Rendering

Component: (Network and Table)
Network
033 - Disclosure - INCOME TAXES (Tables)
(http://www.arkrestaurants.com/role/INCOMETAXESTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Income Tax Disclosure [Abstract]Period [Axis]
2015-10-04 - 2016-10-01
Income Tax Disclosure [Abstract]
 
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The provision for income taxes attributable to continuing operations consists of the following:

   Year Ended
   October 1,  October 3,
   2016  2015
   (In thousands) 
     
Current provision:          
   Federal  $778   $1,684 
   State and local   192    699 
    970    2,383 
           
Deferred provision (benefit):          
   Federal   915    342 
   State and local   213    (129)
    1,128    213 
           
   $2,098   $2,596 
 
 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The effective tax rate differs from the U.S. income tax rate as follows:

   Year Ended
   October 1,  October 3,
   2016  2015
   (In thousands) 
     
Provision at Federal statutory rate (34% in 2016 and 2015)  $2,580   $3,056 
           
State and local income taxes, net of tax benefits   326    346 
           
Tax credits   (611)   (583)
           
Income attributable to non-controlling interest   (501)   (341)
           
Changes in tax rates   9    67 
           
Other   295    51 
           
   $2,098   $2,596 
 
 
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
Significant components of the Company’s deferred tax assets and liabilities are as follows:

   October 1,  October 3,
   2016  2015
   (In thousands) 
     
Long-term deferred tax assets (liabilities):          
   State net operating loss carryforwards  $3,179   $3,069 
   Operating lease deferred credits   772    793 
   Depreciation and amortization   (256)   259 
   Deferred compensation   986    794 
   Partnership investments   (709)   (220)
   Prepaid expenses    (444)   (201)
   Other    230    182 
           
   Total long-term deferred tax assets   3,758    4,676 
   Valuation allowance   (342)   (223)
           
Total net deferred tax assets  $3,416   $4,453 
 
 
Summary of Income Tax Contingencies [Table Text Block]
A reconciliation of the beginning and ending amount of unrecognized tax benefits excluding interest and penalties is as follows:

   October 1,  October 3,
   2016  2015
   (In thousands)
    
Balance at beginning of year  $307   $162 
           
Additions based on tax positions taken in current and prior years   105    145 
   Settlements   (46)   - 
           
Balance at end of year  $366   $307