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INCOME PER SHARE OF COMMON STOCK | 12 Months Ended
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Sep. 28, 2013
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] |
| 15. | 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 28, 2013 and September 29, 2012 follows:
|  | Net Income (Loss) Attributable to Ark Restaurants Corp. (Numerator) |  |  | Shares (Denominator) |  |  | Per Share Amount |
|  | (In thousands, except per share amounts) |
Year ended September 28, 2013 |  |  |  |  |  |  |  |  |  |  |  |
From continuing operations: |  |  |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 3,825 |  |  |  | 3,246 |  |  | $ | 1.18 |
Stock options |  |  | — |  |  |  | 125 |  |  |  | (0.05 | )
Diluted EPS |  | $ | 3,825 |  |  |  | 3,371 |  |  | $ | 1.13 |
From discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | — |  |  |  | 3,246 |  |  | $ | — |
Stock options |  |  | — |  |  |  | 125 |  |  |  | — |
Diluted EPS |  | $ | — |  |  |  | 3,371 |  |  | $ | — |
From net income: |  |  |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 3,825 |  |  |  | 3,246 |  |  | $ | 1.18 |
Stock options |  |  | — |  |  |  | 125 |  |  |  | (0.05 | )
Diluted EPS |  | $ | 3,825 |  |  |  | 3,371 |  |  | $ | 1.13 |
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 |
For the year ended September 28, 2013, options to purchase 158,300 shares of common stock at a price of $12.04 and options to purchase 238,300 shares of common stock at a price of $14.40 were included in diluted earnings per share. Options to purchase 136,500 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 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.

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