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INCOME PER SHARE OF COMMON STOCK | 12 Months Ended
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Sep. 27, 2014
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 27, 2014 and September 28, 2013 follows:
|  | Net Income Attributable to Ark Restaurants Corp. (Numerator) |  |  | Shares (Denominator) |  |  | Per Share Amount |
|  | (In thousands, except per share amounts) |
Year ended September 27, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 4,915 |  |  |  | 3,296 |  |  | $ | 1.49 |
Stock options |  |  | — |  |  |  | 134 |  |  |  | (0.06 | )
Diluted EPS |  | $ | 4,915 |  |  |  | 3,430 |  |  | $ | 1.43 |
Year ended September 28, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Basic EPS |  | $ | 3,825 |  |  |  | 3,246 |  |  | $ | 1.18 |
Stock options |  |  | — |  |  |  | 125 |  |  |  | (0.05 | )
Diluted EPS |  | $ | 3,825 |  |  |  | 3,371 |  |  | $ | 1.13 |
For the year ended September 27, 2014, options to purchase 96,361 shares of common stock at a price of $12.04 and options to purchase 175,800 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, options to purchase 90,000 shares of common stock at a price of $32.15 per share and options to purchase 205,500 shares of common stock at a price of $22.50 per share were not included in diluted earnings per share as their impact would be anti-dilutive. 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.

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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 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: 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 3: 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 4: 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=32703322&loc=d3e4984-109258 Reference 5: 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=26872669&loc=d3e20235-122688 + Details
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