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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950117-03-003457.txt : 20030806
<SEC-HEADER>0000950117-03-003457.hdr.sgml : 20030806
<ACCEPTANCE-DATETIME>20030806122002
ACCESSION NUMBER:		0000950117-03-003457
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030805
ITEM INFORMATION:		Financial statements and exhibits
ITEM INFORMATION:		Regulation FD Disclosure
FILED AS OF DATE:		20030806

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARK RESTAURANTS CORP
		CENTRAL INDEX KEY:			0000779544
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				133156768
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09453
		FILM NUMBER:		03825555

	BUSINESS ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
		BUSINESS PHONE:		2122068800

	MAIL ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a35917.txt
<DESCRIPTION>ARK RESTAURANTS CORP.
<TEXT>

<PAGE>


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    Form 8-K

                                 Current Report

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): August 5, 2003

                              Ark Restaurants Corp.
             (Exact name of registrant as specified in its charter)

                                     0-14030
                            (Commission File Number)

         New York                                13-3156768
 ---------------------------           --------------------------------
(State or other jurisdiction          (I.R.S. Employer Identification)
      of incorporation)

                                 85 Fifth Avenue
                               New York, NY 10003
             (Address of principal executive offices, with zip code)

                                 (212) 206-8800
              (Registrant's telephone number, including area code)

                                       N/A
          (Former name or former address, if changed since last report)

Item 7. Financial Statements and Exhibits.

     (c) Exhibits.

Exhibit   Description
- -------   -----------

  99.1    Press Release dated August 5, 2003 entitled "Ark Restaurants Announces
          Financial Results For The Third Quarter and Nine Months Ended June 28,
          2003."




<PAGE>



Item 9. Information being furnished under Item 12

         In accordance with Securities and Exchange Commission Release No.
33-8216, the following information, which is intended to be furnished under Item
12, "Results of Operations and Financial Condition," is instead being furnished
under Item 9, "Regulation FD Disclosure." This information shall not be deemed
"filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), or otherwise subject to the liabilities under that
Section. Furthermore, the information in this Current Report on Form 8-K,
including the exhibit, shall not be deemed to be incorporated by reference into
any filing under the Securities Act of 1933, as amended, or the Exchange Act,
except as shall be expressly set forth by specific reference in such a filing.

      On August 5, 2003, Ark Restaurants Corp. issued a press release regarding
its financials results for the third quarter and nine months ended June 28, 2003
the full text of which is furnished as Exhibit 99.1 to this report.




<PAGE>



                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                                ARK RESTAURANTS CORP.

                                                By:  /s/ Michael Weinstein
                                                     ---------------------
                                                Chief Executive Officer

                                                By:   /s/ Robert Stewart
                                                      ------------------
                                                Chief Financial Officer

Date: August 5, 2003

INDEX TO EXHIBITS

Exhibit   Description
- -------   -----------

  99.1    Press Release dated August 5, 2003 entitled "Ark Restaurants Announces
          Financial Results For The Third Quarter and Nine Months Ended June 28,
          2003."




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>ex99-1.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

<PAGE>



                   Ark Restaurants Announces Financial Results
            For The Third Quarter and Nine Months Ended June 28, 2003

                                  Press Release

NEW YORK, New York - August 4, 2003 - Ark Restaurants Corp. (NASDAQ:ARKR)
reported financial results for the third quarter and nine-month periods ended
June 28, 2003.

For the three months ended June 28, 2003 total revenues were $31.9 million
versus $33.3 million in the comparable quarter last year. Net income for the
third quarter was $1.6 million, or $0.50 per diluted share, compared to $1.8
million, or $0.57 per diluted share in the year ago quarter. EBITDA for the
quarter was $3.5 million versus $4.5 million last year.

Total revenues for the nine-month period ended June 28, 2003 were $84.7 million
versus $85.5 million in the nine-month period ended June 29, 2002. Net income
for the nine-month period ended June 28, 2003 was $1.5 million versus $2.6
million in last year's comparable period. Fully diluted earnings per share were
$0.48 for the just ended nine-month period compared to $0.82 last year. EBITDA
for the nine-month period ended June 28, 2003 was $5.9 million compared to $9.2
million for the nine-month period ended June 29, 2002.

As of June 28, 2003 borrowings on the Company's credit facility had been reduced
to $11,200,000 versus $17,890,000 as of June 29, 2002.

Las Vegas continued to perform strongly, and same store-sales increased 5%
during the third quarter of 2003 compared to the third quarter of 2002. Revenues
in Las Vegas increased to 47.3% of company wide revenues for the third quarter
of 2003 compared to 44.7% during the third quarter of 2002. For the 39-week
period ended June 28, 2003, revenues in Las Vegas increased to 51.7% of Company
wide revenues compared to 49.9% during last year's nine-month period.

Record rainfall during the third quarter of the year permitted limited use of
the Company's significant number of outdoor cafe seats in New York and
Washington D.C. In these two markets an additional 1,500 outdoor seats are added
to several restaurants with a combined indoor seating capacity of 1,400. On a
combined basis, same-store sales at restaurants with outdoor seating in New York
and Washington D.C. decreased 16.5% during the third quarter of this year
compared to last year. Same-store sales in restaurants without outdoor seating,
in these two markets, decreased by only 1.8% in the same comparable quarter.

Ark Restaurants owns and operates 25 restaurants, 12 fast food concepts,
catering operations and wholesale and retail bakeries. Twelve restaurants are
located in New York City; 8 in Las Vegas, Nevada; 4 in Washington, DC; and one
in Islamorada, Florida. The Las Vegas operations include three restaurants
within the New York-New York Hotel & Casino Resort and operation of the Resort's
room service, banquet facilities, employee dining room and eight food court
concepts. Four restaurants and bars are within the Venetian Casino Resort as
well as four food court concepts. One restaurant is within the Forum Shops at
Caesar's Shopping Center and one restaurant is in the Neonopolis Center at
Freemont Street in downtown Las Vegas.

Except for historical information, this news release contains forward-looking
statements, which involve unknown risks, and uncertainties that may cause the
company's actual results or outcomes to be materially different from those
anticipated and discussed herein. Important factors that might cause such
differences are discussed in the Company's fillings with the Securities and
Exchange Commission.





<PAGE>



Ark Restaurants Corp.
Consolidated Income Statement
For the 13 weeks ended June 28, 2003 and June 29, 2002
and the 39 weeks ended June 28, 2003 and June 29, 2002
(unaudited: in thousands except for per share amounts)

<TABLE>
<CAPTION>
                                                      39 weeks to     39 weeks to     13 weeks to     13 weeks to
                                                       28-Jun-03       29-Jun-02       28-Jun-03       29-Jun-02
                                                       ---------       ---------       ---------       ---------
<S>                                                    <C>             <C>             <C>             <C>
REVENUES:
Food & beverage sales                                     83,589          85,190          31,642          33,261
Other income                                               1,103             355             229              70
                                                       ---------       ---------       ---------       ---------
              Total Revenues                              84,692          85,545          31,871          33,331

COST & EXPENSES:
Food & beverage cost of sales                             21,112          21,463           8,035           8,378
Payroll expenses                                          28,408          27,861          10,070          10,232
Occupancy expenses                                        13,442          12,852           4,742           4,674
Other operating costs and expenses                        11,121           9,880           4,142           3,948
General & administrative expenses                          4,528           4,517           1,594           1,586
Depreciation and amortization expenses                     3,294           3,911           1,089           1,220
Asset impairment                                             667               0               0               0

              Total costs and expenses                    82,572          80,484          29,672          30,038

Operating Income                                           2,120           5,061           2,199           3,293

OTHER (INCOME) EXPENSE:
Interest expense                                             645             981             217             300
Interest income                                             (125)           (102)            (33)            (36)
Other income                                                (475)           (193)           (197)            (35)
                                                       ---------       ---------       ---------       ---------

Total other (income) expense                                  45             686             (13)            229
                                                       ---------       ---------       ---------       ---------

Income before income taxes                                 2,075           4,375           2,212           3,064

Provision for income taxes                                   541           1,755             593           1,229
                                                       ---------       ---------       ---------       ---------

NET INCOME                                                 1,534           2,620           1,619           1,835
                                                       =========       =========       =========       =========

EBITDA Reconciliations
Pre Tax Earnings                                           2,075           4,375           2,212           3,064
Depreciation                                               3,294           3,911           1,089           1,220
Interest                                                     520             879             184             264
                                                       ---------       ---------       ---------       ---------

EBITDA (a)                                                 5,889           9,165           3,485           4,548
                                                       =========       =========       =========       =========

INCOME per share:
Income basic                                               $0.48           $0.82           $0.51           $0.58
Income diluted                                             $0.48           $0.82           $0.50           $0.57
Basic Shares                                           3,181,299       3,181,299       3,181,299       3,181,299
Diluted Shares                                         3,197,040       3,199,089       3,206,755       3,216,010
</TABLE>


         (a)  EBITDA is defined as earnings before interest, taxes, depreciation
              and amortization and cumulative effect of changes in accounting
              principle. Although EBITDA is not a measure of performance or
              liquidity calculated in accordance with generally accepted
              accounting principles (GAAP), the Company believes the use of the
              non-GAAP financial measure EBITDA enhances an overall
              understanding of the Company's past financial performance as well
              as providing useful information to the investor because of its
              historical use by the Company as both a performance measure and
              measure of liquidity, and the use of EBITDA by virtually all
              companies in the restaurant sector as a measure of both
              performance and liquidity. However, investors should not consider
              this measure in isolation or as a substitute for net income,
              operating income, cash flows from operating activities or any
              other measure for determining the Company's operating performance
              or liquidity that is calculated in accordance with GAAP, it may
              not necessarily be comparable to similarly titled Measures
              employed by other companies. A reconciliation of EBITDA to the
              most comparable GAAP financial measure, net income, is included
              above.



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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