<SEC-DOCUMENT>0000930413-13-000803.txt : 20130214
<SEC-HEADER>0000930413-13-000803.hdr.sgml : 20130214
<ACCEPTANCE-DATETIME>20130214083532
ACCESSION NUMBER:		0000930413-13-000803
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20130211
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130214
DATE AS OF CHANGE:		20130214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARK RESTAURANTS CORP
		CENTRAL INDEX KEY:			0000779544
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				133156768
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09453
		FILM NUMBER:		13606425

	BUSINESS ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
		BUSINESS PHONE:		2122068800

	MAIL ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>Washington, DC 20549</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Pursuant to Section 13 or Section 15(d) of
the Securities Exchange Act of 1934</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event reported):<B>
February 11, 2013</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ARK RESTAURANTS CORP.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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    <TD STYLE="width: 30%; padding-right: 5.5pt; padding-left: 5.5pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt; color: black">New York</FONT></TD>
    <TD STYLE="width: 38%; padding-right: 5.5pt; padding-left: 5.5pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt; color: black">1-09453</FONT></TD>
    <TD STYLE="width: 32%; padding-right: 5.5pt; padding-left: 5.5pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt; color: black">13-3156768 &nbsp;</FONT></TD></TR>
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    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 5.5pt; text-align: center">(State or other jurisdiction</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">of incorporation)</P></TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 5.5pt; text-align: center">(Commission</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">File Number)</P></TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(IRS Employer</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)</P></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>85 Fifth Avenue</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, New York 10003</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">(Address of principal executive
offices, with zip code)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Registrant&rsquo;s telephone number, including
area code:<B> (212) 206-8800</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))&nbsp;</FONT></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><B></B></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><B>Item 2.02 Results of Operations and
Financial Condition.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">On February 11, 2013,
ARK Restaurants Corp. (the &ldquo;Company&rdquo;) issued a press release announcing financial results for the First Quarter of
Fiscal Year 2013. A copy of the press release titled &ldquo;Ark Restaurants Announces Financial Results for the First Quarter of
2013&rdquo; is attached hereto as Exhibit 99.1 and is incorporated herein by reference.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">The press release contains
certain non-GAAP disclosures-Earnings before interest, taxes, depreciation and amortization and cumulative effect of changes in
accounting principle (EBITDA). Although EBITDA is not a measure of performance or liquidity calculated in accordance with generally
accepted accounting principles (GAAP), the Company believes the use of this non-GAAP financial measure enhances an overall understanding
of the Company&rsquo;s past financial performance, as well as providing useful information to the investor because of its historical
use by the Company as both a performance measure and measure of liquidity, and the use of EBITDA by virtually all companies in
the restaurant sector as a measure of both performance and liquidity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">This information intended
to be furnished under this Item 2.02 of Form 8-K and shall not be deemed &ldquo;filed&rdquo; for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), or incorporated by reference in any filing under
the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such
a filing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 9.01. Financial Statements and Exhibits.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in"><FONT STYLE="font-size: 12pt">(d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Exhibits</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0"></TD>
    <TD STYLE="width: 0.75in">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
  </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0"></TD>
    <TD STYLE="width: 0.75in"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">99.1
</P>
</TD>
    <TD STYLE="text-align: justify"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Press Release dated February 11, 2013.</P>
</TD>
  </TR>
</TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>




<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">2</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the
Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold"><FONT STYLE="font-size: 12pt; color: black"><B>ARK RESTAURANTS CORP.</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 12pt; color: black">/s/ Michael Weinstein</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 12pt; color: black">By:</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 12pt; color: black">Name: Michael Weinstein</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 12pt; color: black">Title: Chief Executive Officer</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2"><FONT STYLE="font-size: 12pt; color: black">Date: February 13, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 57%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 28%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD></TR>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-left: 0"><B>Exhibit 99.1</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><B>Ark Restaurants Announces
Financial Results for the<BR>
First Quarter of 2013</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">CONTACT:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Robert Stewart</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">(212) 206-8800<BR>
<B><u>bstewart@arkrestaurants.com</u></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><B>NEW YORK, New York
&ndash; February 11, 2013 --</B> Ark Restaurants Corp. (NASDAQ:ARKR) today reported financial results for the first quarter ended
December 29, 2012.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">Company-wide same store
sales decreased 4.6% for the three-month period ended December 29, 2012 compared to the same three month period last year. This
decrease was primarily the result of the impact of Hurricane Sandy on our business in the Northeast.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">Total revenues for the
three-month period ended December 29, 2012 were $31,336,000<B> </B>versus $32,861,000 for the three months ended December 31, 2011.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">The Company&rsquo;s Continuing
Operations EBITDA adjusted for non-cash stock option expense and non-controlling interests for the three-month period ended December
29, 2012 was $1,378,000 versus $2,529,000 during the same three-month period last year. Income from continuing operations for the
three-month period ended December 29, 2012 was $8,000, or $0.00<B> </B>per basic and diluted share, as compared to $1,148,000,
or $0.34<B> </B>per basic ($0.33 per diluted share), for the same three-month period last year. Included in the Company&rsquo;s
income from continuing operations for the three-month period ended December 29, 2012 are operating losses of $565,000 related to
our new restaurant in New York,<I> Clyde Frazier&rsquo;s Wine and Dine</I>, which opened in March 2012, and losses in the amount
of $256,000 related to the permanent closure of two properties in New York as a result of flooding from Hurricane Sandy.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">As of December 29, 2012
the Company had cash, cash equivalents and short term investments totaling $5,411,000 and debt in the form of a note payable in
the amount of $2,037,000 resulting from the purchase of 250,000 shares of treasury stock in December 2011.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: justify">Ark Restaurants owns and operates 19
restaurants and bars, 22 fast food concepts and catering operations in New York City, Washington, D.C. and Las Vegas, NV. Five
restaurants are located in New York City, three are located in Washington, D.C., seven are located in Las Vegas, Nevada, two are
located in Atlantic City, New Jersey, one is located at the Foxwoods Resort Casino in Ledyard, Connecticut and one is located in
Boston, Massachusetts. The Las Vegas operations include five restaurants within the New York-New York Hotel &amp; Casino Resort
and operation of the hotel's room service, banquet facilities, employee dining room and six food court concepts; one bar within
the Venetian Casino Resort, as well as three food court concepts and one restaurant within the Planet Hollywood Resort and Casino.
In Atlantic City, New Jersey, the Company operates a restaurant and a bar in the Resorts Atlantic City Hotel and Casino. The operations
at the Foxwoods Resort Casino include one fast food concept and one restaurant. In Boston, Massachusetts, the Company operates
a restaurant in the Faneuil Hall Marketplace. The Florida operations under management include five fast food facilities in Tampa,
Florida and seven fast food facilities in Hollywood, Florida, each at a Hard Rock Hotel and Casino operated by the Seminole Indian
Tribe at these locations.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">Except for historical
information, this news release contains forward-looking statements, within the meaning of Section 27A of the Securities Act of
1933 and Section 21E of the Securities Exchange Act of </P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">4</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">1934.
  These statements involve unknown risks, and uncertainties that may cause the
  Company's actual results or outcomes to be materially different from those
  anticipated and discussed herein. Important factors that might cause such differences
  are discussed in the Company's filings with the Securities and Exchange Commission.
  The Company disclaims any intention or obligation to update or revise any forward-looking
  statements, whether as a result of new information, future events or otherwise.
  Actual results could differ materially from those anticipated in these forward-looking
  statements, if new information becomes available in the future.</P>
<P STYLE="margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">5</P>


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<p><p></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 9pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD><A NAME="a_RANGE_A1_C92_"></A>ARK RESTAURANTS CORP.</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">Consolidated Condensed Statements of Income</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">For the 13 week periods ended December 29, 2012 and December 31, 2011</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-decoration: underline">(In Thousands, Except per share amounts)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="text-align: center">13 weeks ended</TD>
    <TD STYLE="text-align: center">13 weeks ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="text-align: center">December 29,</TD>
    <TD STYLE="text-align: center">December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="text-decoration: underline; text-align: center">2012</TD>
    <TD STYLE="text-decoration: underline; text-align: center">2011</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>TOTAL REVENUES</TD>
    <TD STYLE="text-decoration: underline; text-align: right">$ 31,336</TD>
    <TD STYLE="text-decoration: underline; text-align: right">$ 32,861</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>COST AND EXPENSES:</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Food and beverage cost of sales</TD>
    <TD STYLE="text-align: right">7,749</TD>
    <TD STYLE="text-align: right">8,358</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Payroll expenses</TD>
    <TD STYLE="text-align: right">10,845</TD>
    <TD STYLE="text-align: right">10,707</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Occupancy expenses</TD>
    <TD STYLE="text-align: right">4,535</TD>
    <TD STYLE="text-align: right">4,458</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Other operating costs and expenses</TD>
    <TD STYLE="text-align: right">4,339</TD>
    <TD STYLE="text-align: right">4,032</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>General and administrative expenses</TD>
    <TD STYLE="text-align: right">2,410</TD>
    <TD STYLE="text-align: right">2,781</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Depreciation and amortization</TD>
    <TD STYLE="text-decoration: underline; text-align: right">1,176</TD>
    <TD STYLE="text-decoration: underline; text-align: right">938</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Total costs and expenses</TD>
    <TD STYLE="text-decoration: underline; text-align: right">31,054</TD>
    <TD STYLE="text-decoration: underline; text-align: right">31,274</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>OPERATING INCOME</TD>
    <TD STYLE="text-align: right">282</TD>
    <TD STYLE="text-align: right">1,587</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Other (income) expense, net</TD>
    <TD STYLE="text-decoration: underline; text-align: right">(79)</TD>
    <TD STYLE="text-decoration: underline; text-align: right">(33)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>INCOME BEFORE PROVISION FOR INCOME TAXES</TD>
    <TD STYLE="text-align: right">361</TD>
    <TD STYLE="text-align: right">1,620</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Provision for income taxes</TD>
    <TD STYLE="text-decoration: underline; text-align: right">114</TD>
    <TD STYLE="text-decoration: underline; text-align: right">378</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>INCOME FROM CONTINUING OPERATIONS</TD>
    <TD STYLE="text-align: right">247</TD>
    <TD STYLE="text-align: right">1,242</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Loss from discontinued operations, net of tax</TD>
    <TD STYLE="text-decoration: underline; text-align: right">-</TD>
    <TD STYLE="text-decoration: underline; text-align: right">(127)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>CONSOLIDATED NET INCOME</TD>
    <TD STYLE="text-align: right">247</TD>
    <TD STYLE="text-align: right">1,115</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Net income attributable to non-controlling interests</TD>
    <TD STYLE="text-decoration: underline; text-align: right">(239)</TD>
    <TD STYLE="text-decoration: underline; text-align: right">(29)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 8</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 1,086</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>AMOUNTS ATTRIBUTABLE TO ARK RESTAURANTS CORP.:</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Income from continuing operations</TD>
    <TD STYLE="text-align: right">$ 8</TD>
    <TD STYLE="text-align: right">$ 1,148</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Loss from discontinued operations, net of tax</TD>
    <TD STYLE="text-decoration: underline; text-align: right">-</TD>
    <TD STYLE="text-decoration: underline; text-align: right">(62)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Net income</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 8</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 1,086</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>NET INCOME (LOSS) PER ARK RESTAURANTS CORP. COMMON SHARE:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>From continuing operations:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Basic</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.00</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.34</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Diluted</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.00</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.33</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>From discontinued operations:</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Basic</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.00</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ (0.02)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Diluted</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.00</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ (0.02)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>From net income:</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Basic</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.00</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.32</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Diluted</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.00</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">$ 0.31</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Basic</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">3,245</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">3,432</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Diluted</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">3,322</TD>
    <TD STYLE="text-decoration: underline; text-underline-style: double; text-align: right">3,449</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">EBITDA Reconciliation:</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">Pre tax income</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$ 361</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$ 1,620</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">Depreciation and amortization</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-align: right">1,176</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-align: right">938</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">EBITDA (a)</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-underline-style: double; text-align: right">$ 1,537</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-underline-style: double; text-align: right">$ 2,558</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-underline-style: double; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-underline-style: double; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">EBITDA adjusted for non-cash stock option expense and</TD>
    <TD STYLE="vertical-align: bottom; text-underline-style: double; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-underline-style: double; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">non-controlling interests:</TD>
    <TD STYLE="vertical-align: bottom; text-underline-style: double; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-underline-style: double; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">EBITDA (as defined) (a)</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$ 1,537</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$ 2,558</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">Net income attributable to non-controlling interests</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">(239)</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">(29)</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">Non-cash stock option expense</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-align: right">80</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-align: center">-</TD></TR>
<TR>
    <TD STYLE="vertical-align: middle">EBITDA, as adjusted</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-underline-style: double; text-align: right">$ 1,378</TD>
    <TD STYLE="text-decoration: underline; vertical-align: bottom; text-underline-style: double; text-align: right">$ 2,529</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-underline-style: double; text-align: right">&nbsp;</TD>
    <TD STYLE="text-underline-style: double; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">(a) EBITDA is defined as earnings before interest, taxes, depreciation and amortization and cumulative</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">effect of changes in accounting principle. Although EBITDA is not a measure of performance or</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">liquidity calculated in accordance with generally accepted accounting principles (GAAP), the</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">Company believes the use of this non-GAAP financial measure enhances an overall understanding</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="font-size: 10pt">of the Company's past financial performance as well as providing useful information to the</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">investor because of its historical use by the Company as both a performance measure and measure</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">of liquidity, and the use of EBITDA by virtually all companies in the restaurant sector as a measure</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">of both performance and liquidity. However, investors should not consider this measure in isolation</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">or as a substitute for net income (loss), operating income (loss), cash flows from operating activities</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">or any other measure for determining the Company's operating performance or liquidity that is</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">calculated in accordance with GAAP, it may not necessarily be comparable to similarly titled</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt">measures employed by other companies. A reconciliation of EBITDA to the most comparable GAAP</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">financial measure, pre-tax income (loss), is included above.</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
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