CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 27, 2026	Sep. 27, 2025
CURRENT ASSETS:
Cash and cash equivalents	$ 9,492	$ 11,324
Accounts receivable	2,355	1,989
Employee receivables	99	136
Inventories	2,234	2,016
Prepaid and refundable income taxes	356	349
Prepaid expenses and other current assets	1,542	2,029
Total current assets	16,078	17,843
FIXED ASSETS - Net	31,605	29,168
OPERATING LEASE RIGHT-OF-USE ASSETS - Net	68,108	73,358
TRADEMARKS	4,220	4,220
INTANGIBLE ASSETS - Net	0	13
INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK	6,736	6,743
OTHER ASSETS	2,158	2,158
TOTAL ASSETS	128,905	133,503
CURRENT LIABILITIES:
Accounts payable - trade	4,521	4,483
Accrued expenses and other current liabilities	9,181	10,805
Current portion of operating lease liabilities	6,502	6,439
Current portion of notes payable	285	1,493
Total current liabilities	20,489	23,220
OPERATING LEASE LIABILITIES, LESS CURRENT PORTION	70,434	75,785
NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs	6,765	2,024
DEFERRED INCOME TAXES	328	360
TOTAL LIABILITIES	98,016	101,389
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $0.01 per share - authorized, 10,000 shares; issued and outstanding, 3,606 shares at June 27, 2026 and September 27, 2025	36	36
Additional paid-in capital	14,037	13,989
Retained earnings	17,442	18,701
Total Ark Restaurants Corp. shareholders’ equity	31,515	32,726
NON-CONTROLLING INTERESTS	(626)	(612)
TOTAL EQUITY	30,889	32,114
TOTAL LIABILITIES AND EQUITY	$ 128,905	$ 133,503

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).

No definition available.