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VARIABLE INTEREST ENTITIES (Tables)
3 Months Ended
Dec. 29, 2012
Schedule of Variable Interest Entities [Table Text Block] The assets and liabilities associated with the Company’s consolidation of VIEs are as follows:
    December 29,
2012
    September 29,
2012
 
    (in thousands)  
       
Cash and cash equivalents   $ 418     $ 714  
Accounts receivable     147       1,776  
Inventories     16       28  
Prepaid income taxes     149       235  
Prepaid expenses and other current assets     9       13  
Due from Ark Restaurants Corp. and affiliates (1)     427       288  
Fixed assets, net     186       3,189  
Other long-term assets     71       71  
Total assets   $ 1,423     $ 6,314  
                 
Accounts payable   $ 60     $ 153  
Accrued expenses and other liabilities     629       1,950  
Total liabilities     689       2,103  
Equity of variable interest entities     734       4,211  
Total liabilities and equity   $ 1,423     $ 6,314