stock options — 107 (0.04 ) Diluted EPS $ 4,039 $ 3,531 $ 1.14 Year ended October 1, 2016 Basic EPS $ 4,030 3,418 $ 1.18 Stock options — 89 (0.03 ) Diluted EPS $ 4,030 3,507 $ 1.15

BUSINESS AND SUMMARY OF SIGNI35

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number Of Hotel Operators	2	2
Concentration Risk, Percentage	10.00%	10.00%
Number of Significant Vendors	1
Impairment of Long-Lived Assets to be Disposed of (in Dollars)		$ 0
Goodwill and Trademark Impairment Loss (in Dollars)	$ 0	0
Liability for Gift Cards Included in Accrued Expenses and Other Current Liabilities (in Dollars)	$ 158,106	$ 161,487
New York City [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	5
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
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	2
ALABAMA
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	20
Fast Food Concepts and Catering Operations [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Operating Segments	19
Fast Food Concepts and Catering Operations [Member] | Tampa [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	5
Planet Hollywood Resort and Casino [Member] | Las Vegas [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	1
Oyster House [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Working Capital Deficiency (in Dollars)	$ 16,072,000
Oyster House [Member] | ALABAMA
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	2
Oyster House [Member] | Gulf Shores Alabama [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	1
Oyster House [Member] | Spanish Fort Alabama [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	1
Noncompete Agreements [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Accounts Receivable [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	39.00%	51.00%
Furniture and Fixtures [Member] | Minimum [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Building and Building Improvements [Member] | Maximum [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Leasehold Improvements [Member] | Minimum [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Leasehold Improvements [Member] | Maximum [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	30 years
New York New York Hotel and Casino Resort [Member] | Las Vegas [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	4
New York New York Hotel and Casino Resort [Member] | Food Court [Member] | Las Vegas [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	6
Foxwoods Resort Casino [Member] | Fast Food Concepts and Catering Operations [Member] | Ledyard [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	1
Hard Rock Hotel and Casino [Member] | Fast Food Concepts and Catering Operations [Member] | Hollywood [Member]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Restaurants	7

CONSOLIDATION OF VARIABLE INT36

CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Details)	Sep. 30, 2017
Variable Interest Entities [Abstract]
Number of VIEs with Primary Benefits	3

CONSOLIDATION OF VARIABLE INT37

CONSOLIDATION OF VARIABLE INTEREST ENTITIES (Details) - Schedule of variable interest entities - USD ($) $ in Thousands		Sep. 30, 2017	Oct. 01, 2016
Schedule of variable interest entities [Abstract]
Cash and cash equivalents		$ 363	$ 889
Accounts receivable		716	429
Inventories		22	23
Prepaid and refundable income taxes		226	178
Prepaid expenses and other current assets		63	50
Due from Ark Restaurants Corp. and affiliates	[1]	185
Fixed assets - net		6	22
Other assets		71	71
Total assets		1,652	1,662
Accounts payable - trade		116	114
Accrued expenses and other current liabilities		260	238
Due to Ark Restaurants Corp. and affiliates	[1]		173
Operating lease deferred credit		51	73
Total liabilities		427	598
Equity of variable interest entities		1,225	1,064
Total liabilities and equity		$ 1,652	$ 1,662
[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
	Nov. 30, 2016USD ($)	Oct. 22, 2015USD ($)	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Net Income (Loss) Attributable to Parent			$ 4,039,000	$ 4,030,000
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			5,322,000	4,763,000
Net Income (Loss) Attributable to Parent			684,000	523,000
Business Acquisition, Transaction Costs				170,000
Oyster House [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Business Combination, Consideration Transferred	$ 10,750,000
Sales Revenue, Services, Net			11,804,000
Net Income (Loss) Attributable to Parent			1,243,000
Business Combination Inventory Transferred	293,000
Business Combination Bank Loan	$ 8,000,000
Sequoia Dc [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Sales Revenue, Services, Net			4,409,000	10,078,000
Net Income (Loss) Attributable to Parent			$ (2,759,000)	$ 1,156,000

RECENT RESTAURANT EXPANSION (39

RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired - USD ($)	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Goodwill	$ 9,880,000	$ 7,895,000	$ 6,813,000
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
Shuckers Inc [Member] | Commercial Real Estate [Member]
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Condominium units	3,584,800
Shuckers Inc [Member] | Residential Real Estate [Member]
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Condominium units	$ 263,000

RECENT RESTAURANT EXPANSION (40

RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Goodwill	$ 9,880	$ 7,895	$ 6,813
Oyster House [Member]
RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]
Inventory	293
Land and buildings	6,650
Furniture, fixtures and equipment	395
Trademarks	1,720
Goodwill	1,985
	$ 11,043

RECENT RESTAURANT EXPANSION (41

RECENT RESTAURANT EXPANSION (Details) - Schedule of unaudited pro forma financial information - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Schedule of unaudited pro forma financial information [Abstract]
Total revenues	$ 155,690	$ 164,402
Net income	$ 4,246	$ 6,643
Net income per share - basic	$ 1.24	$ 1.94
Net income per share - diluted	$ 1.20	$ 1.89
Basic	3,424	3,418
Diluted	3,531	3,507

RECENT RESTAURANT DISPOSITIONS

RECENT RESTAURANT DISPOSITIONS (Details) - USD ($)	Oct. 04, 2016	Sep. 30, 2017
RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]
Percentage of Deposit on Purchase Price of Property	10.00%
Investment Building and Building Improvements	$ 5,200,000
Gain (Loss) on Disposition of Property Plant Equipment		$ 1,637,000
Amount Of Impairment Loss Recognized Related To Pending Transfer		75,000
A1A LLC [Member]
RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]
Selling Price of Property under Agreement	$ 8,250,000
Gain (Loss) on Disposition of Property Plant Equipment		$ 1,637,000
A1A LLC [Member] | Temporary and Sub Lease Arrangement [Member]
RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]
Lease Expiration Date		Jul. 18, 2017

INVESTMENT IN AND RECEIVABLE 43

INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) - USD ($)	Feb. 07, 2017	Mar. 12, 2013	Apr. 25, 2014	Nov. 19, 2013	Sep. 30, 2017	Dec. 31, 2015	Oct. 01, 2016	Jul. 13, 2016
New Meadowlands Racetrack LLC [Member]
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) [Line Items]
Payments to Acquire Businesses and Interest in Affiliates		$ 4,200,000
Cost Method Investments Ownership Percentage				7.40%
Payments to Acquire Additional Interest in Subsidiaries	$ 222,000			$ 464,000		$ 222,000
Long-term Investments					$ 5,108,000
Meadowlands Newmark LLC [Member]
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK (Details) [Line Items]
Cost Method Investments Ownership Percentage		63.70%		11.60%
Loans and Advances to Related party			$ 1,500,000
Interest Rate on Loan			3.00%
Loan Maturity Date			Jan. 31, 2024
Additional Loans And Advances To Related Party								$ 200,000
Principal and Accrued Interest Included in Other Assets					$ 1,871,144		$ 1,814,659
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					$ 9,000		$ 164,000

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
FIXED ASSETS (Details) [Line Items]
Depreciation, Depletion and Amortization	$ 4,096,000	$ 4,490,000
Sequoia [Member]
FIXED ASSETS (Details) [Line Items]
Asset Impairment Charges	283,000
Canyon Road [Member]
FIXED ASSETS (Details) [Line Items]
Asset Impairment Charges	75,000
Branches [Member]
FIXED ASSETS (Details) [Line Items]
Asset Impairment Charges	$ 45,000

FIXED ASSETS (Details) - Proper

FIXED ASSETS (Details) - Property, plant and equipment - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
Property, Plant and Equipment [Abstract]
Land and building	$ 17,164	$ 9,002
Leasehold improvements	50,127	43,402
Furniture, fixtures and equipment	35,978	36,062
Construction in progress	980	482
	104,249	88,948
Less: accumulated depreciation and amortization	59,034	59,402
	$ 45,215	$ 29,546

INTANGIBLE ASSETS, GOODWILL A46

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 42,000	$ 63,000
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	38,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	38,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	38,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	38,000
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 38,000

INTANGIBLE ASSETS, GOODWILL A47

INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of finite-lived intangible assets - USD ($) $ in Thousands		Sep. 30, 2017	Oct. 01, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible Assets Gross Excluding TradeMarks And Goodwill		$ 2,648	$ 3,040
Less accumulated amortization		2,239	2,514
Total intangible assets		409	526
Leases, Acquired-in-Place [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets Gross Excluding TradeMarks And Goodwill	[1]	2,395	2,737
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets Gross Excluding TradeMarks And Goodwill		$ 253	$ 303
[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
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of changes in the carrying amount of goodwill and trademarks [Line Items]
Balance	$ 9,880	$ 7,895	$ 6,813
Acquired during the year	1,985	1,082
Trademarks [Member]
INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS (Details) - Schedule of changes in the carrying amount of goodwill and trademarks [Line Items]
Balance	3,331	1,611	$ 1,221
Acquired during the year	$ 1,720	$ 390

ACCRUED EXPENSES AND OTHER CU49

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2016USD ($)	Sep. 30, 2017	Jul. 02, 2016USD ($)
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	Sep. 30, 2017	Oct. 01, 2016
Schedule of accrued expenses and other current liabilities [Abstract]
Sales tax payable	$ 813	$ 942
Accrued wages and payroll related costs	2,475	2,495
Customer advance deposits	4,186	4,077
Accrued occupancy and other operating expenses	2,702	3,041
	$ 10,176	$ 10,555

NOTES PAYABLE - BANK (Details)

NOTES PAYABLE - BANK (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 22, 2015	Sep. 30, 2017	Oct. 01, 2016
Minimum [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Fixed Charge Coverage Ratio		1.10%
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
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
Bank Loan Related to Acquisition	$ 5,000,000
Shuckers Inc [Member] | Revolving Credit Facility [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Debt Instrument, Interest Rate Terms		LIBOR plus 3.5% peryear
Debt Instrument, Basis Spread on Variable Rate		3.50%
Line of Credit Facility, Expiration Date		Oct. 21, 2019
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
Amortization of Other Deferred Charges		$ 130,585
Amortization		46,000	$ 43,000
Oyster House [Member] | Revolving Credit Facility [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Debt Instrument, Face Amount		$ 8,000,000
Debt Instrument, Interest Rate Terms		LIBOR plus 3.5% per annum
Debt Instrument, Basis Spread on Variable Rate		3.50%
Number of Installments		60
Debt Instrument, Periodic Payment		$ 133,273
Debt Instrument, Date of First Required Payment		Jan. 1, 2017
Sequoia Dc [Member] | Revolving Credit Facility [Member]
NOTES PAYABLE - BANK (Details) [Line Items]
Line Of Credit Facility Amount Borrowed		$ 6,198,000
Debt, Weighted Average Interest Rate		4.70%
Bank Hapoalim B.M. [Member]
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

NOTES PAYABLE - BANK (Details)

NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	$ 12,040	$ 7,991
Less: Current maturities	(4,174)	(2,617)
Less: Unamortized deferred financing costs	(42)	(53)
Long-term debt	7,824	5,321
The Rustic Inn [Member]
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	2,290	3,907
Shuckers Inc [Member]
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	3,083	$ 4,084
Oyster House [Member]
NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]
Promissory Note	$ 6,667

NOTES PAYABLE - BANK (Details53

NOTES PAYABLE - BANK (Details) - Schedule of notes payable maturities	Sep. 30, 2017USD ($)
Schedule of notes payable maturities [Abstract]
2,018	$ 4,216
2,019	3,273
2,020	2,599
2,021	1,682
2,022	270
	$ 12,040

COMMITMENTS AND CONTINGENCIES54

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Jul. 05, 2016
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lease Expiration Year	2,033
Security Deposit Liability	$ 388,000
Operating Leases, Rent Expense, Net	13,547,000	$ 13,791,000
Operating Leases, Rent Expense, Contingent Rentals	4,420,000	$ 4,382,000
Operating Leases, Future Minimum Payments Due	$ 75,079,000
Stock Repurchased During Period, Shares (in Shares)	0	0
Maximum [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in Shares)			500,000
Sequoia Dc [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee, Operating Lease, Renewal Term	15 years
Lease Expiration Date	Nov. 30, 2032
Operating Leases, Future Minimum Payments Due	$ 1,200,000
Impairment Losses Related to Real Estate Partnerships	$ 283,000
Sequoia Dc [Member] | Additional Lease Extension Option [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee, Operating Lease, Renewal Term	5 years
Sequoia Dc [Member] | Leasehold Improvements [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Construction and Development Costs	$ 11,000,000

COMMITMENTS AND CONTINGENCIES55

COMMITMENTS AND CONTINGENCIES (Details) - Schedule of future minimum rental payments for operating leases $ in Thousands	Sep. 30, 2017USD ($)
Schedule of future minimum rental payments for operating leases [Abstract]
2,018	$ 9,720
2,019	9,004
2,020	8,118
2,021	7,149
2,022	6,649
Thereafter	34,439
Total minimum payments	$ 75,079

STOCK OPTIONS (Details)

STOCK OPTIONS (Details)	12 Months Ended
	Sep. 30, 2017USD ($)$ / sharesshares	Oct. 01, 2016USD ($)shares
STOCK OPTIONS (Details) [Line Items]
Number of Stock Option Plans	2
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000	500,000
Maximum Amount of Compensation Paid Under Cash Bonus Plan (in Dollars) | $	$ 1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period	90,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 32.15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	0
Share-based Compensation (in Dollars) | $	$ 0	$ 286,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars) | $	$ 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
	Sep. 30, 2017	Oct. 01, 2016
Schedule of stock options, activity [Abstract]
Outstanding, beginning of year	518,608	523,800
Outstanding, beginning of year (in Dollars per share)	$ 20.33	$ 20.29
Outstanding, beginning of year	5 years 36 days
Options:
Exercised	(6,808)	(5,192)
Exercised (in Dollars per share)	$ 17.15	$ 16.26
Canceled or expired	(90,000)
Canceled or expired (in Dollars per share)	$ 32.15
Outstanding and expected to vest, end of year	421,800	518,608
Outstanding and expected to vest, end of year (in Dollars per share)	$ 17.86	$ 20.33
Outstanding and expected to vest, end of year	5 years 73 days
Outstanding and expected to vest, end of year (in Dollars)	$ 2,745,156	$ 1,979,232
Exercisable, end of year	421,800	518,608
Exercisable, end of year (in Dollars per share)	$ 17.86	$ 20.33
Exercisable, end of year	5 years 73 days
Exercisable, end of year (in Dollars)	$ 2,745,156	$ 1,979,232
Shares available for future grant	500,000	500,000

STOCK OPTIONS (Details) - Sch58

STOCK OPTIONS (Details) - Schedule of stock options, outstanding	12 Months Ended
	Sep. 30, 2017$ / sharesshares
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	421,800
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 73 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	1 year 219 days
Exercise Price Two [Member]
STOCK OPTIONS (Details) - Schedule of stock options, outstanding [Line Items]
Options Outstanding and Exercisable, Number of Shares | shares	156,300
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 14.40
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	4 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	199,500
Options Outstanding and Exercisable, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 22.50
Options Outstanding and Exercisable, Weighted Average Remaining contractual life	6 years 255 days

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
INCOME TAXES (Details) [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 354,000	$ 342,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 12,000
Operating Loss Carryforwards Expiration Year	2,037
Deferred Tax Asset Reversed As a Charge to Additional Paid in Capital	$ 400,000	$ 11,000
Income Tax Examination, Penalties and Interest Accrued	$ 127,000
Description of Income Tax Examination Years Under Examination	The 2014 through 2017 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	$ 20,030,000
New York City [Member]
INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 18,455,000

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Current provision (benefit):
Federal	$ (144)	$ 778
State and local	287	192
	143	970
Deferred provision (benefit):
Federal	1,391	915
State and local	134	213
	1,550	1,134
	$ 1,668	$ 2,098

INCOME TAXES (Details) - Sche61

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Provision at Federal statutory rate (34% in 2017 and 2016)	$ 2,185	$ 2,580
State and local income taxes, net of tax benefits	255	326
Tax credits	(632)	(611)
Income attributable to non-controlling interest	(244)	(501)
Changes in tax rates	8	9
Other	96	295
	$ 1,668	$ 2,098

INCOME TAXES (Details) - Sche62

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
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 ($)	Sep. 30, 2017	Oct. 01, 2016
Long-term deferred tax assets (liabilities):
State net operating loss carryforwards	$ 3,210,000	$ 3,179,000
Operating lease deferred credits	826,000	772,000
Depreciation and amortization	(2,160,000)	(256,000)
Deferred compensation	580,000	986,000
Partnership investments	(291,000)	(709,000)
Prepaid expenses	(419,000)	(444,000)
Other	99,000	230,000
Total long-term deferred tax assets	1,845,000	3,758,000
Valuation allowance	(354,000)	(342,000)
Total net deferred tax assets	$ 1,491,000	$ 3,416,000

INCOME TAXES (Details) - Summar

INCOME TAXES (Details) - Summary of Income Tax Contingencies - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Summary of Income Tax Contingencies [Abstract]
Balance at beginning of year	$ 366	$ 307
Additions based on tax positions taken in current and prior years	15	105
Settlements	(134)	(46)
Decreases based on tax postions taken in prior years	(96)
Balance at end of year	$ 151	$ 366

INCOME PER SHARE OF COMMON ST65

INCOME PER SHARE OF COMMON STOCK (Details) - $ / shares	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
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	156,300	160,800
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	199,500	201,808
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
Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share		$ 32.15

INCOME PER SHARE OF COMMON ST66

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
	Sep. 30, 2017	Oct. 01, 2016
Schedule of calculation of numerator and denominator in earnings per share [Abstract]
Net Income Attributable to Ark Restaurants Corp. (Numerator)	$ 4,039	$ 4,030
Shares (Denominator)	3,424	3,418
Per Share Amount	$ 1.18	$ 1.18
Shares (Denominator)	107	89
Per Share Amount	$ (0.04)	$ (0.03)
Net Income Attributable to Ark Restaurants Corp. (Numerator)	$ 4,039	$ 4,030
Shares (Denominator)	3,531	3,507
Per Share Amount	$ 1.14	$ 1.15

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2017	Oct. 01, 2016
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due from Employees	$ 399,000	$ 453,000
Minimum [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	1.29%	0.66%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Dec. 05, 2017	Jan. 31, 2018	Sep. 30, 2017	Oct. 01, 2016	Dec. 12, 2017
SUBSEQUENT EVENTS (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			34.00%	34.00%
Scenario, Forecast [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%
Subsequent Event [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Dividends Payable, Amount Per Share	$ 0.25
Dividends Payable, Date to be Paid	Jan. 3, 2018
Dividends Payable, Date of Record	Dec. 19, 2017
Subsequent Event [Member] | Revolving Credit Facility [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Line of Credit Facility, Current Borrowing Capacity					$ 12,000,000
Line of Credit Facility, Maximum Borrowing Capacity					$ 22,000,000