XML 48 R35.htm IDEA: XBRL DOCUMENT
v2.4.0.6

INCOME PER SHARE OF COMMON STOCK (Tables) | 12 Months Ended
--- | ---
Sep. 29, 2012
Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Table Text Block] | A reconciliation of the numerators and denominators of the basic and diluted per share computations for the fiscal years ended September 29, 2012 and October 1, 2011 follows:
|  | Net Income (Loss) Attributable to Ark Restaurants Corp. (Numerator) |  | Shares (Denominator) |  | Per Share Amount |
|  | (In thousands, except per share amounts) |
Year ended September 29, 2012 |  |  |  |  |  |  |  |  |  |
From continuing operations: |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 5,748 |  |  | 3,292 |  | $ | 1.75 |
Stock options |  |  | - |  |  | 35 |  |  | (0.02 | )
Diluted EPS |  | $ | 5,748 |  |  | 3,327 |  | $ | 1.73 |
From discontinued operations: |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | (259 | ) |  | 3,292 |  | $ | (0.08 | )
Stock options |  |  | - |  |  | 35 |  |  | - |
Diluted EPS |  | $ | (259 | ) |  | 3,327 |  | $ | (0.08 | )
From net income: |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 5,489 |  |  | 3,292 |  | $ | 1.67 |
Stock options |  |  | - |  |  | 35 |  |  | (0.02 | )
Diluted EPS |  | $ | 5,489 |  |  | 3,327 |  | $ | 1.65 |
Year ended October 1, 2011 |  |  |  |  |  |  |  |  |  |
From continuing operations: |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 2,695 |  |  | 3,494 |  | $ | 0.77 |
Stock options |  |  | - |  |  | 31 |  |  | (0.01 | )
Diluted EPS |  | $ | 2,695 |  |  | 3,525 |  | $ | 0.76 |
From discontinued operations: |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | (1,280 | ) |  | 3,494 |  | $ | (0.36 | )
Stock options |  |  | - |  |  | 31 |  |  | - |
Diluted EPS |  | $ | (1,280 | ) |  | 3,525 |  | $ | (0.36 | )
From net income: |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 1,415 |  |  | 3,494 |  | $ | 0.41 |
Stock options |  |  | - |  |  | 31 |  |  | (0.01 | )
Diluted EPS |  | $ | 1,415 |  |  | 3,525 |  | $ | 0.40 |

X
- Definition Tabular disclosure of the numerators and the denominators of the basic and diluted per-share (or per-unit) computations for income from continuing operations, including the effect that has been given to preferred dividends. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfCalculationOfNumeratorAndDenominatorInEarningsPerShareTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration