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INCOME PER SHARE OF COMMON STOCK | 12 Months Ended
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Sep. 29, 2012
Earnings Per Share [Text Block] |
14. | 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 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 |
| For the year ended September 29, 2012, options to purchase 166,100 shares of common stock at a price of $12.04 and options to purchase 251,500 shares of common stock at a price of $14.40 were included in diluted earnings per share. Options to purchase 140,500 shares of common stock at a price of $29.60 and 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.
| For the year ended October 1, 2011, options to purchase 166,100 shares of common stock at a price of $12.04 were included in diluted earnings per share. Options to purchase 140,500 shares of common stock at a price of $29.60 and 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.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 3: 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 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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