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INCOME PER SHARE OF COMMON STOCK
 12 Months Ended
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.