<SEC-DOCUMENT>0000930413-17-000567.txt : 20170214
<SEC-HEADER>0000930413-17-000567.hdr.sgml : 20170214
<ACCEPTANCE-DATETIME>20170214165729
ACCESSION NUMBER:		0000930413-17-000567
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		59
CONFORMED PERIOD OF REPORT:	20161231
FILED AS OF DATE:		20170214
DATE AS OF CHANGE:		20170214

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:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09453
		FILM NUMBER:		17609949

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>c87414_10q.htm
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 10pt; margin-bottom: 10pt"><DIV STYLE="font-size: 1pt; border-top: Black 1px solid; width: 15%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM 10-Q</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 4%; text-align: left"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD><TD STYLE="width: 96%">QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934</TD>
</TR>     <TR STYLE="vertical-align: top">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT>&nbsp;</TD><TD>TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: left; text-indent: -27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the quarterly period ended December
31, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission file number 1-09453</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>ARK RESTAURANTS CORP.</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified
in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="width: 45%; text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0; border-bottom: Black 1px solid">New York</TD>
    <TD STYLE="width: 10%; text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 45%; text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0; border-bottom: Black 1px solid">13-3156768</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">(State or other jurisdiction of</TD>
    <TD STYLE="text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">(I.R.S. Employer</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">incorporation or organization)</TD>
    <TD STYLE="text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">Identification No.)</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">&nbsp;</TD>
    <TD STYLE="text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0; border-bottom: Black 1px solid">85 Fifth Avenue, New York, New York</TD>
    <TD STYLE="text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0; border-bottom: Black 1px solid">10003</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">(Address of principal executive offices)</TD>
    <TD STYLE="text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">(Zip Code)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Registrant&rsquo;s telephone number, including
area code: <U> &nbsp;&nbsp;&nbsp;&nbsp;(212) 206-8800&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the &ldquo;Exchange
Act&rdquo;) during the preceding 12 months (or for shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Yes <FONT STYLE="font-family: Wingdings">&#120;</FONT>
&nbsp;&nbsp;No <FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the Registrant
has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted
and posted pursuant to Rule 405 of Regulation S-T (&sect; 232.405 of this chapter) during the preceding 12 months (or for such
shorter period that the Registrant was required to submit and post such files).</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Yes <FONT STYLE="font-family: Wingdings">&#120;</FONT>
&nbsp;&nbsp;No <FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="width: 19%; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">Large accelerated filer</TD>
    <TD STYLE="width: 8%; font-size: 8pt"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
    <TD STYLE="width: 41%; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 23%; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">Accelerated filer</TD>
    <TD STYLE="width: 9%; font-size: 8pt"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">Non-accelerated filer</TD>
    <TD STYLE="font-size: 8pt"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding: 0; text-align: left">(Do not check if a smaller reporting company)</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">Smaller Reporting Company</TD>
    <TD STYLE="font-size: 8pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the Registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act).</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Yes <FONT STYLE="font-family: Wingdings">&uml;</FONT>&nbsp;&nbsp;&nbsp;No <FONT STYLE="font-family: Wingdings">&#120;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate the number of shares outstanding
of each of the issuer&rsquo;s classes of common stock, as of the latest practicable date:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="width: 20%; text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0; border-bottom: Black 1px solid">Class</TD>
    <TD STYLE="width: 55%; text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 25%; text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0; border-bottom: Black 1px solid">Outstanding shares at February
    10, 2017</TD></TR>
<TR STYLE="vertical-align: top; font: 8pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">(Common stock, $.01 par value)</TD>
    <TD STYLE="text-align: left; font: 8pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: center; font: 8pt Times New Roman, Times, Serif; padding: 0">3,423,528</TD></TR>
</TABLE>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>SPECIAL NOTE REGARDING FORWARD-LOOKING
STATEMENTS</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On one or more occasions, we may make
statements in this Quarterly Report on Form 10-Q regarding our assumptions, projections, expectations, targets, intentions or
beliefs about future events. All statements, other than statements of historical facts, included or incorporated by reference
herein relating to management&rsquo;s current expectations of future financial performance, continued growth and changes in economic
conditions or capital markets are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933,
as amended, and Section 21E of the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Words or phrases such as &ldquo;anticipates,&rdquo;
&ldquo;believes,&rdquo; &ldquo;estimates,&rdquo; &ldquo;expects,&rdquo; &ldquo;intends,&rdquo; &ldquo;plans,&rdquo; &ldquo;predicts,&rdquo;
&ldquo;projects,&rdquo; &ldquo;targets,&rdquo; &ldquo;will likely result,&rdquo; &ldquo;hopes,&rdquo; &ldquo;will continue&rdquo;
or similar expressions identify forward-looking statements. Forward-looking statements involve risks and uncertainties which could
cause actual results or outcomes to differ materially from those expressed. We caution that while we make such statements in good
faith and we believe such statements are based on reasonable assumptions, including without limitation, management&rsquo;s examination
of historical operating trends, data contained in records and other data available from third parties, we cannot assure you that
our projections will be achieved. Factors that may cause such differences include: economic conditions generally and in each of
the markets in which we are located, the amount of sales contributed by new and existing restaurants, labor costs for our personnel,
fluctuations in the cost of food products, adverse weather conditions, changes in consumer preferences and the level of competition
from existing or new competitors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have attempted to identify, in context,
certain of the factors that we believe may cause actual future experience and results to differ materially from our current expectation
regarding the relevant matter or subject area. In addition to the items specifically discussed above, our business, results of
operations and financial position and your investment in our common stock are subject to the risks and uncertainties described
in &ldquo;Item 1A Risk Factors&rdquo; in Part I of our Annual Report on Form 10-K for the fiscal year ended October 1, 2016 (&ldquo;Form
10-K&rdquo;) as may be updated by the information contained under the caption &ldquo;Item 1A. Risk Factors&rdquo; in Part II of
this Quarterly Report on Form 10-Q.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, oral or written forward-looking
statements are also included in our reports on Forms 10-K, 10-K/A, 10-Q, 10-Q/A and 8-K, our Schedule 14A, our press releases
and other materials released to the public. Although we believe that at the time made, the expectations reflected in all of these
forward-looking statements are and will be reasonable; any or all of the forward-looking statements may prove to be incorrect.
This may occur as a result of inaccurate assumptions or as a consequence of known or unknown risks and uncertainties. Many factors
discussed in this Quarterly Report on Form 10-Q, certain of which are beyond our control, will be important in determining our
future performance. Consequently, actual results may differ materially from those that might be anticipated from forward-looking
statements. In light of these and other uncertainties, you should not regard the inclusion of a forward-looking statement in this
Quarterly Report on Form 10-Q or other public communications that we might make as a representation by us that our plans and objectives
will be achieved, and you should not place undue reliance on such forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We undertake no obligation to publicly
update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. However,
your attention is directed to any further disclosures made on related subjects in our subsequent periodic reports filed with the
Securities and Exchange Commission on Forms 10-K, 10-K/A, 10-Q, 10-Q/A and 8-K and Schedule 14A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless the context requires otherwise,
references to &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our,&rdquo; &ldquo;ARKR&rdquo; and the &ldquo;Company&rdquo; refer specifically
to Ark Restaurants Corp., and its subsidiaries, partnerships, variable interest entities and predecessor entities.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 230.4pt; text-align: justify; text-indent: -230.4pt"><B><U>Part
I. Financial Information</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 230.4pt; text-align: justify; text-indent: -230.4pt"><B><U>Item
1. Consolidated Condensed Financial Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 230.4pt; text-align: justify; text-indent: -230.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0"><B>ARK RESTAURANTS CORP. AND SUBSIDIARIES</B><BR>
<B>CONSOLIDATED CONDENSED BALANCE SHEETS</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0; border-bottom: Black 1px solid">(In Thousands, Except Per Share
Amounts)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1px solid">October 1,<BR> 2016</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">(unaudited)</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">(see Note 1)</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-decoration: underline; text-align: justify; padding-left: 10pt; text-indent: -10pt">ASSETS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">CURRENT ASSETS:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="width: 70%; text-align: justify; padding-left: 20pt; text-indent: -10pt">Cash and cash equivalents (includes $511 at December 31, 2016 and $889 at October 1, 2016 related to VIEs)</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">4,662</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">7,239</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Accounts receivable (includes $476 at December 31, 2016 and $429 at October 1, 2016 related to VIEs)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,732</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,750</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Employee receivables</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">428</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">453</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Inventories (includes $18 at December 31, 2016 and $23 at October 1, 2016 related to VIEs)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,161</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,892</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt; padding-bottom: 1pt">Prepaid expenses and other current assets (includes $226 at December 31, 2016 and $228 at October 1, 2016 related to VIEs)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1px solid">2,242</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1px solid">2,662</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt">Total current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,225</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,996</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">FIXED ASSETS - Net (includes $18 at December 31, 2016 and $22 at October 1, 2016 related to VIEs)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">36,874</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29,546</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">INTANGIBLE ASSETS - Net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">688</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">526</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">GOODWILL</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,995</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,895</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">TRADEMARKS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,111</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,611</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">DEFERRED INCOME TAXES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,032</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,416</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,716</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,701</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">OTHER ASSETS (includes $71 at December 31, 2016 and October 1, 2016 related to VIEs)</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,527</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,564</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt">TOTAL ASSETS</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">75,168</TD><TD STYLE="padding-bottom: 3px; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">68,255</TD><TD STYLE="padding-bottom: 3px; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-decoration: underline; text-align: justify; padding-left: 10pt; text-indent: -10pt">LIABILITIES AND EQUITY</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">CURRENT LIABILITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Accounts payable - trade (includes $55 at December 31, 2016 and $114 at October 1, 2016 related to VIEs)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,463</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,876</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Accrued expenses and other current liabilities (includes $299 at December 31, 2016 and $238 at October 1, 2016 related to VIEs)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,519</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,555</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Accrued income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,461</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">606</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt">Current portion of notes payable</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">4,216</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,617</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt">Total current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,659</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,654</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">OPERATING LEASE DEFERRED CREDIT (includes $67 at December 31, 2016 and $73 at October 1, 2016 related to VIEs)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,524</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,576</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">11,071</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">5,321</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">TOTAL LIABILITIES</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">32,254</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">25,551</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">COMMITMENTS AND CONTINGENCIES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">EQUITY:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 3,423 shares at December 31, 2016 and October 1, 2016; outstanding, 3,423 shares at December 31, 2016 and October 1, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Additional paid-in capital</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,545</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,942</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt">Retained earnings</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">28,036</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">27,158</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt">Total Ark Restaurants Corp. shareholders&rsquo; equity</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,615</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,134</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">NON-CONTROLLING INTERESTS</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,299</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,570</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">TOTAL EQUITY</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">42,914</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">42,704</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt">TOTAL LIABILITIES AND EQUITY</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">75,168</TD><TD STYLE="padding-bottom: 3px; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">68,255</TD><TD STYLE="padding-bottom: 3px; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to consolidated condensed financial
statements.</P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0"><B>ARK RESTAURANTS CORP. AND
SUBSIDIARIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0"><B>CONSOLIDATED CONDENSED STATEMENTS
OF INCOME (Unaudited)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0"><B>FOR THE 13 WEEKS ENDED DECEMBER
31, 2016 AND JANUARY 2, 2016</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0; border-bottom: Black 1px solid">&nbsp;(In Thousands, Except
Per Share Amounts)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center; border-bottom: Black 1px solid">13 Weeks Ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid">January 2,<BR> 2016</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">REVENUES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 70%; text-align: justify; padding-left: 20pt; text-indent: -10pt">Food and beverage sales</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">37,953</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">36,632</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt">Other revenue</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">439</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">359</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 40pt; text-indent: -10pt">Total revenues</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">38,392</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">36,991</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">COSTS AND EXPENSES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Food and beverage cost of sales</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,750</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,592</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Payroll expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,956</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,192</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Occupancy expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,732</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,545</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Other operating costs and expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,866</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,563</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">General and administrative expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,300</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,328</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt">Depreciation and amortization</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">1,483</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">1,138</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 40pt; text-indent: -10pt">Total costs and expenses</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">37,087</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">36,358</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">RESTAURANT OPERATING INCOME</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,305</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">633</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt">Gain on sale of Rustic Inn, Jupiter</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">1,637</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">OPERATING INCOME</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,942</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">633</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">OTHER (INCOME) EXPENSE:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Interest expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">101</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">91</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt; text-indent: -10pt">Interest income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(96</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(12</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt">Other (income) expense, net</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(28</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(61</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 40pt; text-indent: -10pt">Total other (income) expense, net</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(23</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">18</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">INCOME BEFORE PROVISION FOR INCOME TAXES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,965</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">615</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">Provision for income taxes</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">880</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">139</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">CONSOLIDATED NET INCOME</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,085</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">476</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt">Net income attributable to non-controlling interests</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(351</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(155</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt">NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,734</TD><TD STYLE="padding-bottom: 3px; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">321</TD><TD STYLE="padding-bottom: 3px; text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">NET INCOME PER ARK RESTAURANTS CORP. COMMON SHARE:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt; font-size: 8pt">Basic</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">0.51</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">0.09</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt; font-size: 8pt">Diluted</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">0.49</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">0.09</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt">WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt; font-size: 8pt">Basic</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">3,423</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">3,418</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: justify; padding-left: 30pt; text-indent: -10pt; font-size: 8pt">Diluted</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">3,507</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">3,517</TD><TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to consolidated condensed
financial statements.</P>

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    <!-- Field: /Page -->

<P STYLE="font: 9pt/normal Times New Roman, Times, Serif; margin: 0"><B>ARK RESTAURANTS CORP. AND SUBSIDIARIES</B></P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0"><B>CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY
(Unaudited)</B></P>

<P STYLE="font: 9pt/normal Times New Roman, Times, Serif; margin: 0"><B>FOR THE 13 WEEKS ENDED DECEMBER 31, 2016 AND JANUARY 2,
2016</B></P>

<P STYLE="font: 9pt/normal Times New Roman, Times, Serif; margin: 0; border-bottom: Black 1px solid">(In Thousands, Except Per Share Amounts)</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Common Stock</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">Additional<BR> Paid-In</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">Retained</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center"></TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">Total Ark <BR>Restaurants<BR> Corp.<BR> Shareholders&rsquo;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">Non-<BR> controlling</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">Total</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Shares</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Amount</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Capital</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Earnings</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Treasury Stock</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Equity</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Interests</TD><TD STYLE="font-weight: bold; border-bottom: Black 1px solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">Equity</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="width: 32%">BALANCE - October 3, 2015</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 4%; text-align: right">4,774</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 4%; text-align: right">48</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 4%; text-align: right">25,682</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 5%; text-align: right">21,479</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 7%; text-align: right">(13,220</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 4%; text-align: right">33,989</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 4%; text-align: right">1,326</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">$</TD><TD STYLE="width: 4%; text-align: right">35,315</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Net income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">321</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">321</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">155</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">476</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="padding-left: 10pt">Exercise of stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">1</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">1</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">1</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt">Stock-based compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">104</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">104</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">104</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Distributions to non-controlling interests</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(396</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(396</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1px; padding-left: 10pt">Accrued and paid dividends - $0.25 per share</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(855</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(855</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(855</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="padding-bottom: 3px">BALANCE - January 2, 2016</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="padding-bottom: 3px; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">4,774</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">48</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">25,787</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">20,945</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">(13,220</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">)</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">33,560</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,085</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">34,645</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>BALANCE - October 1, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3423</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">34</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">12,942</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">27,158</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">40,134</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">2,570</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">$</TD><TD STYLE="text-align: right">42,704</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Net income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">1,734</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">1,734</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">351</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">2,085</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Change in excess tax benefits from stock-based compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(397</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(397</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(397</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Distributions to non-controlling interests</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(622</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">(622</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1px; padding-left: 10pt">Dividends paid - $0.25 per share</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(856</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(856</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(856</TD><TD STYLE="border-bottom: Black 1px solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="padding-bottom: 3px">BALANCE - December 31, 2016</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="padding-bottom: 3px; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">3,423</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">34</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">12,545</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">28,036</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">-</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">40,615</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">2,299</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 3px double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: right">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">42,914</TD><TD STYLE="border-bottom: Black 3px double; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 9pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">See notes to consolidated condensed financial statements.</P>

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    <!-- Field: /Page -->
<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.65pt"><B>ARK RESTAURANTS CORP. AND SUBSIDIARIES</B></P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.65pt"><B>CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
(Unaudited)</B></P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.65pt"><B>FOR THE 13 WEEKS ENDED DECEMBER 31, 2016 AND
JANUARY 2, 2016</B></P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.65pt; border-bottom: Black 1px solid">(In Thousands)</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center; border-bottom: Black 1px solid">13 Weeks Ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid">January 2,<BR> 2016</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">CASH FLOWS FROM OPERATING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 74%; text-align: left; padding-left: 10pt">&nbsp;Consolidated net income</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">2,085</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">476</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Adjustments to reconcile consolidated net income to net cash provided by (used in) operating activities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Loss on closure of restaurant</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">75</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Gain on sale of Rustic Inn, Jupiter</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,637</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Loss on disposal of assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">283</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Deferred income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(13</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 20pt">&nbsp;Stock-based compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">104</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,125</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,138</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Amortization of deferred financing costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Operating lease deferred credit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(52</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(118</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Changes in operating assets and liabilities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Accounts receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(884</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 20pt">&nbsp;Inventories</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">24</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Prepaid, refundable and accrued income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">855</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,313</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Prepaid expenses and other current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">470</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">109</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Other assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">249</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Accounts payable - trade</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">587</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(137</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Accrued expenses and other current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(2,036</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(637</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 30pt">&nbsp;Net cash provided by (used in) operating activities</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">1,824</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(961</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">CASH FLOWS FROM INVESTING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Purchases of fixed assets </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,716</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(204</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Loans and advances made to employees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(20</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(71</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Payments received on employee receivables</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">45</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">50</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Proceeds from the sale of the Rustic Inn, Jupiter</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,474</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Purchase of Oyster House</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,043</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt">&nbsp;Purchase of Shuckers</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">-</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(717</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 30pt">&nbsp;Net cash used in investing activities</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(2,260</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(942</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">CASH FLOWS FROM FINANCING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Principal payments on notes payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(663</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(571</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Payment of debt financing costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(131</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Dividends paid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(856</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(855</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Proceeds from issuance of stock upon exercise of stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Distributions to non-controlling interests</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(622</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(396</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 30pt">&nbsp;Net cash used in financing activities</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(2,141</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">(1,952</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">NET DECREASE IN CASH AND CASH EQUIVALENTS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,577</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,855</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">CASH AND CASH EQUIVALENTS, Beginning of period</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">7,239</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">9,735</TD><TD STYLE="text-align: left; border-bottom: Black 1px solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">CASH AND CASH EQUIVALENTS, End of period</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">4,662</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">5,880</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Cash paid during the period for:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 20pt">&nbsp;Interest</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">101</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">82</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">37</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,447</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">&nbsp;Non-cash financing activities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Note payable in connection with the purchase of Shuckers</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">-</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">5,000</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Note payable in connection with the purchase of Oyster House</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">8,000</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">-</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-left: 20pt">&nbsp;Changes in excess tax benefits from stock-based compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">(397</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">-</TD><TD STYLE="text-align: left; border-bottom: Black 3px double">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt/normal Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">See notes to consolidated condensed financial statements.</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>ARK RESTAURANTS CORP. AND SUBSIDIARIES</U></B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><B>NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">December 31, 2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; width: 30%; border-bottom: Black 1px solid"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Unaudited)</FONT></TD>
    <TD STYLE="text-align: left; width: 70%"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0pt"></TD><TD STYLE="width: 0pt"></TD><TD STYLE="text-align: justify"></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 3%; text-align: left"><B>1.</B></TD><TD STYLE="text-align: justify; width: 97%"><B>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated condensed balance sheet
as of October 1, 2016, which has been derived from audited financial statements included in the Company&rsquo;s annual report on
Form 10-K for the year ended October 1, 2016 (&ldquo;Form 10-K&rdquo;), and the unaudited interim consolidated condensed financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (&ldquo;GAAP&rdquo;)
for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;).
Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with
GAAP have been condensed or omitted. All adjustments that, in the opinion of management are necessary for a fair presentation for
the periods presented, have been reflected as required by Regulation S-X, Rule 10-01. Such adjustments are of a normal, recurring
nature. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements
and notes thereto included in the Form 10-K. The results of operations for interim periods are not necessarily indicative of the
operating results to be expected for the full year or any other interim period.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">PRINCIPLES OF CONSOLIDATION &#8212; The
consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries,
partnerships and other entities in which it has a controlling interest, collectively herein referred to as the &ldquo;Company&rdquo;.
Also included in the consolidated condensed interim financial statements are certain variable interest entities (&ldquo;VIEs&rdquo;).
All significant intercompany balances and transactions have been eliminated in consolidation.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RECLASSIFICATIONS &#8212; Certain reclassifications
of prior period balances related to the income statement presentation of $822,000 of certain administrative fees related to catering
revenue received have been reclassified from payroll expense to revenue to conform to the current period presentation.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SEASONALITY &#8212; The Company has substantial
fixed costs that do not decline proportionally with sales. The first&nbsp;and second fiscal quarters, which include the winter
months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and
fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company&rsquo;s
restaurants.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FAIR VALUE OF FINANCIAL INSTRUMENTS &#8212;
The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses approximate fair value due
to the immediate or short-term maturity of these financial instruments. The fair values of notes receivable and payable are determined
using current applicable rates for similar instruments as of the consolidated condensed balance sheet date and approximate the
carrying value of such debt instruments.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Arial Unicode MS; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">CASH
AND CASH EQUIVALENTS &#8212;</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">Cash and cash equivalents include
cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding
checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the
last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets. </FONT></P>

<P STYLE="font: 8pt Arial Unicode MS; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="text-transform: uppercase">CONCENTRATIONS
OF CREDIT RISK</FONT><B> </B>&#8212; Financial instruments that potentially subject the Company to concentrations of credit risk
consist primarily of cash and cash equivalents and accounts receivable. The Company reduces credit risk by placing its cash and
cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured
limits. Accounts receivable are primarily comprised of normal business receivables, such as credit card receivables, that are paid
off in a short period of time and amounts due from the hotel operators where the Company has a location, and are recorded when
the products or services have been delivered. The Company reviews the collectability of its receivables on an ongoing basis, and
provides for an allowance when it considers the entity unable to meet its obligation. The concentration of credit risk with respect
to accounts receivable is generally limited due to the short payment terms extended by the Company and the number of customers
comprising the Company&rsquo;s customer base.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the 13-week periods ended December 31,
2016 and January 2, 2016, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases
for the respective period.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SEGMENT REPORTING &#8212; As of December
31, 2016, the Company owned and operated 22 restaurants and bars, 19 fast food concepts and catering operations, exclusively in
the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution
methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance
with applicable accounting guidance.</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RECENTLY ADOPTED ACCOUNTING STANDARDS &#8212;
In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period,
if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods
within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance did not
have any impact on the Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2015, the FASB issued guidance
simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events
and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary
classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration.
The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning
after December 15, 2015. The adoption of this guidance did not have any impact on the Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In February 2015, the FASB amended the consolidation
standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the
new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance
(i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or
voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii)
affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements
and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests
in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule
2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods,
beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this guidance
did not have any impact on the Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NEW ACCOUNTING STANDARDS NOT YET ADOPTED
&#8212; In January 2017, the FASB issued guidance clarifying the definition of a business. The update provides that when substantially
all the fair value of the assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets,
the set is not a business. The new rules will be effective for the Company in the first quarter of 2019. The Company is currently
evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, the FASB guidance simplifying
the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment by eliminating
Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting
unit&rsquo;s goodwill with the carrying amount. The new rules will be effective for the Company in the first quarter of 2021. The
Company is currently evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 3%; text-align: left"><B>2.</B></TD><TD STYLE="text-align: justify; width: 97%"><B>VARIABLE INTEREST ENTITIES</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company consolidates any variable interest
entities in which it holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is
an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit
the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity
investment at risk lack (i) the ability to make decisions about an entity&rsquo;s activities through voting or similar rights,
(ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of
the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially
all of the entity&rsquo;s activities either involve, or are conducted on behalf of, an investor that has disproportionately few
voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the
VIE that most significantly impact the VIE&rsquo;s economic performance, and (b) the obligation to absorb losses or the right to
receive benefits that could potentially be significant to the VIE.</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has determined that it is the
primary beneficiary of three VIEs and, accordingly, consolidates the financial results of these entities. Following are the required
disclosures associated with the Company&rsquo;s consolidated VIEs:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD STYLE="font-weight: bold; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid">October 1,<BR> 2016</TD><TD STYLE="font-weight: bold; padding-bottom: 1px">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center">(in thousands)</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="width: 70%; text-align: left">Cash and cash equivalents</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 2%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">511</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 2%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">889</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Accounts receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">476</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">429</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">Inventories</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Prepaid expenses and other current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">226</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">228</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">Due from Ark Restaurants Corp. and affiliates (1)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">38</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Fixed assets - net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-bottom: 1px">Other assets</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">71</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">71</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 3px">Total assets</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,358</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,662</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">Accounts payable - trade</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">55</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">114</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Accrued expenses and other current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">299</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">238</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">Due to Ark Restaurants Corp. and affiliates (1)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">173</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1px">Operating lease deferred credit</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">67</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">73</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left">Total liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">421</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">598</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1px">Equity of variable interest entities</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">937</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">1,064</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-bottom: 3px">Total liabilities and equity</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,358</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">1,662</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="width: 90%; font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 4%"><FONT STYLE="font-size: 9pt">(1)</FONT></TD><TD STYLE="text-align: justify; width: 96%"><FONT STYLE="font-size: 9pt">Amounts Due from Ark Restaurants Corp. and affiliates are eliminated
upon consolidation.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The liabilities recognized as a result of
consolidating these VIEs do not represent additional claims on the Company&rsquo;s general assets; rather, they represent claims
against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do
not represent additional assets that could be used to satisfy claims against the Company&rsquo;s general assets.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 3%; text-align: left"><B>3.</B></TD><TD STYLE="text-align: justify; width: 97%"><B>RECENT RESTAURANT EXPANSION</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 22, 2015, the Company, through
its wholly-owned subsidiaries, Ark Shuckers, LLC and Ark Shuckers Real Estate, LLC, acquired the assets of <I>Shuckers Inc. </I>(&ldquo;<I>Shuckers</I>&rdquo;),
a restaurant and bar located at the Island Beach Resort in Jensen Beach, FL, and six condominium units (four of which house the
restaurant and bar operations). In addition, Ark Island Beach Resort LLC, a wholly-owned subsidiary of the Company, acquired Island
Beach Resort Inc., a management company that administers a rental pool of certain condominium units under lease. The total purchase
price was $5,717,000. The acquisition is accounted for as a business combination and was financed with a bank loan in the amount
of $5,000,000 and cash from operations.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 30, 2016, the Company, through
newly formed, wholly-owned subsidiaries, acquired the assets of the Original Oyster House, Inc., a restaurant and bar located in
the City of Gulf Shores, Baldwin County, Alabama and the related real estate and an adjacent retail shopping plaza and the Original
Oyster House II, Inc., a restaurant and bar located in the City of Spanish Fort, Baldwin County, Alabama and the related real estate.
The total purchase price was for $10,750,000 plus inventory of approximately $293,000. The acquisition is accounted for as a business
combination and was financed with a bank loan from the Company&rsquo;s existing lender in the amount of $8,000,000 and cash from
operations. A preliminary allocation of the fair values of the assets acquired, subject to final acquisition accounting, is as
follows:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 50%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="width: 82%; text-align: left">Inventory</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 2%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">293,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Land, buildings and fixed assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,950,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255)">
    <TD STYLE="text-align: left; padding-bottom: 1px">Goodwill and Intangibles</TD><TD STYLE="padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right">2,800,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 3px">&nbsp;</TD><TD STYLE="padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right">11,043,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Condensed Statements of
Income for the 13-weeks ended December 31, 2016 include revenues and losses of approximately $1,680,000 and $(54,000), respectively,
related to the <I>Shuckers</I> and <I>Oyster House</I> properties. The unaudited pro forma financial information set forth below
is based upon the Company&rsquo;s historical Consolidated Condensed Statements of Income for the 13-weeks ended December 31, 2016
and January 2, 2016 and includes the results of operations for <I>Shuckers </I>and the <I>Oyster House </I>properties for the periods
prior to acquisition. The unaudited pro forma financial information is presented for informational purposes only and may not be
indicative of what actual results of operations would have been had the acquisition of <I>Shuckers </I>occurred on the dates indicated,
nor does it purport to represent the results of operations for future periods. &nbsp;</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 70%; font-size: 8pt">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">13 Weeks Ended</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">January 2,<BR> 2016</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt">Total revenues</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">40,205</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">39,393</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt">Net income</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">1,941</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">426</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt">Net income per share - basic</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">0.57</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">0.12</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt">Net income per share - diluted</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">0.55</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">0.12</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt">Basic</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">3,423</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">3,418</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt">Diluted</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">3,507</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">3,517</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 3%; text-align: left"><B>4.</B></TD><TD STYLE="text-align: justify; width: 97%"><B>RECENT RESTAURANT DISPOSITIONS</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Lease Expirations</I> &#8211; On November
30, 2015, the Company&rsquo;s lease at the <I>V-Bar</I> located at the Venetian Casino Resort in Las Vegas, NV expired. The closure
of this property did not result in a material charge.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company was advised by the landlord
that it would have to vacate the <I>Center Caf&eacute;</I> property located at Union Station in Washington, DC which was on a month-to-month
lease. The closure of this property occurred in February 2016 and did not result in a material charge.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Other</I> &#8211; On November 18, 2016,
Ark Jupiter RI, LLC (&ldquo;Ark Jupiter&rdquo;), a wholly-owned subsidiary of the Company, entered into a ROFR Purchase and Sale
Agreement (the &ldquo;ROFR&rdquo;) with SCFRC-HWG, LLC, the landlord (the &ldquo;Seller&rdquo;) to purchase the land and building
in which the Company operates its <I>Rustic Inn</I> location in Jupiter, Florida. The Seller had entered into a Purchase and Sale
Agreement with a third party to sell the premises; however, Ark Jupiter&rsquo;s lease provided the Company with a right of first
refusal to purchase the property. Ark Jupiter exercised the ROFR on October 4, 2016 and made a ten (10%) percent deposit on the
purchase price of approximately Five Million Two Hundred Thousand Dollars ($5,200,000). Concurrent with the execution of the ROFR,
Ark Jupiter entered into a Purchase and Sale Agreement with 1065 A1A, LLC to sell this same property for Eight Million Two Hundred
Fifty Thousand Dollars ($8,250,000). In connection with the sale, Ark Jupiter and 1065 A1A, LLC have entered into a temporary lease
and sub-lease arrangement which expires on April 30, 2017, at which time the Company expects to vacate the space. In connection
with these transactions the Company recognized a gain in the amount of $1,637,000 during the 13-weeks ended December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s is in the process of
transferring its lease and the related assets of <I>Canyon Road</I> located in New York, NY to an unrelated third party. In connection
with this pending transfer, the Company recognized an impairment loss included in depreciation and amortization expense in the
amount of $75,000 for the 13-weeks ended December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 3%"><B>5.</B></TD><TD STYLE="text-align: justify; width: 97%"><B>INVESTMENT IN NEW MEADOWLANDS RACETRACK</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2013, the Company made a $4,200,000
investment in the New Meadowlands Racetrack LLC (&ldquo;NMR&rdquo;) through its purchase of a membership interest in Meadowlands
Newmark, LLC, an existing member of NMR. On November 19, 2013, the Company invested an additional $464,000 in NMR through a purchase
of an additional membership interest in Meadowlands Newmark, LLC resulting in a total ownership of 11.6% of Meadowlands Newmark,
LLC, subject to dilution. In 2015, the Company invested an additional $222,000, as a result of capital calls, bringing its total
investment to $4,886,000 with no change in ownership. This investment has been accounted for based on the cost method. .</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the Company&rsquo;s ownership
interest in NMR through Meadowlands Newmark, LLC, if casino gaming is approved at the Meadowlands and NMR is granted the right
to conduct said gaming, neither of which can be assured, the Company shall be granted the exclusive right to operate the food and
beverage concessions in the gaming facility with the exception of one restaurant.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In conjunction with this investment, the
Company, through a 97% owned subsidiary, Ark Meadowlands LLC (&ldquo;AM VIE&rdquo;), also entered into a long-term agreement with
NMR for the exclusive right to operate food and beverage concessions serving the new raceway facilities (the &ldquo;Racing F&amp;B
Concessions&rdquo;) located in the new raceway grandstand constructed at the Meadowlands Racetrack in northern New Jersey. Under
the agreement, NMR is responsible to pay for the costs and expenses incurred in the operation of the Racing F&amp;B Concessions,
and all revenues and profits thereof inure to the benefit of NMR. AM VIE receives</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">an annual fee equal to 5% of the net profits
received by NMR from the Racing F&amp;B Concessions during each calendar year. At December 31, 2016, it was determined that AM
VIE is a variable interest entity. However, based on qualitative consideration of the contracts with AM VIE, the operating structure
of AM VIE, the Company&rsquo;s role with AM VIE, and that the Company is not obligated to absorb any expected losses of AM VIE,
the Company has concluded that it is not the primary beneficiary and not required to consolidate the operations of AM VIE.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s maximum exposure to
loss as a result of its involvement with AM VIE is limited to a receivable from AM VIE&rsquo;s primary beneficiary (NMR, a related
party) which aggregated approximately $11,000 and $164,000 at December 31, 2016 and October 1, 2016, respectively, and are included
in Prepaid Expenses and Other Current Assets in the Consolidated Condensed Balance Sheets.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 25, 2014, the Company loaned $1,500,000
to Meadowlands Newmark, LLC. The note bears interest at 3%, compounded monthly and added to the principal, and is due in its entirety
on January 31, 2024. The note may be prepaid, in whole or in part, at any time without penalty or premium. On July 13, 2016, the
Company made an additional loan to Meadowlands Newmark, LLC in the amount of $200,000. Such amount is subject to the same terms
and conditions as the original loan as discussed above. The principal and accrued interest related to this note in the amounts
of $1,830,000 and $1,815,000, are included in Investment In and Receivable From New Meadowlands Racetrack in the Consolidated Balance
Sheets at December 31, 2016 and October 1, 2016, respectively.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the cost method, our
initial investment is recorded at cost and we record dividend income when applicable, if dividends are declared. We review our
Investment in NMR each reporting period to determine whether a significant event or change in circumstances has occurred that may
have an adverse effect on its fair value, such as the defeat of the referendum for casino gaming in Northern New Jersey in November
2016. The voter referendum for casino gaming in Northern New Jersey was defeated in November 2016. State law prohibits the issue
from being put on the ballot before voters for the following two years. In connection with NMR&rsquo;s restructuring of an existing
loan which comes due on June 30, 2018, and to extend the loan through December 2021, the Company funded its proportionate share
of a $3 million capital call rather than having its interest diluted (see Note 13).</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, we performed an assessment
of the recoverability of our indirect Investment in NMR as of October 1, 2016 which included estimates requiring significant management
judgment, include inherent uncertainties and are often &middot;interdependent; therefore, they do not change in isolation. Factors
that management estimated include, among others, the probability of gambling being approved in Northern NJ which is the most heavily
weighted assumption and NMR obtaining a license to operate a casino, revenue levels, cost of capital, marketing spending, tax rates
and capital spending.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In performing this assessment, we estimated
the fair value of our Investment in NMR using our best estimate of these assumptions which we believe would be consistent with
what a hypothetical marketplace participant would use. The variability of these factors depends on a number of conditions, including
uncertainty about future events and our inability as a minority shareholder to control certain outcomes and thus our accounting
estimates may change from period to period. If other assumptions and estimates had been used when these tests were performed, impairment
charges could have resulted. As a result of the above, no impairment was deemed necessary as of December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 3%; text-align: left"><B>6.</B></TD><TD STYLE="text-align: justify; width: 97%"><B>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accrued expenses and other current liabilities
consist of the following:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 90%; font-size: 8pt">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">October 1,<BR> 2016</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">(In thousands)</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left">Sales tax payable</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">1,044</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">942</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Accrued wages and payroll related costs</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">1,862</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">2,495</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Customer advance deposits</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">1,772</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">4,077</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Accrued occupancy and other operating expenses</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: right">3,841</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: right">3,041</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: right">8,519</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: right">10,555</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>7.</B></TD><TD STYLE="text-align: justify"><B>NOTES PAYABLE - BANK</B></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-term debt consists of the following:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1px solid; font-weight: bold; text-align: center; font-size: 8pt">December 31,<BR> 2016</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1px solid; font-weight: bold; text-align: center; font-size: 8pt">October 1,<BR> 2016</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-size: 8pt">(In thousands)</TD><TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="width: 66%; text-align: left; font-size: 8pt">Promissory Note - Rustic Inn purchase</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">$</TD><TD STYLE="width: 12%; text-align: right; font-size: 8pt">3,503</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">$</TD><TD STYLE="width: 12%; text-align: right; font-size: 8pt">3,907</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">Promissory Note - Shuckers purchase</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">3,833</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">4,084</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">Promissory Note - Oyster House purchase</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">8,000</TD><TD STYLE="padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">-</TD><TD STYLE="padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">15,336</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">7,991</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">Less: Current maturities</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">(4,216</TD><TD STYLE="text-align: left; font-size: 8pt">)</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">(2,617</TD><TD STYLE="text-align: left; font-size: 8pt">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">Less: Unamortized deferred financing costs</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">(49</TD><TD STYLE="padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt">)</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">(53</TD><TD STYLE="padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt">)</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">Long-term debt</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">11,071</TD><TD STYLE="padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">5,321</TD><TD STYLE="padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 25, 2013, the Company issued a promissory
note to Bank Hapoalim B.M. (the &ldquo;BHBM&rdquo;) for $3,000,000. The note bore interest at LIBOR plus 3.5% per annum, and was
payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. On February 24, 2014, in connection with the
acquisition of <I>The Rustic Inn</I>, the Company borrowed an additional $6,000,000 from BHBM under the same terms and conditions
as the original loan which was consolidated with the remaining principal balance from the original borrowing at that date. The
new loan is payable in 60 equal monthly installments of $134,722, which commenced on March 25, 2014. As of December 31, 2016, the
outstanding balance of this note payable was $3,503,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 22, 2015, in connection with the
acquisition of <I>Shuckers</I>, the Company issued a promissory note to BHBM for $5,000,000. The note bears interest at LIBOR plus
3.5% per annum, and is payable in 60 equal monthly installments of $83,333, commencing on November 22, 2015. As of December 31,
2016, the outstanding balance of this note payable was $3,833,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 30, 2016, in connection with the
acquisition of the <I>Oyster House</I> properties, the Company issued a promissory note to BHBM for $8,000,000. The note bears
interest at LIBOR plus 3.5% per annum, and is payable in 60 equal monthly installments of $133,273, commencing on January 1, 2017.
As of December 31, 2016, the outstanding balance of this note payable was $8,000,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 22, 2015, in connection with the
<I>Shuckers</I> transaction, the Company also entered into a credit agreement (the &ldquo;Revolving Facility&rdquo;) with BHBM
which expires on October 21, 2017 and provides for total availability of the lesser of (i) $10,000,000 and (ii) $20,000,000 less
the then aggregate amount of all indebtedness and obligations to BHBM. Borrowings under the Revolving Facility will be evidenced
by a promissory note (the &ldquo;Revolving Note&rdquo;) in favor of BHBM and will be payable over five years with interest at an
annual rate equal to LIBOR plus 3.5% per year. As of July 2, 2016, no additional amounts were outstanding under the Revolving Facility.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred financing costs incurred in connection
with the Revolving Facility in the amount of $130,585 are being amortized over the life of the agreements on a straight-line basis.
Amortization expense of $11,000 and $9,000 is included in interest expense for the 13-weeks ended December 31, 2016 and January
2, 2016, respectively.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Borrowings under the Revolving Facility, which
include all of the above promissory notes, are secured by all tangible and intangible personal property (including accounts receivable,
inventory, equipment, general intangibles, documents, chattel paper, instruments, letter-of-credit rights, investment property,
intellectual property and deposit accounts) and fixtures of the Company.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The loan agreements provide, among other things,
that the Company meet minimum quarterly tangible net worth amounts, as defined, maintain a fixed charge coverage ratio of not less
than 1.1:1 and minimum annual net income amounts, and contain customary representations, warranties and affirmative covenants.
The agreements also contain customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness,
capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance
with all debt covenants as of December 31, 2016.</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>8.</B></TD><TD STYLE="text-align: justify"><B>COMMITMENTS AND CONTINGENCIES</B></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>Leases</I></B> &mdash; The Company leases
its restaurants, bar facilities, and administrative headquarters through its subsidiaries under terms expiring at various dates
through 2032. Most of the leases provide for the payment of base rents plus real estate taxes, insurance and other expenses and,
in certain instances, for the payment of a percentage of the restaurant&rsquo;s sales in excess of stipulated amounts at such facility
and in one instance based on profits.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On January 12, 2016, the Company
entered into an Amended and Restated Lease for its <I>Sequoia </I>property in Washington D.C. extending the lease for 15 years
through November 30, 2032 with one additional five-year option. Annual rent under the new lease is approximately $1,200,000 increasing
annually through expiration. Under the terms of the agreement, the property will be closed from January 1, 2017 through March 31,
2017 for renovation and reconcepting. The Company is currently developing the concept and design relating to the renovated space
and estimates the total cost to be approximately $6,000,000 to $7,000,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B><I>Legal</I> <I>Proceedings
</I></B>&mdash; In the ordinary course of its business, the Company is a party to various lawsuits arising from accidents at its
restaurants and worker&rsquo;s compensation claims, which are generally handled by the Company&rsquo;s insurance carriers. The
employment by the Company of management personnel, waiters, waitresses and kitchen staff at a number of different restaurants has
resulted, from time to time, in litigation alleging violation by the Company of employment discrimination laws. Management believes,
based in part on the advice of counsel, that the ultimate resolution of these matters will not have a material adverse effect on
the Company&rsquo;s consolidated financial position, results of operations or cash flows.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B><I>Share Repurchase Plan</I></B>
&mdash; On July 5, 2016, the Board of Directors authorized a share repurchase program authorizing management to purchase up to
500,000 shares of the Company&rsquo;s common stock during the next twelve months. Any repurchase under the program will be effected
in compliance with Rule 10b-18 under the Securities Exchange Act of 1934 &ldquo;Purchases of Certain Equity Securities by the Issuer
and Others&rdquo;, funded using the Company&rsquo;s working capital and be based on management&rsquo;s evaluation of market conditions
and other factors. No repurchases were made during the 13-weeks ended December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 18pt; text-align: left"><B>9.</B></TD><TD STYLE="text-align: justify"><B>STOCK OPTIONS</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has options outstanding under two
stock option plans, the 2004 Stock Option Plan (the &ldquo;2004 Plan&rdquo;) and the 2010 Stock Option Plan (the &ldquo;2010 Plan&rdquo;),
which was approved by shareholders in the second quarter of 2010. Effective with this approval, the Company terminated the 2004
Plan. This action terminated the 400 authorized but unissued options under the 2004 Plan, but it did not affect any of the options
previously issued under the 2004 Plan. Options granted under the 2004 Plan are exercisable at prices at least equal to the fair
market value of such stock on the dates the options were granted. The options expire ten years after the date of grant. Options
granted under the 2010 Plan are exercisable at prices at least equal to the fair market value of such stock on the dates the options
were granted. The options expire ten years after the date of grant.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On April 5, 2016, the shareholders
of the Company approved the 2016 Stock Option Plan and the Section 162(m) Cash Bonus Plan. Under the 2016 Stock Option Plan, 500,000
options were authorized for future grant and are exercisable at prices at least equal to the fair market value of such stock on
the dates the options were granted. The options expire ten years after the date of grant. Under the Section 162(m) Cash Bonus Plan,
compensation paid in excess of $1,000,000 to any employee who is the chief executive officer, or one of the three highest paid
executive officers on the last day of that tax year (other than the chief executive officer or the chief financial officer) will
meet certain &ldquo;performance-based&rdquo; requirements of Section 162(m) and the related IRS regulations in order for it to
be tax deductible.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the quarter ended December 31, 2016,
options to purchase 90,000 shares of common stock at an exercise price of $29.60 per share expired unexercised.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No options or performance-based awards were
granted during the 13-week period ended December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A summary of stock option activity is presented
below:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="text-align: center; border-bottom: Black 1px solid; font-size: 8pt"><B>2017</B></TD><TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">Shares</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">Weighted<BR> Average<BR> Exercise<BR> Price</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">Weighted<BR> Average<BR> Contractual<BR> Term</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">Aggregate<BR> Intrinsic<BR> Value</TD><TD STYLE="font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="width: 40%; font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt">Outstanding,
    beginning of period</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">518,608</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">19.76</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">5.1
                                                                                                 Years</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 10%; text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt">Options:</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt">Granted</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt">Exercised</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt">Canceled
    or expired</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid">(90,000</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">)</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">32.15</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt">Outstanding
    and expected to vest, end of period</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">428,608</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">17.85</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">5.9
                                                                                      Years</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">2,743,000</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt">Exercisable,
    end of period</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">428,608</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">17.85</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">5.9
                                                                                      Years</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">2,743,000</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>


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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Compensation cost charged to operations for
the 13-week periods ended December 31, 2016 and January 2, 2016 was $0 and $103,000, respectively. The compensation cost recognized
is classified as a general and administrative expense in the Consolidated Condensed Statements of Income.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">As of December 31, 2016, there
was no unrecognized compensation cost related to unvested stock options.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>10.</B></TD><TD STYLE="text-align: justify"><B>INCOME TAXES</B></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s provision for income taxes
consists of Federal, state and local taxes in amounts necessary to align the Company&rsquo;s year-to-date provision for income
taxes with the effective tax rate that the Company expects to achieve for the full year. Each quarter, the Company updates its
estimate of the annual effective tax rate and records cumulative adjustments as deemed necessary. The income tax provisions for
the 13-week periods ended December 31, 2016 and January 2, 2016 reflect effective tax rates of approximately 30% and 23%, respectively.&nbsp;&nbsp;The
Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result
of the generation of FICA tax credits and operating income attributable to the non-controlling interests of the VIEs that is not
taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual
tax rate could differ from current estimates.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s overall effective tax rate
in the future will be affected by factors such as the utilization of state and local net operating loss carryforwards, the generation
of FICA tax credits and the mix of earnings by state taxing jurisdiction as Nevada does not impose a&nbsp; state income tax, as
compared to the other major state and local jurisdictions in which the Company has operations.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the 13-weeks ended December 31, 2016,
certain equity compensation awards expired unexercised. As such, the Company reversed the related deferred tax asset in the amount
of approximately $397,000 as a charge to Additional Paid-in Capital as there was a sufficient pool of windfall tax benefit available.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 18pt"><B>11.</B></TD><TD STYLE="text-align: justify"><B>INCOME PER SHARE OF COMMON STOCK</B></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net income per share is calculated on the basis
of the weighted average number of common shares outstanding during each period plus, for diluted net income per share, the additional
dilutive effect of potential common stock. Potential common stock using the treasury stock method consists of dilutive stock options.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">For the 13-week period ended
December 31, 2016, options to purchase 66,000 shares of common stock at an exercise price of $12.04 per share and options to purchase
160,800 shares of common stock at an exercise price of $14.40 per share were included in diluted earnings per share. Options to
purchase 201,808 shares of common stock at an exercise price of $22.50 per share were not included in diluted earnings per share
as their impact would be anti-dilutive.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">For the 13-week period ended
January 2, 2016, options to purchase 66,000 shares of common stock at an exercise price of $12.04 per share, options to purchase
164,700 shares of common stock at an exercise price of $14.40 per share and options to purchase 203,000 shares of common stock
at an exercise price of $22.50 per share were included in diluted earnings per share. Options to purchase 90,000 shares of common
stock at an exercise price of $32.15 were not included in diluted earnings per share as their impact was anti-dilutive.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 18pt; text-align: left"><B>12.</B></TD><TD STYLE="text-align: justify"><B>DIVIDENDS</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On December 7, 2016, the Board
of Directors declared a quarterly dividend of $0.25 per share on the Company&rsquo;s common stock to be paid on January 3, 2017 to shareholders
of record at the close of business on December 20, 2016. The Company intends to continue to pay such quarterly cash dividends for
the foreseeable future, however, the payment of future dividends is at the discretion of the Company&rsquo;s Board of Directors
and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant
factors.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 18pt; text-align: left"><B>13.</B></TD><TD STYLE="text-align: justify"><B>SUBSEQUENT EVENTS</B></TD>
</TR></TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On January 4, 2017, the Company
closed its <I>Sequoia</I> property in Washington, DC for a major renovation. The restaurant is expected to re-open in May 2017.
In connection with this closure, the Company recognized an impairment loss related to fixed asset disposals in the amount of $283,000,
which is included in Depreciation and Amortization Expense for the 13-weeks ended December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On February 7, 2017, the Company
invested an additional $222,000 in NMR as a result of a capital call bringing its total equity investment to $5,108,000.</P>


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<P STYLE="text-align: left; font: bold 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><U>Item 2. Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations</U></P>



<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Overview</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2016, the Company owned and
operated 22 restaurants and bars, 19 fast food concepts and catering operations, exclusively in the United States, that have similar
economic characteristics, nature of products and service, class of customer and distribution methods. The Company believes it meets
the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.
The Consolidated Condensed Statements of Income for the 13-weeks ended December 31, 2016 include revenues and losses of approximately
$1,680,000 and $(54,000), respectively, related to <I>Shuckers</I>, which was acquired on October 22, 2015 and the <I>Oyster House</I>
properties, which were acquired on November 30, 2016.<I> </I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><I>Accounting Period</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><I>&nbsp;</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our fiscal year ends on the Saturday nearest
September 30. We report fiscal years under a 52/53-week format. This reporting method is used by many companies in the hospitality
industry and is meant to improve year-to-year comparisons of operating results. Under this method, certain years will contain 53
weeks. The periods ended December 31, 2016 and January 2, 2016 each included 13 weeks.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><I>Seasonality</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><I>&nbsp;</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has substantial fixed costs that
do not decline proportionately with sales. At our properties located in the northeast, the first and second fiscal quarters, which
include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. However, sales
in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor
seating at the Company&rsquo;s restaurants.<B> </B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 36pt"><I>Results of Operations</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 36pt"><I>&nbsp;</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s operating income for the
13 weeks ended December 31, 2016 was $2,942,000 as compared to $633,000 for the 13 weeks ended January 2, 2016. This increase resulted
from the recognition of a gain in connection with the sale of the real estate underlying our <I>Rustic Inn</I>, Jupiter, FL property
combined with overall better performance at most of our other properties partially offset by (i) decreases in operating income
at the <I>Rustic Inn</I>, Dania Beach Florida, (ii) professional fees incurred in connection with our acquisition of the <I>Oyster
House</I> properties and $358,000 of additional depreciation expense related to asset write-offs at <I>Sequoia </I>(which is undergoing
a major renovation) and <I>Canyon Road </I>(whose lease is in the process of being transferred to an unrelated third party).</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the significant
components of the Company&rsquo;s operating results for the 13-week periods ended December 31, 2016 and January 2, 2016, respectively:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid; font-size: 8pt">13-Weeks Ended</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid; font-size: 8pt">Variance</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid; font-size: 8pt">December 31,<BR> 2016</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid; font-size: 8pt">January 2,<BR> 2016</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid; font-size: 8pt">$</TD><TD STYLE="font-weight: bold; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1px solid; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-size: 8pt">(in thousands)</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 10pt; text-indent: -10pt; font-size: 8pt">REVENUES:</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="width: 40%; text-align: left; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Food and beverage sales</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">$</TD><TD STYLE="width: 10%; text-align: right; font-size: 8pt">37,953</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">$</TD><TD STYLE="width: 10%; text-align: right; font-size: 8pt">36,632</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">$</TD><TD STYLE="width: 10%; text-align: right; font-size: 8pt">1,321</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 3%; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="width: 10%; text-align: right; font-size: 8pt">3.6</TD><TD STYLE="width: 1%; text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Other revenue</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">439</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">359</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">80</TD><TD STYLE="padding-bottom: 1px; text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; text-align: right; font-size: 8pt">22.3</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 30pt; font-size: 8pt">Total revenues</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">38,392</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">36,991</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">1,401</TD><TD STYLE="padding-bottom: 1px; text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; text-align: right; font-size: 8pt">3.8</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 10pt; text-indent: -10pt; font-size: 8pt">COSTS AND EXPENSES:</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Food and beverage cost of sales</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">9,750</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">9,592</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">158</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">1.6</TD><TD STYLE="text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Payroll expenses</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">12,956</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">13,192</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">(236</TD><TD STYLE="text-align: left; font-size: 8pt">)</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">-1.8</TD><TD STYLE="text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Occupancy expenses</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">4,732</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">4,545</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">187</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">4.1</TD><TD STYLE="text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Other operating costs and expenses</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">4,866</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">4,563</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">303</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">6.6</TD><TD STYLE="text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">General and administrative expenses</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">3,300</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">3,328</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">(28</TD><TD STYLE="text-align: left; font-size: 8pt">)</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">-0.8</TD><TD STYLE="text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Depreciation and amortization</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">1,483</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">1,138</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">345</TD><TD STYLE="padding-bottom: 1px; text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; text-align: right; font-size: 8pt">30.3</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 30pt; font-size: 8pt">Total costs and expenses</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">37,087</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">36,358</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">729</TD><TD STYLE="padding-bottom: 1px; text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; text-align: right; font-size: 8pt">2.0</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-left: 10pt; text-indent: -10pt; font-size: 8pt">RESTAURANT OPERATING INCOME</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">1,305</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">633</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">672</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">106.2</TD><TD STYLE="text-align: left; font-size: 8pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt; font-size: 8pt">Gain on sale of Rustic Inn, Jupiter</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">1,637</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">-</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1px solid; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1px solid; text-align: right; font-size: 8pt">1,637</TD><TD STYLE="padding-bottom: 1px; text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; text-align: right; font-size: 8pt">N/A</TD><TD STYLE="padding-bottom: 1px; text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt">OPERATING INCOME</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">2,942</TD><TD STYLE="padding-bottom: 3px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">633</TD><TD STYLE="padding-bottom: 3px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</TD><TD STYLE="border-bottom: Black 3px double; text-align: right; font-size: 8pt">2,309</TD><TD STYLE="padding-bottom: 3px; text-align: left; border-bottom: Black 3px double; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 3px; text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 3px; text-align: right; font-size: 8pt">364.8</TD><TD STYLE="padding-bottom: 3px; text-align: left; font-size: 8pt">%</TD></TR>
</TABLE>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Revenues</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">During the Company&rsquo;s
13-week period ended December 31, 2016, revenues increased 3.8% as compared to revenues in the 13-week period ended January 2,
2016. This increase resulted primarily from: (i) revenues related to the <I>Oyster House</I> properties in Gulf Shores, Alabama
(which were acquired on November 30, 2016), and (ii) the same-store sales impacts discussed below, partially offset by the closure
of <I>Center Caf&eacute;</I> in Washington, DC and the <I>V Bar</I> in Las Vegas as a result of lease expirations.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><I>Food and Beverage Same-Store
Sales</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><I>&nbsp;</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On a Company-wide basis, same-store
sales increased 2.7% during the first fiscal quarter of 2017 as compared to the same period last year as follows:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 90%; font-size: 8pt">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">13 Weeks Ended</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">Variance</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">December 31,<BR> 2016</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">January 2,<BR> 2016</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid">$</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">(in thousands)</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="width: 40%; font: 8pt Times New Roman, Times, Serif; text-align: left">Las Vegas</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">11,342</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">10,646</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">696</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">6.5</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">New York</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">11,495</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">10,894</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">601</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">5.5</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Washington, DC</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">2,842</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">2,641</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">201</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">7.6</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Atlantic City, NJ</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">1,640</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">1,484</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">156</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">10.5</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Boston</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">907</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">986</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">(79</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">-8.0</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">Connecticut</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">858</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">872</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">(14</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">-1.6</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">Florida</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid">6,464</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid">7,079</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid">(615</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; border-bottom: Black 1px solid">)</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1px">-8.7</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; padding-bottom: 3px">Same-store sales</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 3px">35,548</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 3px">34,602</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">946</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; border-bottom: Black 3px double">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 3px">2.7</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">Other</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid">2,405</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid">2,030</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 1px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: 20pt; padding-bottom: 3px">Food and beverage sales</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">37,953</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 3px">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double">36,632</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px">&nbsp;</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 3px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</TD><TD STYLE="padding-bottom: 3px; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 3px; font-size: 8pt">&nbsp;</TD><TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">Same-store sales in Las Vegas
increased 6.5% primarily as a result of an increase in tourism and convention business, all related to the current economic conditions.
Same-store sales in New York increased 5.5%, primarily as a result of good weather conditions and strong catering revenues. Same-store
sales in Washington, DC, which excludes <I>Center Caf&eacute;</I> which closed in February 2016, increased 7.6%, primarily as a
result of good weather conditions and strong catering revenues. Same-store sales in Atlantic City increased 10.5%, primarily due
to increased traffic at properties in which we operate our restaurants. Same-store sales in Boston decreased 8.0%, primarily as
a result of decreased traffic at Faneuil Hall Marketplace where our property is located. Same-store sales in Florida decreased
8.7% reflecting decreased traffic at <I>The Rustic Inn</I> in Dania Beach, FL due to a road construction project started in the
second quarter of fiscal 2016 by the local municipality that is expected to last approximately 18 months combined with increased
competition at one of our food court properties. Other food and beverage sales consist of sales related to new restaurants opened
or acquired during the applicable period (e.g. the<I> Oyster House </I>properties)<I> </I>and sales related to properties that
were closed due to lease expiration and other closures.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B>Costs and Expenses</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">Costs and expenses for the
13-weeks ended December 31, 2016 and January 2, 2016 were as follows (in thousands):</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; font-size: 8pt"><B>13 Weeks</B><BR> <B>Ended</B></td>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; font-size: 8pt"><B>% to</B></td>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; font-size: 8pt"><B>13 Weeks</B><BR> <B>Ended</B></td>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; font-size: 8pt"><B>% to </B></td>
    <TD STYLE="text-align: center; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1px solid; font-size: 8pt"><B>Increase</B><BR> <B>(Decrease)</B></td></tr>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="text-align: center; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: center; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid; font-size: 8pt"><B>December 31, </B><BR> <B>2016</B></td>
    <TD STYLE="text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid; font-size: 8pt"><B>Total</B><BR> <B>Revenues</B></td>
    <TD STYLE="text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid; font-size: 8pt"><B>January 2, </B><BR> <B>2016</B></td>
    <TD STYLE="text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1px solid; font-size: 8pt"><B>Total</B><BR> <B>Revenues</B></td>
    <TD STYLE="text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="2" STYLE="text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt"><B>$</B></td>
    <TD STYLE="text-align: center; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD COLSPAN="3" STYLE="text-align: center; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt"><B>%</B></td></tr>
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: right; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; width: 33%; font-size: 8pt">Food and beverage cost of sales</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">$</td>
    <TD STYLE="text-align: right; width: 10%; font-size: 8pt">9,750</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; width: 8%; font-size: 8pt"><FONT STYLE="color: black">25.4</FONT></td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">$</td>
    <TD STYLE="text-align: right; width: 7%; font-size: 8pt">9,592</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; width: 8%; font-size: 8pt"><FONT STYLE="color: black">25.9</FONT></td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">$</td>
    <TD STYLE="text-align: right; width: 8%; font-size: 8pt">158</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; width: 8%; font-size: 8pt">1.6</td>
    <TD STYLE="text-align: left; width: 1%; font-size: 8pt">%</td></tr>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">Payroll expenses</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">12,956</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">33.7</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">13,192</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">35.7</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">(236</td>
    <TD STYLE="text-align: left; font-size: 8pt">)</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">-1.8</td>
    <TD STYLE="text-align: left; font-size: 8pt">%</td></tr>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">Occupancy expenses</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">4,732</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">12.3</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">4,545</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">12.3</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">187</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">4.1</td>
    <TD STYLE="text-align: left; font-size: 8pt">%</td></tr>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">Other operating costs and expenses</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">4,866</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">12.7</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">4,563</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">12.3</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">303</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">6.6</td>
    <TD STYLE="text-align: left; font-size: 8pt">%</td></tr>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; font-size: 8pt">General and administrative expenses</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">3,300</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">8.6</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">3,328</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt"><FONT STYLE="color: black">9.0</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">(28</td>
    <TD STYLE="text-align: left; font-size: 8pt">)</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; font-size: 8pt">-0.8</td>
    <TD STYLE="text-align: left; font-size: 8pt">%</td></tr>
<TR STYLE="vertical-align: bottom; background-color: White; font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">Depreciation and amortization</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; border-bottom: Black 1px solid; font-size: 8pt">1,483</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; padding-bottom: 1px; font-size: 8pt"><FONT STYLE="color: black">3.9</FONT></td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; border-bottom: Black 1px solid; font-size: 8pt">1,138</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; padding-bottom: 1px; font-size: 8pt"><FONT STYLE="color: black">3.1</FONT></td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt"><FONT STYLE="color: black">%</FONT></td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; border-bottom: Black 1px solid; font-size: 8pt">345</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; border-bottom: Black 1px solid; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; padding-bottom: 1px; font-size: 8pt">30.3</td>
    <TD STYLE="text-align: left; padding-bottom: 1px; font-size: 8pt">%</td></tr>
<TR STYLE="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; border-bottom: Black 3px double; font-size: 8pt">$</td>
    <TD STYLE="text-align: right; border-bottom: Black 3px double; font-size: 8pt">37,087</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; border-bottom: Black 3px double; font-size: 8pt">$</td>
    <TD STYLE="text-align: right; border-bottom: Black 3px double; font-size: 8pt">36,358</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; border-bottom: Black 3px double; font-size: 8pt">$</td>
    <TD STYLE="text-align: right; border-bottom: Black 3px double; font-size: 8pt">729</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; border-bottom: Black 3px double; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: right; padding-bottom: 3px; font-size: 8pt">&nbsp;</td>
    <TD STYLE="text-align: left; padding-bottom: 3px; font-size: 8pt">&nbsp;</td></tr>
</table>


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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The decrease in food and beverage costs as a
percentage of total revenues for the 13-weeks ended December 31, 2016 compared to the same period of last year is primarily the
result of menu price increases in fiscal 2016 and the stabilization of commodity prices.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payroll expenses as a percentage of total revenues
for the 13-weeks ended December 31, 2016 decreased primarily as a result of better labor management and the increasing mix of sales
in markets where labor costs are lower.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Occupancy expenses as a percentage of total
revenues for the 13-weeks ended December 31, 2016 were consistent as compared to the same period of last year as a result of higher
sales at properties where rents are relatively fixed or where the Company owns the premises at which the property operates (<I>The
Rustic Inn</I> in Dania Beach, FL, <I>Shuckers</I> in Jensen Beach, FL and the <I>Oyster House</I> properties in Gulf Shores, Alabama)
offset by rent increases at our other properties.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other operating costs and expenses as a percentage
of total revenues for the 13-weeks ended December 31, 2016 were consistent with the same period of last year.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">General and administrative expenses (which relate
solely to the corporate office in New York City) as a percentage of total revenues for the 13-weeks ended December 31, 2016 were
consistent with the same period of last year.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation and amortization expense for the
13-weeks ended December 31, 2016 increase $345,000 as compared to the same period of last year as a result of additional depreciation
in the amount of $358,000 related to asset write-offs at <I>Sequoia </I>(which is undergoing a major renovation) and <I>Canyon
Road </I>(whose lease is in the process of being transferred to an unrelated party).</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Income Taxes</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s provision for income taxes
consists of Federal, state and local taxes in amounts necessary to align the Company&rsquo;s year-to-date provision for income
taxes with the effective tax rate that the Company expects to achieve for the full year. Each quarter, the Company updates its
estimate of the annual effective tax rate and records cumulative adjustments as deemed necessary. The income tax provisions for
the 13-week periods ended December 31, 2016 and January 2, 2016 reflect effective tax rates of approximately 30% and 23%, respectively.
The Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result
of the generation of FICA tax credits and operating income attributable to the non-controlling interests of the VIEs that is not
taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual
tax rate could differ from current estimates.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s overall effective tax rate
in the future will be affected by factors such as the utilization of state and local net operating loss carryforwards, the generation
of FICA tax credits and the mix of earnings by state taxing jurisdiction as Nevada does not impose a state income tax, as compared
to the other major state and local jurisdictions in which the Company has operations.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Liquidity and Capital Resources</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our primary source of capital has been cash
provided by operations and, in recent years, bank and other borrowings to finance specific transactions and acquisitions. We utilize
cash generated from operations to fund the cost of developing and opening new restaurants and remodeling existing restaurants we
own.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash provided by operating activities for
the 13-weeks ended December 31, 2016 increased to $1,824,000 as compared to $961,000 used in operations in the same period of last
year. This increase was attributable to an increase in operating income discussed above combined with changes in net working capital
primarily related to accounts receivable, prepaid, refundable and accrued income taxes and accounts payable and accrued expenses.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash used in investing activities for the
13-week period ended December 31, 2016 was $2,260,000 and resulted primarily from purchases of fixed assets at existing restaurants
and the cash portion of the purchase of the <I>Oyster House</I> properties in the amount of $3,043,000, partially offset by the
net proceeds in the amount of $2,474,000 from the sale of <I>The Rustic Inn</I> in Jupiter, Florida.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash used in investing activities for the
13-week period ended January 2, 2016, was $942,000 and resulted primarily from purchases of fixed assets at existing restaurants
and the cash portion of the purchase of <I>Shuckers </I>in the amount of $717,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash used in financing activities for the
13-week periods ended December 31, 2016 and January 2, 2016 of $2,141,000 and $1,952,000, respectively, resulted primarily from
the payment of dividends, principal payments on notes payable and distributions to non-controlling interests.</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had a working capital deficiency
of $4,434,000 at December 31, 2016 as compared with a deficiency of $658,000 at October 1, 2016. This decrease resulted primarily
from our purchase of the <I>Oyster House </I>properties in November 2016<I>. </I>We believe that our existing cash balances and
cash provided by operations will be sufficient to meet our liquidity and capital spending requirements at least through the next
12 months.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On January 12, 2016, the Company
entered into an Amended and Restated Lease for its <I>Sequoia </I>property in Washington D.C. extending the lease for 15 years
through November 30, 2032 with one additional five-year option. Annual rent under the new lease is approximately $1,200,000 increasing
annually through expiration. Under the terms of the agreement, the property will be closed from January 1, 2017 through March 31,
2017 for renovation and reconcepting. The Company is currently developing the concept and design relating to the renovated space
and estimates the total cost to be approximately $6,000,000 to $7,000,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On December 7, 2016, the Board
of Directors declared a quarterly dividend of $0.25 per share on the Company&rsquo;s common stock to be paid on January 3, 2017
to shareholders of record at the close of business on December 20, 2016. The Company intends to continue to pay such quarterly
cash dividends for the foreseeable future, however, the payment of future dividends is at the discretion of the Company&rsquo;s
Board of Directors and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation
and other relevant factors.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Recent Restaurant Expansion</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 22, 2015, the Company, through its
wholly-owned subsidiaries, Ark Shuckers, LLC and Ark Shuckers Real Estate, LLC, acquired the assets of <I>Shuckers Inc. </I>(&ldquo;<I>Shuckers</I>&rdquo;),
a restaurant and bar located at the Island Beach Resort in Jensen Beach, FL, and six condominium units (four of which house the
restaurant and bar operations). In addition, Ark Island Beach Resort LLC, a wholly-owned subsidiary of the Company, acquired Island
Beach Resort Inc., a management company that administers a rental pool of certain condominium units under lease. The total purchase
price was $5,717,000. The acquisition was accounted for as a business combination and was financed with a bank loan in the amount
of $5,000,000 and cash from operations.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 30, 2016, the Company, through newly
formed, wholly-owned subsidiaries, acquired the assets of the Original Oyster House, Inc., a restaurant and bar located in the
City of Gulf Shores, Baldwin County, Alabama and the related real estate and an adjacent retail shopping plaza and the Original
Oyster House II, Inc., a restaurant and bar located in the City of Spanish Fort, Baldwin County, Alabama and the related real estate.
The total purchase price was for $10,750,000 plus inventory of approximately $293,000. The acquisition is accounted for as a business
combination and was financed with a bank loan from the Company&rsquo;s existing lender in the amount of $8,000,000 and cash from
operations.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 27, 2015, the Company, through a wholly-owned
subsidiary, entered into an agreement to operate a kiosk in Bryant Park, NY for the sale of food and beverages for an initial period
expiring on March 31, 2020 with an option to extend the agreement for five additional years. Renovations totaled approximately
$400,000 and the property opened in July 2015.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 24, 2015, the Company, through a wholly-owned
subsidiary, paid $544,000 (including a $144,000 security deposit) to assume the lease for an event space located in New York, NY.
The assumed lease expires through March 31, 2026 with an option to extend the agreement for five additional years and provides
for annual rent in the amount of approximately $300,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Recent Restaurant Dispositions</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>Lease Expirations</I> &ndash;</B> On November
30, 2015, the Company&rsquo;s lease at the <I>V-Bar</I> located at the Venetian Casino Resort in Las Vegas, NV expired. The closure
of this property did not result in a material charge.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company was advised by the landlord that
it would have to vacate the <I>Center Caf&eacute;</I> property located at Union Station in Washington, DC which was on a month-to-month
lease. The closure of this property occurred in February 2016 and did not result in a material charge.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>Other</I> &ndash;</B> On November 18,
2016, Ark Jupiter RI, LLC (&ldquo;Ark Jupiter&rdquo;), a wholly-owned subsidiary of the Company, entered into a ROFR Purchase
and Sale Agreement (the &ldquo;ROFR&rdquo;) with SCFRC-HWG, LLC, the landlord (the &ldquo;Seller&rdquo;) to purchase the land
and building in which the Company operates its <I>Rustic Inn</I> location in Jupiter, Florida. The Seller had entered into a Purchase
and Sale Agreement with a third party to sell the premises; however, Ark Jupiter&rsquo;s lease provided the Company with a right
of first refusal to purchase the property. Ark Jupiter exercised the ROFR on October 4, 2016 and made a ten (10%) percent deposit
on the purchase price of approximately Five Million Two Hundred Thousand Dollars ($5,200,000). Concurrent with the execution of
the ROFR, Ark Jupiter entered into a Purchase and Sale Agreement with 1065 A1A, LLC to sell this same property for Eight Million
Two Hundred Fifty Thousand Dollars ($8,250,000). In connection with the sale, Ark Jupiter and 1065 A1A, LLC have entered into
a temporary lease and sub-lease arrangement which expires April 30, 2017 at which time the Company expects to vacate the space.
In connection with these transactions the Company recognized a gain in the amount of $1,637,000 during the 13-weeks ended December
31, 2016.</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is in the process of transferring
its lease and the related assets of <I>Canyon Road</I> located in New York, NY to an unrelated third party. In connection with
this pending transfer, the Company recognized additional depreciation in the amount of $75,000 for the 13-weeks ended December
31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Recent Developments</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On January 4, 2017, the Company
closed its Sequoia property in Washington, DC for a major renovation. The restaurant is expected to re-open in May 2017. In connection
with this closure, the Company recognized a loss related to fixed asset disposals in the amount of $283,000, which is included
in Depreciation and Amortization Expenses for the 13-weeks ended December 31, 2016.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On February 7, 2017, the Company
invested an additional $222,000 in NMR as a result of a capital call bringing its total investment to $5,108,000.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Critical Accounting Policies</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements requires
the application of certain accounting policies, which may require the Company to make estimates and assumptions of future events.
In the process of preparing its consolidated condensed financial statements, the Company estimates the appropriate carrying value
of certain assets and liabilities, which are not readily apparent from other sources. The primary estimates underlying the Company&rsquo;s
consolidated condensed financial statements include allowances for potential bad debts on accounts and notes receivable, leases,
the useful lives and recoverability of its assets, such as property and intangibles, fair values of financial instruments, the
realizable value of its tax assets and other matters. Management bases its estimates on certain assumptions, which it believes
are reasonable in the circumstances, and actual results could differ from those estimates. Although management does not believe
that any change in those assumptions in the near term would have a material effect on the Company&rsquo;s consolidated financial
position or the results of operations, differences in actual results could be material to the consolidated condensed financial
statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s critical accounting policies
are described in the Company&rsquo;s Form 10-K for the year ended October 1, 2016. There have been no significant changes to such
policies during fiscal 2017 other than those disclosed in Note 1 to the Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Recently Adopted and Issued Accounting Standards</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">See Note 1 to the Consolidated Condensed Financial
Statements for a description of recent accounting pronouncements, including those adopted in fiscal 2017 and the expected dates
of adoption and the anticipated impact on the Consolidated Condensed Financial Statements.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quantitative and Qualitative
Disclosures about Market Risk</U></P>

<P STYLE="font: bold 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company purchases commodities such as chicken,
beef, lobster, crabs and shrimp for the Company&rsquo;s restaurants. The prices of these commodities may be volatile depending
upon market conditions. The Company does not purchase forward commodity contracts because the changes in prices for these items
have historically been short-term in nature and, in the Company&rsquo;s view, the cost of the contracts is in excess of the benefits.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&rsquo;s business is also highly
seasonal and dependent on the weather. Outdoor seating capacity, such as terraces and sidewalk cafes, is available for dining only
in the warm seasons and then only in inclement weather.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Controls and Procedures</U></B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Evaluation of Disclosure Controls and Procedures</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the supervision and with the participation
of management, including our principal executive officer and principal financial officer, we evaluated the effectiveness of the
design and operation of our disclosure controls and procedures as of the end of the period covered by this quarterly report as
such term is defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
Act&rdquo;). Based on this evaluation, our management, including our principal executive officer and principal financial officer,
concluded that our disclosure controls and procedures were effective as of December 31, 2016 to ensure that all material information
required to be disclosed by us in reports that we file or submit under the Exchange Act is accumulated and communicated to them
as appropriate to allow timely decisions regarding required disclosure and that all such information is recorded, processed, summarized
and reported within the time periods specified in the SEC&rsquo;s rules and forms.</P>


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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Changes in Internal Control over Financial
Reporting</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I></I>There have been no changes in
our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred
during the first quarter of fiscal 2017 that have materially affected, or are reasonably likely to materially affect, the Company&rsquo;s
internal control over financial reporting.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Limitations of the Effectiveness of Internal
Control</I></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A control system, no matter how well conceived
and operated, can provide only reasonable, not absolute, assurance that the objectives of the internal control system are met.
Because of the inherent limitations of any internal control system, no evaluation of controls can provide absolute assurance that
all control issues, if any, within a company have been detected.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">OTHER INFORMATION</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B><U>Item 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Proceedings</U></B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is not subject to pending legal
proceedings, other than ordinary claims incidental to its business, which the Company does not believe will materially impact results
of operations.</P>

<P STYLE="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B><U>Item 1A.&nbsp;&nbsp;&nbsp;Risk Factors</U></B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The most significant risk factors applicable
to the Company are described in Part I, Item 1A (Risk Factors) of the Company&rsquo;s Annual Report on Form 10-K for the fiscal
year ended October 1, 2016 (the &ldquo;2016 Form 10-K&rdquo;). There have been no material changes to the risk factors previously
disclosed in the 2016 Form 10-K. The risks described in the 2016 Form 10-K are not the only risks facing the Company. Additional
risks and uncertainties not currently known to management may materially adversely affect the Company&rsquo;s business, financial
condition, and/or operating results.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B><U>Item 2. </U></B><U>&nbsp;&nbsp;&nbsp;<B>Unregistered Sales of Equity Securities
and Use of Proceeds</B></U></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">None.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B><U>Item 3. </U></B><U>&nbsp;&nbsp;&nbsp;<B>Defaults upon Senior Securities</B></U></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">None.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B><U>Item 4. </U></B><U>&nbsp;&nbsp;&nbsp;<B>Mine Safety Disclosures</B></U></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">Not Applicable.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B><U>Item 5.</U></B><U>&nbsp;&nbsp;&nbsp;<B>Other Information</B></U></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">None.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"><B><U>Item 6.&nbsp;&nbsp;&nbsp;Exhibits</U></B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">31.1</FONT></TD>
    <TD STYLE="width: 95%; text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Certification of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">31.2</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Certification of Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">32</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Certificate of Chief Executive and Chief Financial Officers Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 8%; text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">101.INS*</FONT></TD>
    <TD STYLE="width: 92%; text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">XBRL Instance Document</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">101.SCH*</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Schema Document</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">101.CAL*</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Calculation Linkbase Document</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">101.DEF*</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Definition Linkbase Document</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">101.LAB*</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Label Linkbase Document</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">101.PRE*</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Presentation Linkbase Document</FONT></TD></TR>
</TABLE>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">*Pursuant to Rule 406T of Regulation S-T, the
Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes
of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>SIGNATURES</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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, thereunto duly
authorized.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%; text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Date:</FONT></TD>
    <TD STYLE="width: 94%; text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">February 14, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><B>ARK RESTAURANTS CORP.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="text-align: left; text-decoration: underline"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><U>/s/ Michael Weinstein</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Michael Weinstein</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Chairman &amp; Chief Executive Officer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Principal Executive Officer)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="text-align: left; text-decoration: underline"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><U>/s/ Robert J. Stewart</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Robert J. Stewart</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">President and Chief Financial Officer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Authorized Signatory and Principal</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Financial and Accounting Officer)</FONT></TD></TR>
</TABLE>

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<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>c87414_ex31-1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>EXHIBIT 31.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECTION 302 OF THE SARBANES-OXLEY ACT OF
2002</B></P>

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

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">I, Michael Weinstein, certify that:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="width: 4%; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.</FONT></TD>
    <TD STYLE="text-align: justify; width: 96%; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">I have
    reviewed this quarterly report on Form 10-Q of Ark Restaurants Corp. </FONT></TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Based on my knowledge,
    this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
    statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period
    covered by this report; </FONT></TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Based on my knowledge,
    the financial statements, and other financial information included in this report, fairly present in all material respects
    the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
    report; </FONT></TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">The registrant&rsquo;s
    other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as
    defined in Exchange Act Rules 13a-15(e) and 15d-15(e))<B> </B>and internal control over financial reporting (as defined in
    Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="font-size: 8pt">
    <TD STYLE="width: 4%; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 4%; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; width: 92%; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to
    us by others within those entities, particularly during the period in which this report is being prepared; </FONT></TD></TR>
<TR STYLE="font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; font: 8pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
    our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
    statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
<TR STYLE="font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font: 8pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">c)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions
    about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
    on such evaluation; and </FONT></TD></TR>
<TR STYLE="font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="font-size: 8pt">
    <TD STYLE="text-align: justify; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">d)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-size: 8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
    most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially
    affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting;
    and </FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 4%; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">5.</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 96%; font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 8pt">The registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and </FONT></TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">Dated: February 14, 2017</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; padding-left: 10pt; font-family: Times New Roman, Times, Serif; text-indent: -10pt; border-bottom: Black 1px solid; text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 8pt">/s/ Michael Weinstein</FONT></TD>
    <TD STYLE="width: 60%; padding-left: 10pt; font-family: Times New Roman, Times, Serif; text-indent: -10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-align: justify; text-indent: -10pt"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><B>Michael Weinstein</B></FONT></TD>
    <TD STYLE="padding-left: 10pt; text-align: justify; text-indent: -10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><I>Chairman and Chief Executive Officer</I></FONT><BR>
<FONT STYLE="font: 8pt Times New Roman, Times, Serif"><I>(Principal Executive Officer)</I></FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><I></I></FONT></TD></TR>
</TABLE>

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<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>c87414_ex31-2.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>EXHIBIT 31.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECTION 302 OF THE SARBANES-OXLEY ACT OF
2002</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">I, Robert J. Stewart, certify that:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">1.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">I have reviewed this quarterly report on Form 10-Q of Ark Restaurants Corp. </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">2.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">3.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">4.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">The registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))<B> </B>for the registrant and have: </FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 4%; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; </FONT></TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-family: Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; font-family: Calibri, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">c)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and </FONT></TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">d)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and </FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 4%; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">5.</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 96%; font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 8pt">The registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 4%; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and </FONT></TD></TR>
<TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting. </FONT></TD></TR>
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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">Dated: February 14, 2017</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; padding-left: 10pt; text-align: justify; text-indent: -10pt; border-bottom: Black 1px solid"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">/s/ Robert J. Stewart </FONT></TD>
    <TD STYLE="width: 60%; padding-left: 10pt; text-align: justify; text-indent: -10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; text-align: justify; text-indent: -10pt"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><B>Robert J. Stewart</B></FONT></TD>
    <TD STYLE="padding-left: 10pt; text-align: justify; text-indent: -10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><I>President and Chief Financial Officer </I></FONT><BR>
<FONT STYLE="font: 8pt Times New Roman, Times, Serif"><I>(</I>Authorized Signatory and Principal </FONT><BR>
<FONT STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial and Accounting Officer<I>)</I></FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"></FONT></TD></TR>
</TABLE>



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<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>c87414_ex32.htm
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<HEAD>
     <TITLE></TITLE>
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<BODY>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 32</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Certificate of Chief Executive and Chief
Financial Officers Pursuant to Section 906 of the<BR>
Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the Quarterly Report on Form
10-Q for the quarter ended December 31, 2016 of Ark Restaurants Corp. (the &ldquo;Registrant&rdquo;) as filed with the Securities
and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), we, Michael Weinstein and Robert J. Stewart, Chief Executive
Officer and Chief Financial Officer, respectively, of the Registrant, certify, pursuant to 18 U.S.C. &sect; 1350, that to our knowledge:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 5%; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">(i)</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 90%; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">this Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (15 U.S.C. 78m or 78o(d)); and</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">(ii)</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">the information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">Dated as of this 14th day of February 2017</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 26%; border-bottom: Black 1px solid; padding-left: 10pt; font-family: Times New Roman, Times, Serif; text-indent: -10pt"><FONT STYLE="font-size: 8pt">/s/ Michael Weinstein </FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 29%; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 25%; font-family: Times New Roman, Times, Serif; border-bottom: Black 1px solid"><FONT STYLE="font-size: 8pt">/s/ Robert J. Stewart</FONT></TD>
    <TD STYLE="width: 20%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 10pt; font-family: Times New Roman, Times, Serif; text-indent: -10pt"><FONT STYLE="font-size: 8pt">Michael Weinstein</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Robert J. Stewart </FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 10pt; font-family: Times New Roman, Times, Serif; text-indent: -10pt"><FONT STYLE="font-size: 8pt">Chairman and Chief Executive Officer</FONT></TD>
    <TD COLSPAN="2" STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">President and Chief Financial Officer</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 10pt; text-align: justify; text-indent: -10pt"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Principal Executive Officer)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><I>(</I>Authorized Signatory and Principal</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 10pt; text-align: justify; text-indent: -10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: justify; padding-left: 10pt"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">Financial and Accounting Officer<I>)</I></FONT></TD></TR>
</TABLE>

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<TYPE>EX-101.INS
<SEQUENCE>5
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  <dei:EntityRegistrantName contextRef="c4_From2Oct2016To31Dec2016">ARK RESTAURANTS CORP</dei:EntityRegistrantName>
  <dei:DocumentType contextRef="c4_From2Oct2016To31Dec2016">10-Q</dei:DocumentType>
  <dei:CurrentFiscalYearEndDate contextRef="c4_From2Oct2016To31Dec2016">--09-30</dei:CurrentFiscalYearEndDate>
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  <dei:AmendmentFlag contextRef="c4_From2Oct2016To31Dec2016">false</dei:AmendmentFlag>
  <dei:EntityCentralIndexKey contextRef="c4_From2Oct2016To31Dec2016">0000779544</dei:EntityCentralIndexKey>
  <dei:EntityFilerCategory contextRef="c4_From2Oct2016To31Dec2016">Smaller Reporting Company</dei:EntityFilerCategory>
  <dei:DocumentFiscalYearFocus contextRef="c4_From2Oct2016To31Dec2016">2017</dei:DocumentFiscalYearFocus>
  <dei:DocumentFiscalPeriodFocus contextRef="c4_From2Oct2016To31Dec2016">Q1</dei:DocumentFiscalPeriodFocus>
  <dei:DocumentPeriodEndDate contextRef="c4_From2Oct2016To31Dec2016">2016-12-31</dei:DocumentPeriodEndDate>
  <arkr:ConsolidatedCondensedFinancialStatementsTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 3%; text-align: left&quot;&gt;&lt;b&gt;1.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 97%&quot;&gt;&lt;b&gt;CONSOLIDATED CONDENSED FINANCIAL STATEMENTS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The consolidated condensed balance sheet
as of October 1, 2016, which has been derived from audited financial statements included in the Company&amp;#x2019;s annual report on
Form 10-K for the year ended October 1, 2016 (&amp;#x201c;Form 10-K&amp;#x201d;), and the unaudited interim consolidated condensed financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (&amp;#x201c;GAAP&amp;#x201d;)
for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the &amp;#x201c;SEC&amp;#x201d;).
Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with
GAAP have been condensed or omitted. All adjustments that, in the opinion of management are necessary for a fair presentation for
the periods presented, have been reflected as required by Regulation S-X, Rule 10-01. Such adjustments are of a normal, recurring
nature. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements
and notes thereto included in the Form 10-K. The results of operations for interim periods are not necessarily indicative of the
operating results to be expected for the full year or any other interim period.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;PRINCIPLES OF CONSOLIDATION &amp;#x2014; The
consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries,
partnerships and other entities in which it has a controlling interest, collectively herein referred to as the &amp;#x201c;Company&amp;#x201d;.
Also included in the consolidated condensed interim financial statements are certain variable interest entities (&amp;#x201c;VIEs&amp;#x201d;).
All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;RECLASSIFICATIONS &amp;#x2014; Certain reclassifications
of prior period balances related to the income statement presentation of $822,000 of certain administrative fees related to catering
revenue received have been reclassified from payroll expense to revenue to conform to the current period presentation.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;SEASONALITY &amp;#x2014; The Company has substantial
fixed costs that do not decline proportionally with sales. The first&amp;#160;and second fiscal quarters, which include the winter
months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and
fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company&amp;#x2019;s
restaurants.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;FAIR VALUE OF FINANCIAL INSTRUMENTS &amp;#x2014;
The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses approximate fair value due
to the immediate or short-term maturity of these financial instruments. The fair values of notes receivable and payable are determined
using current applicable rates for similar instruments as of the consolidated condensed balance sheet date and approximate the
carrying value of such debt instruments.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Arial Unicode MS; margin: 0pt 0; text-align: justify&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;CASH
AND CASH EQUIVALENTS &amp;#x2014;&lt;/font&gt; &lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;Cash and cash equivalents include
cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding
checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the
last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets. &lt;/font&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;font style=&quot;text-transform: uppercase&quot;&gt;CONCENTRATIONS
OF CREDIT RISK&lt;/font&gt;&lt;b&gt; &lt;/b&gt;&amp;#x2014; Financial instruments that potentially subject the Company to concentrations of credit risk
consist primarily of cash and cash equivalents and accounts receivable. The Company reduces credit risk by placing its cash and
cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured
limits. Accounts receivable are primarily comprised of normal business receivables, such as credit card receivables, that are paid
off in a short period of time and amounts due from the hotel operators where the Company has a location, and are recorded when
the products or services have been delivered. The Company reviews the collectability of its receivables on an ongoing basis, and
provides for an allowance when it considers the entity unable to meet its obligation. The concentration of credit risk with respect
to accounts receivable is generally limited due to the short payment terms extended by the Company and the number of customers
comprising the Company&amp;#x2019;s customer base.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;For the 13-week periods ended December 31,
2016 and January 2, 2016, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases
for the respective period.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;SEGMENT REPORTING &amp;#x2014; As of December
31, 2016, the Company owned and operated 22 restaurants and bars, 19 fast food concepts and catering operations, exclusively in
the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution
methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance
with applicable accounting guidance.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;RECENTLY ADOPTED ACCOUNTING STANDARDS &amp;#x2014;
In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period,
if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods
within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance did not
have any impact on the Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In January 2015, the FASB issued guidance
simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events
and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary
classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration.
The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning
after December 15, 2015. The adoption of this guidance did not have any impact on the Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In February 2015, the FASB amended the consolidation
standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the
new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance
(i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or
voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii)
affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements
and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests
in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule
2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods,
beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this guidance
did not have any impact on the Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;NEW ACCOUNTING STANDARDS NOT YET ADOPTED
&amp;#x2014; In January 2017, the FASB issued guidance clarifying the definition of a business. The update provides that when substantially
all the fair value of the assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets,
the set is not a business. The new rules will be effective for the Company in the first quarter of 2019. The Company is currently
evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In January 2017, the FASB guidance simplifying
the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment by eliminating
Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting
unit&amp;#x2019;s goodwill with the carrying amount. The new rules will be effective for the Company in the first quarter of 2021. The
Company is currently evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;</arkr:ConsolidatedCondensedFinancialStatementsTextBlock>
  <us-gaap:ConsolidationPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;PRINCIPLES OF CONSOLIDATION &amp;#x2014; The
consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries,
partnerships and other entities in which it has a controlling interest, collectively herein referred to as the &amp;#x201c;Company&amp;#x201d;.
Also included in the consolidated condensed interim financial statements are certain variable interest entities (&amp;#x201c;VIEs&amp;#x201d;).
All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
  <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;RECLASSIFICATIONS &amp;#x2014; Certain reclassifications
of prior period balances related to the income statement presentation of $822,000 of certain administrative fees related to catering
revenue received have been reclassified from payroll expense to revenue to conform to the current period presentation.&lt;/p&gt;</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
  <us-gaap:PriorPeriodReclassificationAdjustment unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">822000</us-gaap:PriorPeriodReclassificationAdjustment>
  <arkr:SeasonalityPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;SEASONALITY &amp;#x2014; The Company has substantial
fixed costs that do not decline proportionally with sales. The first&amp;#160;and second fiscal quarters, which include the winter
months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and
fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company&amp;#x2019;s
restaurants.&lt;/p&gt;</arkr:SeasonalityPolicyTextBlock>
  <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;FAIR VALUE OF FINANCIAL INSTRUMENTS &amp;#x2014;
The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses approximate fair value due
to the immediate or short-term maturity of these financial instruments. The fair values of notes receivable and payable are determined
using current applicable rates for similar instruments as of the consolidated condensed balance sheet date and approximate the
carrying value of such debt instruments.&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
  <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Arial Unicode MS; margin: 0pt 0; text-align: justify&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;CASH
AND CASH EQUIVALENTS &amp;#x2014;&lt;/font&gt; &lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;Cash and cash equivalents include
cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding
checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the
last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.&lt;/font&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
  <arkr:SupplierConcentrationPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;font style=&quot;text-transform: uppercase&quot;&gt;CONCENTRATIONS
OF CREDIT RISK&lt;/font&gt;&lt;b&gt; &lt;/b&gt;&amp;#x2014; Financial instruments that potentially subject the Company to concentrations of credit risk
consist primarily of cash and cash equivalents and accounts receivable. The Company reduces credit risk by placing its cash and
cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured
limits. Accounts receivable are primarily comprised of normal business receivables, such as credit card receivables, that are paid
off in a short period of time and amounts due from the hotel operators where the Company has a location, and are recorded when
the products or services have been delivered. The Company reviews the collectability of its receivables on an ongoing basis, and
provides for an allowance when it considers the entity unable to meet its obligation. The concentration of credit risk with respect
to accounts receivable is generally limited due to the short payment terms extended by the Company and the number of customers
comprising the Company&amp;#x2019;s customer base.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;For the 13-week periods ended December 31,
2016 and January 2, 2016, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases
for the respective period.&lt;/p&gt;</arkr:SupplierConcentrationPolicyTextBlock>
  <arkr:SupplierConcentrationRiskDescription contextRef="c41_From2Oct2016To31Dec2016_SupplierConcentrationRiskMember">the Company did not make purchases from any one vendor that accounted for 10% or greater of total</arkr:SupplierConcentrationRiskDescription>
  <arkr:SupplierConcentrationRiskDescription contextRef="c42_From4Oct2015To2Jan2016_SupplierConcentrationRiskMember">the Company did not make purchases from any one vendor that accounted for 10% or greater of total</arkr:SupplierConcentrationRiskDescription>
  <arkr:NumberOfSignificantVendors unitRef="pure" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">1</arkr:NumberOfSignificantVendors>
  <arkr:NumberOfSignificantVendors unitRef="pure" contextRef="c5_From4Oct2015To2Jan2016" decimals="0">1</arkr:NumberOfSignificantVendors>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c41_From2Oct2016To31Dec2016_SupplierConcentrationRiskMember" decimals="2">0.10</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c42_From4Oct2015To2Jan2016_SupplierConcentrationRiskMember" decimals="2">0.10</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;SEGMENT REPORTING &amp;#x2014; As of December
31, 2016, the Company owned and operated 22 restaurants and bars, 19 fast food concepts and catering operations, exclusively in
the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution
methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance
with applicable accounting guidance.&lt;/p&gt;</us-gaap:SegmentReportingPolicyPolicyTextBlock>
  <us-gaap:NumberOfOperatingSegments unitRef="pure" contextRef="c43_From2Oct2016To31Dec2016_RestaurantsAndBarsMember" decimals="0">22</us-gaap:NumberOfOperatingSegments>
  <us-gaap:NumberOfOperatingSegments unitRef="pure" contextRef="c44_From2Oct2016To31Dec2016_FastFoodConceptsAndCateringOperationsMember" decimals="0">19</us-gaap:NumberOfOperatingSegments>
  <arkr:RecentlyAdoptedAccountingStandardsPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;RECENTLY ADOPTED ACCOUNTING STANDARDS &amp;#x2014;
In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period,
if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods
within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance did not
have any impact on the Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In January 2015, the FASB issued guidance
simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events
and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary
classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration.
The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning
after December 15, 2015. The adoption of this guidance did not have any impact on the Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In February 2015, the FASB amended the consolidation
standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the
new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance
(i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or
voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii)
affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements
and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests
in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule
2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods,
beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this guidance
did not have any impact on the Consolidated Condensed Financial Statements.&lt;/p&gt;</arkr:RecentlyAdoptedAccountingStandardsPolicyTextBlock>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;NEW ACCOUNTING STANDARDS NOT YET ADOPTED
&amp;#x2014; In January 2017, the FASB issued guidance clarifying the definition of a business. The update provides that when substantially
all the fair value of the assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets,
the set is not a business. The new rules will be effective for the Company in the first quarter of 2019. The Company is currently
evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In January 2017, the FASB guidance simplifying
the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment by eliminating
Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting
unit&amp;#x2019;s goodwill with the carrying amount. The new rules will be effective for the Company in the first quarter of 2021. The
Company is currently evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <arkr:VariableInterestEntitiesTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 3%; text-align: left&quot;&gt;&lt;b&gt;2.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 97%&quot;&gt;&lt;b&gt;VARIABLE INTEREST ENTITIES&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company consolidates any variable interest
entities in which it holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is
an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit
the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity
investment at risk lack (i) the ability to make decisions about an entity&amp;#x2019;s activities through voting or similar rights,
(ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of
the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially
all of the entity&amp;#x2019;s activities either involve, or are conducted on behalf of, an investor that has disproportionately few
voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the
VIE that most significantly impact the VIE&amp;#x2019;s economic performance, and (b) the obligation to absorb losses or the right to
receive benefits that could potentially be significant to the VIE.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company has determined that it is the
primary beneficiary of three VIEs and, accordingly, consolidates the financial results of these entities. Following are the required
disclosures associated with the Company&amp;#x2019;s consolidated VIEs:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1px solid&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1px solid&quot;&gt;October 1,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;(in thousands)&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;width: 70%; text-align: left&quot;&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style=&quot;width: 3%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;511&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;889&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accounts receivable&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;476&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;429&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Inventories&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;23&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;226&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;228&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Due from Ark Restaurants Corp. and affiliates (1)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;38&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Fixed assets - net&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Other assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;71&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;71&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 3px&quot;&gt;Total assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,358&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,662&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accounts payable - trade&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;55&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;114&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accrued expenses and other current liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;299&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;238&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Due to Ark Restaurants Corp. and affiliates (1)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;173&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Operating lease deferred credit&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;67&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;73&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;421&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;598&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Equity of variable interest entities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;937&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;1,064&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 3px&quot;&gt;Total liabilities and equity&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,358&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,662&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 90%; font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: auto; margin-right: auto;&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 4%&quot;&gt;&lt;font style=&quot;font-size: 9pt&quot;&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 96%&quot;&gt;&lt;font style=&quot;font-size: 9pt&quot;&gt;Amounts Due from Ark Restaurants Corp. and affiliates are eliminated
upon consolidation.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The liabilities recognized as a result of
consolidating these VIEs do not represent additional claims on the Company&amp;#x2019;s general assets; rather, they represent claims
against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do
not represent additional assets that could be used to satisfy claims against the Company&amp;#x2019;s general assets.&lt;/p&gt;&lt;br/&gt;</arkr:VariableInterestEntitiesTextBlock>
  <arkr:NumberOfVIEsWithPrimaryBenefits unitRef="pure" contextRef="c0_AsOf31Dec2016" decimals="0">3</arkr:NumberOfVIEsWithPrimaryBenefits>
  <us-gaap:ScheduleOfVariableInterestEntitiesTextBlock contextRef="c4_From2Oct2016To31Dec2016">Following are the required disclosures associated with the Company&amp;#x2019;s consolidated VIEs:&lt;br /&gt;&lt;br /&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1px solid&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1px solid&quot;&gt;October 1,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;(in thousands)&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;width: 70%; text-align: left&quot;&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style=&quot;width: 3%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;511&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;889&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accounts receivable&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;476&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;429&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Inventories&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;23&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Prepaid expenses and other current assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;226&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;228&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Due from Ark Restaurants Corp. and affiliates (1)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;38&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Fixed assets - net&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Other assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;71&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;71&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 3px&quot;&gt;Total assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,358&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,662&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accounts payable - trade&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;55&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;114&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accrued expenses and other current liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;299&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;238&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Due to Ark Restaurants Corp. and affiliates (1)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;173&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Operating lease deferred credit&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;67&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;73&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;421&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;598&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Equity of variable interest entities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;937&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;1,064&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 3px&quot;&gt;Total liabilities and equity&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,358&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;1,662&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 90%; font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: auto; margin-right: auto;&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 4%&quot;&gt;&lt;font style=&quot;font-size: 9pt&quot;&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 96%&quot;&gt;&lt;font style=&quot;font-size: 9pt&quot;&gt;Amounts Due from Ark Restaurants Corp. and affiliates are eliminated
upon consolidation.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfVariableInterestEntitiesTextBlock>
  <arkr:DueFromParentAndAffiliatesRelatingToVIEs id="_DueFromParentAndAffiliatesRelatingToVIEs-c0_AsOf31Dec2016_usd" unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">38000</arkr:DueFromParentAndAffiliatesRelatingToVIEs>
  <arkr:DueFromParentAndAffiliatesRelatingToVIEs id="_DueFromParentAndAffiliatesRelatingToVIEs-c1_AsOf1Oct2016_usd" unitRef="usd" contextRef="c1_AsOf1Oct2016" xs:nil="true"/>
  <us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssets unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">1358000</us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssets>
  <us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssets unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">1662000</us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssets>
  <arkr:DueToParentAndAffiliatesRelatingToVIEs id="_DueToParentAndAffiliatesRelatingToVIEs-c0_AsOf31Dec2016_usd" unitRef="usd" contextRef="c0_AsOf31Dec2016" xs:nil="true"/>
  <arkr:DueToParentAndAffiliatesRelatingToVIEs id="_DueToParentAndAffiliatesRelatingToVIEs-c1_AsOf1Oct2016_usd" unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">173000</arkr:DueToParentAndAffiliatesRelatingToVIEs>
  <arkr:TotalLiabilitiesRelatingToVIEs unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">421000</arkr:TotalLiabilitiesRelatingToVIEs>
  <arkr:TotalLiabilitiesRelatingToVIEs unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">598000</arkr:TotalLiabilitiesRelatingToVIEs>
  <arkr:EquityOfVariableInterestEntities unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">937000</arkr:EquityOfVariableInterestEntities>
  <arkr:EquityOfVariableInterestEntities unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">1064000</arkr:EquityOfVariableInterestEntities>
  <arkr:TotalLiabilitiesAndEquityRelatingToVIEs unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">1358000</arkr:TotalLiabilitiesAndEquityRelatingToVIEs>
  <arkr:TotalLiabilitiesAndEquityRelatingToVIEs unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">1662000</arkr:TotalLiabilitiesAndEquityRelatingToVIEs>
  <arkr:RecentRestaurantExpansionTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 3%; text-align: left&quot;&gt;&lt;b&gt;3.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 97%&quot;&gt;&lt;b&gt;RECENT RESTAURANT EXPANSION&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On October 22, 2015, the Company, through
its wholly-owned subsidiaries, Ark Shuckers, LLC and Ark Shuckers Real Estate, LLC, acquired the assets of &lt;i&gt;Shuckers Inc. &lt;/i&gt;(&amp;#x201c;&lt;i&gt;Shuckers&lt;/i&gt;&amp;#x201d;),
a restaurant and bar located at the Island Beach Resort in Jensen Beach, FL, and six condominium units (four of which house the
restaurant and bar operations). In addition, Ark Island Beach Resort LLC, a wholly-owned subsidiary of the Company, acquired Island
Beach Resort Inc., a management company that administers a rental pool of certain condominium units under lease. The total purchase
price was $5,717,000. The acquisition is accounted for as a business combination and was financed with a bank loan in the amount
of $5,000,000 and cash from operations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On November 30, 2016, the Company, through
newly formed, wholly-owned subsidiaries, acquired the assets of the Original Oyster House, Inc., a restaurant and bar located in
the City of Gulf Shores, Baldwin County, Alabama and the related real estate and an adjacent retail shopping plaza and the Original
Oyster House II, Inc., a restaurant and bar located in the City of Spanish Fort, Baldwin County, Alabama and the related real estate.
The total purchase price was for $10,750,000 plus inventory of approximately $293,000. The acquisition is accounted for as a business
combination and was financed with a bank loan from the Company&amp;#x2019;s existing lender in the amount of $8,000,000 and cash from
operations. A preliminary allocation of the fair values of the assets acquired, subject to final acquisition accounting, is as
follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 50%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;width: 82%; text-align: left&quot;&gt;Inventory&lt;/td&gt;&lt;td style=&quot;width: 3%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;293,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Land, buildings and fixed assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,950,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Goodwill and Intangibles&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;2,800,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;11,043,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Consolidated Condensed Statements of
Income for the 13-weeks ended December 31, 2016 include revenues and losses of approximately $1,680,000 and $(54,000), respectively,
related to the &lt;i&gt;Shuckers&lt;/i&gt; and &lt;i&gt;Oyster House&lt;/i&gt; properties. The unaudited pro forma financial information set forth below
is based upon the Company&amp;#x2019;s historical Consolidated Condensed Statements of Income for the 13-weeks ended December 31, 2016
and January 2, 2016 and includes the results of operations for &lt;i&gt;Shuckers &lt;/i&gt;and the &lt;i&gt;Oyster House &lt;/i&gt;properties for the periods
prior to acquisition. The unaudited pro forma financial information is presented for informational purposes only and may not be
indicative of what actual results of operations would have been had the acquisition of &lt;i&gt;Shuckers &lt;/i&gt;occurred on the dates indicated,
nor does it purport to represent the results of operations for future periods. &amp;#160;&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 70%; font-size: 8pt; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;7&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;13 Weeks Ended&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;January 2,&lt;br /&gt; 2016&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Total revenues&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;40,205&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;39,393&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Net income&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,941&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;426&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Net income per share - basic&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.57&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.12&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Net income per share - diluted&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.55&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.12&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt&quot;&gt;Basic&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,423&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,418&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt&quot;&gt;Diluted&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,507&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,517&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</arkr:RecentRestaurantExpansionTextBlock>
  <arkr:NumberOfCondominiumUnit unitRef="pure" contextRef="c45_AsOf22Oct2015_ShuckersIncMember" decimals="0">6</arkr:NumberOfCondominiumUnit>
  <arkr:NumberOfCondominiumUnitOfRestaurantAndBarOperations unitRef="pure" contextRef="c45_AsOf22Oct2015_ShuckersIncMember" decimals="0">4</arkr:NumberOfCondominiumUnitOfRestaurantAndBarOperations>
  <us-gaap:BusinessCombinationConsiderationTransferred1 unitRef="usd" contextRef="c46_From1Oct2015To31Oct2015_ShuckersIncMember" decimals="0">5717000</us-gaap:BusinessCombinationConsiderationTransferred1>
  <arkr:BankLoanRelatedToAcquisition unitRef="usd" contextRef="c46_From1Oct2015To31Oct2015_ShuckersIncMember" decimals="0">5000000</arkr:BankLoanRelatedToAcquisition>
  <us-gaap:BusinessCombinationConsiderationTransferred1 unitRef="usd" contextRef="c47_From1Nov2016To30Nov2016_OysterHouseMember" decimals="0">10750000</us-gaap:BusinessCombinationConsiderationTransferred1>
  <arkr:BusinessCombinationInventoryTransferred unitRef="usd" contextRef="c48_AsOf30Nov2016_OysterHouseMember" decimals="0">293000</arkr:BusinessCombinationInventoryTransferred>
  <arkr:BusinessCombinationBankLoan unitRef="usd" contextRef="c47_From1Nov2016To30Nov2016_OysterHouseMember" decimals="0">8000000</arkr:BusinessCombinationBankLoan>
  <us-gaap:BusinessAcquisitionsProFormaRevenue unitRef="usd" contextRef="c49_From2Oct2016To31Dec2016_ShuckersIncMember" decimals="0">1680000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:BusinessAcquisitionsProFormaRevenue unitRef="usd" contextRef="c38_From2Oct2016To31Dec2016_OysterHouseMember" decimals="0">-54000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="c4_From2Oct2016To31Dec2016">A preliminary allocation of the fair values of the assets acquired, subject to final acquisition accounting, is as follows:&lt;br /&gt;&lt;br /&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 50%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;width: 82%; text-align: left&quot;&gt;Inventory&lt;/td&gt;&lt;td style=&quot;width: 3%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;293,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Land, buildings and fixed assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,950,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px&quot;&gt;Goodwill and Intangibles&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right&quot;&gt;2,800,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right&quot;&gt;11,043,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="0">293000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="0">7950000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings>
  <us-gaap:Goodwill unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="0">2800000</us-gaap:Goodwill>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="0">11043000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets>
  <arkr:ScheduleOfAnnualFinancialInformationTableTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;div style=&quot;font-size:  8pt; &quot;&gt;
The unaudited pro forma financial information set forth below is based upon the Company&amp;#x2019;s historical Consolidated Condensed Statements of Income for the 13-weeks ended December 31, 2016 and January 2, 2016&lt;br /&gt;&lt;br /&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 70%; font-size: 8pt; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;7&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;13 Weeks Ended&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;January 2,&lt;br /&gt; 2016&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Total revenues&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;40,205&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;39,393&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Net income&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,941&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;426&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Net income per share - basic&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.57&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.12&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt&quot;&gt;Net income per share - diluted&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.55&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;0.12&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt&quot;&gt;Basic&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,423&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,418&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt&quot;&gt;Diluted&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,507&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,517&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</arkr:ScheduleOfAnnualFinancialInformationTableTextBlock>
  <us-gaap:BusinessAcquisitionsProFormaRevenue unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="-3">40205000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:BusinessAcquisitionsProFormaRevenue unitRef="usd" contextRef="c5_From4Oct2015To2Jan2016" decimals="-3">39393000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="-3">1941000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss unitRef="usd" contextRef="c5_From4Oct2015To2Jan2016" decimals="-3">426000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic unitRef="usdPershares" contextRef="c4_From2Oct2016To31Dec2016" decimals="2">0.57</us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic unitRef="usdPershares" contextRef="c5_From4Oct2015To2Jan2016" decimals="2">0.12</us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted unitRef="usdPershares" contextRef="c4_From2Oct2016To31Dec2016" decimals="2">0.55</us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted>
  <us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted unitRef="usdPershares" contextRef="c5_From4Oct2015To2Jan2016" decimals="2">0.12</us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted>
  <arkr:RecentRestaurantDispositionsTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 3%; text-align: left&quot;&gt;&lt;b&gt;4.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 97%&quot;&gt;&lt;b&gt;RECENT RESTAURANT DISPOSITIONS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;i&gt;Lease Expirations&lt;/i&gt; &amp;#x2013; On November
30, 2015, the Company&amp;#x2019;s lease at the &lt;i&gt;V-Bar&lt;/i&gt; located at the Venetian Casino Resort in Las Vegas, NV expired. The closure
of this property did not result in a material charge.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company was advised by the landlord
that it would have to vacate the &lt;i&gt;Center Caf&amp;#xe9;&lt;/i&gt; property located at Union Station in Washington, DC which was on a month-to-month
lease. The closure of this property occurred in February 2016 and did not result in a material charge.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;i&gt;Other&lt;/i&gt; &amp;#x2013; On November 18, 2016,
Ark Jupiter RI, LLC (&amp;#x201c;Ark Jupiter&amp;#x201d;), a wholly-owned subsidiary of the Company, entered into a ROFR Purchase and Sale
Agreement (the &amp;#x201c;ROFR&amp;#x201d;) with SCFRC-HWG, LLC, the landlord (the &amp;#x201c;Seller&amp;#x201d;) to purchase the land and building
in which the Company operates its &lt;i&gt;Rustic Inn&lt;/i&gt; location in Jupiter, Florida. The Seller had entered into a Purchase and Sale
Agreement with a third party to sell the premises; however, Ark Jupiter&amp;#x2019;s lease provided the Company with a right of first
refusal to purchase the property. Ark Jupiter exercised the ROFR on October 4, 2016 and made a ten (10%) percent deposit on the
purchase price of approximately Five Million Two Hundred Thousand Dollars ($5,200,000). Concurrent with the execution of the ROFR,
Ark Jupiter entered into a Purchase and Sale Agreement with 1065 A1A, LLC to sell this same property for Eight Million Two Hundred
Fifty Thousand Dollars ($8,250,000). In connection with the sale, Ark Jupiter and 1065 A1A, LLC have entered into a temporary lease
and sub-lease arrangement which expires on April 30, 2017, at which time the Company expects to vacate the space. In connection
with these transactions the Company recognized a gain in the amount of $1,637,000 during the 13-weeks ended December 31, 2016.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company&amp;#x2019;s is in the process of
transferring its lease and the related assets of &lt;i&gt;Canyon Road&lt;/i&gt; located in New York, NY to an unrelated third party. In connection
with this pending transfer, the Company recognized an impairment loss included in depreciation and amortization expense in the
amount of $75,000 for the 13-weeks ended December 31, 2016.&lt;/p&gt;&lt;br/&gt;</arkr:RecentRestaurantDispositionsTextBlock>
  <arkr:PercentageOfDepositOnPurchasePriceOfProperty unitRef="pure" contextRef="c51_AsOf18Nov2016" decimals="2">0.10</arkr:PercentageOfDepositOnPurchasePriceOfProperty>
  <us-gaap:InvestmentBuildingAndBuildingImprovements unitRef="usd" contextRef="c51_AsOf18Nov2016" decimals="0">5200000</us-gaap:InvestmentBuildingAndBuildingImprovements>
  <arkr:SellingPriceOfPropertyUnderAgreement unitRef="usd" contextRef="c52_From1Nov2016To18Nov2016" decimals="0">8250000</arkr:SellingPriceOfPropertyUnderAgreement>
  <us-gaap:LeaseExpirationDate1 contextRef="c53_From2Oct2016To31Dec2016_TemporaryAndSubLeaseArrangementMember">2017-04-30</us-gaap:LeaseExpirationDate1>
  <us-gaap:GainLossOnSaleOfPropertyPlantEquipment unitRef="usd" contextRef="c54_From2Oct2016To31Dec2016_A1ALLCMember" decimals="0">1637000</us-gaap:GainLossOnSaleOfPropertyPlantEquipment>
  <arkr:AmountOfImpairmentLossRecognizedRelatedToPendingTranfer unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">75000</arkr:AmountOfImpairmentLossRecognizedRelatedToPendingTranfer>
  <us-gaap:CostAndEquityMethodInvestmentsDisclosureTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 100%; font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 3%&quot;&gt;&lt;b&gt;5.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 97%&quot;&gt;&lt;b&gt;INVESTMENT IN NEW MEADOWLANDS RACETRACK&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On March 12, 2013, the Company made a $4,200,000
investment in the New Meadowlands Racetrack LLC (&amp;#x201c;NMR&amp;#x201d;) through its purchase of a membership interest in Meadowlands
Newmark, LLC, an existing member of NMR. On November 19, 2013, the Company invested an additional $464,000 in NMR through a purchase
of an additional membership interest in Meadowlands Newmark, LLC resulting in a total ownership of 11.6% of Meadowlands Newmark,
LLC, subject to dilution. In 2015, the Company invested an additional $222,000, as a result of capital calls, bringing its total
investment to $4,886,000 with no change in ownership. This investment has been accounted for based on the cost method. .&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In addition to the Company&amp;#x2019;s ownership
interest in NMR through Meadowlands Newmark, LLC, if casino gaming is approved at the Meadowlands and NMR is granted the right
to conduct said gaming, neither of which can be assured, the Company shall be granted the exclusive right to operate the food and
beverage concessions in the gaming facility with the exception of one restaurant.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In conjunction with this investment, the
Company, through a 97% owned subsidiary, Ark Meadowlands LLC (&amp;#x201c;AM VIE&amp;#x201d;), also entered into a long-term agreement with
NMR for the exclusive right to operate food and beverage concessions serving the new raceway facilities (the &amp;#x201c;Racing F&amp;amp;B
Concessions&amp;#x201d;) located in the new raceway grandstand constructed at the Meadowlands Racetrack in northern New Jersey. Under
the agreement, NMR is responsible to pay for the costs and expenses incurred in the operation of the Racing F&amp;amp;B Concessions,
and all revenues and profits thereof inure to the benefit of NMR. AM VIE receives an annual fee equal to 5% of the net profits
received by NMR from the Racing F&amp;amp;B Concessions during each calendar year. At December 31, 2016, it was determined that AM
VIE is a variable interest entity. However, based on qualitative consideration of the contracts with AM VIE, the operating structure
of AM VIE, the Company&amp;#x2019;s role with AM VIE, and that the Company is not obligated to absorb any expected losses of AM VIE,
the Company has concluded that it is not the primary beneficiary and not required to consolidate the operations of AM VIE.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company&amp;#x2019;s maximum exposure to
loss as a result of its involvement with AM VIE is limited to a receivable from AM VIE&amp;#x2019;s primary beneficiary (NMR, a related
party) which aggregated approximately $11,000 and $164,000 at December 31, 2016 and October 1, 2016, respectively, and are included
in Prepaid Expenses and Other Current Assets in the Consolidated Condensed Balance Sheets.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On April 25, 2014, the Company loaned $1,500,000
to Meadowlands Newmark, LLC. The note bears interest at 3%, compounded monthly and added to the principal, and is due in its entirety
on January 31, 2024. The note may be prepaid, in whole or in part, at any time without penalty or premium. On July 13, 2016, the
Company made an additional loan to Meadowlands Newmark, LLC in the amount of $200,000. Such amount is subject to the same terms
and conditions as the original loan as discussed above. The principal and accrued interest related to this note in the amounts
of $1,830,000 and $1,815,000, are included in Investment In and Receivable From New Meadowlands Racetrack in the Consolidated Balance
Sheets at December 31, 2016 and October 1, 2016, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In accordance with the cost method, our
initial investment is recorded at cost and we record dividend income when applicable, if dividends are declared. We review our
Investment in NMR each reporting period to determine whether a significant event or change in circumstances has occurred that may
have an adverse effect on its fair value, such as the defeat of the referendum for casino gaming in Northern New Jersey in November
2016. The voter referendum for casino gaming in Northern New Jersey was defeated in November 2016. State law prohibits the issue
from being put on the ballot before voters for the following two years. In connection with NMR&amp;#x2019;s restructuring of an existing
loan which comes due on June 30, 2018, and to extend the loan through December 2021, the Company funded its proportionate share
of a $3 million capital call rather than having its interest diluted (see Note 13).&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;As a result, we performed an assessment
of the recoverability of our indirect Investment in NMR as of October 1, 2016 which included estimates requiring significant management
judgment, include inherent uncertainties and are often &amp;#xb7;interdependent; therefore, they do not change in isolation. Factors
that management estimated include, among others, the probability of gambling being approved in Northern NJ which is the most heavily
weighted assumption and NMR obtaining a license to operate a casino, revenue levels, cost of capital, marketing spending, tax rates
and capital spending.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In performing this assessment, we estimated
the fair value of our Investment in NMR using our best estimate of these assumptions which we believe would be consistent with
what a hypothetical marketplace participant would use. The variability of these factors depends on a number of conditions, including
uncertainty about future events and our inability as a minority shareholder to control certain outcomes and thus our accounting
estimates may change from period to period. If other assumptions and estimates had been used when these tests were performed, impairment
charges could have resulted. As a result of the above, no impairment was deemed necessary as of December 31, 2016.&lt;/p&gt;&lt;br/&gt;</us-gaap:CostAndEquityMethodInvestmentsDisclosureTextBlock>
  <us-gaap:PaymentsToAcquireBusinessesAndInterestInAffiliates unitRef="usd" contextRef="c55_From30Sep2012To28Sep2013_MeadowlandsNewmarkLlcMember" decimals="0">4200000</us-gaap:PaymentsToAcquireBusinessesAndInterestInAffiliates>
  <us-gaap:PaymentsToAcquireAdditionalInterestInSubsidiaries unitRef="usd" contextRef="c56_From29Sep2013To27Sep2014_MeadowlandsNewmarkLlcMember" decimals="0">464000</us-gaap:PaymentsToAcquireAdditionalInterestInSubsidiaries>
  <arkr:CostMethodInvestmentsOwnershipPercentage unitRef="pure" contextRef="c57_AsOf27Sep2014_MeadowlandsNewmarkLlcMember" decimals="3">0.116</arkr:CostMethodInvestmentsOwnershipPercentage>
  <us-gaap:PaymentsToAcquireAdditionalInterestInSubsidiaries unitRef="usd" contextRef="c58_From28Sep2014To3Oct2015_MeadowlandsNewmarkLlcMember" decimals="0">222000</us-gaap:PaymentsToAcquireAdditionalInterestInSubsidiaries>
  <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures unitRef="usd" contextRef="c59_AsOf3Oct2015_MeadowlandsNewmarkLlcMember" decimals="0">4886000</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
  <us-gaap:MinorityInterestOwnershipPercentageByParent unitRef="pure" contextRef="c60_AsOf31Dec2016_ArkMeadowlandsLLCMember" decimals="2">0.97</us-gaap:MinorityInterestOwnershipPercentageByParent>
  <arkr:ProfitParticipationPercentage unitRef="pure" contextRef="c61_From2Oct2016To31Dec2016_ArkMeadowlandsLLCMember" decimals="2">0.05</arkr:ProfitParticipationPercentage>
  <arkr:MaximumLossRelatingToVIEIncludedInOtherCurrentAssets unitRef="usd" contextRef="c60_AsOf31Dec2016_ArkMeadowlandsLLCMember" decimals="0">11000</arkr:MaximumLossRelatingToVIEIncludedInOtherCurrentAssets>
  <arkr:MaximumLossRelatingToVIEIncludedInOtherCurrentAssets unitRef="usd" contextRef="c62_AsOf1Oct2016_ArkMeadowlandsLLCMember" decimals="0">164000</arkr:MaximumLossRelatingToVIEIncludedInOtherCurrentAssets>
  <arkr:LoansAndAdvancesToRelatedParty unitRef="usd" contextRef="c63_From1Apr2014To25Apr2014_MeadowlandsNewmarkLlcMember" decimals="0">1500000</arkr:LoansAndAdvancesToRelatedParty>
  <arkr:InterestRateOnLoan unitRef="pure" contextRef="c64_AsOf31Dec2016_MeadowlandsNewmarkLlcMember" decimals="2">0.03</arkr:InterestRateOnLoan>
  <arkr:LoanMaturityDate contextRef="c4_From2Oct2016To31Dec2016">2024-01-31</arkr:LoanMaturityDate>
  <arkr:AdditionalLoansAndAdvancesToRelatedParty unitRef="usd" contextRef="c65_AsOf13Jul2016_MeadowlandsNewmarkLlcMember" decimals="0">200000</arkr:AdditionalLoansAndAdvancesToRelatedParty>
  <arkr:PrincipalAndAccruedInterestIncludedInOtherAssets unitRef="usd" contextRef="c64_AsOf31Dec2016_MeadowlandsNewmarkLlcMember" decimals="0">1830000</arkr:PrincipalAndAccruedInterestIncludedInOtherAssets>
  <arkr:PrincipalAndAccruedInterestIncludedInOtherAssets unitRef="usd" contextRef="c66_AsOf1Oct2016_MeadowlandsNewmarkLlcMember" decimals="0">1815000</arkr:PrincipalAndAccruedInterestIncludedInOtherAssets>
  <arkr:ShareValueFundedOfCapitalCall unitRef="usd" contextRef="c67_From2Oct2016To31Dec2016_NewMeadowlandsRacetrackLLCMember" decimals="-6">3000000</arkr:ShareValueFundedOfCapitalCall>
  <us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 3%; text-align: left&quot;&gt;&lt;b&gt;6.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify; width: 97%&quot;&gt;&lt;b&gt;ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;Accrued expenses and other current liabilities
consist of the following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 90%; font-size: 8pt; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;October 1,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: center&quot;&gt;(In thousands)&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Sales tax payable&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,044&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;942&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Accrued wages and payroll related costs&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,862&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;2,495&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Customer advance deposits&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,772&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;4,077&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Accrued occupancy and other operating expenses&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,841&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,041&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;8,519&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;10,555&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock>
  <arkr:ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;div style=&quot;font-size:  8pt; &quot;&gt;
Accrued expenses and other current liabilities consist of the following:&lt;br /&gt;&lt;br /&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 90%; font-size: 8pt; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;October 1,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: center&quot;&gt;(In thousands)&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Sales tax payable&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,044&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;942&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Accrued wages and payroll related costs&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,862&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;2,495&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Customer advance deposits&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;1,772&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;4,077&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;Accrued occupancy and other operating expenses&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,841&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;3,041&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;8,519&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;10,555&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</arkr:ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock>
  <arkr:SalesTaxPayableCurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">1044000</arkr:SalesTaxPayableCurrent>
  <arkr:SalesTaxPayableCurrent unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">942000</arkr:SalesTaxPayableCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">1862000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">2495000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:CustomerAdvancesAndDepositsCurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">1772000</us-gaap:CustomerAdvancesAndDepositsCurrent>
  <us-gaap:CustomerAdvancesAndDepositsCurrent unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">4077000</us-gaap:CustomerAdvancesAndDepositsCurrent>
  <arkr:AccruedOccupancyAndOtherOperatingExpensesCurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">3841000</arkr:AccruedOccupancyAndOtherOperatingExpensesCurrent>
  <arkr:AccruedOccupancyAndOtherOperatingExpensesCurrent unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">3041000</arkr:AccruedOccupancyAndOtherOperatingExpensesCurrent>
  <arkr:NotesPayableTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 18pt&quot;&gt;&lt;b&gt;7.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;NOTES PAYABLE - BANK&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Long-term debt consists of the following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;border-bottom: Black 1px solid; font-weight: bold; text-align: center; font-size: 8pt&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;border-bottom: Black 1px solid; font-weight: bold; text-align: center; font-size: 8pt&quot;&gt;October 1,&lt;br /&gt; 2016&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;text-align: center; font-size: 8pt&quot;&gt;(In thousands)&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;text-align: center; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 66%; text-align: left; font-size: 8pt&quot;&gt;Promissory Note - Rustic Inn purchase&lt;/td&gt;&lt;td style=&quot;width: 3%; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right; font-size: 8pt&quot;&gt;3,503&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right; font-size: 8pt&quot;&gt;3,907&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;Promissory Note - Shuckers purchase&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;3,833&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;4,084&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px; font-size: 8pt&quot;&gt;Promissory Note - Oyster House purchase&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;8,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;15,336&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;7,991&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;Less: Current maturities&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;(4,216&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;(2,617&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px; font-size: 8pt&quot;&gt;Less: Unamortized deferred financing costs&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;(49&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;(53&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 3px; font-size: 8pt&quot;&gt;Long-term debt&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right; font-size: 8pt&quot;&gt;11,071&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right; font-size: 8pt&quot;&gt;5,321&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;On February 25, 2013, the Company issued a promissory
note to Bank Hapoalim B.M. (the &amp;#x201c;BHBM&amp;#x201d;) for $3,000,000. The note bore interest at LIBOR plus 3.5% per annum, and was
payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. On February 24, 2014, in connection with the
acquisition of &lt;i&gt;The Rustic Inn&lt;/i&gt;, the Company borrowed an additional $6,000,000 from BHBM under the same terms and conditions
as the original loan which was consolidated with the remaining principal balance from the original borrowing at that date. The
new loan is payable in 60 equal monthly installments of $134,722, which commenced on March 25, 2014. As of December 31, 2016, the
outstanding balance of this note payable was $3,503,000.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;On October 22, 2015, in connection with the
acquisition of &lt;i&gt;Shuckers&lt;/i&gt;, the Company issued a promissory note to BHBM for $5,000,000. The note bears interest at LIBOR plus
3.5% per annum, and is payable in 60 equal monthly installments of $83,333, commencing on November 22, 2015. As of December 31,
2016, the outstanding balance of this note payable was $3,833,000.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;On November 30, 2016, in connection with the
acquisition of the &lt;i&gt;Oyster House&lt;/i&gt; properties, the Company issued a promissory note to BHBM for $8,000,000. The note bears
interest at LIBOR plus 3.5% per annum, and is payable in 60 equal monthly installments of $133,273, commencing on January 1, 2017.
As of December 31, 2016, the outstanding balance of this note payable was $8,000,000.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;On October 22, 2015, in connection with the
&lt;i&gt;Shuckers&lt;/i&gt; transaction, the Company also entered into a credit agreement (the &amp;#x201c;Revolving Facility&amp;#x201d;) with BHBM
which expires on October 21, 2017 and provides for total availability of the lesser of (i) $10,000,000 and (ii) $20,000,000 less
the then aggregate amount of all indebtedness and obligations to BHBM. Borrowings under the Revolving Facility will be evidenced
by a promissory note (the &amp;#x201c;Revolving Note&amp;#x201d;) in favor of BHBM and will be payable over five years with interest at an
annual rate equal to LIBOR plus 3.5% per year. As of July 2, 2016, no additional amounts were outstanding under the Revolving Facility.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Deferred financing costs incurred in connection
with the Revolving Facility in the amount of $130,585 are being amortized over the life of the agreements on a straight-line basis.
Amortization expense of $11,000 and $9,000 is included in interest expense for the 13-weeks ended December 31, 2016 and January
2, 2016, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Borrowings under the Revolving Facility, which
include all of the above promissory notes, are secured by all tangible and intangible personal property (including accounts receivable,
inventory, equipment, general intangibles, documents, chattel paper, instruments, letter-of-credit rights, investment property,
intellectual property and deposit accounts) and fixtures of the Company.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The loan agreements provide, among other things,
that the Company meet minimum quarterly tangible net worth amounts, as defined, maintain a fixed charge coverage ratio of not less
than 1.1:1 and minimum annual net income amounts, and contain customary representations, warranties and affirmative covenants.
The agreements also contain customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness,
capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance
with all debt covenants as of December 31, 2016.&lt;/p&gt;&lt;br/&gt;</arkr:NotesPayableTextBlock>
  <us-gaap:DebtInstrumentFaceAmount unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">3000000</us-gaap:DebtInstrumentFaceAmount>
  <us-gaap:DebtInstrumentInterestRateTerms contextRef="c4_From2Oct2016To31Dec2016">LIBOR plus 3.5% per annum</us-gaap:DebtInstrumentInterestRateTerms>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 unitRef="pure" contextRef="c4_From2Oct2016To31Dec2016" decimals="3">0.035</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <arkr:NumberOfInstallments unitRef="pure" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">36</arkr:NumberOfInstallments>
  <us-gaap:DebtInstrumentPeriodicPayment unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">83333</us-gaap:DebtInstrumentPeriodicPayment>
  <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1 contextRef="c4_From2Oct2016To31Dec2016">2013-03-25</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
  <arkr:BankLoanRelatedToAcquisition unitRef="usd" contextRef="c68_From2Oct2016To31Dec2016_TheRusticInnMember" decimals="0">6000000</arkr:BankLoanRelatedToAcquisition>
  <arkr:NumberOfInstallments unitRef="pure" contextRef="c68_From2Oct2016To31Dec2016_TheRusticInnMember" decimals="0">60</arkr:NumberOfInstallments>
  <us-gaap:DebtInstrumentPeriodicPayment unitRef="usd" contextRef="c68_From2Oct2016To31Dec2016_TheRusticInnMember" decimals="0">134722</us-gaap:DebtInstrumentPeriodicPayment>
  <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1 contextRef="c68_From2Oct2016To31Dec2016_TheRusticInnMember">2014-03-25</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
  <arkr:NotePayableToBankBalanceOutstanding unitRef="usd" contextRef="c69_AsOf31Dec2016_TheRusticInnMember" decimals="0">3503000</arkr:NotePayableToBankBalanceOutstanding>
  <us-gaap:DebtInstrumentFaceAmount unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="0">5000000</us-gaap:DebtInstrumentFaceAmount>
  <us-gaap:DebtInstrumentInterestRateTerms contextRef="c49_From2Oct2016To31Dec2016_ShuckersIncMember">LIBOR plus3.5% per annum</us-gaap:DebtInstrumentInterestRateTerms>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 unitRef="pure" contextRef="c49_From2Oct2016To31Dec2016_ShuckersIncMember" decimals="3">0.035</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <arkr:NumberOfInstallments unitRef="pure" contextRef="c49_From2Oct2016To31Dec2016_ShuckersIncMember" decimals="0">60</arkr:NumberOfInstallments>
  <us-gaap:DebtInstrumentPeriodicPayment unitRef="usd" contextRef="c49_From2Oct2016To31Dec2016_ShuckersIncMember" decimals="0">83333</us-gaap:DebtInstrumentPeriodicPayment>
  <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1 contextRef="c49_From2Oct2016To31Dec2016_ShuckersIncMember">2015-11-22</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
  <arkr:NotePayableToBankBalanceOutstanding unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="0">3833000</arkr:NotePayableToBankBalanceOutstanding>
  <us-gaap:DebtInstrumentFaceAmount unitRef="usd" contextRef="c70_AsOf31Dec2016_OysterHouseMember" decimals="0">8000000</us-gaap:DebtInstrumentFaceAmount>
  <us-gaap:DebtInstrumentInterestRateTerms contextRef="c38_From2Oct2016To31Dec2016_OysterHouseMember">LIBOR plus 3.5% per annum</us-gaap:DebtInstrumentInterestRateTerms>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 unitRef="pure" contextRef="c38_From2Oct2016To31Dec2016_OysterHouseMember" decimals="3">0.035</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <arkr:NumberOfInstallments unitRef="pure" contextRef="c38_From2Oct2016To31Dec2016_OysterHouseMember" decimals="0">60</arkr:NumberOfInstallments>
  <us-gaap:DebtInstrumentPeriodicPayment unitRef="usd" contextRef="c38_From2Oct2016To31Dec2016_OysterHouseMember" decimals="0">133273</us-gaap:DebtInstrumentPeriodicPayment>
  <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1 contextRef="c38_From2Oct2016To31Dec2016_OysterHouseMember">2017-01-01</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
  <arkr:NotePayableToBankBalanceOutstanding unitRef="usd" contextRef="c70_AsOf31Dec2016_OysterHouseMember" decimals="0">8000000</arkr:NotePayableToBankBalanceOutstanding>
  <us-gaap:LineOfCreditFacilityExpirationDate1 contextRef="c71_From2Oct2016To31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember">2017-10-21</us-gaap:LineOfCreditFacilityExpirationDate1>
  <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity unitRef="usd" contextRef="c72_AsOf31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="0">10000000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity unitRef="usd" contextRef="c72_AsOf31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="0">20000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <arkr:NumberOfYearsForLoansPayable contextRef="c71_From2Oct2016To31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember">P5Y</arkr:NumberOfYearsForLoansPayable>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 unitRef="pure" contextRef="c71_From2Oct2016To31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="3">0.035</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:LineOfCreditFacilityFairValueOfAmountOutstanding unitRef="usd" contextRef="c73_AsOf2Jul2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="0">0</us-gaap:LineOfCreditFacilityFairValueOfAmountOutstanding>
  <us-gaap:OtherAmortizationOfDeferredCharges unitRef="usd" contextRef="c71_From2Oct2016To31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="0">130585</us-gaap:OtherAmortizationOfDeferredCharges>
  <us-gaap:AdjustmentForAmortization unitRef="usd" contextRef="c71_From2Oct2016To31Dec2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="0">11000</us-gaap:AdjustmentForAmortization>
  <us-gaap:AdjustmentForAmortization unitRef="usd" contextRef="c74_From4Oct2015To2Jan2016_ShuckersIncMember_RevolvingCreditFacilityMember" decimals="0">9000</us-gaap:AdjustmentForAmortization>
  <arkr:FixedChargeCoverageRatio unitRef="pure" contextRef="c75_From2Oct2016To31Dec2016_MinimumMember" decimals="3">0.011</arkr:FixedChargeCoverageRatio>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="c4_From2Oct2016To31Dec2016">Long-term debt consists of the following:&lt;br /&gt;&lt;br /&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;border-bottom: Black 1px solid; font-weight: bold; text-align: center; font-size: 8pt&quot;&gt;December 31,&lt;br /&gt; 2016&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;border-bottom: Black 1px solid; font-weight: bold; text-align: center; font-size: 8pt&quot;&gt;October 1,&lt;br /&gt; 2016&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;text-align: center; font-size: 8pt&quot;&gt;(In thousands)&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;text-align: center; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 66%; text-align: left; font-size: 8pt&quot;&gt;Promissory Note - Rustic Inn purchase&lt;/td&gt;&lt;td style=&quot;width: 3%; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right; font-size: 8pt&quot;&gt;3,503&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right; font-size: 8pt&quot;&gt;3,907&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;Promissory Note - Shuckers purchase&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;3,833&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;4,084&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px; font-size: 8pt&quot;&gt;Promissory Note - Oyster House purchase&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;8,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;15,336&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;7,991&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;Less: Current maturities&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;(4,216&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;(2,617&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1px; font-size: 8pt&quot;&gt;Less: Unamortized deferred financing costs&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;(49&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1px solid; text-align: right; font-size: 8pt&quot;&gt;(53&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; border-bottom: Black 1px solid; text-align: left; font-size: 8pt&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 3px; font-size: 8pt&quot;&gt;Long-term debt&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right; font-size: 8pt&quot;&gt;11,071&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 3px double; text-align: right; font-size: 8pt&quot;&gt;5,321&lt;/td&gt;&lt;td style=&quot;padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c69_AsOf31Dec2016_TheRusticInnMember" decimals="-3">3503000</us-gaap:NotesPayable>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c76_AsOf1Oct2016_TheRusticInnMember" decimals="-3">3907000</us-gaap:NotesPayable>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c50_AsOf31Dec2016_ShuckersIncMember" decimals="-3">3833000</us-gaap:NotesPayable>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c77_AsOf1Oct2016_ShuckersIncMember" decimals="-3">4084000</us-gaap:NotesPayable>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c70_AsOf31Dec2016_OysterHouseMember" decimals="-3">8000000</us-gaap:NotesPayable>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">15336000</us-gaap:NotesPayable>
  <us-gaap:NotesPayable unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">7991000</us-gaap:NotesPayable>
  <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-3">49000</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
  <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="-3">53000</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 18pt&quot;&gt;&lt;b&gt;8.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt; &amp;#x2014; The Company leases
its restaurants, bar facilities, and administrative headquarters through its subsidiaries under terms expiring at various dates
through 2032. Most of the leases provide for the payment of base rents plus real estate taxes, insurance and other expenses and,
in certain instances, for the payment of a percentage of the restaurant&amp;#x2019;s sales in excess of stipulated amounts at such facility
and in one instance based on profits.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;On January 12, 2016, the Company
entered into an Amended and Restated Lease for its &lt;i&gt;Sequoia &lt;/i&gt;property in Washington D.C. extending the lease for 15 years
through November 30, 2032 with one additional five-year option. Annual rent under the new lease is approximately $1,200,000 increasing
annually through expiration. Under the terms of the agreement, the property will be closed from January 1, 2017 through March 31,
2017 for renovation and reconcepting. The Company is currently developing the concept and design relating to the renovated space
and estimates the total cost to be approximately $6,000,000 to $7,000,000.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;&lt;b&gt;&lt;i&gt;Legal&lt;/i&gt; &lt;i&gt;Proceedings
&lt;/i&gt;&lt;/b&gt;&amp;#x2014; In the ordinary course of its business, the Company is a party to various lawsuits arising from accidents at its
restaurants and worker&amp;#x2019;s compensation claims, which are generally handled by the Company&amp;#x2019;s insurance carriers. The
employment by the Company of management personnel, waiters, waitresses and kitchen staff at a number of different restaurants has
resulted, from time to time, in litigation alleging violation by the Company of employment discrimination laws. Management believes,
based in part on the advice of counsel, that the ultimate resolution of these matters will not have a material adverse effect on
the Company&amp;#x2019;s consolidated financial position, results of operations or cash flows.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;&lt;b&gt;&lt;i&gt;Share Repurchase Plan&lt;/i&gt;&lt;/b&gt;
&amp;#x2014; On July 5, 2016, the Board of Directors authorized a share repurchase program authorizing management to purchase up to
500,000 shares of the Company&amp;#x2019;s common stock during the next twelve months. Any repurchase under the program will be effected
in compliance with Rule 10b-18 under the Securities Exchange Act of 1934 &amp;#x201c;Purchases of Certain Equity Securities by the Issuer
and Others&amp;#x201d;, funded using the Company&amp;#x2019;s working capital and be based on management&amp;#x2019;s evaluation of market conditions
and other factors. No repurchases were made during the 13-weeks ended December 31, 2016.&lt;/p&gt;&lt;br/&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <arkr:LeaseExpirationYear contextRef="c4_From2Oct2016To31Dec2016">2032</arkr:LeaseExpirationYear>
  <us-gaap:LesseeLeasingArrangementsOperatingLeasesRenewalTerm contextRef="c4_From2Oct2016To31Dec2016">P15Y</us-gaap:LesseeLeasingArrangementsOperatingLeasesRenewalTerm>
  <us-gaap:LeaseExpirationDate1 contextRef="c4_From2Oct2016To31Dec2016">2032-11-30</us-gaap:LeaseExpirationDate1>
  <us-gaap:LesseeLeasingArrangementsOperatingLeasesRenewalTerm contextRef="c78_From2Oct2016To31Dec2016_AdditionalLeaseExtensionOptionMember">P5Y</us-gaap:LesseeLeasingArrangementsOperatingLeasesRenewalTerm>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">1200000</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <us-gaap:ConstructionAndDevelopmentCosts unitRef="usd" contextRef="c79_From2Oct2016To31Dec2016_LeaseholdImprovementsMember_MinimumMember" decimals="0">6000000</us-gaap:ConstructionAndDevelopmentCosts>
  <us-gaap:ConstructionAndDevelopmentCosts unitRef="usd" contextRef="c80_From2Oct2016To31Dec2016_LeaseholdImprovementsMember_MaximumMember" decimals="0">7000000</us-gaap:ConstructionAndDevelopmentCosts>
  <us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased unitRef="shares" contextRef="c81_AsOf5Jul2016_MaximumMember" decimals="INF">500000</us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased>
  <us-gaap:StockRepurchasedDuringPeriodShares unitRef="shares" contextRef="c4_From2Oct2016To31Dec2016" decimals="INF">0</us-gaap:StockRepurchasedDuringPeriodShares>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 18pt; text-align: left&quot;&gt;&lt;b&gt;9.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;STOCK OPTIONS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The Company has options outstanding under two
stock option plans, the 2004 Stock Option Plan (the &amp;#x201c;2004 Plan&amp;#x201d;) and the 2010 Stock Option Plan (the &amp;#x201c;2010 Plan&amp;#x201d;),
which was approved by shareholders in the second quarter of 2010. Effective with this approval, the Company terminated the 2004
Plan. This action terminated the 400 authorized but unissued options under the 2004 Plan, but it did not affect any of the options
previously issued under the 2004 Plan. Options granted under the 2004 Plan are exercisable at prices at least equal to the fair
market value of such stock on the dates the options were granted. The options expire ten years after the date of grant. Options
granted under the 2010 Plan are exercisable at prices at least equal to the fair market value of such stock on the dates the options
were granted. The options expire ten years after the date of grant.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;On April 5, 2016, the shareholders
of the Company approved the 2016 Stock Option Plan and the Section 162(m) Cash Bonus Plan. Under the 2016 Stock Option Plan, 500,000
options were authorized for future grant and are exercisable at prices at least equal to the fair market value of such stock on
the dates the options were granted. The options expire ten years after the date of grant. Under the Section 162(m) Cash Bonus Plan,
compensation paid in excess of $1,000,000 to any employee who is the chief executive officer, or one of the three highest paid
executive officers on the last day of that tax year (other than the chief executive officer or the chief financial officer) will
meet certain &amp;#x201c;performance-based&amp;#x201d; requirements of Section 162(m) and the related IRS regulations in order for it to
be tax deductible.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;During the quarter ended December 31, 2016,
options to purchase 90,000 shares of common stock at an exercise price of $29.60 per share expired unexercised.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;No options or performance-based awards were
granted during the 13-week period ended December 31, 2016.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;A summary of stock option activity is presented
below:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;14&quot; style=&quot;text-align: center; border-bottom: Black 1px solid; font-size: 8pt&quot;&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Shares&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Exercise&lt;br /&gt; Price&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Contractual&lt;br /&gt; Term&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Aggregate&lt;br /&gt; Intrinsic&lt;br /&gt; Value&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 40%; font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Outstanding,
    beginning of period&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;518,608&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;19.76&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;5.1
                                                                                                 Years&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Options:&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt&quot;&gt;Granted&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt&quot;&gt;Exercised&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt&quot;&gt;Canceled
    or expired&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid&quot;&gt;(90,000&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;32.15&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Outstanding
    and expected to vest, end of period&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;428,608&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;17.85&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;5.9
                                                                                      Years&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;2,743,000&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Exercisable,
    end of period&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;428,608&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;17.85&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;5.9
                                                                                      Years&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;2,743,000&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Compensation cost charged to operations for
the 13-week periods ended December 31, 2016 and January 2, 2016 was $0 and $103,000, respectively. The compensation cost recognized
is classified as a general and administrative expense in the Consolidated Condensed Statements of Income.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;As of December 31, 2016, there
was no unrecognized compensation cost related to unvested stock options.&lt;/p&gt;&lt;br/&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <arkr:NumberOfStockOptionPlans unitRef="pure" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">2</arkr:NumberOfStockOptionPlans>
  <arkr:TerminatedUnissuedOptions unitRef="shares" contextRef="c82_From2Oct2016To31Dec2016_StockOption2004PlanMember" decimals="INF">400</arkr:TerminatedUnissuedOptions>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c82_From2Oct2016To31Dec2016_StockOption2004PlanMember">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c83_From2Oct2016To31Dec2016_StockOption2010PlanMember">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized unitRef="shares" contextRef="c84_AsOf31Dec2016_StockOption2016PlanMember" decimals="INF">500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c85_From2Oct2016To31Dec2016_StockOption2016PlanMember">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <arkr:MaximumAmountOfCompensationPaidUnderCashBonusPlan unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">1000000</arkr:MaximumAmountOfCompensationPaidUnderCashBonusPlan>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod unitRef="shares" contextRef="c4_From2Oct2016To31Dec2016" decimals="INF">90000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c4_From2Oct2016To31Dec2016" decimals="2">29.60</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c4_From2Oct2016To31Dec2016" decimals="INF">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensation unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">0</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation unitRef="usd" contextRef="c5_From4Oct2015To2Jan2016" decimals="0">103000</us-gaap:ShareBasedCompensation>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">0</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c4_From2Oct2016To31Dec2016">A summary of stock option activity is presented below:&lt;br /&gt;&lt;br /&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1px; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;14&quot; style=&quot;text-align: center; border-bottom: Black 1px solid; font-size: 8pt&quot;&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; font-size: 8pt&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1px; padding-left: 10pt; text-indent: -10pt; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Shares&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Exercise&lt;br /&gt; Price&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;3&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Contractual&lt;br /&gt; Term&lt;/td&gt;&lt;td style=&quot;font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1px&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid&quot;&gt;Aggregate&lt;br /&gt; Intrinsic&lt;br /&gt; Value&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;width: 40%; font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Outstanding,
    beginning of period&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;518,608&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;19.76&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;5.1
                                                                                                 Years&lt;/td&gt;&lt;td style=&quot;width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 3%; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Options:&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt&quot;&gt;Granted&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt&quot;&gt;Exercised&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 20pt&quot;&gt;Canceled
    or expired&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1px solid&quot;&gt;(90,000&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1px solid&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;32.15&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; font-size: 8pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom;  font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Outstanding
    and expected to vest, end of period&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;428,608&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;17.85&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;5.9
                                                                                      Years&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;2,743,000&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt&quot;&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt&quot;&gt;Exercisable,
    end of period&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;428,608&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;17.85&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right&quot;&gt;5.9
                                                                                      Years&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 3px double&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 3px double&quot;&gt;2,743,000&lt;/td&gt;&lt;td style=&quot;font: 8pt Times New Roman, Times, Serif; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c12_AsOf3Oct2015" decimals="INF">518608</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c12_AsOf3Oct2015" decimals="2">19.76</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <arkr:SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm contextRef="c86_From4Oct2015To1Oct2016">P5Y36D</arkr:SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod unitRef="shares" contextRef="c4_From2Oct2016To31Dec2016" decimals="INF">90000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c4_From2Oct2016To31Dec2016" decimals="2">32.15</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c0_AsOf31Dec2016" decimals="INF">428608</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c0_AsOf31Dec2016" decimals="2">17.85</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <arkr:SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm contextRef="c4_From2Oct2016To31Dec2016">P5Y328D</arkr:SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 unitRef="usd" contextRef="c1_AsOf1Oct2016" decimals="0">2743000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber unitRef="shares" contextRef="c0_AsOf31Dec2016" decimals="INF">428608</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c0_AsOf31Dec2016" decimals="2">17.85</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c4_From2Oct2016To31Dec2016">P5Y328D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">2743000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 18pt&quot;&gt;&lt;b&gt;10.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;INCOME TAXES&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The Company&amp;#x2019;s provision for income taxes
consists of Federal, state and local taxes in amounts necessary to align the Company&amp;#x2019;s year-to-date provision for income
taxes with the effective tax rate that the Company expects to achieve for the full year. Each quarter, the Company updates its
estimate of the annual effective tax rate and records cumulative adjustments as deemed necessary. The income tax provisions for
the 13-week periods ended December 31, 2016 and January 2, 2016 reflect effective tax rates of approximately 30% and 23%, respectively.&amp;#160;&amp;#160;The
Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result
of the generation of FICA tax credits and operating income attributable to the non-controlling interests of the VIEs that is not
taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual
tax rate could differ from current estimates.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The Company&amp;#x2019;s overall effective tax rate
in the future will be affected by factors such as the utilization of state and local net operating loss carryforwards, the generation
of FICA tax credits and the mix of earnings by state taxing jurisdiction as Nevada does not impose a&amp;#160; state income tax, as
compared to the other major state and local jurisdictions in which the Company has operations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;During the 13-weeks ended December 31, 2016,
certain equity compensation awards expired unexercised. As such, the Company reversed the related deferred tax asset in the amount
of approximately $397,000 as a charge to Additional Paid-in Capital as there was a sufficient pool of windfall tax benefit available.&lt;/p&gt;&lt;br/&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate unitRef="pure" contextRef="c4_From2Oct2016To31Dec2016" decimals="2">0.30</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
  <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate unitRef="pure" contextRef="c5_From4Oct2015To2Jan2016" decimals="2">0.23</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
  <arkr:DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">397000</arkr:DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital>
  <us-gaap:EarningsPerShareTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 18pt&quot;&gt;&lt;b&gt;11.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;INCOME PER SHARE OF COMMON STOCK&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Net income per share is calculated on the basis
of the weighted average number of common shares outstanding during each period plus, for diluted net income per share, the additional
dilutive effect of potential common stock. Potential common stock using the treasury stock method consists of dilutive stock options.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;For the 13-week period ended
December 31, 2016, options to purchase 66,000 shares of common stock at an exercise price of $12.04 per share and options to purchase
160,800 shares of common stock at an exercise price of $14.40 per share were included in diluted earnings per share. Options to
purchase 201,808 shares of common stock at an exercise price of $22.50 per share were not included in diluted earnings per share
as their impact would be anti-dilutive.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;For the 13-week period ended
January 2, 2016, options to purchase 66,000 shares of common stock at an exercise price of $12.04 per share, options to purchase
164,700 shares of common stock at an exercise price of $14.40 per share and options to purchase 203,000 shares of common stock
at an exercise price of $22.50 per share were included in diluted earnings per share. Options to purchase 90,000 shares of common
stock at an exercise price of $32.15 were not included in diluted earnings per share as their impact was anti-dilutive.&lt;/p&gt;&lt;br/&gt;</us-gaap:EarningsPerShareTextBlock>
  <arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c87_From2Oct2016To31Dec2016_ExercisePriceOneMember" decimals="INF">66000</arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c87_From2Oct2016To31Dec2016_ExercisePriceOneMember" decimals="2">12.04</arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare>
  <arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c88_From2Oct2016To31Dec2016_ExercisePriceTwoMember" decimals="INF">160800</arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c88_From2Oct2016To31Dec2016_ExercisePriceTwoMember" decimals="2">14.40</arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c89_From2Oct2016To31Dec2016_ExercisePriceThreeMember" decimals="INF">201808</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c89_From2Oct2016To31Dec2016_ExercisePriceThreeMember" decimals="2">22.50</arkr:ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare>
  <arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c90_From4Oct2015To2Jan2016_ExercisePriceOneMember" decimals="INF">66000</arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c90_From4Oct2015To2Jan2016_ExercisePriceOneMember" decimals="2">12.04</arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare>
  <arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c91_From4Oct2015To2Jan2016_ExercisePriceTwoMember" decimals="INF">164700</arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c91_From4Oct2015To2Jan2016_ExercisePriceTwoMember" decimals="2">14.40</arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare>
  <arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c92_From4Oct2015To2Jan2016_ExercisePriceThreeMember" decimals="INF">203000</arkr:DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c92_From4Oct2015To2Jan2016_ExercisePriceThreeMember" decimals="2">22.50</arkr:ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c93_From4Oct2015To2Jan2016_ExercisePriceFourMember" decimals="INF">90000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <arkr:ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare unitRef="usdPershares" contextRef="c93_From4Oct2015To2Jan2016_ExercisePriceFourMember" decimals="2">32.15</arkr:ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare>
  <arkr:DividendsTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 18pt; text-align: left&quot;&gt;&lt;b&gt;12.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;DIVIDENDS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;On December 7, 2016, the Board
of Directors declared a quarterly dividend of $0.25 per share on the Company&amp;#x2019;s common stock to be paid on January 3, 2017 to shareholders
of record at the close of business on December 20, 2016. The Company intends to continue to pay such quarterly cash dividends for
the foreseeable future, however, the payment of future dividends is at the discretion of the Company&amp;#x2019;s Board of Directors
and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant
factors.&lt;/p&gt;&lt;br/&gt;</arkr:DividendsTextBlock>
  <us-gaap:DividendsPayableAmountPerShare unitRef="usdPershares" contextRef="c94_AsOf7Dec2016" decimals="2">0.25</us-gaap:DividendsPayableAmountPerShare>
  <us-gaap:DividendPayableDateToBePaidDayMonthAndYear contextRef="c95_From1Dec2016To7Dec2016">2017-01-03</us-gaap:DividendPayableDateToBePaidDayMonthAndYear>
  <us-gaap:DividendsPayableDateOfRecordDayMonthAndYear contextRef="c95_From1Dec2016To7Dec2016">2016-12-20</us-gaap:DividendsPayableDateOfRecordDayMonthAndYear>
  <us-gaap:SubsequentEventsTextBlock contextRef="c4_From2Oct2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 18pt; text-align: left&quot;&gt;&lt;b&gt;13.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;SUBSEQUENT EVENTS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;On January 4, 2017, the Company
closed its &lt;i&gt;Sequoia&lt;/i&gt; property in Washington, DC for a major renovation. The restaurant is expected to re-open in May 2017.
In connection with this closure, the Company recognized an impairment loss related to fixed asset disposals in the amount of $283,000,
which is included in Depreciation and Amortization Expense for the 13-weeks ended December 31, 2016.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt&quot;&gt;On February 7, 2017, the Company
invested an additional $222,000 in NMR as a result of a capital call bringing its total equity investment to $5,108,000.&lt;/p&gt;&lt;br/&gt;</us-gaap:SubsequentEventsTextBlock>
  <us-gaap:SubsequentEventDescription contextRef="c4_From2Oct2016To31Dec2016">restaurant is expected to re-open in May 2017</us-gaap:SubsequentEventDescription>
  <us-gaap:ImpairmentOfLongLivedAssetsToBeDisposedOf unitRef="usd" contextRef="c4_From2Oct2016To31Dec2016" decimals="0">283000</us-gaap:ImpairmentOfLongLivedAssetsToBeDisposedOf>
  <arkr:BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity unitRef="usd" contextRef="c96_AsOf7Feb2017_NewMeadowlandsRacetrackLLCMember_SubsequentEventMember" decimals="0">222000</arkr:BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity>
  <arkr:BusinessAcquisitionEquityInvestmentAcquiredEntity unitRef="usd" contextRef="c96_AsOf7Feb2017_NewMeadowlandsRacetrackLLCMember_SubsequentEventMember" decimals="0">5108000</arkr:BusinessAcquisitionEquityInvestmentAcquiredEntity>
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      <link:roleType roleURI="http://www.arkrestaurants.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Disclosure - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2016-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2016/elts/us-types-2016-01-31.xsd"/>
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  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
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  <xs:element name="PropertyPlantAndEquipmentRelatingToVIEs" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_PropertyPlantAndEquipmentRelatingToVIEs"/>
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  <xs:element name="AccountsPayableTradeRelatingToVIEs" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="arkr_AccountsPayableTradeRelatingToVIEs"/>
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  <xs:element name="IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes"/>
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  <xs:element name="AmountOfImpairmentLossRecognizedRelatedToPendingTranfer" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer"/>
  <xs:element name="INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsTable"/>
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  <xs:element name="ProfitParticipationPercentage" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ProfitParticipationPercentage"/>
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  <xs:element name="LoansAndAdvancesToRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_LoansAndAdvancesToRelatedParty"/>
  <xs:element name="InterestRateOnLoan" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="arkr_InterestRateOnLoan"/>
  <xs:element name="LoanMaturityDate" type="xbrli:dateItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_LoanMaturityDate"/>
  <xs:element name="AdditionalLoansAndAdvancesToRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_AdditionalLoansAndAdvancesToRelatedParty"/>
  <xs:element name="PrincipalAndAccruedInterestIncludedInOtherAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_PrincipalAndAccruedInterestIncludedInOtherAssets"/>
  <xs:element name="ShareValueFundedOfCapitalCall" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="arkr_ShareValueFundedOfCapitalCall"/>
  <xs:element name="NOTESPAYABLEBANKDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="arkr_NOTESPAYABLEBANKDetailsTable"/>
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  <xs:element name="NumberOfYearsForLoansPayable" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_NumberOfYearsForLoansPayable"/>
  <xs:element name="FixedChargeCoverageRatio" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_FixedChargeCoverageRatio"/>
  <xs:element name="COMMITMENTSANDCONTINGENCIESDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="arkr_COMMITMENTSANDCONTINGENCIESDetailsTable"/>
  <xs:element name="COMMITMENTSANDCONTINGENCIESDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems"/>
  <xs:element name="LeaseExpirationYear" type="xbrli:gYearItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_LeaseExpirationYear"/>
  <xs:element name="STOCKOPTIONSDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="arkr_STOCKOPTIONSDetailsTable"/>
  <xs:element name="STOCKOPTIONSDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_STOCKOPTIONSDetailsLineItems"/>
  <xs:element name="NumberOfStockOptionPlans" type="xbrli:integerItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_NumberOfStockOptionPlans"/>
  <xs:element name="TerminatedUnissuedOptions" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_TerminatedUnissuedOptions"/>
  <xs:element name="MaximumAmountOfCompensationPaidUnderCashBonusPlan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan"/>
  <xs:element name="DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital"/>
  <xs:element name="ExercisePriceDomain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceDomain"/>
  <xs:element name="INCOMEPERSHAREOFCOMMONSTOCKDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsTable"/>
  <xs:element name="INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems"/>
  <xs:element name="DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount"/>
  <xs:element name="ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare"/>
  <xs:element name="ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare"/>
  <xs:element name="SUBSEQUENTEVENTSDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="arkr_SUBSEQUENTEVENTSDetailsTable"/>
  <xs:element name="SUBSEQUENTEVENTSDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_SUBSEQUENTEVENTSDetailsLineItems"/>
  <xs:element name="BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity"/>
  <xs:element name="BusinessAcquisitionEquityInvestmentAcquiredEntity" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity"/>
  <xs:element name="ExercisePriceAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="arkr_ExercisePriceAxis"/>
  <xs:element name="LoanTypeAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="arkr_LoanTypeAxis"/>
  <xs:element name="A1ALLCMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_A1ALLCMember"/>
  <xs:element name="AdditionalLeaseExtensionOptionMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_AdditionalLeaseExtensionOptionMember"/>
  <xs:element name="ArkHollywoodTampaInvestmentMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ArkHollywoodTampaInvestmentMember"/>
  <xs:element name="ArkMeadowlandsLLCMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ArkMeadowlandsLLCMember"/>
  <xs:element name="AtlanticCityMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_AtlanticCityMember"/>
  <xs:element name="BankHapoalimBMMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_BankHapoalimBMMember"/>
  <xs:element name="BostonMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_BostonMember"/>
  <xs:element name="BroadwayBurgerBarMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_BroadwayBurgerBarMember"/>
  <xs:element name="BryantParkNyMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_BryantParkNyMember"/>
  <xs:element name="CrabHouseMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_CrabHouseMember"/>
  <xs:element name="DaniaBeachMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_DaniaBeachMember"/>
  <xs:element name="ExercisePriceFiveMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceFiveMember"/>
  <xs:element name="ExercisePriceFourMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceFourMember"/>
  <xs:element name="ExercisePriceOneMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceOneMember"/>
  <xs:element name="ExercisePriceThreeMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceThreeMember"/>
  <xs:element name="ExercisePriceTwoMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ExercisePriceTwoMember"/>
  <xs:element name="FastFoodConceptsAndCateringOperationsMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_FastFoodConceptsAndCateringOperationsMember"/>
  <xs:element name="FoodCourtMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_FoodCourtMember"/>
  <xs:element name="FoxwoodsResortCasinoMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_FoxwoodsResortCasinoMember"/>
  <xs:element name="HardRockHotelAndCasinoMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_HardRockHotelAndCasinoMember"/>
  <xs:element name="HollywoodMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_HollywoodMember"/>
  <xs:element name="JupiterMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_JupiterMember"/>
  <xs:element name="LasVegasMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_LasVegasMember"/>
  <xs:element name="LasVegasNevadaMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_LasVegasNevadaMember"/>
  <xs:element name="LedyardMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_LedyardMember"/>
  <xs:element name="MeadowlandsNewmarkLlcMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_MeadowlandsNewmarkLlcMember"/>
  <xs:element name="NewMeadowlandsRacetrackLLCMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_NewMeadowlandsRacetrackLLCMember"/>
  <xs:element name="NewYorkCityMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_NewYorkCityMember"/>
  <xs:element name="NewYorkNewYorkHotelAndCasinoResortMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_NewYorkNewYorkHotelAndCasinoResortMember"/>
  <xs:element name="OysterHouseMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_OysterHouseMember"/>
  <xs:element name="PlanetHollywoodResortAndCasinoMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_PlanetHollywoodResortAndCasinoMember"/>
  <xs:element name="RestaurantsAndBarsMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_RestaurantsAndBarsMember"/>
  <xs:element name="ShuckersIncMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_ShuckersIncMember"/>
  <xs:element name="StockOption2004PlanMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_StockOption2004PlanMember"/>
  <xs:element name="StockOption2010PlanMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_StockOption2010PlanMember"/>
  <xs:element name="StockOption2016PlanMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_StockOption2016PlanMember"/>
  <xs:element name="TampaMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_TampaMember"/>
  <xs:element name="TemporaryAndSubLeaseArrangementMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_TemporaryAndSubLeaseArrangementMember"/>
  <xs:element name="TheRusticInnMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_TheRusticInnMember"/>
  <xs:element name="TropicanaHotelAndCasinoMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_TropicanaHotelAndCasinoMember"/>
  <xs:element name="UnsecuredPromissoryNoteMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_UnsecuredPromissoryNoteMember"/>
  <xs:element name="VenetianCasinoResortMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_VenetianCasinoResortMember"/>
  <xs:element name="WashingtonDCMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_WashingtonDCMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="arkr_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>7
<FILENAME>arkr-20161231_cal.xml
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Tue Feb 14 01:01:59 EST 2017 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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  <roleRef xlink:type="simple" xlink:href="arkr-20161231.xsd#arkr_r_ConsolidatedIncomeStatement" roleURI="http://www.arkrestaurants.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="arkr-20161231.xsd#arkr_r_ConsolidatedCashFlow" roleURI="http://www.arkrestaurants.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="arkr-20161231.xsd#arkr_r_ScheduleofvariableinterestentitiesTable" roleURI="http://www.arkrestaurants.com/role/ScheduleofvariableinterestentitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="arkr-20161231.xsd#arkr_r_ScheduleoffairvalueassetsacquiredTable" roleURI="http://www.arkrestaurants.com/role/ScheduleoffairvalueassetsacquiredTable"/>
  <roleRef xlink:type="simple" xlink:href="arkr-20161231.xsd#arkr_r_ScheduleofaccruedexpensesandothercurrentliabilitiesTable" roleURI="http://www.arkrestaurants.com/role/ScheduleofaccruedexpensesandothercurrentliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="arkr-20161231.xsd#arkr_r_ScheduleofLongtermdebtTable" roleURI="http://www.arkrestaurants.com/role/ScheduleofLongtermdebtTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.arkrestaurants.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="4" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets" order="5" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill" xlink:href="arkr-20161231.xsd#arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill" order="3" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Goodwill" order="4" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent" order="6" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" order="8" weight="1"/>
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    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableTradeCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilities" xlink:href="arkr-20161231.xsd#arkr_AccruedExpensesAndOtherCurrentLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilities" order="2" weight="1"/>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>8
<FILENAME>arkr-20161231_def.xml
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Tue Feb 14 01:01:59 EST 2017 -->
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  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents (includes $511 at December 31, 2016 and $889 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">CASH AND CASH EQUIVALENTS, Beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1" xml:lang="en-US">CASH AND CASH EQUIVALENTS, End of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_CashAndCashEquivalentsRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_CashAndCashEquivalentsRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_CashAndCashEquivalentsRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashAndCashEquivalentsRelatingToVIEs" xlink:to="arkr_CashAndCashEquivalentsRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_CashAndCashEquivalentsRelatingToVIEs_lbl0" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashAndCashEquivalentsRelatingToVIEs" xlink:to="arkr_CashAndCashEquivalentsRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable (includes $476 at December 31, 2016 and $429 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_AccountsReceivableRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_AccountsReceivableRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_AccountsReceivableRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccountsReceivableRelatingToVIEs" xlink:to="arkr_AccountsReceivableRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AccountsReceivableRelatingToVIEs_lbl0" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccountsReceivableRelatingToVIEs" xlink:to="arkr_AccountsReceivableRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromEmployeesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DueFromEmployeesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromEmployeesCurrent_lbl" xml:lang="en-US">Employee receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromEmployeesCurrent" xlink:to="us-gaap_DueFromEmployeesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories (includes $18 at December 31, 2016 and $23 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_InventoriesRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_InventoriesRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_InventoriesRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_InventoriesRelatingToVIEs" xlink:to="arkr_InventoriesRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_InventoriesRelatingToVIEs_lbl0" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_InventoriesRelatingToVIEs" xlink:to="arkr_InventoriesRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets" xlink:href="arkr-20161231.xsd#arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets (includes $226 at December 31, 2016 and $228 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets" xlink:to="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs" xlink:to="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs_lbl0" xml:lang="en-US">Prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs" xlink:to="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">FIXED ASSETS - Net (includes $18 at December 31, 2016 and $22 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_PropertyPlantAndEquipmentRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_PropertyPlantAndEquipmentRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_PropertyPlantAndEquipmentRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PropertyPlantAndEquipmentRelatingToVIEs" xlink:to="arkr_PropertyPlantAndEquipmentRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_PropertyPlantAndEquipmentRelatingToVIEs_lbl0" xml:lang="en-US">Fixed assets - net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PropertyPlantAndEquipmentRelatingToVIEs" xlink:to="arkr_PropertyPlantAndEquipmentRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill" xlink:href="arkr-20161231.xsd#arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill_lbl" xml:lang="en-US">INTANGIBLE ASSETS - Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill" xlink:to="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Goodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Goodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">GOODWILL</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Goodwill_lbl0" xml:lang="en-US">Goodwill and Intangibles</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IndefiniteLivedTrademarks" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedTrademarks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedTrademarks_lbl" xml:lang="en-US">TRADEMARKS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedTrademarks" xlink:to="us-gaap_IndefiniteLivedTrademarks_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent_lbl" xml:lang="en-US">DEFERRED INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US">Business Acquisition [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NewMeadowlandsRacetrackLLCMember" xlink:href="arkr-20161231.xsd#arkr_NewMeadowlandsRacetrackLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_NewMeadowlandsRacetrackLLCMember_lbl" xml:lang="en-US">New Meadowlands Racetrack LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewMeadowlandsRacetrackLLCMember" xlink:to="arkr_NewMeadowlandsRacetrackLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl" xml:lang="en-US">INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:to="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl0" xml:lang="en-US">Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:to="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">OTHER ASSETS (includes $71 at December 31, 2016 and October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_OtherAssetsRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_OtherAssetsRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_OtherAssetsRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OtherAssetsRelatingToVIEs" xlink:to="arkr_OtherAssetsRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_OtherAssetsRelatingToVIEs_lbl0" xml:lang="en-US">Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OtherAssetsRelatingToVIEs" xlink:to="arkr_OtherAssetsRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableTradeCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsPayableTradeCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableTradeCurrent_lbl" xml:lang="en-US">Accounts payable - trade (includes $55 at December 31, 2016 and $114 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableTradeCurrent" xlink:to="us-gaap_AccountsPayableTradeCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_AccountsPayableTradeRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_AccountsPayableTradeRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_AccountsPayableTradeRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Accounts payable trade</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccountsPayableTradeRelatingToVIEs" xlink:to="arkr_AccountsPayableTradeRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AccountsPayableTradeRelatingToVIEs_lbl0" xml:lang="en-US">Accounts payable - trade</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccountsPayableTradeRelatingToVIEs" xlink:to="arkr_AccountsPayableTradeRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilities" xlink:href="arkr-20161231.xsd#arkr_AccruedExpensesAndOtherCurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilities_lbl" xml:lang="en-US">Accrued expenses and other current liabilities (includes $299 at December 31, 2016 and $238 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedExpensesAndOtherCurrentLiabilities" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilities_lbl0" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedExpensesAndOtherCurrentLiabilities" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs_lbl0" xml:lang="en-US">Accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedIncomeTaxesCurrent_lbl" xml:lang="en-US">Accrued income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NotesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableCurrent_lbl" xml:lang="en-US">Current portion of notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_NotesPayableCurrent_lbl0" xml:lang="en-US">Less: Current maturities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredRentCreditNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredRentCreditNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRentCreditNoncurrent_lbl" xml:lang="en-US">OPERATING LEASE DEFERRED CREDIT (includes $67 at December 31, 2016 and $73 at October 1, 2016 related to VIEs)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRentCreditNoncurrent" xlink:to="us-gaap_DeferredRentCreditNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DeferredRentCreditNoncurrentRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_DeferredRentCreditNoncurrentRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="arkr_DeferredRentCreditNoncurrentRelatingToVIEs_lbl" xml:lang="en-US">VIEs, Operating lease deferred credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DeferredRentCreditNoncurrentRelatingToVIEs" xlink:to="arkr_DeferredRentCreditNoncurrentRelatingToVIEs_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DeferredRentCreditNoncurrentRelatingToVIEs_lbl0" xml:lang="en-US">Operating lease deferred credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DeferredRentCreditNoncurrentRelatingToVIEs" xlink:to="arkr_DeferredRentCreditNoncurrentRelatingToVIEs_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermNotesPayable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LongTermNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermNotesPayable_lbl" xml:lang="en-US">NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LongTermNotesPayable_lbl0" xml:lang="en-US">Long-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommitmentsAndContingencies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 3,423 shares at December 31, 2016 and October 1, 2016; outstanding, 3,423 shares at December 31, 2016 and October 1, 2016</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Ark Restaurants Corp. shareholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_MinorityInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">NON-CONTROLLING INTERESTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">TOTAL EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">BALANCE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1" xml:lang="en-US">BALANCE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FoodAndBeverageRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FoodAndBeverageRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FoodAndBeverageRevenue_lbl" xml:lang="en-US">Food and beverage sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FoodAndBeverageRevenue" xlink:to="us-gaap_FoodAndBeverageRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherSalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherSalesRevenueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherSalesRevenueNet_lbl" xml:lang="en-US">Other revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherSalesRevenueNet" xlink:to="us-gaap_OtherSalesRevenueNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_SalesRevenueNet_lbl" xml:lang="en-US">Total revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FoodAndBeverageCostOfSales" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FoodAndBeverageCostOfSales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FoodAndBeverageCostOfSales_lbl" xml:lang="en-US">Food and beverage cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FoodAndBeverageCostOfSales" xlink:to="us-gaap_FoodAndBeverageCostOfSales_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalariesAndWages" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SalariesAndWages"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalariesAndWages_lbl" xml:lang="en-US">Payroll expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalariesAndWages" xlink:to="us-gaap_SalariesAndWages_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OccupancyCosts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OccupancyCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OccupancyCosts_lbl" xml:lang="en-US">Occupancy expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OccupancyCosts" xlink:to="us-gaap_OccupancyCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCostAndExpenseOperating" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherCostAndExpenseOperating"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCostAndExpenseOperating_lbl" xml:lang="en-US">Other operating costs and expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostAndExpenseOperating" xlink:to="us-gaap_OtherCostAndExpenseOperating_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DepreciationAndAmortizationAsResultOfReclassification" xlink:href="arkr-20161231.xsd#arkr_DepreciationAndAmortizationAsResultOfReclassification"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_DepreciationAndAmortizationAsResultOfReclassification_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DepreciationAndAmortizationAsResultOfReclassification" xlink:to="arkr_DepreciationAndAmortizationAsResultOfReclassification_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostsAndExpenses"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherOperatingIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherOperatingIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherOperatingIncome_lbl" xml:lang="en-US">RESTAURANT OPERATING INCOME</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">OPERATING INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentIncomeInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InvestmentIncomeInterest_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other (income) expense, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other (income) expense, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">INCOME BEFORE PROVISION FOR INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">CONSOLIDATED NET INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_lbl0" xml:lang="en-US">Net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl1" xml:lang="en-US">Consolidated net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net income attributable to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">BALANCE (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_lbl0" xml:lang="en-US">BALANCE (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_lbl" xml:lang="en-US">Distributions to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders" xlink:to="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_DividendsCommonStock_lbl" xml:lang="en-US">Accrued and paid dividends - $0.25 per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsCommonStock" xlink:to="us-gaap_DividendsCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockDividendsPerShareCashPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockDividendsPerShareCashPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockDividendsPerShareCashPaid_lbl" xml:lang="en-US">Dividends, per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockDividendsPerShareCashPaid" xlink:to="us-gaap_CommonStockDividendsPerShareCashPaid_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockDividendsPerShareCashPaid_lbl0" xml:lang="en-US">Dividends, per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockDividendsPerShareCashPaid" xlink:to="us-gaap_CommonStockDividendsPerShareCashPaid_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet_lbl" xml:lang="en-US">Change in excess tax benefits from stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet" xlink:to="us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TreasuryStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockMember_lbl" xml:lang="en-US">Treasury Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockMember" xlink:to="us-gaap_TreasuryStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ParentMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ParentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ParentMember_lbl" xml:lang="en-US">Parent [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ParentMember" xlink:to="us-gaap_ParentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NoncontrollingInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Noncontrolling Interest [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfBusiness" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnSaleOfBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnSaleOfBusiness_lbl" xml:lang="en-US">Loss on closure of restaurant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfBusiness" xlink:to="us-gaap_GainLossOnSaleOfBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnDispositionOfAssets1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnDispositionOfAssets1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnDispositionOfAssets1_lbl" xml:lang="en-US">Loss on disposal of assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnDispositionOfAssets1" xlink:to="us-gaap_GainLossOnDispositionOfAssets1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl0" xml:lang="en-US">Share-based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xml:lang="en-US">Amortization of deferred financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:to="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_OperatingLeaseDeferredCredit" xlink:href="arkr-20161231.xsd#arkr_OperatingLeaseDeferredCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="arkr_OperatingLeaseDeferredCredit_lbl" xml:lang="en-US">Operating lease deferred credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OperatingLeaseDeferredCredit" xlink:to="arkr_OperatingLeaseDeferredCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes" xlink:href="arkr-20161231.xsd#arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes_lbl" xml:lang="en-US">Prepaid, refundable and accrued income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes" xlink:to="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl" xml:lang="en-US">Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xml:lang="en-US">Accounts payable - trade</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities" xlink:href="arkr-20161231.xsd#arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities_lbl" xml:lang="en-US">Accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities" xlink:to="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_LoansAndAdvancesMadeToEmployees" xlink:href="arkr-20161231.xsd#arkr_LoansAndAdvancesMadeToEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LoansAndAdvancesMadeToEmployees_lbl" xml:lang="en-US">Loans and advances made to employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LoansAndAdvancesMadeToEmployees" xlink:to="arkr_LoansAndAdvancesMadeToEmployees_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_PaymentsReceivedOnEmployeeReceivables" xlink:href="arkr-20161231.xsd#arkr_PaymentsReceivedOnEmployeeReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_PaymentsReceivedOnEmployeeReceivables_lbl" xml:lang="en-US">Payments received on employee receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PaymentsReceivedOnEmployeeReceivables" xlink:to="arkr_PaymentsReceivedOnEmployeeReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Proceeds from the sale of the Rustic Inn, Jupiter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_OysterHouseMember" xlink:href="arkr-20161231.xsd#arkr_OysterHouseMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_OysterHouseMember_lbl" xml:lang="en-US">Oyster House [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OysterHouseMember" xlink:to="arkr_OysterHouseMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates_lbl" xml:lang="en-US">Purchase of restaurants and bars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates" xlink:to="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates_lbl0" xml:lang="en-US">Payments to Acquire Businesses and Interest in Affiliates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates" xlink:to="us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_ShuckersIncMember" xlink:href="arkr-20161231.xsd#arkr_ShuckersIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_ShuckersIncMember_lbl" xml:lang="en-US">Shuckers Inc [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ShuckersIncMember" xlink:to="arkr_ShuckersIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfNotesPayable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RepaymentsOfNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfNotesPayable_lbl" xml:lang="en-US">Principal payments on notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfNotesPayable" xlink:to="us-gaap_RepaymentsOfNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfFinancingCosts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsOfFinancingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfFinancingCosts_lbl" xml:lang="en-US">Payment of debt financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfFinancingCosts" xlink:to="us-gaap_PaymentsOfFinancingCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDividendsCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsOfDividendsCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfDividendsCommonStock_lbl" xml:lang="en-US">Dividends paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDividendsCommonStock" xlink:to="us-gaap_PaymentsOfDividendsCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from issuance of stock upon exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToMinorityShareholders" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToMinorityShareholders"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_PaymentsToMinorityShareholders_lbl" xml:lang="en-US">Distributions to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToMinorityShareholders" xlink:to="us-gaap_PaymentsToMinorityShareholders_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">NET DECREASE IN CASH AND CASH EQUIVALENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US">Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaid" xlink:to="us-gaap_InterestPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NotesPayableInConnectionWithAcquisition" xlink:href="arkr-20161231.xsd#arkr_NotesPayableInConnectionWithAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NotesPayableInConnectionWithAcquisition_lbl" xml:lang="en-US">Note payable in connection with the purchase of restaurants and bars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NotesPayableInConnectionWithAcquisition" xlink:to="arkr_NotesPayableInConnectionWithAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation" xlink:href="arkr-20161231.xsd#arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation_lbl" xml:lang="en-US">Changes in excess tax benefits from stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation" xlink:to="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ConsolidatedCondensedFinancialStatementsAbstract" xlink:href="arkr-20161231.xsd#arkr_ConsolidatedCondensedFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ConsolidatedCondensedFinancialStatementsAbstract_lbl" xml:lang="en-US">Consolidated Condensed Financial Statements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ConsolidatedCondensedFinancialStatementsAbstract" xlink:to="arkr_ConsolidatedCondensedFinancialStatementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_VariableInterestEntitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_VariableInterestEntitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_VariableInterestEntitiesAbstract_lbl" xml:lang="en-US">Variable Interest Entities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_VariableInterestEntitiesAbstract" xlink:to="arkr_VariableInterestEntitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfVariableInterestEntitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfVariableInterestEntitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfVariableInterestEntitiesAbstract_lbl" xml:lang="en-US">Schedule of variable interest entities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfVariableInterestEntitiesAbstract" xlink:to="arkr_ScheduleOfVariableInterestEntitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DueFromParentAndAffiliatesRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_DueFromParentAndAffiliatesRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DueFromParentAndAffiliatesRelatingToVIEs_lbl" xml:lang="en-US">Due from Ark Restaurants Corp. and affiliates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DueFromParentAndAffiliatesRelatingToVIEs" xlink:to="arkr_DueFromParentAndAffiliatesRelatingToVIEs_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets_lbl" xml:lang="en-US">Total assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets" xlink:to="us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DueToParentAndAffiliatesRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_DueToParentAndAffiliatesRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DueToParentAndAffiliatesRelatingToVIEs_lbl" xml:lang="en-US">Due to Ark Restaurants Corp. and affiliates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DueToParentAndAffiliatesRelatingToVIEs" xlink:to="arkr_DueToParentAndAffiliatesRelatingToVIEs_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_TotalLiabilitiesRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_TotalLiabilitiesRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="arkr_TotalLiabilitiesRelatingToVIEs_lbl" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TotalLiabilitiesRelatingToVIEs" xlink:to="arkr_TotalLiabilitiesRelatingToVIEs_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_EquityOfVariableInterestEntities" xlink:href="arkr-20161231.xsd#arkr_EquityOfVariableInterestEntities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_EquityOfVariableInterestEntities_lbl" xml:lang="en-US">Equity of variable interest entities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_EquityOfVariableInterestEntities" xlink:to="arkr_EquityOfVariableInterestEntities_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_TotalLiabilitiesAndEquityRelatingToVIEs" xlink:href="arkr-20161231.xsd#arkr_TotalLiabilitiesAndEquityRelatingToVIEs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="arkr_TotalLiabilitiesAndEquityRelatingToVIEs_lbl" xml:lang="en-US">Total liabilities and equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TotalLiabilitiesAndEquityRelatingToVIEs" xlink:to="arkr_TotalLiabilitiesAndEquityRelatingToVIEs_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_RecentRestaurantExpansionAbstract" xlink:href="arkr-20161231.xsd#arkr_RecentRestaurantExpansionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RecentRestaurantExpansionAbstract_lbl" xml:lang="en-US">Recent Restaurant Expansion [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentRestaurantExpansionAbstract" xlink:to="arkr_RecentRestaurantExpansionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfFairValueAssetsAcquiredAbstract" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfFairValueAssetsAcquiredAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfFairValueAssetsAcquiredAbstract_lbl" xml:lang="en-US">Schedule of fair value assets acquired [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfFairValueAssetsAcquiredAbstract" xlink:to="arkr_ScheduleOfFairValueAssetsAcquiredAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl" xml:lang="en-US">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings_lbl" xml:lang="en-US">Land, buildings and fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract_lbl" xml:lang="en-US">Schedule of unaudited pro forma financial information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract" xlink:to="arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xml:lang="en-US">Total revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl0" xml:lang="en-US">Business Acquisition, Pro Forma Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xml:lang="en-US">Net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:to="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_lbl" xml:lang="en-US">Net income per share - basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_lbl" xml:lang="en-US">Net income per share - diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:to="us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_RecentRestaurantDispositionsAbstract" xlink:href="arkr-20161231.xsd#arkr_RecentRestaurantDispositionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RecentRestaurantDispositionsAbstract_lbl" xml:lang="en-US">Recent Restaurant Dispositions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentRestaurantDispositionsAbstract" xlink:to="arkr_RecentRestaurantDispositionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract_lbl" xml:lang="en-US">Disclosure Text Block Supplement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DisclosureTextBlockSupplementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of accrued expenses and other current liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract" xlink:to="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_SalesTaxPayableCurrent" xlink:href="arkr-20161231.xsd#arkr_SalesTaxPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_SalesTaxPayableCurrent_lbl" xml:lang="en-US">Sales tax payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SalesTaxPayableCurrent" xlink:to="arkr_SalesTaxPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued wages and payroll related costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerAdvancesAndDepositsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CustomerAdvancesAndDepositsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CustomerAdvancesAndDepositsCurrent_lbl" xml:lang="en-US">Customer advance deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerAdvancesAndDepositsCurrent" xlink:to="us-gaap_CustomerAdvancesAndDepositsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent" xlink:href="arkr-20161231.xsd#arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent_lbl" xml:lang="en-US">Accrued occupancy and other operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent" xlink:to="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NotesPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableAbstract_lbl" xml:lang="en-US">Notes Payable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_NotesPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfLongTermDebtAbstract" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfLongTermDebtAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfLongTermDebtAbstract_lbl" xml:lang="en-US">Schedule of Long-term debt [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfLongTermDebtAbstract" xlink:to="arkr_ScheduleOfLongTermDebtAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_TheRusticInnMember" xlink:href="arkr-20161231.xsd#arkr_TheRusticInnMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_TheRusticInnMember_lbl" xml:lang="en-US">The Rustic Inn [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TheRusticInnMember" xlink:to="arkr_TheRusticInnMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayable_lbl" xml:lang="en-US">Promissory Note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_lbl" xml:lang="en-US">Less: Unamortized deferred financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xml:lang="en-US">Disclosure of Compensation Related Costs, Share-based Payments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfStockOptionsActivityAbstract" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfStockOptionsActivityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfStockOptionsActivityAbstract_lbl" xml:lang="en-US">Schedule of stock options, activity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfStockOptionsActivityAbstract" xlink:to="arkr_ScheduleOfStockOptionsActivityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Outstanding, beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Outstanding and expected to vest, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Outstanding, beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Outstanding and expected to vest, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm" xlink:href="arkr-20161231.xsd#arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Outstanding, beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm" xlink:to="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">Outstanding and expected to vest, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm" xlink:to="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl" xml:lang="en-US">Canceled or expired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Canceled or expired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Outstanding and expected to vest, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0" xml:lang="en-US">Exercisable, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Exercisable, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Exercisable, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Exercisable, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Earnings Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl0" xml:lang="en-US">NET INCOME PER ARK RESTAURANTS CORP. COMMON SHARE:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsAbstract_lbl" xml:lang="en-US">Dividends [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsAbstract" xlink:to="us-gaap_DividendsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_LiabilitiesAndEquityAbstract" xlink:href="arkr-20161231.xsd#arkr_LiabilitiesAndEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LiabilitiesAndEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LiabilitiesAndEquityAbstract" xlink:to="arkr_LiabilitiesAndEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">EQUITY:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RevenuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">REVENUES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl" xml:lang="en-US">COSTS AND EXPENSES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract_lbl" xml:lang="en-US">OTHER (INCOME) EXPENSE:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract" xlink:href="arkr-20161231.xsd#arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract_lbl" xml:lang="en-US">WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract" xlink:to="arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_CashFlowsFromOperatingActivitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_CashFlowsFromOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_CashFlowsFromOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashFlowsFromOperatingActivitiesAbstract" xlink:to="arkr_CashFlowsFromOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile consolidated net income to net cash provided by (used in) operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_CashFlowsFromInvestingActivitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_CashFlowsFromInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashFlowsFromInvestingActivitiesAbstract" xlink:to="arkr_CashFlowsFromInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_CashFlowsFromFinancingActivitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_CashFlowsFromFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_CashFlowsFromFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashFlowsFromFinancingActivitiesAbstract" xlink:to="arkr_CashFlowsFromFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_SupplementalDisclosuresOfCashFlowInformationAbstract" xlink:href="arkr-20161231.xsd#arkr_SupplementalDisclosuresOfCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SupplementalDisclosuresOfCashFlowInformationAbstract_lbl" xml:lang="en-US">SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SupplementalDisclosuresOfCashFlowInformationAbstract" xlink:to="arkr_SupplementalDisclosuresOfCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_CashPaidDuringThePeriodForAbstract" xlink:href="arkr-20161231.xsd#arkr_CashPaidDuringThePeriodForAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_CashPaidDuringThePeriodForAbstract_lbl" xml:lang="en-US">Cash paid during the period for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashPaidDuringThePeriodForAbstract" xlink:to="arkr_CashPaidDuringThePeriodForAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NonCashFinancingActivitiesAbstract" xlink:href="arkr-20161231.xsd#arkr_NonCashFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NonCashFinancingActivitiesAbstract_lbl" xml:lang="en-US">Non-cash financing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NonCashFinancingActivitiesAbstract" xlink:to="arkr_NonCashFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ConsolidatedCondensedFinancialStatementsTextBlock" xlink:href="arkr-20161231.xsd#arkr_ConsolidatedCondensedFinancialStatementsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ConsolidatedCondensedFinancialStatementsTextBlock_lbl" xml:lang="en-US">Consolidated Condensed Financial Statements [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ConsolidatedCondensedFinancialStatementsTextBlock" xlink:to="arkr_ConsolidatedCondensedFinancialStatementsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_VariableInterestEntitiesTextBlock" xlink:href="arkr-20161231.xsd#arkr_VariableInterestEntitiesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_VariableInterestEntitiesTextBlock_lbl" xml:lang="en-US">Variable Interest Entities [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_VariableInterestEntitiesTextBlock" xlink:to="arkr_VariableInterestEntitiesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfVariableInterestEntitiesTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfVariableInterestEntitiesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfVariableInterestEntitiesTextBlock_lbl" xml:lang="en-US">Schedule of Variable Interest Entities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfVariableInterestEntitiesTextBlock" xlink:to="us-gaap_ScheduleOfVariableInterestEntitiesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_RecentRestaurantExpansionTextBlock" xlink:href="arkr-20161231.xsd#arkr_RecentRestaurantExpansionTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RecentRestaurantExpansionTextBlock_lbl" xml:lang="en-US">Recent Restaurant Expansion [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentRestaurantExpansionTextBlock" xlink:to="arkr_RecentRestaurantExpansionTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xml:lang="en-US">Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:to="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfAnnualFinancialInformationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of Annual Financial Information [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock" xlink:to="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_RecentRestaurantDispositionsTextBlock" xlink:href="arkr-20161231.xsd#arkr_RecentRestaurantDispositionsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RecentRestaurantDispositionsTextBlock_lbl" xml:lang="en-US">Recent Restaurant Dispositions [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentRestaurantDispositionsTextBlock" xlink:to="arkr_RecentRestaurantDispositionsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostAndEquityMethodInvestmentsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostAndEquityMethodInvestmentsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostAndEquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US">Cost and Equity Method Investments Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostAndEquityMethodInvestmentsDisclosureTextBlock" xlink:to="us-gaap_CostAndEquityMethodInvestmentsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_lbl" xml:lang="en-US">Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" xlink:to="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock" xlink:href="arkr-20161231.xsd#arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Accrued Expenses And Other Current Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock" xlink:to="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NotesPayableTextBlock" xlink:href="arkr-20161231.xsd#arkr_NotesPayableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NotesPayableTextBlock_lbl" xml:lang="en-US">Notes Payable [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NotesPayableTextBlock" xlink:to="arkr_NotesPayableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">Schedule of Debt [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">Disclosure of Compensation Related Costs, Share-based Payments [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_OptionsAbstract" xlink:href="arkr-20161231.xsd#arkr_OptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_OptionsAbstract_lbl" xml:lang="en-US">Options:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OptionsAbstract" xlink:to="arkr_OptionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">Earnings Per Share [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DividendsTextBlock" xlink:href="arkr-20161231.xsd#arkr_DividendsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DividendsTextBlock_lbl" xml:lang="en-US">Dividends [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DividendsTextBlock" xlink:to="arkr_DividendsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplierConcentrationRiskMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SupplierConcentrationRiskMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplierConcentrationRiskMember_lbl" xml:lang="en-US">Supplier Concentration Risk [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplierConcentrationRiskMember" xlink:to="us-gaap_SupplierConcentrationRiskMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementBusinessSegmentsAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="us-gaap_StatementBusinessSegmentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_RestaurantsAndBarsMember" xlink:href="arkr-20161231.xsd#arkr_RestaurantsAndBarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_RestaurantsAndBarsMember_lbl" xml:lang="en-US">Restaurants and Bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RestaurantsAndBarsMember" xlink:to="arkr_RestaurantsAndBarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_FastFoodConceptsAndCateringOperationsMember" xlink:href="arkr-20161231.xsd#arkr_FastFoodConceptsAndCateringOperationsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_FastFoodConceptsAndCateringOperationsMember_lbl" xml:lang="en-US">Fast Food Concepts and Catering Operations [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FastFoodConceptsAndCateringOperationsMember" xlink:to="arkr_FastFoodConceptsAndCateringOperationsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseArrangementTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LeaseArrangementTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseArrangementTypeAxis_lbl" xml:lang="en-US">Lease Arrangement, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseArrangementTypeAxis" xlink:to="us-gaap_LeaseArrangementTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_TemporaryAndSubLeaseArrangementMember" xlink:href="arkr-20161231.xsd#arkr_TemporaryAndSubLeaseArrangementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_TemporaryAndSubLeaseArrangementMember_lbl" xml:lang="en-US">Temporary and Sub Lease Arrangement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TemporaryAndSubLeaseArrangementMember" xlink:to="arkr_TemporaryAndSubLeaseArrangementMember_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_A1ALLCMember_lbl" xml:lang="en-US">A1A LLC [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseholdImprovementsMember_lbl" xml:lang="en-US">Leasehold Improvements [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_StockOption2004PlanMember_lbl" xml:lang="en-US">Stock Option 2004 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2004PlanMember" xlink:to="arkr_StockOption2004PlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_StockOption2010PlanMember" xlink:href="arkr-20161231.xsd#arkr_StockOption2010PlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_StockOption2010PlanMember_lbl" xml:lang="en-US">Stock Option 2010 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2010PlanMember" xlink:to="arkr_StockOption2010PlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_StockOption2016PlanMember" xlink:href="arkr-20161231.xsd#arkr_StockOption2016PlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_StockOption2016PlanMember_lbl" xml:lang="en-US">Stock Option 2016 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2016PlanMember" xlink:to="arkr_StockOption2016PlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceAxis" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_ExercisePriceAxis_lbl" xml:lang="en-US">Exercise Price [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceAxis" xlink:to="arkr_ExercisePriceAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceOneMember" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_ExercisePriceOneMember_lbl" xml:lang="en-US">Exercise Price One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOneMember" xlink:to="arkr_ExercisePriceOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceTwoMember" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_ExercisePriceTwoMember_lbl" xml:lang="en-US">Exercise Price Two [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceTwoMember" xlink:to="arkr_ExercisePriceTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceThreeMember" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_ExercisePriceThreeMember_lbl" xml:lang="en-US">Exercise Price Three [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceThreeMember" xlink:to="arkr_ExercisePriceThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceFourMember" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="arkr_ExercisePriceFourMember_lbl" xml:lang="en-US">Exercise Price Four [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceFourMember" xlink:to="arkr_ExercisePriceFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeAxis_lbl" xml:lang="en-US">Subsequent Event Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PriorPeriodReclassificationAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PriorPeriodReclassificationAdjustment_lbl" xml:lang="en-US">Prior Period Reclassification Adjustment (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustment" xlink:to="us-gaap_PriorPeriodReclassificationAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_SupplierConcentrationRiskDescription" xlink:href="arkr-20161231.xsd#arkr_SupplierConcentrationRiskDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SupplierConcentrationRiskDescription_lbl" xml:lang="en-US">Supplier Concentration Risk Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SupplierConcentrationRiskDescription" xlink:to="arkr_SupplierConcentrationRiskDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NumberOfSignificantVendors" xlink:href="arkr-20161231.xsd#arkr_NumberOfSignificantVendors"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NumberOfSignificantVendors_lbl" xml:lang="en-US">Number of Significant Vendors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfSignificantVendors" xlink:to="arkr_NumberOfSignificantVendors_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskPercentage1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConcentrationRiskPercentage1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration Risk, Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NumberOfOperatingSegments" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NumberOfOperatingSegments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NumberOfOperatingSegments_lbl" xml:lang="en-US">Number of Operating Segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfOperatingSegments" xlink:to="us-gaap_NumberOfOperatingSegments_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NumberOfVIEsWithPrimaryBenefits" xlink:href="arkr-20161231.xsd#arkr_NumberOfVIEsWithPrimaryBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NumberOfVIEsWithPrimaryBenefits_lbl" xml:lang="en-US">Number of VIEs with Primary Benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfVIEsWithPrimaryBenefits" xlink:to="arkr_NumberOfVIEsWithPrimaryBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NumberOfCondominiumUnit" xlink:href="arkr-20161231.xsd#arkr_NumberOfCondominiumUnit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NumberOfCondominiumUnit_lbl" xml:lang="en-US">Number of Condominium Unit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfCondominiumUnit" xlink:to="arkr_NumberOfCondominiumUnit_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations" xlink:href="arkr-20161231.xsd#arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations_lbl" xml:lang="en-US">Number of&#160;Condominium Unit of Restaurant and Bar Operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations" xlink:to="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1_lbl" xml:lang="en-US">Business Combination, Consideration Transferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferred1_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_BankLoanRelatedToAcquisition" xlink:href="arkr-20161231.xsd#arkr_BankLoanRelatedToAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BankLoanRelatedToAcquisition_lbl" xml:lang="en-US">Bank Loan Related to Acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BankLoanRelatedToAcquisition" xlink:to="arkr_BankLoanRelatedToAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_BusinessCombinationInventoryTransferred" xlink:href="arkr-20161231.xsd#arkr_BusinessCombinationInventoryTransferred"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BusinessCombinationInventoryTransferred_lbl" xml:lang="en-US">Business Combination Inventory Transferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessCombinationInventoryTransferred" xlink:to="arkr_BusinessCombinationInventoryTransferred_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_BusinessCombinationBankLoan" xlink:href="arkr-20161231.xsd#arkr_BusinessCombinationBankLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BusinessCombinationBankLoan_lbl" xml:lang="en-US">Business Combination Bank Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessCombinationBankLoan" xlink:to="arkr_BusinessCombinationBankLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_PercentageOfDepositOnPurchasePriceOfProperty" xlink:href="arkr-20161231.xsd#arkr_PercentageOfDepositOnPurchasePriceOfProperty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_PercentageOfDepositOnPurchasePriceOfProperty_lbl" xml:lang="en-US">Percentage of Deposit on Purchase Price of Property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PercentageOfDepositOnPurchasePriceOfProperty" xlink:to="arkr_PercentageOfDepositOnPurchasePriceOfProperty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentBuildingAndBuildingImprovements" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentBuildingAndBuildingImprovements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentBuildingAndBuildingImprovements_lbl" xml:lang="en-US">Investment Building and Building Improvements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentBuildingAndBuildingImprovements" xlink:to="us-gaap_InvestmentBuildingAndBuildingImprovements_lbl"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityExpirationDate1"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NumberOfYearsForLoansPayable_lbl" xml:lang="en-US">Number of Years for Loans Payable</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding_lbl" xml:lang="en-US">Line of Credit Facility, Fair Value of Amount Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding" xlink:to="us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAmortizationOfDeferredCharges" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAmortizationOfDeferredCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAmortizationOfDeferredCharges_lbl" xml:lang="en-US">Amortization of Other Deferred Charges</label>
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    <loc xlink:type="locator" xlink:label="arkr_FixedChargeCoverageRatio" xlink:href="arkr-20161231.xsd#arkr_FixedChargeCoverageRatio"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_FixedChargeCoverageRatio_lbl" xml:lang="en-US">Fixed Charge Coverage Ratio</label>
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    <loc xlink:type="locator" xlink:label="arkr_LeaseExpirationYear" xlink:href="arkr-20161231.xsd#arkr_LeaseExpirationYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LeaseExpirationYear_lbl" xml:lang="en-US">Lease Expiration Year</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_LesseeLeasingArrangementsOperatingLeasesRenewalTerm" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LesseeLeasingArrangementsOperatingLeasesRenewalTerm"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Operating Leases, Future Minimum Payments Due</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionAndDevelopmentCosts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConstructionAndDevelopmentCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConstructionAndDevelopmentCosts_lbl" xml:lang="en-US">Construction and Development Costs</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl" xml:lang="en-US">Stock Repurchased During Period, Shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NumberOfStockOptionPlans_lbl" xml:lang="en-US">Number of Stock Option Plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfStockOptionPlans" xlink:to="arkr_NumberOfStockOptionPlans_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TerminatedUnissuedOptions_lbl" xml:lang="en-US">Terminated Unissued Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TerminatedUnissuedOptions" xlink:to="arkr_TerminatedUnissuedOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan" xlink:href="arkr-20161231.xsd#arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan_lbl" xml:lang="en-US">Maximum Amount of Compensation Paid Under Cash Bonus Plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan" xlink:to="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital" xlink:href="arkr-20161231.xsd#arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital_lbl" xml:lang="en-US">Deferred Tax Asset Reversed As a Charge to Additional Paid in Capital (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital" xlink:to="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount" xlink:href="arkr-20161231.xsd#arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Dilutive Securities Included In Computation Of Earnings Per Share Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount" xlink:to="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare_lbl" xml:lang="en-US">Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare" xlink:to="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare_lbl" xml:lang="en-US">Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare" xlink:to="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsPayableAmountPerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsPayableAmountPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsPayableAmountPerShare_lbl" xml:lang="en-US">Dividends Payable, Amount Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsPayableAmountPerShare" xlink:to="us-gaap_DividendsPayableAmountPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendPayableDateToBePaidDayMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendPayableDateToBePaidDayMonthAndYear_lbl" xml:lang="en-US">Dividends Payable, Date to be Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendPayableDateToBePaidDayMonthAndYear" xlink:to="us-gaap_DividendPayableDateToBePaidDayMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsPayableDateOfRecordDayMonthAndYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear_lbl" xml:lang="en-US">Dividends Payable, Date of Record</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear" xlink:to="us-gaap_DividendsPayableDateOfRecordDayMonthAndYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventDescription_lbl" xml:lang="en-US">Subsequent Event, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventDescription" xlink:to="us-gaap_SubsequentEventDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf_lbl" xml:lang="en-US">Impairment of Long-Lived Assets to be Disposed of</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf" xlink:to="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity" xlink:href="arkr-20161231.xsd#arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity_lbl" xml:lang="en-US">Business Acquisition Additional Equity Investment Acquired Entity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity" xlink:to="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity" xlink:href="arkr-20161231.xsd#arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity_lbl" xml:lang="en-US">Business Acquisition Equity Investment Acquired Entity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity" xlink:to="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl" xml:lang="en-US">Reclassification, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_SeasonalityPolicyTextBlock" xlink:href="arkr-20161231.xsd#arkr_SeasonalityPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SeasonalityPolicyTextBlock_lbl" xml:lang="en-US">Seasonality [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SeasonalityPolicyTextBlock" xlink:to="arkr_SeasonalityPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US">Fair Value of Financial Instruments, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_SupplierConcentrationPolicyTextBlock" xlink:href="arkr-20161231.xsd#arkr_SupplierConcentrationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SupplierConcentrationPolicyTextBlock_lbl" xml:lang="en-US">Supplier Concentration [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SupplierConcentrationPolicyTextBlock" xlink:to="arkr_SupplierConcentrationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Segment Reporting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock" xlink:href="arkr-20161231.xsd#arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock_lbl" xml:lang="en-US">Recently Adopted Accounting Standards [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock" xlink:to="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RECENTRESTAURANTEXPANSIONDetailsTable_lbl" xml:lang="en-US">RECENT RESTAURANT EXPANSION (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RECENTRESTAURANTEXPANSIONDetailsTable" xlink:to="arkr_RECENTRESTAURANTEXPANSIONDetailsTable_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems_lbl" xml:lang="en-US">RECENT RESTAURANT EXPANSION (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems" xlink:to="arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDomain_lbl" xml:lang="en-US">Related Party Transaction [Domain]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RECENTRESTAURANTDISPOSITIONSDetailsTable_lbl" xml:lang="en-US">RECENT RESTAURANT DISPOSITIONS (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RECENTRESTAURANTDISPOSITIONSDetailsTable" xlink:to="arkr_RECENTRESTAURANTDISPOSITIONSDetailsTable_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems_lbl" xml:lang="en-US">RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems" xlink:to="arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RangeMember_lbl" xml:lang="en-US">Range [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_RangeMember_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityDomain_lbl" xml:lang="en-US">Credit Facility [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="us-gaap_CreditFacilityDomain_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NOTESPAYABLEBANKDetailsTable_lbl" xml:lang="en-US">NOTES PAYABLE - BANK (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NOTESPAYABLEBANKDetailsTable" xlink:to="arkr_NOTESPAYABLEBANKDetailsTable_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NOTESPAYABLEBANKDetailsLineItems" xlink:to="arkr_NOTESPAYABLEBANKDetailsLineItems_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventTypeDomain_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SUBSEQUENTEVENTSDetailsLineItems_lbl" xml:lang="en-US">SUBSEQUENT EVENTS (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SUBSEQUENTEVENTSDetailsLineItems" xlink:to="arkr_SUBSEQUENTEVENTSDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AccountsPayableTradeRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of accounts payable, trade relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccountsPayableTradeRelatingToVIEs" xlink:to="arkr_AccountsPayableTradeRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AccountsReceivableRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of accounts receivable relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccountsReceivableRelatingToVIEs" xlink:to="arkr_AccountsReceivableRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilities_lbl1" xml:lang="en-US">Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedExpensesAndOtherCurrentLiabilities" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of accrued expenses and other current liabilities relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs" xlink:to="arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent_lbl0" xml:lang="en-US">Value of accrued occupancy and other operating expenses as of the reporting period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent" xlink:to="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AdditionalLoansAndAdvancesToRelatedParty_lbl0" xml:lang="en-US">Additional loans and advances to related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AdditionalLoansAndAdvancesToRelatedParty" xlink:to="arkr_AdditionalLoansAndAdvancesToRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer_lbl0" xml:lang="en-US">Amount of impairment loss recognized related to pending transfer.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer" xlink:to="arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BankLoanRelatedToAcquisition_lbl0" xml:lang="en-US">Bank loan related to acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BankLoanRelatedToAcquisition" xlink:to="arkr_BankLoanRelatedToAcquisition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity_lbl0" xml:lang="en-US">Business acquisition additional equity investment acquired entity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity" xlink:to="arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity_lbl0" xml:lang="en-US">Business acquisition equity investment acquired entity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity" xlink:to="arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BusinessCombinationBankLoan_lbl0" xml:lang="en-US">Business combination bank loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessCombinationBankLoan" xlink:to="arkr_BusinessCombinationBankLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BusinessCombinationInventoryTransferred_lbl0" xml:lang="en-US">Business combination inventory transferred.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BusinessCombinationInventoryTransferred" xlink:to="arkr_BusinessCombinationInventoryTransferred_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_CashAndCashEquivalentsRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of cash and cash equivalents relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CashAndCashEquivalentsRelatingToVIEs" xlink:to="arkr_CashAndCashEquivalentsRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation_lbl0" xml:lang="en-US">Change in excess tax benefits from stock-based compensation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation" xlink:to="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ConsolidatedCondensedFinancialStatementsTextBlock_lbl0" xml:lang="en-US">Description relating to consolidated financial statements of the organization.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ConsolidatedCondensedFinancialStatementsTextBlock" xlink:to="arkr_ConsolidatedCondensedFinancialStatementsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_CostMethodInvestmentsOwnershipPercentage_lbl0" xml:lang="en-US">Cost method investments ownership percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CostMethodInvestmentsOwnershipPercentage" xlink:to="arkr_CostMethodInvestmentsOwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DeferredRentCreditNoncurrentRelatingToVIEs_lbl1" xml:lang="en-US">Deferred rent credit non current relating to VIEs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DeferredRentCreditNoncurrentRelatingToVIEs" xlink:to="arkr_DeferredRentCreditNoncurrentRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital_lbl0" xml:lang="en-US">Deferred tax asset reversed as a charge to additional paid-in capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital" xlink:to="arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DepreciationAndAmortizationAsResultOfReclassification_lbl0" xml:lang="en-US">Depreciation and amortization as result of reclassification.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DepreciationAndAmortizationAsResultOfReclassification" xlink:to="arkr_DepreciationAndAmortizationAsResultOfReclassification_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount_lbl0" xml:lang="en-US">Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount" xlink:to="arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DividendsTextBlock_lbl0" xml:lang="en-US">Disclosure of dividends declared, paid, outstanding and other related disclosures.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DividendsTextBlock" xlink:to="arkr_DividendsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DueFromParentAndAffiliatesRelatingToVIEs_lbl0" xml:lang="en-US">Amount due from parent and affiliates relating to VIEs as of the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DueFromParentAndAffiliatesRelatingToVIEs" xlink:to="arkr_DueFromParentAndAffiliatesRelatingToVIEs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DueToParentAndAffiliatesRelatingToVIEs_lbl0" xml:lang="en-US">Amount due to parent and affiliates relating to VIEs as of the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DueToParentAndAffiliatesRelatingToVIEs" xlink:to="arkr_DueToParentAndAffiliatesRelatingToVIEs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_EquityOfVariableInterestEntities_lbl0" xml:lang="en-US">Carrying value of equity of variable interest entities relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_EquityOfVariableInterestEntities" xlink:to="arkr_EquityOfVariableInterestEntities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare_lbl0" xml:lang="en-US">Exercise price of common stock options excluded from computation of earnings per share during the reporting period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare" xlink:to="arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare_lbl0" xml:lang="en-US">Exercise price of common stock options included in computation of earnings per share during the reporting period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare" xlink:to="arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_FixedChargeCoverageRatio_lbl0" xml:lang="en-US">Fixed charge coverage ratio.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FixedChargeCoverageRatio" xlink:to="arkr_FixedChargeCoverageRatio_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities_lbl0" xml:lang="en-US">The net change during the reporting period in the aggregate amount of expenses incurred but not yet paid, and the net change another operating obligations not otherwise defined in the taxonomy.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities" xlink:to="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes_lbl0" xml:lang="en-US">The net change during the reporting period in income taxes receivable and payable during the reporting period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes" xlink:to="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill_lbl0" xml:lang="en-US">Sum of the carrying amounts of all intangible assets, excluding trademarks and goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill" xlink:to="arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_InterestRateOnLoan_lbl0" xml:lang="en-US">Interest rate on loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_InterestRateOnLoan" xlink:to="arkr_InterestRateOnLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_InventoriesRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of inventories relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_InventoriesRelatingToVIEs" xlink:to="arkr_InventoriesRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LeaseExpirationYear_lbl0" xml:lang="en-US">Lease expiration year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LeaseExpirationYear" xlink:to="arkr_LeaseExpirationYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LoanMaturityDate_lbl0" xml:lang="en-US">Loan maturity date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LoanMaturityDate" xlink:to="arkr_LoanMaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LoansAndAdvancesMadeToEmployees_lbl0" xml:lang="en-US">Cash outflow relating to payment of loans and advances made to employees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LoansAndAdvancesMadeToEmployees" xlink:to="arkr_LoansAndAdvancesMadeToEmployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LoansAndAdvancesToRelatedParty_lbl0" xml:lang="en-US">Loans and advances to related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LoansAndAdvancesToRelatedParty" xlink:to="arkr_LoansAndAdvancesToRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan_lbl0" xml:lang="en-US">Maximum amount of compensation paid under cash bonus plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan" xlink:to="arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_MaximumLossRelatingToVIEIncludedInOtherCurrentAssets_lbl0" xml:lang="en-US">Maximum loss relating to Vies included in other current assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_MaximumLossRelatingToVIEIncludedInOtherCurrentAssets" xlink:to="arkr_MaximumLossRelatingToVIEIncludedInOtherCurrentAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NotePayableToBankBalanceOutstanding_lbl0" xml:lang="en-US">Note payable to bank balance outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NotePayableToBankBalanceOutstanding" xlink:to="arkr_NotePayableToBankBalanceOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NotesPayableInConnectionWithAcquisition_lbl0" xml:lang="en-US">Notes payable in connection with acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NotesPayableInConnectionWithAcquisition" xlink:to="arkr_NotesPayableInConnectionWithAcquisition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NotesPayableTextBlock_lbl0" xml:lang="en-US">Notes payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NotesPayableTextBlock" xlink:to="arkr_NotesPayableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfCondominiumUnit_lbl0" xml:lang="en-US">Number of condominium unit.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfCondominiumUnit" xlink:to="arkr_NumberOfCondominiumUnit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations_lbl0" xml:lang="en-US">Number of&#160;condominium unit of restaurant and bar operations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations" xlink:to="arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfInstallments_lbl0" xml:lang="en-US">Number of installments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfInstallments" xlink:to="arkr_NumberOfInstallments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfSignificantVendors_lbl0" xml:lang="en-US">Number of significant vendors.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfSignificantVendors" xlink:to="arkr_NumberOfSignificantVendors_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfStockOptionPlans_lbl0" xml:lang="en-US">Number of stock option plans.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfStockOptionPlans" xlink:to="arkr_NumberOfStockOptionPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfVIEsWithPrimaryBenefits_lbl0" xml:lang="en-US">Number of VIEs with primary benefits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfVIEsWithPrimaryBenefits" xlink:to="arkr_NumberOfVIEsWithPrimaryBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NumberOfYearsForLoansPayable_lbl0" xml:lang="en-US">Number of years for loans payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NumberOfYearsForLoansPayable" xlink:to="arkr_NumberOfYearsForLoansPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_OperatingLeaseDeferredCredit_lbl0" xml:lang="en-US">Change during the period in carrying value for operating lease deferred credit.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OperatingLeaseDeferredCredit" xlink:to="arkr_OperatingLeaseDeferredCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_OtherAssetsRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of other assets relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OtherAssetsRelatingToVIEs" xlink:to="arkr_OtherAssetsRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PaymentsReceivedOnEmployeeReceivables_lbl0" xml:lang="en-US">Cash inflow relating to repayment of loans from employees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PaymentsReceivedOnEmployeeReceivables" xlink:to="arkr_PaymentsReceivedOnEmployeeReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PercentageOfDepositOnPurchasePriceOfProperty_lbl0" xml:lang="en-US">Percentage of deposit on purchase price of property.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PercentageOfDepositOnPurchasePriceOfProperty" xlink:to="arkr_PercentageOfDepositOnPurchasePriceOfProperty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of Prepaid expenses and other current assets relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs" xlink:to="arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets_lbl0" xml:lang="en-US">The total of the amounts paid in advance excluding prepaid taxes for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets" xlink:to="arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PrincipalAndAccruedInterestIncludedInOtherAssets_lbl0" xml:lang="en-US">Principal and accrued interest included in other assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PrincipalAndAccruedInterestIncludedInOtherAssets" xlink:to="arkr_PrincipalAndAccruedInterestIncludedInOtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ProfitParticipationPercentage_lbl0" xml:lang="en-US">Profit participation percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ProfitParticipationPercentage" xlink:to="arkr_ProfitParticipationPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PropertyPlantAndEquipmentRelatingToVIEs_lbl1" xml:lang="en-US">Carrying value of fixed assets relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PropertyPlantAndEquipmentRelatingToVIEs" xlink:to="arkr_PropertyPlantAndEquipmentRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_RecentRestaurantDispositionsTextBlock_lbl0" xml:lang="en-US">This item represents the disclosure relating to recent restaurant dispositions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentRestaurantDispositionsTextBlock" xlink:to="arkr_RecentRestaurantDispositionsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_RecentRestaurantExpansionTextBlock_lbl0" xml:lang="en-US">This item represents the disclosure relating to recent restaurant expansion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentRestaurantExpansionTextBlock" xlink:to="arkr_RecentRestaurantExpansionTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of the accounting policy for recently adopted accounting standards.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock" xlink:to="arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_SalesTaxPayableCurrent_lbl0" xml:lang="en-US">Value of sales tax payable as of the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SalesTaxPayableCurrent" xlink:to="arkr_SalesTaxPayableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of accrued expenses and other current liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock" xlink:to="arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock_lbl0" xml:lang="en-US">Schedule of annual financial information.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock" xlink:to="arkr_ScheduleOfAnnualFinancialInformationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_SeasonalityPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for seasonality.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SeasonalityPolicyTextBlock" xlink:to="arkr_SeasonalityPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_SellingPriceOfPropertyUnderAgreement_lbl0" xml:lang="en-US">Selling price of property under agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SellingPriceOfPropertyUnderAgreement" xlink:to="arkr_SellingPriceOfPropertyUnderAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ShareValueFundedOfCapitalCall_lbl0" xml:lang="en-US">Share value funded of capital call.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ShareValueFundedOfCapitalCall" xlink:to="arkr_ShareValueFundedOfCapitalCall_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">Weighted average remaining contractual term for option awards outstanding, in &apos;PnYnMnDTnHnMnS&apos; format, for example, &apos;P1Y5M13D&apos; represents the reported fact of one year, five months, and thirteen days.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm" xlink:to="arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_SupplierConcentrationPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for supplier concentration.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SupplierConcentrationPolicyTextBlock" xlink:to="arkr_SupplierConcentrationPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_SupplierConcentrationRiskDescription_lbl0" xml:lang="en-US">Description of supplier concentration risk.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SupplierConcentrationRiskDescription" xlink:to="arkr_SupplierConcentrationRiskDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TerminatedUnissuedOptions_lbl0" xml:lang="en-US">Terminated of unissued options during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TerminatedUnissuedOptions" xlink:to="arkr_TerminatedUnissuedOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TotalLiabilitiesAndEquityRelatingToVIEs_lbl0" xml:lang="en-US">Carrying value of total liabilities and equity relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TotalLiabilitiesAndEquityRelatingToVIEs" xlink:to="arkr_TotalLiabilitiesAndEquityRelatingToVIEs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TotalLiabilitiesRelatingToVIEs_lbl0" xml:lang="en-US">Carrying value of total liabilities relating to VIEs as at the reporting date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TotalLiabilitiesRelatingToVIEs" xlink:to="arkr_TotalLiabilitiesRelatingToVIEs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_VariableInterestEntitiesTextBlock_lbl0" xml:lang="en-US">Variable interest entities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_VariableInterestEntitiesTextBlock" xlink:to="arkr_VariableInterestEntitiesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceAxis_lbl0" xml:lang="en-US">Exercise Price [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceAxis" xlink:to="arkr_ExercisePriceAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceAxis_lbl1" xml:lang="en-US">Exercise price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceAxis" xlink:to="arkr_ExercisePriceAxis_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_LoanTypeAxis" xlink:href="arkr-20161231.xsd#arkr_LoanTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LoanTypeAxis_lbl" xml:lang="en-US">Loan Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LoanTypeAxis" xlink:to="arkr_LoanTypeAxis_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LoanTypeAxis_lbl0" xml:lang="en-US">Loan type.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LoanTypeAxis" xlink:to="arkr_LoanTypeAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_A1ALLCMember_lbl0" xml:lang="en-US">A1ALLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_A1ALLCMember" xlink:to="arkr_A1ALLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_A1ALLCMember_lbl1" xml:lang="en-US">A1a Llc.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_A1ALLCMember" xlink:to="arkr_A1ALLCMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AdditionalLeaseExtensionOptionMember_lbl0" xml:lang="en-US">Additional Lease Extension Option [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AdditionalLeaseExtensionOptionMember" xlink:to="arkr_AdditionalLeaseExtensionOptionMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AdditionalLeaseExtensionOptionMember_lbl1" xml:lang="en-US">Additional lease extension option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AdditionalLeaseExtensionOptionMember" xlink:to="arkr_AdditionalLeaseExtensionOptionMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_ArkHollywoodTampaInvestmentMember" xlink:href="arkr-20161231.xsd#arkr_ArkHollywoodTampaInvestmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ArkHollywoodTampaInvestmentMember_lbl" xml:lang="en-US">Ark Hollywood Tampa Investment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ArkHollywoodTampaInvestmentMember" xlink:to="arkr_ArkHollywoodTampaInvestmentMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ArkMeadowlandsLLCMember_lbl0" xml:lang="en-US">Ark Meadowlands LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ArkMeadowlandsLLCMember" xlink:to="arkr_ArkMeadowlandsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ArkMeadowlandsLLCMember_lbl1" xml:lang="en-US">Ark Meadowlands LLC.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ArkMeadowlandsLLCMember" xlink:to="arkr_ArkMeadowlandsLLCMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_AtlanticCityMember" xlink:href="arkr-20161231.xsd#arkr_AtlanticCityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AtlanticCityMember_lbl" xml:lang="en-US">Atlantic City [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AtlanticCityMember" xlink:to="arkr_AtlanticCityMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_AtlanticCityMember_lbl0" xml:lang="en-US">Atlantic city.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AtlanticCityMember" xlink:to="arkr_AtlanticCityMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_BankHapoalimBMMember" xlink:href="arkr-20161231.xsd#arkr_BankHapoalimBMMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BankHapoalimBMMember_lbl" xml:lang="en-US">Bank Hapoalim BM [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BankHapoalimBMMember" xlink:to="arkr_BankHapoalimBMMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BankHapoalimBMMember_lbl0" xml:lang="en-US">Bank Hapoalim B.M.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BankHapoalimBMMember" xlink:to="arkr_BankHapoalimBMMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_BostonMember" xlink:href="arkr-20161231.xsd#arkr_BostonMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BostonMember_lbl" xml:lang="en-US">Boston [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BostonMember" xlink:to="arkr_BostonMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BostonMember_lbl0" xml:lang="en-US">Boston.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BostonMember" xlink:to="arkr_BostonMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_BroadwayBurgerBarMember" xlink:href="arkr-20161231.xsd#arkr_BroadwayBurgerBarMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BroadwayBurgerBarMember_lbl" xml:lang="en-US">Broadway Burger Bar [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BroadwayBurgerBarMember" xlink:to="arkr_BroadwayBurgerBarMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BroadwayBurgerBarMember_lbl0" xml:lang="en-US">Broadway burger bar.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BroadwayBurgerBarMember" xlink:to="arkr_BroadwayBurgerBarMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_BryantParkNyMember" xlink:href="arkr-20161231.xsd#arkr_BryantParkNyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_BryantParkNyMember_lbl" xml:lang="en-US">Bryant Park Ny [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BryantParkNyMember" xlink:to="arkr_BryantParkNyMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_BryantParkNyMember_lbl0" xml:lang="en-US">Bryant Park, NY.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_BryantParkNyMember" xlink:to="arkr_BryantParkNyMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_CrabHouseMember" xlink:href="arkr-20161231.xsd#arkr_CrabHouseMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_CrabHouseMember_lbl" xml:lang="en-US">Crab House [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CrabHouseMember" xlink:to="arkr_CrabHouseMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_CrabHouseMember_lbl0" xml:lang="en-US">Crab house.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_CrabHouseMember" xlink:to="arkr_CrabHouseMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_DaniaBeachMember" xlink:href="arkr-20161231.xsd#arkr_DaniaBeachMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DaniaBeachMember_lbl" xml:lang="en-US">Dania Beach [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DaniaBeachMember" xlink:to="arkr_DaniaBeachMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_DaniaBeachMember_lbl0" xml:lang="en-US">Dania Beach.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DaniaBeachMember" xlink:to="arkr_DaniaBeachMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_ExercisePriceFiveMember" xlink:href="arkr-20161231.xsd#arkr_ExercisePriceFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceFiveMember_lbl" xml:lang="en-US">Exercise Price Five [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceFiveMember" xlink:to="arkr_ExercisePriceFiveMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceFiveMember_lbl0" xml:lang="en-US">Exercise price five.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceFiveMember" xlink:to="arkr_ExercisePriceFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceFourMember_lbl0" xml:lang="en-US">Exercise Price Four [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceFourMember" xlink:to="arkr_ExercisePriceFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceFourMember_lbl1" xml:lang="en-US">Exercise price four.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceFourMember" xlink:to="arkr_ExercisePriceFourMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceOneMember_lbl0" xml:lang="en-US">Exercise Price One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOneMember" xlink:to="arkr_ExercisePriceOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceOneMember_lbl1" xml:lang="en-US">Exercise price one.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceOneMember" xlink:to="arkr_ExercisePriceOneMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceThreeMember_lbl0" xml:lang="en-US">Exercise Price Three [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceThreeMember" xlink:to="arkr_ExercisePriceThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceThreeMember_lbl1" xml:lang="en-US">Exercise price three.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceThreeMember" xlink:to="arkr_ExercisePriceThreeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ExercisePriceTwoMember_lbl0" xml:lang="en-US">Exercise Price Two [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceTwoMember" xlink:to="arkr_ExercisePriceTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ExercisePriceTwoMember_lbl1" xml:lang="en-US">Exercise price two.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ExercisePriceTwoMember" xlink:to="arkr_ExercisePriceTwoMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_FastFoodConceptsAndCateringOperationsMember_lbl0" xml:lang="en-US">Fast Food Concepts And Catering Operations [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FastFoodConceptsAndCateringOperationsMember" xlink:to="arkr_FastFoodConceptsAndCateringOperationsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_FastFoodConceptsAndCateringOperationsMember_lbl1" xml:lang="en-US">Fast food concepts and catering operations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FastFoodConceptsAndCateringOperationsMember" xlink:to="arkr_FastFoodConceptsAndCateringOperationsMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_FoodCourtMember" xlink:href="arkr-20161231.xsd#arkr_FoodCourtMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_FoodCourtMember_lbl" xml:lang="en-US">Food Court [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FoodCourtMember" xlink:to="arkr_FoodCourtMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_FoodCourtMember_lbl0" xml:lang="en-US">Food court.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FoodCourtMember" xlink:to="arkr_FoodCourtMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_FoxwoodsResortCasinoMember" xlink:href="arkr-20161231.xsd#arkr_FoxwoodsResortCasinoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_FoxwoodsResortCasinoMember_lbl" xml:lang="en-US">Foxwoods Resort Casino [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FoxwoodsResortCasinoMember" xlink:to="arkr_FoxwoodsResortCasinoMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_FoxwoodsResortCasinoMember_lbl0" xml:lang="en-US">Foxwoods resort casino.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_FoxwoodsResortCasinoMember" xlink:to="arkr_FoxwoodsResortCasinoMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_HardRockHotelAndCasinoMember" xlink:href="arkr-20161231.xsd#arkr_HardRockHotelAndCasinoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_HardRockHotelAndCasinoMember_lbl" xml:lang="en-US">Hard Rock Hotel And Casino [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_HardRockHotelAndCasinoMember" xlink:to="arkr_HardRockHotelAndCasinoMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_HardRockHotelAndCasinoMember_lbl0" xml:lang="en-US">Hard Rock Hotel and Casino.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_HardRockHotelAndCasinoMember" xlink:to="arkr_HardRockHotelAndCasinoMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_HollywoodMember" xlink:href="arkr-20161231.xsd#arkr_HollywoodMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_HollywoodMember_lbl" xml:lang="en-US">Hollywood [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_HollywoodMember" xlink:to="arkr_HollywoodMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_HollywoodMember_lbl0" xml:lang="en-US">Hollywood.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_HollywoodMember" xlink:to="arkr_HollywoodMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_JupiterMember" xlink:href="arkr-20161231.xsd#arkr_JupiterMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_JupiterMember_lbl" xml:lang="en-US">Jupiter [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_JupiterMember" xlink:to="arkr_JupiterMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_JupiterMember_lbl0" xml:lang="en-US">Jupiter.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_JupiterMember" xlink:to="arkr_JupiterMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_LasVegasMember" xlink:href="arkr-20161231.xsd#arkr_LasVegasMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LasVegasMember_lbl" xml:lang="en-US">Las Vegas [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LasVegasMember" xlink:to="arkr_LasVegasMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LasVegasMember_lbl0" xml:lang="en-US">Las Vegas.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LasVegasMember" xlink:to="arkr_LasVegasMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_LasVegasNevadaMember" xlink:href="arkr-20161231.xsd#arkr_LasVegasNevadaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LasVegasNevadaMember_lbl" xml:lang="en-US">Las Vegas Nevada [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LasVegasNevadaMember" xlink:to="arkr_LasVegasNevadaMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LasVegasNevadaMember_lbl0" xml:lang="en-US">Las Vegas Nevada.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LasVegasNevadaMember" xlink:to="arkr_LasVegasNevadaMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_LedyardMember" xlink:href="arkr-20161231.xsd#arkr_LedyardMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_LedyardMember_lbl" xml:lang="en-US">Ledyard [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LedyardMember" xlink:to="arkr_LedyardMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_LedyardMember_lbl0" xml:lang="en-US">Ledyard.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_LedyardMember" xlink:to="arkr_LedyardMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_MeadowlandsNewmarkLlcMember_lbl0" xml:lang="en-US">Meadowlands Newmark Llc [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_MeadowlandsNewmarkLlcMember" xlink:to="arkr_MeadowlandsNewmarkLlcMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_MeadowlandsNewmarkLlcMember_lbl1" xml:lang="en-US">Meadowlands Newmark LLC.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_MeadowlandsNewmarkLlcMember" xlink:to="arkr_MeadowlandsNewmarkLlcMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NewMeadowlandsRacetrackLLCMember_lbl0" xml:lang="en-US">New Meadowlands Racetrack LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewMeadowlandsRacetrackLLCMember" xlink:to="arkr_NewMeadowlandsRacetrackLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NewMeadowlandsRacetrackLLCMember_lbl1" xml:lang="en-US">New Meadowlands Racetrack LLC.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewMeadowlandsRacetrackLLCMember" xlink:to="arkr_NewMeadowlandsRacetrackLLCMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_NewYorkCityMember" xlink:href="arkr-20161231.xsd#arkr_NewYorkCityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NewYorkCityMember_lbl" xml:lang="en-US">New York City [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewYorkCityMember" xlink:to="arkr_NewYorkCityMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NewYorkCityMember_lbl0" xml:lang="en-US">New york city member.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewYorkCityMember" xlink:to="arkr_NewYorkCityMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_NewYorkNewYorkHotelAndCasinoResortMember" xlink:href="arkr-20161231.xsd#arkr_NewYorkNewYorkHotelAndCasinoResortMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_NewYorkNewYorkHotelAndCasinoResortMember_lbl" xml:lang="en-US">New York New York Hotel And Casino Resort [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewYorkNewYorkHotelAndCasinoResortMember" xlink:to="arkr_NewYorkNewYorkHotelAndCasinoResortMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_NewYorkNewYorkHotelAndCasinoResortMember_lbl0" xml:lang="en-US">New York New York Hotel and Casino Resort.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_NewYorkNewYorkHotelAndCasinoResortMember" xlink:to="arkr_NewYorkNewYorkHotelAndCasinoResortMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_OysterHouseMember_lbl0" xml:lang="en-US">Oyster House [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OysterHouseMember" xlink:to="arkr_OysterHouseMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_OysterHouseMember_lbl1" xml:lang="en-US">Oyster house.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OysterHouseMember" xlink:to="arkr_OysterHouseMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_PlanetHollywoodResortAndCasinoMember" xlink:href="arkr-20161231.xsd#arkr_PlanetHollywoodResortAndCasinoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_PlanetHollywoodResortAndCasinoMember_lbl" xml:lang="en-US">Planet Hollywood Resort And Casino [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PlanetHollywoodResortAndCasinoMember" xlink:to="arkr_PlanetHollywoodResortAndCasinoMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_PlanetHollywoodResortAndCasinoMember_lbl0" xml:lang="en-US">Planet Hollywood resort and casino.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_PlanetHollywoodResortAndCasinoMember" xlink:to="arkr_PlanetHollywoodResortAndCasinoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_RestaurantsAndBarsMember_lbl0" xml:lang="en-US">Restaurants And Bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RestaurantsAndBarsMember" xlink:to="arkr_RestaurantsAndBarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_RestaurantsAndBarsMember_lbl1" xml:lang="en-US">Restaurants and bars.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_RestaurantsAndBarsMember" xlink:to="arkr_RestaurantsAndBarsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ShuckersIncMember_lbl0" xml:lang="en-US">Shuckers Inc [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ShuckersIncMember" xlink:to="arkr_ShuckersIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_ShuckersIncMember_lbl1" xml:lang="en-US">Shuckers Inc.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ShuckersIncMember" xlink:to="arkr_ShuckersIncMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_StockOption2004PlanMember_lbl0" xml:lang="en-US">Stock Option 2004 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2004PlanMember" xlink:to="arkr_StockOption2004PlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_StockOption2004PlanMember_lbl1" xml:lang="en-US">Stock option 2004 plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2004PlanMember" xlink:to="arkr_StockOption2004PlanMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_StockOption2010PlanMember_lbl0" xml:lang="en-US">Stock Option 2010 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2010PlanMember" xlink:to="arkr_StockOption2010PlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_StockOption2010PlanMember_lbl1" xml:lang="en-US">Stock option 2010 plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2010PlanMember" xlink:to="arkr_StockOption2010PlanMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_StockOption2016PlanMember_lbl0" xml:lang="en-US">Stock Option 2016 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2016PlanMember" xlink:to="arkr_StockOption2016PlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_StockOption2016PlanMember_lbl1" xml:lang="en-US">Stock Option 2016 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_StockOption2016PlanMember" xlink:to="arkr_StockOption2016PlanMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_TampaMember" xlink:href="arkr-20161231.xsd#arkr_TampaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TampaMember_lbl" xml:lang="en-US">Tampa [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TampaMember" xlink:to="arkr_TampaMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TampaMember_lbl0" xml:lang="en-US">Tampa.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TampaMember" xlink:to="arkr_TampaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TemporaryAndSubLeaseArrangementMember_lbl0" xml:lang="en-US">Temporary And Sub Lease Arrangement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TemporaryAndSubLeaseArrangementMember" xlink:to="arkr_TemporaryAndSubLeaseArrangementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TemporaryAndSubLeaseArrangementMember_lbl1" xml:lang="en-US">Temporary and sub-lease arrangement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TemporaryAndSubLeaseArrangementMember" xlink:to="arkr_TemporaryAndSubLeaseArrangementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TheRusticInnMember_lbl0" xml:lang="en-US">The Rustic Inn [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TheRusticInnMember" xlink:to="arkr_TheRusticInnMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TheRusticInnMember_lbl1" xml:lang="en-US">The rustic inn.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TheRusticInnMember" xlink:to="arkr_TheRusticInnMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="arkr_TropicanaHotelAndCasinoMember" xlink:href="arkr-20161231.xsd#arkr_TropicanaHotelAndCasinoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TropicanaHotelAndCasinoMember_lbl" xml:lang="en-US">Tropicana Hotel And Casino [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TropicanaHotelAndCasinoMember" xlink:to="arkr_TropicanaHotelAndCasinoMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_TropicanaHotelAndCasinoMember_lbl0" xml:lang="en-US">Tropicana hotel and casino.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TropicanaHotelAndCasinoMember" xlink:to="arkr_TropicanaHotelAndCasinoMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_UnsecuredPromissoryNoteMember" xlink:href="arkr-20161231.xsd#arkr_UnsecuredPromissoryNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_UnsecuredPromissoryNoteMember_lbl" xml:lang="en-US">Unsecured Promissory Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_UnsecuredPromissoryNoteMember" xlink:to="arkr_UnsecuredPromissoryNoteMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_UnsecuredPromissoryNoteMember_lbl0" xml:lang="en-US">Unsecured promissory note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_UnsecuredPromissoryNoteMember" xlink:to="arkr_UnsecuredPromissoryNoteMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_VenetianCasinoResortMember" xlink:href="arkr-20161231.xsd#arkr_VenetianCasinoResortMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_VenetianCasinoResortMember_lbl" xml:lang="en-US">Venetian Casino Resort [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_VenetianCasinoResortMember" xlink:to="arkr_VenetianCasinoResortMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_VenetianCasinoResortMember_lbl0" xml:lang="en-US">Venetian casino resort.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_VenetianCasinoResortMember" xlink:to="arkr_VenetianCasinoResortMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_WashingtonDCMember" xlink:href="arkr-20161231.xsd#arkr_WashingtonDCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_WashingtonDCMember_lbl" xml:lang="en-US">Washington DC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_WashingtonDCMember" xlink:to="arkr_WashingtonDCMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="arkr_WashingtonDCMember_lbl0" xml:lang="en-US">Washington D.C.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_WashingtonDCMember" xlink:to="arkr_WashingtonDCMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="arkr_DocumentAndEntityInformationAbstract" xlink:href="arkr-20161231.xsd#arkr_DocumentAndEntityInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DocumentAndEntityInformationAbstract" xlink:to="arkr_DocumentAndEntityInformationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_OperatingLeaseDeferredCredit_lbl1" xml:lang="en-US">OperatingLeaseDeferredCredit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_OperatingLeaseDeferredCredit" xlink:to="arkr_OperatingLeaseDeferredCredit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TotalLiabilitiesAndEquityRelatingToVIEs_lbl1" xml:lang="en-US">TotalLiabilitiesAndEquityRelatingToVIEs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TotalLiabilitiesAndEquityRelatingToVIEs" xlink:to="arkr_TotalLiabilitiesAndEquityRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_TotalLiabilitiesRelatingToVIEs_lbl1" xml:lang="en-US">TotalLiabilitiesRelatingToVIEs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_TotalLiabilitiesRelatingToVIEs" xlink:to="arkr_TotalLiabilitiesRelatingToVIEs_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes_lbl1" xml:lang="en-US">IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes" xlink:to="arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_DepreciationAndAmortizationAsResultOfReclassification_lbl1" xml:lang="en-US">DepreciationAndAmortizationAsResultOfReclassification</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_DepreciationAndAmortizationAsResultOfReclassification" xlink:to="arkr_DepreciationAndAmortizationAsResultOfReclassification_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation_lbl1" xml:lang="en-US">ChangeInExcessTaxBenefitsFromStockbasedCompensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation" xlink:to="arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_SalesTaxPayableCurrent_lbl1" xml:lang="en-US">SalesTaxPayableCurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_SalesTaxPayableCurrent" xlink:to="arkr_SalesTaxPayableCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities_lbl1" xml:lang="en-US">IncreaseDecreaseInAccruedExpensesAndOtherLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities" xlink:to="arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent_lbl1" xml:lang="en-US">AccruedOccupancyAndOtherOperatingExpensesCurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent" xlink:to="arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsCommonStock_lbl0" xml:lang="en-US">Dividends, Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsCommonStock" xlink:to="us-gaap_DividendsCommonStock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl0" xml:lang="en-US">Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfBusiness_lbl0" xml:lang="en-US">Gain (Loss) on Disposition of Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfBusiness" xlink:to="us-gaap_GainLossOnSaleOfBusiness_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToMinorityShareholders_lbl0" xml:lang="en-US">Payments to Noncontrolling Interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToMinorityShareholders" xlink:to="us-gaap_PaymentsToMinorityShareholders_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDividendsCommonStock_lbl0" xml:lang="en-US">Payments of Ordinary Dividends, Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDividendsCommonStock" xlink:to="us-gaap_PaymentsOfDividendsCommonStock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl0" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherOperatingIncome_lbl0" xml:lang="en-US">Other Operating Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherOperatingIncome" xlink:to="us-gaap_OtherOperatingIncome_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2" xml:lang="en-US">Stockholders&apos; Equity, Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Period Increase (Decrease)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_lbl1" xml:lang="en-US">Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">Earnings Per Share, Basic</label>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>arkr-20161231_pre.xml
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6803024880">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information - shares<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
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<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Feb. 10, 2017</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DocumentAndEntityInformationAbstract', window );"><strong>Document and Entity Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">ARK RESTAURANTS CORP<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-Q<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--09-30<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">3,423,528<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000779544<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Smaller Reporting Company<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2016<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2017<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q1<span></span>
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<td class="text">&#160;<span></span>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DocumentAndEntityInformationAbstract</td>
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<td>arkr_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>If the value is true, then the document is an amendment to previously-filed/accepted document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6804921840">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents (includes $511 at December 31, 2016 and $889 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">$ 4,662<span></span>
</td>
<td class="nump">$ 7,239<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable (includes $476 at December 31, 2016 and $429 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">3,732<span></span>
</td>
<td class="nump">3,750<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromEmployeesCurrent', window );">Employee receivables</a></td>
<td class="nump">428<span></span>
</td>
<td class="nump">453<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories (includes $18 at December 31, 2016 and $23 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">2,161<span></span>
</td>
<td class="nump">1,892<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets', window );">Prepaid expenses and other current assets (includes $226 at December 31, 2016 and $228 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">2,242<span></span>
</td>
<td class="nump">2,662<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">13,225<span></span>
</td>
<td class="nump">15,996<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">FIXED ASSETS - Net (includes $18 at December 31, 2016 and $22 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">36,874<span></span>
</td>
<td class="nump">29,546<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill', window );">INTANGIBLE ASSETS - Net</a></td>
<td class="nump">688<span></span>
</td>
<td class="nump">526<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">GOODWILL</a></td>
<td class="nump">9,995<span></span>
</td>
<td class="nump">7,895<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTrademarks', window );">TRADEMARKS</a></td>
<td class="nump">2,111<span></span>
</td>
<td class="nump">1,611<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetNoncurrent', window );">DEFERRED INCOME TAXES</a></td>
<td class="nump">3,032<span></span>
</td>
<td class="nump">3,416<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">OTHER ASSETS (includes $71 at December 31, 2016 and October 1, 2016 related to VIEs)</a></td>
<td class="nump">2,527<span></span>
</td>
<td class="nump">2,564<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">75,168<span></span>
</td>
<td class="nump">68,255<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableTradeCurrent', window );">Accounts payable - trade (includes $55 at December 31, 2016 and $114 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">3,463<span></span>
</td>
<td class="nump">2,876<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccruedExpensesAndOtherCurrentLiabilities', window );">Accrued expenses and other current liabilities (includes $299 at December 31, 2016 and $238 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">8,519<span></span>
</td>
<td class="nump">10,555<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedIncomeTaxesCurrent', window );">Accrued income taxes</a></td>
<td class="nump">1,461<span></span>
</td>
<td class="nump">606<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Current portion of notes payable</a></td>
<td class="nump">4,216<span></span>
</td>
<td class="nump">2,617<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">17,659<span></span>
</td>
<td class="nump">16,654<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRentCreditNoncurrent', window );">OPERATING LEASE DEFERRED CREDIT (includes $67 at December 31, 2016 and $73 at October 1, 2016 related to VIEs)</a></td>
<td class="nump">3,524<span></span>
</td>
<td class="nump">3,576<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermNotesPayable', window );">NOTES PAYABLE, LESS CURRENT PORTION, net of deferred financing costs</a></td>
<td class="nump">11,071<span></span>
</td>
<td class="nump">5,321<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="nump">32,254<span></span>
</td>
<td class="nump">25,551<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>EQUITY:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 3,423 shares at December 31, 2016 and October 1, 2016; outstanding, 3,423 shares at December 31, 2016 and October 1, 2016</a></td>
<td class="nump">34<span></span>
</td>
<td class="nump">34<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="nump">12,545<span></span>
</td>
<td class="nump">12,942<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
<td class="nump">28,036<span></span>
</td>
<td class="nump">27,158<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Ark Restaurants Corp. shareholders&#8217; equity</a></td>
<td class="nump">40,615<span></span>
</td>
<td class="nump">40,134<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">NON-CONTROLLING INTERESTS</a></td>
<td class="nump">2,299<span></span>
</td>
<td class="nump">2,570<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">TOTAL EQUITY</a></td>
<td class="nump">42,914<span></span>
</td>
<td class="nump">42,704<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND EQUITY</a></td>
<td class="nump">75,168<span></span>
</td>
<td class="nump">68,255<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember', window );">New Meadowlands Racetrack LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">INVESTMENT IN AND RECEIVABLE FROM NEW MEADOWLANDS RACETRACK</a></td>
<td class="nump">$ 6,716<span></span>
</td>
<td class="nump">$ 6,701<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts of all intangible assets, excluding trademarks and goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_IntangibleAssetsNetExcludingTradeMarksAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of the amounts paid in advance excluding prepaid taxes for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PrepaidExpensesExcludingPrepaidTaxesAndOtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableTradeCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Liabilities<br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableTradeCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedIncomeTaxesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15)(b)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedIncomeTaxesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3044-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14326-108349<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRentCreditNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.26(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 25<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=7501430&amp;loc=d3e39927-112707<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredRentCreditNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31931-109318<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31928-109318<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31958-109318<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31917-109318<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNetNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromEmployeesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amounts due from an Entity employee, not to include stockholders or officers, which are usually due within 1 year (or 1 business cycle).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39599-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromEmployeesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=64834752&amp;loc=SL49117168-202975<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedTrademarks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style for a projected indefinite period of benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IndefiniteLivedTrademarks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68049868&amp;loc=d3e3927-108312<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4590271-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4568740-111683<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4568447-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6784584272">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED BALANCE SHEETS (Parentheticals) - USD ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashAndCashEquivalentsRelatingToVIEs', window );">VIEs, Cash and cash equivalents</a></td>
<td class="nump">$ 511<span></span>
</td>
<td class="nump">$ 889<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccountsReceivableRelatingToVIEs', window );">VIEs, Accounts receivable</a></td>
<td class="nump">476<span></span>
</td>
<td class="nump">429<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_InventoriesRelatingToVIEs', window );">VIEs, Inventories</a></td>
<td class="nump">18<span></span>
</td>
<td class="nump">23<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs', window );">VIEs, Prepaid expenses and other current assets</a></td>
<td class="nump">226<span></span>
</td>
<td class="nump">228<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PropertyPlantAndEquipmentRelatingToVIEs', window );">VIEs, Fixed assets</a></td>
<td class="nump">18<span></span>
</td>
<td class="nump">22<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_OtherAssetsRelatingToVIEs', window );">VIEs, Other assets</a></td>
<td class="nump">71<span></span>
</td>
<td class="nump">71<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccountsPayableTradeRelatingToVIEs', window );">VIEs, Accounts payable trade</a></td>
<td class="nump">55<span></span>
</td>
<td class="nump">114<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs', window );">VIEs, Accrued expenses and other current liabilities</a></td>
<td class="nump">299<span></span>
</td>
<td class="nump">238<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DeferredRentCreditNoncurrentRelatingToVIEs', window );">VIEs, Operating lease deferred credit</a></td>
<td class="nump">$ 67<span></span>
</td>
<td class="nump">$ 73<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized (in Shares)</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued (in Shares)</a></td>
<td class="nump">3,423<span></span>
</td>
<td class="nump">3,423<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding (in Shares)</a></td>
<td class="nump">3,423<span></span>
</td>
<td class="nump">3,423<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccountsPayableTradeRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of accounts payable, trade relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccountsPayableTradeRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccountsReceivableRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of accounts receivable relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccountsReceivableRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of accrued expenses and other current liabilities relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CashAndCashEquivalentsRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of cash and cash equivalents relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CashAndCashEquivalentsRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DeferredRentCreditNoncurrentRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred rent credit non current relating to VIEs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DeferredRentCreditNoncurrentRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_InventoriesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of inventories relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_InventoriesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_OtherAssetsRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of other assets relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_OtherAssetsRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of Prepaid expenses and other current assets relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PropertyPlantAndEquipmentRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of fixed assets relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PropertyPlantAndEquipmentRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6804880272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED STATEMENTS OF INCOME - USD ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>REVENUES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FoodAndBeverageRevenue', window );">Food and beverage sales</a></td>
<td class="nump">$ 37,953<span></span>
</td>
<td class="nump">$ 36,632<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherSalesRevenueNet', window );">Other revenue</a></td>
<td class="nump">439<span></span>
</td>
<td class="nump">359<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Total revenues</a></td>
<td class="nump">38,392<span></span>
</td>
<td class="nump">36,991<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>COSTS AND EXPENSES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FoodAndBeverageCostOfSales', window );">Food and beverage cost of sales</a></td>
<td class="nump">9,750<span></span>
</td>
<td class="nump">9,592<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Payroll expenses</a></td>
<td class="nump">12,956<span></span>
</td>
<td class="nump">13,192<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OccupancyCosts', window );">Occupancy expenses</a></td>
<td class="nump">4,732<span></span>
</td>
<td class="nump">4,545<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostAndExpenseOperating', window );">Other operating costs and expenses</a></td>
<td class="nump">4,866<span></span>
</td>
<td class="nump">4,563<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="nump">3,300<span></span>
</td>
<td class="nump">3,328<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DepreciationAndAmortizationAsResultOfReclassification', window );">Depreciation and amortization</a></td>
<td class="nump">1,483<span></span>
</td>
<td class="nump">1,138<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total costs and expenses</a></td>
<td class="nump">37,087<span></span>
</td>
<td class="nump">36,358<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherOperatingIncome', window );">RESTAURANT OPERATING INCOME</a></td>
<td class="nump">1,305<span></span>
</td>
<td class="nump">633<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain on sale of Rustic Inn, Jupiter</a></td>
<td class="nump">1,637<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">OPERATING INCOME</a></td>
<td class="nump">2,942<span></span>
</td>
<td class="nump">633<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncomeAndExpensesAbstract', window );"><strong>OTHER (INCOME) EXPENSE:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="nump">101<span></span>
</td>
<td class="nump">91<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentIncomeInterest', window );">Interest income</a></td>
<td class="num">(96)<span></span>
</td>
<td class="num">(12)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other (income) expense, net</a></td>
<td class="num">(28)<span></span>
</td>
<td class="num">(61)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other (income) expense, net</a></td>
<td class="num">(23)<span></span>
</td>
<td class="nump">18<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">INCOME BEFORE PROVISION FOR INCOME TAXES</a></td>
<td class="nump">2,965<span></span>
</td>
<td class="nump">615<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income taxes</a></td>
<td class="nump">880<span></span>
</td>
<td class="nump">139<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">CONSOLIDATED NET INCOME</a></td>
<td class="nump">2,085<span></span>
</td>
<td class="nump">476<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net income attributable to non-controlling interests</a></td>
<td class="num">(351)<span></span>
</td>
<td class="num">(155)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.</a></td>
<td class="nump">$ 1,734<span></span>
</td>
<td class="nump">$ 321<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>NET INCOME PER ARK RESTAURANTS CORP. COMMON SHARE:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="nump">$ 0.51<span></span>
</td>
<td class="nump">$ 0.09<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted (in Dollars per share)</a></td>
<td class="nump">$ 0.49<span></span>
</td>
<td class="nump">$ 0.09<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract', window );"><strong>WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
<td class="nump">3,423<span></span>
</td>
<td class="nump">3,418<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
<td class="nump">3,507<span></span>
</td>
<td class="nump">3,517<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DepreciationAndAmortizationAsResultOfReclassification">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Depreciation and amortization as result of reclassification.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DepreciationAndAmortizationAsResultOfReclassification</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_WeightedAverageNumberOfCommonSharesOutstandingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total costs of sales and operating expenses for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=65016374&amp;loc=d3e4984-109258<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1252-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FoodAndBeverageCostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cost related to generating revenue from the sale of food (prepared and cooked-to-order foodstuffs, as well as snack items) and beverages (bottled or on-tap alcoholic beverages, as well as nonalcoholic beverages like carbonated drinks, juices, energy/sports drinks, water, coffee, and tea).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FoodAndBeverageCostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FoodAndBeverageRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Revenue from sale of food (prepared and cooked-to-order foodstuffs, as well as snack items) and beverages (bottled or on-tap alcoholic beverages, as well as nonalcoholic beverages like carbonated drinks, juices, energy/sports drinks, water, coffee, and tea).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FoodAndBeverageRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPropertyPlantEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=64930785&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentIncomeInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentIncomeInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591551-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OccupancyCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Costs incurred and are directly related to generating occupancy revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OccupancyCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostAndExpenseOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostAndExpenseOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncomeAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncomeAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherOperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating income, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherOperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherSalesRevenueNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after sales adjustments, returns, allowances, and discounts, of revenue classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(a),(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherSalesRevenueNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4569616-111683<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591551-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalariesAndWages">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expenditures for salaries other than officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SalariesAndWages</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SalesRevenueNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1505-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Weighted-Average Number of Common Shares Outstanding<br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6799074816">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY - USD ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Treasury Stock [Member]</div></th>
<th class="th"><div>Parent [Member]</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">BALANCE at Oct. 03, 2015</a></td>
<td class="nump">$ 48<span></span>
</td>
<td class="nump">$ 25,682<span></span>
</td>
<td class="nump">$ 21,479<span></span>
</td>
<td class="num">$ (13,220)<span></span>
</td>
<td class="nump">$ 33,989<span></span>
</td>
<td class="nump">$ 1,326<span></span>
</td>
<td class="nump">$ 35,315<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">BALANCE (in Shares) at Oct. 03, 2015</a></td>
<td class="nump">4,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">321<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">321<span></span>
</td>
<td class="nump">155<span></span>
</td>
<td class="nump">476<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock-based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders', window );">Distributions to non-controlling interests</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(396)<span></span>
</td>
<td class="num">(396)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCommonStock', window );">Accrued and paid dividends - $0.25 per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(855)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(855)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(855)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">BALANCE at Jan. 02, 2016</a></td>
<td class="nump">$ 48<span></span>
</td>
<td class="nump">25,787<span></span>
</td>
<td class="nump">20,945<span></span>
</td>
<td class="num">$ (13,220)<span></span>
</td>
<td class="nump">33,560<span></span>
</td>
<td class="nump">1,085<span></span>
</td>
<td class="nump">34,645<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">BALANCE (in Shares) at Jan. 02, 2016</a></td>
<td class="nump">4,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">BALANCE at Oct. 01, 2016</a></td>
<td class="nump">$ 34<span></span>
</td>
<td class="nump">12,942<span></span>
</td>
<td class="nump">27,158<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,134<span></span>
</td>
<td class="nump">2,570<span></span>
</td>
<td class="nump">42,704<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">BALANCE (in Shares) at Oct. 01, 2016</a></td>
<td class="nump">3,423<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,734<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,734<span></span>
</td>
<td class="nump">351<span></span>
</td>
<td class="nump">2,085<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet', window );">Change in excess tax benefits from stock-based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(397)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(397)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(397)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders', window );">Distributions to non-controlling interests</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(622)<span></span>
</td>
<td class="num">(622)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCommonStock', window );">Accrued and paid dividends - $0.25 per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(856)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(856)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(856)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">BALANCE at Dec. 31, 2016</a></td>
<td class="nump">$ 34<span></span>
</td>
<td class="nump">$ 12,545<span></span>
</td>
<td class="nump">$ 28,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,615<span></span>
</td>
<td class="nump">$ 2,299<span></span>
</td>
<td class="nump">$ 42,914<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">BALANCE (in Shares) at Dec. 31, 2016</a></td>
<td class="nump">3,423<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in additional paid in capital (APIC) resulting from a tax benefit (deficiency) associated with an share-based compensation plan other than an employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=66904339&amp;loc=d3e4534-113899<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65896087&amp;loc=d3e11149-113907<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65896087&amp;loc=d3e11178-113907<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid common stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 405<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Decrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the noncontrolling interest holders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4569616-111683<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591551-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4590271-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4568740-111683<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4568447-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791142528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends, per share</a></td>
<td class="nump">$ 0.25<span></span>
</td>
<td class="nump">$ 0.25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends, per share</a></td>
<td class="nump">0.25<span></span>
</td>
<td class="nump">0.25<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember', window );">Retained Earnings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends, per share</a></td>
<td class="nump">0.25<span></span>
</td>
<td class="nump">0.25<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends, per share</a></td>
<td class="nump">0.25<span></span>
</td>
<td class="nump">0.25<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember', window );">Parent [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends, per share</a></td>
<td class="nump">0.25<span></span>
</td>
<td class="nump">0.25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends, per share</a></td>
<td class="nump">$ 0.25<span></span>
</td>
<td class="nump">$ 0.25<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareCashPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate dividends paid during the period for each share of common stock outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockDividendsPerShareCashPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6805519408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashFlowsFromOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Consolidated net income</a></td>
<td class="nump">$ 2,085,000<span></span>
</td>
<td class="nump">$ 476,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile consolidated net income to net cash provided by (used in) operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfBusiness', window );">Loss on closure of restaurant</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">16,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain on sale of Rustic Inn, Jupiter</a></td>
<td class="num">(1,637,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnDispositionOfAssets1', window );">Loss on disposal of assets</a></td>
<td class="nump">283,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred income taxes</a></td>
<td class="num">(13,000)<span></span>
</td>
<td class="nump">5,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">103,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">1,125,000<span></span>
</td>
<td class="nump">1,138,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts', window );">Amortization of deferred financing costs</a></td>
<td class="nump">11,000<span></span>
</td>
<td class="nump">9,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_OperatingLeaseDeferredCredit', window );">Operating lease deferred credit</a></td>
<td class="num">(52,000)<span></span>
</td>
<td class="num">(118,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="nump">18,000<span></span>
</td>
<td class="num">(884,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
<td class="nump">24,000<span></span>
</td>
<td class="nump">22,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes', window );">Prepaid, refundable and accrued income taxes</a></td>
<td class="nump">855,000<span></span>
</td>
<td class="num">(1,313,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">470,000<span></span>
</td>
<td class="nump">109,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets', window );">Other assets</a></td>
<td class="nump">29,000<span></span>
</td>
<td class="nump">249,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade', window );">Accounts payable - trade</a></td>
<td class="nump">587,000<span></span>
</td>
<td class="num">(137,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities', window );">Accrued expenses and other current liabilities</a></td>
<td class="num">(2,036,000)<span></span>
</td>
<td class="num">(637,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities</a></td>
<td class="nump">1,824,000<span></span>
</td>
<td class="num">(961,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of fixed assets</a></td>
<td class="num">(1,716,000)<span></span>
</td>
<td class="num">(204,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_LoansAndAdvancesMadeToEmployees', window );">Loans and advances made to employees</a></td>
<td class="num">(20,000)<span></span>
</td>
<td class="num">(71,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PaymentsReceivedOnEmployeeReceivables', window );">Payments received on employee receivables</a></td>
<td class="nump">45,000<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment', window );">Proceeds from the sale of the Rustic Inn, Jupiter</a></td>
<td class="nump">2,474,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(2,260,000)<span></span>
</td>
<td class="num">(942,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashFlowsFromFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfNotesPayable', window );">Principal payments on notes payable</a></td>
<td class="num">(663,000)<span></span>
</td>
<td class="num">(571,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfFinancingCosts', window );">Payment of debt financing costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(131,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividendsCommonStock', window );">Dividends paid</a></td>
<td class="num">(856,000)<span></span>
</td>
<td class="num">(855,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from issuance of stock upon exercise of stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToMinorityShareholders', window );">Distributions to non-controlling interests</a></td>
<td class="num">(622,000)<span></span>
</td>
<td class="num">(396,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
<td class="num">(2,141,000)<span></span>
</td>
<td class="num">(1,952,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">NET DECREASE IN CASH AND CASH EQUIVALENTS</a></td>
<td class="num">(2,577,000)<span></span>
</td>
<td class="num">(3,855,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">CASH AND CASH EQUIVALENTS, Beginning of period</a></td>
<td class="nump">7,239,000<span></span>
</td>
<td class="nump">9,735,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">CASH AND CASH EQUIVALENTS, End of period</a></td>
<td class="nump">4,662,000<span></span>
</td>
<td class="nump">5,880,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashPaidDuringThePeriodForAbstract', window );"><strong>Cash paid during the period for:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest</a></td>
<td class="nump">101,000<span></span>
</td>
<td class="nump">82,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes</a></td>
<td class="nump">37,000<span></span>
</td>
<td class="nump">1,447,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NonCashFinancingActivitiesAbstract', window );"><strong>Non-cash financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation', window );">Changes in excess tax benefits from stock-based compensation</a></td>
<td class="num">(397,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember', window );">Oyster House [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates', window );">Purchase of restaurants and bars</a></td>
<td class="num">(3,043,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NonCashFinancingActivitiesAbstract', window );"><strong>Non-cash financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NotesPayableInConnectionWithAcquisition', window );">Note payable in connection with the purchase of restaurants and bars</a></td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember', window );">Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates', window );">Purchase of restaurants and bars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(717,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NonCashFinancingActivitiesAbstract', window );"><strong>Non-cash financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NotesPayableInConnectionWithAcquisition', window );">Note payable in connection with the purchase of restaurants and bars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AdjustmentsToReconcileConsolidatedNetIncomeToNetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CashFlowsFromFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CashFlowsFromFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CashFlowsFromInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CashFlowsFromInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CashFlowsFromOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CashFlowsFromOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CashPaidDuringThePeriodForAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CashPaidDuringThePeriodForAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in excess tax benefits from stock-based compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ChangeInExcessTaxBenefitsFromStockbasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ChangesInOperatingAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net change during the reporting period in the aggregate amount of expenses incurred but not yet paid, and the net change another operating obligations not otherwise defined in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_IncreaseDecreaseInAccruedExpensesAndOtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net change during the reporting period in income taxes receivable and payable during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_IncreaseDecreaseInPrepaidAndAccruedIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_LoansAndAdvancesMadeToEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash outflow relating to payment of loans and advances made to employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_LoansAndAdvancesMadeToEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NonCashFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NonCashFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NotesPayableInConnectionWithAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Notes payable in connection with acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NotesPayableInConnectionWithAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_OperatingLeaseDeferredCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change during the period in carrying value for operating lease deferred credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_OperatingLeaseDeferredCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PaymentsReceivedOnEmployeeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash inflow relating to repayment of loans from employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PaymentsReceivedOnEmployeeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfFinancingCostsAndDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3044-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49171198&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Deferred Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=63044130<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnDispositionOfAssets1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of assets, including but not limited to property plant and equipment, intangible assets and equity in securities of subsidiaries or equity method investee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=68055307&amp;loc=d3e2443-110228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnDispositionOfAssets1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gain (loss) from sale or disposal of an organization or integrated set of activities (for example, but not limited to, a partnership or corporation) engaged in providing a product or service in a commercial, industrial, or professional environment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPropertyPlantEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableTrade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in operating assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherOperatingAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid for interest during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3574-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3574-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividendsCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfDividendsCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfFinancingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for loan and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfFinancingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow to a noncontrolling interest. Includes, but not limited to, reduction of noncontrolling interest ownership. Excludes dividends paid to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (j)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3255-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795173024">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ConsolidatedCondensedFinancialStatementsAbstract', window );"><strong>Consolidated Condensed Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ConsolidatedCondensedFinancialStatementsTextBlock', window );">Consolidated Condensed Financial Statements [Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 3%; text-align: left"><b>1.</b></td><td style="text-align: justify; width: 97%"><b>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated condensed balance sheet
as of October 1, 2016, which has been derived from audited financial statements included in the Company&#x2019;s annual report on
Form 10-K for the year ended October 1, 2016 (&#x201c;Form 10-K&#x201d;), and the unaudited interim consolidated condensed financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (&#x201c;GAAP&#x201d;)
for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the &#x201c;SEC&#x201d;).
Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with
GAAP have been condensed or omitted. All adjustments that, in the opinion of management are necessary for a fair presentation for
the periods presented, have been reflected as required by Regulation S-X, Rule 10-01. Such adjustments are of a normal, recurring
nature. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements
and notes thereto included in the Form 10-K. The results of operations for interim periods are not necessarily indicative of the
operating results to be expected for the full year or any other interim period.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">PRINCIPLES OF CONSOLIDATION &#x2014; The
consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries,
partnerships and other entities in which it has a controlling interest, collectively herein referred to as the &#x201c;Company&#x201d;.
Also included in the consolidated condensed interim financial statements are certain variable interest entities (&#x201c;VIEs&#x201d;).
All significant intercompany balances and transactions have been eliminated in consolidation.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RECLASSIFICATIONS &#x2014; Certain reclassifications
of prior period balances related to the income statement presentation of $822,000 of certain administrative fees related to catering
revenue received have been reclassified from payroll expense to revenue to conform to the current period presentation.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SEASONALITY &#x2014; The Company has substantial
fixed costs that do not decline proportionally with sales. The first&#160;and second fiscal quarters, which include the winter
months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and
fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company&#x2019;s
restaurants.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FAIR VALUE OF FINANCIAL INSTRUMENTS &#x2014;
The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses approximate fair value due
to the immediate or short-term maturity of these financial instruments. The fair values of notes receivable and payable are determined
using current applicable rates for similar instruments as of the consolidated condensed balance sheet date and approximate the
carrying value of such debt instruments.</p><br/><p style="font: 8pt Arial Unicode MS; margin: 0pt 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif">CASH
AND CASH EQUIVALENTS &#x2014;</font> <font style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents include
cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding
checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the
last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets. </font></p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="text-transform: uppercase">CONCENTRATIONS
OF CREDIT RISK</font><b> </b>&#x2014; Financial instruments that potentially subject the Company to concentrations of credit risk
consist primarily of cash and cash equivalents and accounts receivable. The Company reduces credit risk by placing its cash and
cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured
limits. Accounts receivable are primarily comprised of normal business receivables, such as credit card receivables, that are paid
off in a short period of time and amounts due from the hotel operators where the Company has a location, and are recorded when
the products or services have been delivered. The Company reviews the collectability of its receivables on an ongoing basis, and
provides for an allowance when it considers the entity unable to meet its obligation. The concentration of credit risk with respect
to accounts receivable is generally limited due to the short payment terms extended by the Company and the number of customers
comprising the Company&#x2019;s customer base.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the 13-week periods ended December 31,
2016 and January 2, 2016, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases
for the respective period.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SEGMENT REPORTING &#x2014; As of December
31, 2016, the Company owned and operated 22 restaurants and bars, 19 fast food concepts and catering operations, exclusively in
the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution
methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance
with applicable accounting guidance.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RECENTLY ADOPTED ACCOUNTING STANDARDS &#x2014;
In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period,
if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods
within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance did not
have any impact on the Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2015, the FASB issued guidance
simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events
and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary
classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration.
The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning
after December 15, 2015. The adoption of this guidance did not have any impact on the Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In February 2015, the FASB amended the consolidation
standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the
new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance
(i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or
voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii)
affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements
and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests
in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule
2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods,
beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this guidance
did not have any impact on the Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NEW ACCOUNTING STANDARDS NOT YET ADOPTED
&#x2014; In January 2017, the FASB issued guidance clarifying the definition of a business. The update provides that when substantially
all the fair value of the assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets,
the set is not a business. The new rules will be effective for the Company in the first quarter of 2019. The Company is currently
evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, the FASB guidance simplifying
the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment by eliminating
Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting
unit&#x2019;s goodwill with the carrying amount. The new rules will be effective for the Company in the first quarter of 2021. The
Company is currently evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.</p><br/><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description relating to consolidated financial statements of the organization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6787107760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>VARIABLE INTEREST ENTITIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_VariableInterestEntitiesAbstract', window );"><strong>Variable Interest Entities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_VariableInterestEntitiesTextBlock', window );">Variable Interest Entities [Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 3%; text-align: left"><b>2.</b></td><td style="text-align: justify; width: 97%"><b>VARIABLE INTEREST ENTITIES</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company consolidates any variable interest
entities in which it holds a variable interest and is the primary beneficiary. Generally, a variable interest entity, or VIE, is
an entity with one or more of the following characteristics: (a) the total equity investment at risk is not sufficient to permit
the entity to finance its activities without additional subordinated financial support; (b) as a group the holders of the equity
investment at risk lack (i) the ability to make decisions about an entity&#x2019;s activities through voting or similar rights,
(ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of
the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests and substantially
all of the entity&#x2019;s activities either involve, or are conducted on behalf of, an investor that has disproportionately few
voting rights. The primary beneficiary of a VIE is generally the entity that has (a) the power to direct the activities of the
VIE that most significantly impact the VIE&#x2019;s economic performance, and (b) the obligation to absorb losses or the right to
receive benefits that could potentially be significant to the VIE.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has determined that it is the
primary beneficiary of three VIEs and, accordingly, consolidates the financial results of these entities. Following are the required
disclosures associated with the Company&#x2019;s consolidated VIEs:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;">
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    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid">December 31,<br /> 2016</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid">October 1,<br /> 2016</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
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    <td style="width: 70%; text-align: left">Cash and cash equivalents</td><td style="width: 3%">&#160;</td>
    <td style="width: 2%; text-align: left">$</td><td style="width: 9%; text-align: right">511</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 2%; text-align: left">$</td><td style="width: 9%; text-align: right">889</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">476</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">429</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Inventories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Prepaid expenses and other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">226</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">228</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left">Due from Ark Restaurants Corp. and affiliates (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">38</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Fixed assets - net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">71</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 1px">&#160;</td>
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    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,358</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,662</td><td style="text-align: left">&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Accounts payable - trade</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">55</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">114</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Accrued expenses and other current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">299</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">238</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left">Due to Ark Restaurants Corp. and affiliates (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">173</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1px">Operating lease deferred credit</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">67</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">73</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">421</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">598</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 1px">Equity of variable interest entities</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">937</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">1,064</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left; padding-bottom: 3px">Total liabilities and equity</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,358</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,662</td><td style="text-align: left">&#160;</td></tr>
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<td style="width: 4%"><font style="font-size: 9pt">(1)</font></td><td style="text-align: justify; width: 96%"><font style="font-size: 9pt">Amounts Due from Ark Restaurants Corp. and affiliates are eliminated
upon consolidation.</font></td></tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The liabilities recognized as a result of
consolidating these VIEs do not represent additional claims on the Company&#x2019;s general assets; rather, they represent claims
against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do
not represent additional assets that could be used to satisfy claims against the Company&#x2019;s general assets.</p><br/><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6636400816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT RESTAURANT EXPANSION<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RecentRestaurantExpansionAbstract', window );"><strong>Recent Restaurant Expansion [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RecentRestaurantExpansionTextBlock', window );">Recent Restaurant Expansion [Text Block]</a></td>
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<td style="width: 3%; text-align: left"><b>3.</b></td><td style="text-align: justify; width: 97%"><b>RECENT RESTAURANT EXPANSION</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 22, 2015, the Company, through
its wholly-owned subsidiaries, Ark Shuckers, LLC and Ark Shuckers Real Estate, LLC, acquired the assets of <i>Shuckers Inc. </i>(&#x201c;<i>Shuckers</i>&#x201d;),
a restaurant and bar located at the Island Beach Resort in Jensen Beach, FL, and six condominium units (four of which house the
restaurant and bar operations). In addition, Ark Island Beach Resort LLC, a wholly-owned subsidiary of the Company, acquired Island
Beach Resort Inc., a management company that administers a rental pool of certain condominium units under lease. The total purchase
price was $5,717,000. The acquisition is accounted for as a business combination and was financed with a bank loan in the amount
of $5,000,000 and cash from operations.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 30, 2016, the Company, through
newly formed, wholly-owned subsidiaries, acquired the assets of the Original Oyster House, Inc., a restaurant and bar located in
the City of Gulf Shores, Baldwin County, Alabama and the related real estate and an adjacent retail shopping plaza and the Original
Oyster House II, Inc., a restaurant and bar located in the City of Spanish Fort, Baldwin County, Alabama and the related real estate.
The total purchase price was for $10,750,000 plus inventory of approximately $293,000. The acquisition is accounted for as a business
combination and was financed with a bank loan from the Company&#x2019;s existing lender in the amount of $8,000,000 and cash from
operations. A preliminary allocation of the fair values of the assets acquired, subject to final acquisition accounting, is as
follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 50%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;">
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="width: 82%; text-align: left">Inventory</td><td style="width: 3%">&#160;</td>
    <td style="width: 2%; text-align: left">$</td><td style="width: 12%; text-align: right">293,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">Land, buildings and fixed assets</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
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Income for the 13-weeks ended December 31, 2016 include revenues and losses of approximately $1,680,000 and $(54,000), respectively,
related to the <i>Shuckers</i> and <i>Oyster House</i> properties. The unaudited pro forma financial information set forth below
is based upon the Company&#x2019;s historical Consolidated Condensed Statements of Income for the 13-weeks ended December 31, 2016
and January 2, 2016 and includes the results of operations for <i>Shuckers </i>and the <i>Oyster House </i>properties for the periods
prior to acquisition. The unaudited pro forma financial information is presented for informational purposes only and may not be
indicative of what actual results of operations would have been had the acquisition of <i>Shuckers </i>occurred on the dates indicated,
nor does it purport to represent the results of operations for future periods. &#160;</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 70%; font-size: 8pt; margin-left: auto; margin-right: auto;">
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<tr style="vertical-align: bottom; font-size: 8pt">
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    <td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: left; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: left; font-size: 8pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255); font-size: 8pt">
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    <td style="font: 8pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right">3,423</td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 8pt Times New Roman, Times, Serif">&#160;</td>
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<tr style="vertical-align: bottom;  font-size: 8pt">
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt">Diluted</td><td style="font: 8pt Times New Roman, Times, Serif">&#160;</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT RESTAURANT DISPOSITIONS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RecentRestaurantDispositionsAbstract', window );"><strong>Recent Restaurant Dispositions [Abstract]</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RecentRestaurantDispositionsTextBlock', window );">Recent Restaurant Dispositions [Text Block]</a></td>
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<td style="width: 3%; text-align: left"><b>4.</b></td><td style="text-align: justify; width: 97%"><b>RECENT RESTAURANT DISPOSITIONS</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Lease Expirations</i> &#x2013; On November
30, 2015, the Company&#x2019;s lease at the <i>V-Bar</i> located at the Venetian Casino Resort in Las Vegas, NV expired. The closure
of this property did not result in a material charge.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company was advised by the landlord
that it would have to vacate the <i>Center Caf&#xe9;</i> property located at Union Station in Washington, DC which was on a month-to-month
lease. The closure of this property occurred in February 2016 and did not result in a material charge.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other</i> &#x2013; On November 18, 2016,
Ark Jupiter RI, LLC (&#x201c;Ark Jupiter&#x201d;), a wholly-owned subsidiary of the Company, entered into a ROFR Purchase and Sale
Agreement (the &#x201c;ROFR&#x201d;) with SCFRC-HWG, LLC, the landlord (the &#x201c;Seller&#x201d;) to purchase the land and building
in which the Company operates its <i>Rustic Inn</i> location in Jupiter, Florida. The Seller had entered into a Purchase and Sale
Agreement with a third party to sell the premises; however, Ark Jupiter&#x2019;s lease provided the Company with a right of first
refusal to purchase the property. Ark Jupiter exercised the ROFR on October 4, 2016 and made a ten (10%) percent deposit on the
purchase price of approximately Five Million Two Hundred Thousand Dollars ($5,200,000). Concurrent with the execution of the ROFR,
Ark Jupiter entered into a Purchase and Sale Agreement with 1065 A1A, LLC to sell this same property for Eight Million Two Hundred
Fifty Thousand Dollars ($8,250,000). In connection with the sale, Ark Jupiter and 1065 A1A, LLC have entered into a temporary lease
and sub-lease arrangement which expires on April 30, 2017, at which time the Company expects to vacate the space. In connection
with these transactions the Company recognized a gain in the amount of $1,637,000 during the 13-weeks ended December 31, 2016.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#x2019;s is in the process of
transferring its lease and the related assets of <i>Canyon Road</i> located in New York, NY to an unrelated third party. In connection
with this pending transfer, the Company recognized an impairment loss included in depreciation and amortization expense in the
amount of $75,000 for the 13-weeks ended December 31, 2016.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the disclosure relating to recent restaurant dispositions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6636400816">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVESTMENT IN NEW MEADOWLANDS RACETRACK<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Disclosure Text Block Supplement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostAndEquityMethodInvestmentsDisclosureTextBlock', window );">Cost and Equity Method Investments Disclosure [Text Block]</a></td>
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<td style="width: 3%"><b>5.</b></td><td style="text-align: justify; width: 97%"><b>INVESTMENT IN NEW MEADOWLANDS RACETRACK</b></td></tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2013, the Company made a $4,200,000
investment in the New Meadowlands Racetrack LLC (&#x201c;NMR&#x201d;) through its purchase of a membership interest in Meadowlands
Newmark, LLC, an existing member of NMR. On November 19, 2013, the Company invested an additional $464,000 in NMR through a purchase
of an additional membership interest in Meadowlands Newmark, LLC resulting in a total ownership of 11.6% of Meadowlands Newmark,
LLC, subject to dilution. In 2015, the Company invested an additional $222,000, as a result of capital calls, bringing its total
investment to $4,886,000 with no change in ownership. This investment has been accounted for based on the cost method. .</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the Company&#x2019;s ownership
interest in NMR through Meadowlands Newmark, LLC, if casino gaming is approved at the Meadowlands and NMR is granted the right
to conduct said gaming, neither of which can be assured, the Company shall be granted the exclusive right to operate the food and
beverage concessions in the gaming facility with the exception of one restaurant.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In conjunction with this investment, the
Company, through a 97% owned subsidiary, Ark Meadowlands LLC (&#x201c;AM VIE&#x201d;), also entered into a long-term agreement with
NMR for the exclusive right to operate food and beverage concessions serving the new raceway facilities (the &#x201c;Racing F&amp;B
Concessions&#x201d;) located in the new raceway grandstand constructed at the Meadowlands Racetrack in northern New Jersey. Under
the agreement, NMR is responsible to pay for the costs and expenses incurred in the operation of the Racing F&amp;B Concessions,
and all revenues and profits thereof inure to the benefit of NMR. AM VIE receives an annual fee equal to 5% of the net profits
received by NMR from the Racing F&amp;B Concessions during each calendar year. At December 31, 2016, it was determined that AM
VIE is a variable interest entity. However, based on qualitative consideration of the contracts with AM VIE, the operating structure
of AM VIE, the Company&#x2019;s role with AM VIE, and that the Company is not obligated to absorb any expected losses of AM VIE,
the Company has concluded that it is not the primary beneficiary and not required to consolidate the operations of AM VIE.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#x2019;s maximum exposure to
loss as a result of its involvement with AM VIE is limited to a receivable from AM VIE&#x2019;s primary beneficiary (NMR, a related
party) which aggregated approximately $11,000 and $164,000 at December 31, 2016 and October 1, 2016, respectively, and are included
in Prepaid Expenses and Other Current Assets in the Consolidated Condensed Balance Sheets.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 25, 2014, the Company loaned $1,500,000
to Meadowlands Newmark, LLC. The note bears interest at 3%, compounded monthly and added to the principal, and is due in its entirety
on January 31, 2024. The note may be prepaid, in whole or in part, at any time without penalty or premium. On July 13, 2016, the
Company made an additional loan to Meadowlands Newmark, LLC in the amount of $200,000. Such amount is subject to the same terms
and conditions as the original loan as discussed above. The principal and accrued interest related to this note in the amounts
of $1,830,000 and $1,815,000, are included in Investment In and Receivable From New Meadowlands Racetrack in the Consolidated Balance
Sheets at December 31, 2016 and October 1, 2016, respectively.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the cost method, our
initial investment is recorded at cost and we record dividend income when applicable, if dividends are declared. We review our
Investment in NMR each reporting period to determine whether a significant event or change in circumstances has occurred that may
have an adverse effect on its fair value, such as the defeat of the referendum for casino gaming in Northern New Jersey in November
2016. The voter referendum for casino gaming in Northern New Jersey was defeated in November 2016. State law prohibits the issue
from being put on the ballot before voters for the following two years. In connection with NMR&#x2019;s restructuring of an existing
loan which comes due on June 30, 2018, and to extend the loan through December 2021, the Company funded its proportionate share
of a $3 million capital call rather than having its interest diluted (see Note 13).</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, we performed an assessment
of the recoverability of our indirect Investment in NMR as of October 1, 2016 which included estimates requiring significant management
judgment, include inherent uncertainties and are often &#xb7;interdependent; therefore, they do not change in isolation. Factors
that management estimated include, among others, the probability of gambling being approved in Northern NJ which is the most heavily
weighted assumption and NMR obtaining a license to operate a casino, revenue levels, cost of capital, marketing spending, tax rates
and capital spending.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In performing this assessment, we estimated
the fair value of our Investment in NMR using our best estimate of these assumptions which we believe would be consistent with
what a hypothetical marketplace participant would use. The variability of these factors depends on a number of conditions, including
uncertainty about future events and our inability as a minority shareholder to control certain outcomes and thus our accounting
estimates may change from period to period. If other assumptions and estimates had been used when these tests were performed, impairment
charges could have resulted. As a result of the above, no impairment was deemed necessary as of December 31, 2016.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for cost method and equity method investments included basis, impairment losses, recognized or unrecognized gains (losses).</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795222672">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
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<td style="width: 3%; text-align: left"><b>6.</b></td><td style="text-align: justify; width: 97%"><b>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accrued expenses and other current liabilities
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778693744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTES PAYABLE - BANK<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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</td>
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    <td style="text-align: left; font-size: 8pt">&#160;</td><td style="text-align: right; font-size: 8pt">(2,617</td><td style="text-align: left; font-size: 8pt">)</td></tr>
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    <td style="text-align: left; font-size: 8pt">&#160;</td><td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: left; font-size: 8pt">&#160;</td></tr>
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    <td style="border-bottom: Black 3px double; text-align: left; font-size: 8pt">$</td><td style="border-bottom: Black 3px double; text-align: right; font-size: 8pt">11,071</td><td style="padding-bottom: 3px; border-bottom: Black 3px double; text-align: left; font-size: 8pt">&#160;</td><td style="padding-bottom: 3px; font-size: 8pt">&#160;</td>
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</table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 25, 2013, the Company issued a promissory
note to Bank Hapoalim B.M. (the &#x201c;BHBM&#x201d;) for $3,000,000. The note bore interest at LIBOR plus 3.5% per annum, and was
payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. On February 24, 2014, in connection with the
acquisition of <i>The Rustic Inn</i>, the Company borrowed an additional $6,000,000 from BHBM under the same terms and conditions
as the original loan which was consolidated with the remaining principal balance from the original borrowing at that date. The
new loan is payable in 60 equal monthly installments of $134,722, which commenced on March 25, 2014. As of December 31, 2016, the
outstanding balance of this note payable was $3,503,000.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 22, 2015, in connection with the
acquisition of <i>Shuckers</i>, the Company issued a promissory note to BHBM for $5,000,000. The note bears interest at LIBOR plus
3.5% per annum, and is payable in 60 equal monthly installments of $83,333, commencing on November 22, 2015. As of December 31,
2016, the outstanding balance of this note payable was $3,833,000.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 30, 2016, in connection with the
acquisition of the <i>Oyster House</i> properties, the Company issued a promissory note to BHBM for $8,000,000. The note bears
interest at LIBOR plus 3.5% per annum, and is payable in 60 equal monthly installments of $133,273, commencing on January 1, 2017.
As of December 31, 2016, the outstanding balance of this note payable was $8,000,000.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 22, 2015, in connection with the
<i>Shuckers</i> transaction, the Company also entered into a credit agreement (the &#x201c;Revolving Facility&#x201d;) with BHBM
which expires on October 21, 2017 and provides for total availability of the lesser of (i) $10,000,000 and (ii) $20,000,000 less
the then aggregate amount of all indebtedness and obligations to BHBM. Borrowings under the Revolving Facility will be evidenced
by a promissory note (the &#x201c;Revolving Note&#x201d;) in favor of BHBM and will be payable over five years with interest at an
annual rate equal to LIBOR plus 3.5% per year. As of July 2, 2016, no additional amounts were outstanding under the Revolving Facility.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred financing costs incurred in connection
with the Revolving Facility in the amount of $130,585 are being amortized over the life of the agreements on a straight-line basis.
Amortization expense of $11,000 and $9,000 is included in interest expense for the 13-weeks ended December 31, 2016 and January
2, 2016, respectively.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Borrowings under the Revolving Facility, which
include all of the above promissory notes, are secured by all tangible and intangible personal property (including accounts receivable,
inventory, equipment, general intangibles, documents, chattel paper, instruments, letter-of-credit rights, investment property,
intellectual property and deposit accounts) and fixtures of the Company.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The loan agreements provide, among other things,
that the Company meet minimum quarterly tangible net worth amounts, as defined, maintain a fixed charge coverage ratio of not less
than 1.1:1 and minimum annual net income amounts, and contain customary representations, warranties and affirmative covenants.
The agreements also contain customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness,
capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance
with all debt covenants as of December 31, 2016.</p><br/><span></span>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
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<td style="width: 0"></td><td style="width: 18pt"><b>8.</b></td><td style="text-align: justify"><b>COMMITMENTS AND CONTINGENCIES</b></td></tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Leases</i></b> &#x2014; The Company leases
its restaurants, bar facilities, and administrative headquarters through its subsidiaries under terms expiring at various dates
through 2032. Most of the leases provide for the payment of base rents plus real estate taxes, insurance and other expenses and,
in certain instances, for the payment of a percentage of the restaurant&#x2019;s sales in excess of stipulated amounts at such facility
and in one instance based on profits.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On January 12, 2016, the Company
entered into an Amended and Restated Lease for its <i>Sequoia </i>property in Washington D.C. extending the lease for 15 years
through November 30, 2032 with one additional five-year option. Annual rent under the new lease is approximately $1,200,000 increasing
annually through expiration. Under the terms of the agreement, the property will be closed from January 1, 2017 through March 31,
2017 for renovation and reconcepting. The Company is currently developing the concept and design relating to the renovated space
and estimates the total cost to be approximately $6,000,000 to $7,000,000.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><b><i>Legal</i> <i>Proceedings
</i></b>&#x2014; In the ordinary course of its business, the Company is a party to various lawsuits arising from accidents at its
restaurants and worker&#x2019;s compensation claims, which are generally handled by the Company&#x2019;s insurance carriers. The
employment by the Company of management personnel, waiters, waitresses and kitchen staff at a number of different restaurants has
resulted, from time to time, in litigation alleging violation by the Company of employment discrimination laws. Management believes,
based in part on the advice of counsel, that the ultimate resolution of these matters will not have a material adverse effect on
the Company&#x2019;s consolidated financial position, results of operations or cash flows.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt"><b><i>Share Repurchase Plan</i></b>
&#x2014; On July 5, 2016, the Board of Directors authorized a share repurchase program authorizing management to purchase up to
500,000 shares of the Company&#x2019;s common stock during the next twelve months. Any repurchase under the program will be effected
in compliance with Rule 10b-18 under the Securities Exchange Act of 1934 &#x201c;Purchases of Certain Equity Securities by the Issuer
and Others&#x201d;, funded using the Company&#x2019;s working capital and be based on management&#x2019;s evaluation of market conditions
and other factors. No repurchases were made during the 13-weeks ended December 31, 2016.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12565-110249<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=73718637&amp;loc=d3e25287-109308<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778693744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK OPTIONS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td style="width: 18pt; text-align: left"><b>9.</b></td><td style="text-align: justify"><b>STOCK OPTIONS</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has options outstanding under two
stock option plans, the 2004 Stock Option Plan (the &#x201c;2004 Plan&#x201d;) and the 2010 Stock Option Plan (the &#x201c;2010 Plan&#x201d;),
which was approved by shareholders in the second quarter of 2010. Effective with this approval, the Company terminated the 2004
Plan. This action terminated the 400 authorized but unissued options under the 2004 Plan, but it did not affect any of the options
previously issued under the 2004 Plan. Options granted under the 2004 Plan are exercisable at prices at least equal to the fair
market value of such stock on the dates the options were granted. The options expire ten years after the date of grant. Options
granted under the 2010 Plan are exercisable at prices at least equal to the fair market value of such stock on the dates the options
were granted. The options expire ten years after the date of grant.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On April 5, 2016, the shareholders
of the Company approved the 2016 Stock Option Plan and the Section 162(m) Cash Bonus Plan. Under the 2016 Stock Option Plan, 500,000
options were authorized for future grant and are exercisable at prices at least equal to the fair market value of such stock on
the dates the options were granted. The options expire ten years after the date of grant. Under the Section 162(m) Cash Bonus Plan,
compensation paid in excess of $1,000,000 to any employee who is the chief executive officer, or one of the three highest paid
executive officers on the last day of that tax year (other than the chief executive officer or the chief financial officer) will
meet certain &#x201c;performance-based&#x201d; requirements of Section 162(m) and the related IRS regulations in order for it to
be tax deductible.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the quarter ended December 31, 2016,
options to purchase 90,000 shares of common stock at an exercise price of $29.60 per share expired unexercised.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No options or performance-based awards were
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6635229344">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td style="width: 0"></td><td style="width: 18pt"><b>10.</b></td><td style="text-align: justify"><b>INCOME TAXES</b></td></tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#x2019;s provision for income taxes
consists of Federal, state and local taxes in amounts necessary to align the Company&#x2019;s year-to-date provision for income
taxes with the effective tax rate that the Company expects to achieve for the full year. Each quarter, the Company updates its
estimate of the annual effective tax rate and records cumulative adjustments as deemed necessary. The income tax provisions for
the 13-week periods ended December 31, 2016 and January 2, 2016 reflect effective tax rates of approximately 30% and 23%, respectively.&#160;&#160;The
Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result
of the generation of FICA tax credits and operating income attributable to the non-controlling interests of the VIEs that is not
taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual
tax rate could differ from current estimates.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#x2019;s overall effective tax rate
in the future will be affected by factors such as the utilization of state and local net operating loss carryforwards, the generation
of FICA tax credits and the mix of earnings by state taxing jurisdiction as Nevada does not impose a&#160; state income tax, as
compared to the other major state and local jurisdictions in which the Company has operations.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the 13-weeks ended December 31, 2016,
certain equity compensation awards expired unexercised. As such, the Company reversed the related deferred tax asset in the amount
of approximately $397,000 as a charge to Additional Paid-in Capital as there was a sufficient pool of windfall tax benefit available.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6741689760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME PER SHARE OF COMMON STOCK<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td style="width: 0"></td><td style="width: 18pt"><b>11.</b></td><td style="text-align: justify"><b>INCOME PER SHARE OF COMMON STOCK</b></td></tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net income per share is calculated on the basis
of the weighted average number of common shares outstanding during each period plus, for diluted net income per share, the additional
dilutive effect of potential common stock. Potential common stock using the treasury stock method consists of dilutive stock options.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">For the 13-week period ended
December 31, 2016, options to purchase 66,000 shares of common stock at an exercise price of $12.04 per share and options to purchase
160,800 shares of common stock at an exercise price of $14.40 per share were included in diluted earnings per share. Options to
purchase 201,808 shares of common stock at an exercise price of $22.50 per share were not included in diluted earnings per share
as their impact would be anti-dilutive.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">For the 13-week period ended
January 2, 2016, options to purchase 66,000 shares of common stock at an exercise price of $12.04 per share, options to purchase
164,700 shares of common stock at an exercise price of $14.40 per share and options to purchase 203,000 shares of common stock
at an exercise price of $22.50 per share were included in diluted earnings per share. Options to purchase 90,000 shares of common
stock at an exercise price of $32.15 were not included in diluted earnings per share as their impact was anti-dilutive.</p><br/><span></span>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795173024">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DIVIDENDS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<td style="width: 18pt; text-align: left"><b>12.</b></td><td style="text-align: justify"><b>DIVIDENDS</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On December 7, 2016, the Board
of Directors declared a quarterly dividend of $0.25 per share on the Company&#x2019;s common stock to be paid on January 3, 2017 to shareholders
of record at the close of business on December 20, 2016. The Company intends to continue to pay such quarterly cash dividends for
the foreseeable future, however, the payment of future dividends is at the discretion of the Company&#x2019;s Board of Directors
and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant
factors.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of dividends declared, paid, outstanding and other related disclosures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795201856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUBSEQUENT EVENTS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">Subsequent Events [Text Block]</a></td>
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<td style="width: 18pt; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SUBSEQUENT EVENTS</b></td>
</tr></table><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On January 4, 2017, the Company
closed its <i>Sequoia</i> property in Washington, DC for a major renovation. The restaurant is expected to re-open in May 2017.
In connection with this closure, the Company recognized an impairment loss related to fixed asset disposals in the amount of $283,000,
which is included in Depreciation and Amortization Expense for the 13-weeks ended December 31, 2016.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">On February 7, 2017, the Company
invested an additional $222,000 in NMR as a result of a capital call bringing its total equity investment to $5,108,000.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6784825872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">PRINCIPLES OF CONSOLIDATION &#x2014; The
consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries,
partnerships and other entities in which it has a controlling interest, collectively herein referred to as the &#x201c;Company&#x201d;.
Also included in the consolidated condensed interim financial statements are certain variable interest entities (&#x201c;VIEs&#x201d;).
All significant intercompany balances and transactions have been eliminated in consolidation.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription', window );">Reclassification, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RECLASSIFICATIONS &#x2014; Certain reclassifications
of prior period balances related to the income statement presentation of $822,000 of certain administrative fees related to catering
revenue received have been reclassified from payroll expense to revenue to conform to the current period presentation.</p><span></span>
</td>
</tr>
<tr class="ro">
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<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SEASONALITY &#x2014; The Company has substantial
fixed costs that do not decline proportionally with sales. The first&#160;and second fiscal quarters, which include the winter
months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and
fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company&#x2019;s
restaurants.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair Value of Financial Instruments, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FAIR VALUE OF FINANCIAL INSTRUMENTS &#x2014;
The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses approximate fair value due
to the immediate or short-term maturity of these financial instruments. The fair values of notes receivable and payable are determined
using current applicable rates for similar instruments as of the consolidated condensed balance sheet date and approximate the
carrying value of such debt instruments.</p><span></span>
</td>
</tr>
<tr class="ro">
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<td class="text"><p style="font: 8pt Arial Unicode MS; margin: 0pt 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif">CASH
AND CASH EQUIVALENTS &#x2014;</font> <font style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents include
cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding
checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the
last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.</font></p><span></span>
</td>
</tr>
<tr class="re">
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<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="text-transform: uppercase">CONCENTRATIONS
OF CREDIT RISK</font><b> </b>&#x2014; Financial instruments that potentially subject the Company to concentrations of credit risk
consist primarily of cash and cash equivalents and accounts receivable. The Company reduces credit risk by placing its cash and
cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured
limits. Accounts receivable are primarily comprised of normal business receivables, such as credit card receivables, that are paid
off in a short period of time and amounts due from the hotel operators where the Company has a location, and are recorded when
the products or services have been delivered. The Company reviews the collectability of its receivables on an ongoing basis, and
provides for an allowance when it considers the entity unable to meet its obligation. The concentration of credit risk with respect
to accounts receivable is generally limited due to the short payment terms extended by the Company and the number of customers
comprising the Company&#x2019;s customer base.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the 13-week periods ended December 31,
2016 and January 2, 2016, the Company did not make purchases from any one vendor that accounted for 10% or greater of total purchases
for the respective period.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segment Reporting, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SEGMENT REPORTING &#x2014; As of December
31, 2016, the Company owned and operated 22 restaurants and bars, 19 fast food concepts and catering operations, exclusively in
the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution
methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance
with applicable accounting guidance.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RecentlyAdoptedAccountingStandardsPolicyTextBlock', window );">Recently Adopted Accounting Standards [Policy Text Block]</a></td>
<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RECENTLY ADOPTED ACCOUNTING STANDARDS &#x2014;
In June 2014, the FASB issued guidance which clarifies the recognition of stock-based compensation over the required service period,
if it is probable that the performance condition will be achieved. This guidance is effective for fiscal years, and interim periods
within those years, beginning after December 15, 2015 and should be applied prospectively. The adoption of this guidance did not
have any impact on the Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2015, the FASB issued guidance
simplifying the income statement presentation by eliminating the concept of extraordinary items. Extraordinary items are events
and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary
classification simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration.
The amendments are effective for annual reporting periods, including interim periods within those reporting periods, beginning
after December 15, 2015. The adoption of this guidance did not have any impact on the Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In February 2015, the FASB amended the consolidation
standards for reporting entities that are required to evaluate whether they should consolidate certain legal entities. Under the
new guidance, all legal entities are subject to reevaluation under the revised consolidation model. Specifically, the guidance
(i) modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or
voting interest entities; (ii) eliminates the presumption that a general partner should consolidate a limited partnership; (iii)
affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements
and related party relationships; and (iv) provides a scope exception from consolidation guidance for reporting entities with interests
in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule
2a-7 of the Investment Company Act for registered money market funds. The amendments are effective for annual reporting periods,
beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this guidance
did not have any impact on the Consolidated Condensed Financial Statements.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">New Accounting Pronouncements, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NEW ACCOUNTING STANDARDS NOT YET ADOPTED
&#x2014; In January 2017, the FASB issued guidance clarifying the definition of a business. The update provides that when substantially
all the fair value of the assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets,
the set is not a business. The new rules will be effective for the Company in the first quarter of 2019. The Company is currently
evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.</p><br/><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, the FASB guidance simplifying
the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment by eliminating
Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting
unit&#x2019;s goodwill with the carrying amount. The new rules will be effective for the Company in the first quarter of 2021. The
Company is currently evaluating the potential impact adoption of this guidance on its Consolidated Condensed Financial Statements.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of the accounting policy for recently adopted accounting standards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for seasonality.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for supplier concentration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 305<br> -SubTopic 10<br> -Section 05<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6375392&amp;loc=d3e26790-107797<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4273-108586<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=d3e5614-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.3A-03)<br> -URI http://asc.fasb.org/extlink&amp;oid=27015204&amp;loc=d3e355100-122828<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.3A-02)<br> -URI http://asc.fasb.org/extlink&amp;oid=27015204&amp;loc=d3e355033-122828<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining the fair value of financial instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13279-108611<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 60<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=7493716&amp;loc=d3e21868-110260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795247840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>VARIABLE INTEREST ENTITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_VariableInterestEntitiesAbstract', window );"><strong>Variable Interest Entities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfVariableInterestEntitiesTextBlock', window );">Schedule of Variable Interest Entities [Table Text Block]</a></td>
<td class="text">Following are the required disclosures associated with the Company&#x2019;s consolidated VIEs:<br /><br /><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid">December 31,<br /> 2016</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid">October 1,<br /> 2016</td><td style="font-weight: bold; padding-bottom: 1px">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(in thousands)</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="width: 70%; text-align: left">Cash and cash equivalents</td><td style="width: 3%">&#160;</td>
    <td style="width: 2%; text-align: left">$</td><td style="width: 9%; text-align: right">511</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
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<tr style="vertical-align: bottom; ">
    <td style="text-align: left">Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">476</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">429</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">226</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">38</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Fixed assets - net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
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    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">71</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">71</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 3px">Total assets</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,358</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,662</td><td style="text-align: left">&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left">Accounts payable - trade</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">55</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">114</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">Accrued expenses and other current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">299</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">238</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left">Due to Ark Restaurants Corp. and affiliates (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">173</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 1px">Operating lease deferred credit</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">67</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">73</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">421</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">598</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1px">Equity of variable interest entities</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">937</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">1,064</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left; padding-bottom: 3px">Total liabilities and equity</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,358</td><td style="text-align: left">&#160;</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">1,662</td><td style="text-align: left">&#160;</td></tr>
</table><table cellpadding="0" cellspacing="0" style="width: 90%; font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: auto; margin-right: auto;"><tr style="vertical-align: top">
<td style="width: 4%"><font style="font-size: 9pt">(1)</font></td><td style="text-align: justify; width: 96%"><font style="font-size: 9pt">Amounts Due from Ark Restaurants Corp. and affiliates are eliminated
upon consolidation.</font></td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=64801991&amp;loc=d3e5747-111685<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=64801991&amp;loc=SL6228884-111685<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=64801991&amp;loc=d3e5728-111685<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Variable Interest Entity<br> -URI http://asc.fasb.org/extlink&amp;oid=6528138<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5A<br> -URI http://asc.fasb.org/extlink&amp;oid=64801991&amp;loc=SL6759159-111685<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=64801991&amp;loc=d3e5710-111685<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795135232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT RESTAURANT EXPANSION (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RecentRestaurantExpansionAbstract', window );"><strong>Recent Restaurant Expansion [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock', window );">Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]</a></td>
<td class="text">A preliminary allocation of the fair values of the assets acquired, subject to final acquisition accounting, is as follows:<br /><br /><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 50%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;">
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    <td style="width: 82%; text-align: left">Inventory</td><td style="width: 3%">&#160;</td>
    <td style="width: 2%; text-align: left">$</td><td style="width: 12%; text-align: right">293,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">Land, buildings and fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,950,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(229,255,255)">
    <td style="text-align: left; padding-bottom: 1px">Goodwill and Intangibles</td><td style="padding-bottom: 1px">&#160;</td>
    <td style="border-bottom: Black 1px solid; text-align: left">&#160;</td><td style="border-bottom: Black 1px solid; text-align: right">2,800,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 3px">&#160;</td><td style="padding-bottom: 3px">&#160;</td>
    <td style="border-bottom: Black 3px double; text-align: left">$</td><td style="border-bottom: Black 3px double; text-align: right">11,043,000</td><td style="text-align: left">&#160;</td></tr>
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<td class="text"><div style="font-size:  8pt; ">
The unaudited pro forma financial information set forth below is based upon the Company&#x2019;s historical Consolidated Condensed Statements of Income for the 13-weeks ended December 31, 2016 and January 2, 2016<br /><br /><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 70%; font-size: 8pt; margin-left: auto; margin-right: auto;">
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    <td colspan="7" style="font: bold 8pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid">13 Weeks Ended</td></tr>
<tr style="vertical-align: bottom; font-size: 8pt">
    <td style="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&#160;</td><td style="font: bold 8pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="padding-left: 10pt; text-indent: -10pt; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
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    <td style="width: 70%; font: 8pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt">Total revenues</td><td style="width: 3%; font: 8pt Times New Roman, Times, Serif">&#160;</td>
    <td style="width: 2%; font: 8pt Times New Roman, Times, Serif; text-align: right">$</td><td style="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">40,205</td><td style="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="width: 3%; font: 8pt Times New Roman, Times, Serif">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=73530397&amp;loc=d3e4845-128472<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6636438128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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    <td style="font-size: 8pt">&#160;</td><td style="font: 8pt Times New Roman, Times, Serif">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of accrued expenses and other current liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795115504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTES PAYABLE - BANK (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795218752">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK OPTIONS (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Disclosure of Compensation Related Costs, Share-based Payments [Abstract]</strong></a></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</a></td>
<td class="text">A summary of stock option activity is presented below:<br /><br /><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 8pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto;">
<tr style="vertical-align: bottom; font-size: 8pt">
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    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt">Options:</td><td style="font-size: 8pt">&#160;</td>
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    <td style="text-align: left; font-size: 8pt">&#160;</td><td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: left; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
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    <td style="text-align: left; font-size: 8pt">&#160;</td><td style="text-align: right; font-size: 8pt">&#160;</td><td style="text-align: left; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
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    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right">17.85</td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 8pt Times New Roman, Times, Serif">&#160;</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6793709088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetailsLineItems', window );"><strong>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PriorPeriodReclassificationAdjustment', window );">Prior Period Reclassification Adjustment (in Dollars)</a></td>
<td class="nump">$ 822,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfSignificantVendors', window );">Number of Significant Vendors</a></td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=arkr_RestaurantsAndBarsMember', window );">Restaurants and Bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetailsLineItems', window );"><strong>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NumberOfOperatingSegments', window );">Number of Operating Segments</a></td>
<td class="nump">22<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=arkr_FastFoodConceptsAndCateringOperationsMember', window );">Fast Food Concepts and Catering Operations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetailsLineItems', window );"><strong>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NumberOfOperatingSegments', window );">Number of Operating Segments</a></td>
<td class="nump">19<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember', window );">Supplier Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetailsLineItems', window );"><strong>CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SupplierConcentrationRiskDescription', window );">Supplier Concentration Risk Description</a></td>
<td class="text">the Company did not make purchases from any one vendor that accounted for 10% or greater of total<span></span>
</td>
<td class="text">the Company did not make purchases from any one vendor that accounted for 10% or greater of total<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">arkr_CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetailsLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of significant vendors.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfSignificantVendors</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of supplier concentration risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_SupplierConcentrationRiskDescription</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6351-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13531-108611<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6404-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13537-108611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NumberOfOperatingSegments</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a reclassification adjustment made to prior period financial statement amounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=arkr_FastFoodConceptsAndCateringOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_SupplierConcentrationRiskMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795173024">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>VARIABLE INTEREST ENTITIES (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_VariableInterestEntitiesAbstract', window );"><strong>Variable Interest Entities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfVIEsWithPrimaryBenefits', window );">Number of VIEs with Primary Benefits</a></td>
<td class="nump">3<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NumberOfVIEsWithPrimaryBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of VIEs with primary benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfVIEsWithPrimaryBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_VariableInterestEntitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_VariableInterestEntitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6798867248">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>VARIABLE INTEREST ENTITIES (Details) - Schedule of variable interest entities - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ScheduleOfVariableInterestEntitiesAbstract', window );"><strong>Schedule of variable interest entities [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CashAndCashEquivalentsRelatingToVIEs', window );">Cash and cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 511<span></span>
</td>
<td class="nump">$ 889<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccountsReceivableRelatingToVIEs', window );">Accounts receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">476<span></span>
</td>
<td class="nump">429<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_InventoriesRelatingToVIEs', window );">Inventories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">18<span></span>
</td>
<td class="nump">23<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs', window );">Prepaid expenses and other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">226<span></span>
</td>
<td class="nump">228<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DueFromParentAndAffiliatesRelatingToVIEs', window );">Due from Ark Restaurants Corp. and affiliates</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">38<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PropertyPlantAndEquipmentRelatingToVIEs', window );">Fixed assets - net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">18<span></span>
</td>
<td class="nump">22<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_OtherAssetsRelatingToVIEs', window );">Other assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">71<span></span>
</td>
<td class="nump">71<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets', window );">Total assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,358<span></span>
</td>
<td class="nump">1,662<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccountsPayableTradeRelatingToVIEs', window );">Accounts payable - trade</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">55<span></span>
</td>
<td class="nump">114<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs', window );">Accrued expenses and other current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">299<span></span>
</td>
<td class="nump">238<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DueToParentAndAffiliatesRelatingToVIEs', window );">Due to Ark Restaurants Corp. and affiliates</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">173<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DeferredRentCreditNoncurrentRelatingToVIEs', window );">Operating lease deferred credit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">67<span></span>
</td>
<td class="nump">73<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_TotalLiabilitiesRelatingToVIEs', window );">Total liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">421<span></span>
</td>
<td class="nump">598<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_EquityOfVariableInterestEntities', window );">Equity of variable interest entities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">937<span></span>
</td>
<td class="nump">1,064<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_TotalLiabilitiesAndEquityRelatingToVIEs', window );">Total liabilities and equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,358<span></span>
</td>
<td class="nump">$ 1,662<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccountsPayableTradeRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of accounts payable, trade relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccountsPayableTradeRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccountsReceivableRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of accounts receivable relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccountsReceivableRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of accrued expenses and other current liabilities relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccruedExpensesAndOtherCurrentLiabilitiesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CashAndCashEquivalentsRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of cash and cash equivalents relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CashAndCashEquivalentsRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DeferredRentCreditNoncurrentRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred rent credit non current relating to VIEs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DeferredRentCreditNoncurrentRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DueFromParentAndAffiliatesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount due from parent and affiliates relating to VIEs as of the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DueFromParentAndAffiliatesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DueToParentAndAffiliatesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount due to parent and affiliates relating to VIEs as of the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DueToParentAndAffiliatesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_EquityOfVariableInterestEntities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of equity of variable interest entities relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_EquityOfVariableInterestEntities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_InventoriesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of inventories relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_InventoriesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_OtherAssetsRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of other assets relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_OtherAssetsRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of Prepaid expenses and other current assets relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PrepaidExpensesAndOtherCurrentAssetsRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PropertyPlantAndEquipmentRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of fixed assets relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PropertyPlantAndEquipmentRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ScheduleOfVariableInterestEntitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ScheduleOfVariableInterestEntitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_TotalLiabilitiesAndEquityRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of total liabilities and equity relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_TotalLiabilitiesAndEquityRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_TotalLiabilitiesRelatingToVIEs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of total liabilities relating to VIEs as at the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_TotalLiabilitiesRelatingToVIEs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The carrying amount of the consolidated Variable Interest Entity's assets included in the reporting entity's statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=64801991&amp;loc=d3e5710-111685<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6799209696">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT RESTAURANT EXPANSION (Details)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Nov. 30, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 31, 2015 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 02, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Oct. 22, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems', window );"><strong>RECENT RESTAURANT EXPANSION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Business Acquisition, Pro Forma Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,205,000<span></span>
</td>
<td class="nump">$ 39,393,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=arkr_ShuckersIncMember', window );">Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems', window );"><strong>RECENT RESTAURANT EXPANSION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfCondominiumUnit', window );">Number of Condominium Unit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations', window );">Number of&#160;Condominium Unit of Restaurant and Bar Operations</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Business Combination, Consideration Transferred</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,717,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_BankLoanRelatedToAcquisition', window );">Bank Loan Related to Acquisition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember', window );">Oyster House [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems', window );"><strong>RECENT RESTAURANT EXPANSION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Business Combination, Consideration Transferred</a></td>
<td class="nump">$ 10,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_BusinessCombinationInventoryTransferred', window );">Business Combination Inventory Transferred</a></td>
<td class="nump">293,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_BusinessCombinationBankLoan', window );">Business Combination Bank Loan</a></td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Business Acquisition, Pro Forma Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(54,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember', window );">Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems', window );"><strong>RECENT RESTAURANT EXPANSION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Business Acquisition, Pro Forma Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,680,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_BankLoanRelatedToAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Bank loan related to acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_BankLoanRelatedToAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_BusinessCombinationBankLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Business combination bank loan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_BusinessCombinationBankLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_BusinessCombinationInventoryTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Business combination inventory transferred.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_BusinessCombinationInventoryTransferred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NumberOfCondominiumUnit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of condominium unit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfCondominiumUnit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of&#160;condominium unit of restaurant and bar operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfCondominiumUnitOfRestaurantAndBarOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_RECENTRESTAURANTEXPANSIONDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)-(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=65885119&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferred1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 30<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 30<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationConsiderationTransferred1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=arkr_ShuckersIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=arkr_ShuckersIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6794002832">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTEXPANSIONDetailsScheduleoffairvalueassetsacquiredLineItems', window );"><strong>RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill and Intangibles</a></td>
<td class="nump">$ 9,995,000<span></span>
</td>
<td class="nump">$ 7,895,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember', window );">Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTEXPANSIONDetailsScheduleoffairvalueassetsacquiredLineItems', window );"><strong>RECENT RESTAURANT EXPANSION (Details) - Schedule of fair value assets acquired [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory', window );">Inventory</a></td>
<td class="nump">293,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings', window );">Land, buildings and fixed assets</a></td>
<td class="nump">7,950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill and Intangibles</a></td>
<td class="nump">2,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets', window );"></a></td>
<td class="nump">$ 11,043,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_RECENTRESTAURANTEXPANSIONDetailsScheduleoffairvalueassetsacquiredLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_RECENTRESTAURANTEXPANSIONDetailsScheduleoffairvalueassetsacquiredLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=73530397&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of facility held for productive use including, but not limited to, office, production, storage and distribution facilities, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=73530397&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of inventory recognized as of the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=73530397&amp;loc=d3e4845-128472<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI http://asc.fasb.org/extlink&amp;oid=73531372&amp;loc=d3e2207-128464<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=64834752&amp;loc=SL49117168-202975<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6744967472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT RESTAURANT EXPANSION (Details) - Schedule of unaudited pro forma financial information - USD ($)<br> $ / shares in Units, shares in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract', window );"><strong>Schedule of unaudited pro forma financial information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Total revenues</a></td>
<td class="nump">$ 40,205<span></span>
</td>
<td class="nump">$ 39,393<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss', window );">Net income</a></td>
<td class="nump">$ 1,941<span></span>
</td>
<td class="nump">$ 426<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic', window );">Net income per share - basic</a></td>
<td class="nump">$ 0.57<span></span>
</td>
<td class="nump">$ 0.12<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted', window );">Net income per share - diluted</a></td>
<td class="nump">$ 0.55<span></span>
</td>
<td class="nump">$ 0.12<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic</a></td>
<td class="nump">3,423<span></span>
</td>
<td class="nump">3,418<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted</a></td>
<td class="nump">3,507<span></span>
</td>
<td class="nump">3,517<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ScheduleOfUnauditedProFormaFinancialInformationAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)-(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=65885119&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)-(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=65885119&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)-(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=65885119&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)-(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=65885119&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1505-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Weighted-Average Number of Common Shares Outstanding<br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6793463184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT RESTAURANT DISPOSITIONS (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Nov. 18, 2016</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems', window );"><strong>RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PercentageOfDepositOnPurchasePriceOfProperty', window );">Percentage of Deposit on Purchase Price of Property</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentBuildingAndBuildingImprovements', window );">Investment Building and Building Improvements</a></td>
<td class="nump">$ 5,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SellingPriceOfPropertyUnderAgreement', window );">Selling Price of Property under Agreement</a></td>
<td class="nump">$ 8,250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseExpirationDate1', window );">Lease Expiration Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 30,  2032<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain (Loss) on Disposition of Property Plant Equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,637,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer', window );">Amount Of Impairment Loss Recognized Related to Pending Transfer</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=arkr_A1ALLCMember', window );">A1A LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems', window );"><strong>RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain (Loss) on Disposition of Property Plant Equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,637,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseArrangementTypeAxis=arkr_TemporaryAndSubLeaseArrangementMember', window );">Temporary and Sub Lease Arrangement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems', window );"><strong>RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseExpirationDate1', window );">Lease Expiration Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr. 30,  2017<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of impairment loss recognized related to pending transfer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AmountOfImpairmentLossRecognizedRelatedToPendingTranfer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PercentageOfDepositOnPurchasePriceOfProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of deposit on purchase price of property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PercentageOfDepositOnPurchasePriceOfProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_RECENTRESTAURANTDISPOSITIONSDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_SellingPriceOfPropertyUnderAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Selling price of property under agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_SellingPriceOfPropertyUnderAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPropertyPlantEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentBuildingAndBuildingImprovements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate of the carrying amounts as of the balance sheet date of investments in building and building improvements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.1(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentBuildingAndBuildingImprovements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseExpirationDate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date which lease or group of leases is set to expire, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseExpirationDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=arkr_A1ALLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=arkr_A1ALLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseArrangementTypeAxis=arkr_TemporaryAndSubLeaseArrangementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseArrangementTypeAxis=arkr_TemporaryAndSubLeaseArrangementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6805439456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVESTMENT IN NEW MEADOWLANDS RACETRACK (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 25, 2014</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 03, 2015</div></th>
<th class="th"><div>Sep. 27, 2014</div></th>
<th class="th"><div>Sep. 28, 2013</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
<th class="th"><div>Jul. 13, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsLineItems', window );"><strong>INVESTMENT IN NEW MEADOWLANDS RACETRACK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_LoanMaturityDate', window );">Loan Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 31,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_MeadowlandsNewmarkLlcMember', window );">Meadowlands Newmark LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsLineItems', window );"><strong>INVESTMENT IN NEW MEADOWLANDS RACETRACK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates', window );">Payments to Acquire Businesses and Interest in Affiliates</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries', window );">Payments to Acquire Additional Interest in Subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 222,000<span></span>
</td>
<td class="nump">$ 464,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_CostMethodInvestmentsOwnershipPercentage', window );">Cost Method Investments Ownership Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,886,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_LoansAndAdvancesToRelatedParty', window );">Loans and Advances to Related party</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_InterestRateOnLoan', window );">Interest Rate on Loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AdditionalLoansAndAdvancesToRelatedParty', window );">Additional Loans And Advances To Related Party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_PrincipalAndAccruedInterestIncludedInOtherAssets', window );">Principal and Accrued Interest Included in Other Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,830,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,815,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_ArkMeadowlandsLLCMember', window );">Ark Meadowlands LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsLineItems', window );"><strong>INVESTMENT IN NEW MEADOWLANDS RACETRACK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByParent', window );">Noncontrolling Interest, Ownership Percentage by Parent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">97.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ProfitParticipationPercentage', window );">Profit Participation Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_MaximumLossRelatingToVIEIncludedInOtherCurrentAssets', window );">Maximum Loss Relating to V I E Included In Other Current Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">164,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember', window );">New Meadowlands Racetrack LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsLineItems', window );"><strong>INVESTMENT IN NEW MEADOWLANDS RACETRACK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,716,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,701,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ShareValueFundedOfCapitalCall', window );">Share Value Funded of Capital Call</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AdditionalLoansAndAdvancesToRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional loans and advances to related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AdditionalLoansAndAdvancesToRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_CostMethodInvestmentsOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost method investments ownership percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_CostMethodInvestmentsOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_INVESTMENTINNEWMEADOWLANDSRACETRACKDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_InterestRateOnLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest rate on loan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_InterestRateOnLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_LoanMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Loan maturity date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_LoanMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_LoansAndAdvancesToRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Loans and advances to related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_LoansAndAdvancesToRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_MaximumLossRelatingToVIEIncludedInOtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum loss relating to Vies included in other current assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_MaximumLossRelatingToVIEIncludedInOtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_PrincipalAndAccruedInterestIncludedInOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal and accrued interest included in other assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_PrincipalAndAccruedInterestIncludedInOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ProfitParticipationPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Profit participation percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ProfitParticipationPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ShareValueFundedOfCapitalCall">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Share value funded of capital call.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ShareValueFundedOfCapitalCall</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestOwnershipPercentageByParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The parent entity's interest in net assets of the subsidiary, expressed as a percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of noncontrolling interest during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesAndInterestInAffiliates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_MeadowlandsNewmarkLlcMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_MeadowlandsNewmarkLlcMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_ArkMeadowlandsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_ArkMeadowlandsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<html>
<head>
<title></title>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6787369712">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Schedule of accrued expenses and other current liabilities - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract', window );"><strong>Schedule of accrued expenses and other current liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SalesTaxPayableCurrent', window );">Sales tax payable</a></td>
<td class="nump">$ 1,044<span></span>
</td>
<td class="nump">$ 942<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued wages and payroll related costs</a></td>
<td class="nump">1,862<span></span>
</td>
<td class="nump">2,495<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CustomerAdvancesAndDepositsCurrent', window );">Customer advance deposits</a></td>
<td class="nump">1,772<span></span>
</td>
<td class="nump">4,077<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent', window );">Accrued occupancy and other operating expenses</a></td>
<td class="nump">3,841<span></span>
</td>
<td class="nump">3,041<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_AccruedExpensesAndOtherCurrentLiabilities', window );"></a></td>
<td class="nump">$ 8,519<span></span>
</td>
<td class="nump">$ 10,555<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of accrued occupancy and other operating expenses as of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_AccruedOccupancyAndOtherOperatingExpensesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_SalesTaxPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of sales tax payable as of the reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_SalesTaxPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CustomerAdvancesAndDepositsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current portion of aggregate prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that are to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CustomerAdvancesAndDepositsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6805621376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTES PAYABLE - BANK (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
<th class="th"><div>Jul. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Debt Instrument, Interest Rate Terms</a></td>
<td class="text">LIBOR plus 3.5% per annum<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Debt Instrument, Basis Spread on Variable Rate</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfInstallments', window );">Number of Installments</a></td>
<td class="nump">36<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 83,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1', window );">Debt Instrument, Date of First Required Payment</a></td>
<td class="text">Mar. 25,  2013<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_TheRusticInnMember', window );">The Rustic Inn [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfInstallments', window );">Number of Installments</a></td>
<td class="nump">60<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 134,722<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1', window );">Debt Instrument, Date of First Required Payment</a></td>
<td class="text">Mar. 25,  2014<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_BankLoanRelatedToAcquisition', window );">Bank Loan Related to Acquisition</a></td>
<td class="nump">$ 6,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NotePayableToBankBalanceOutstanding', window );">Note Payable to Bank Balance Outstanding</a></td>
<td class="nump">3,503,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember', window );">Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Debt Instrument, Interest Rate Terms</a></td>
<td class="text">LIBOR plus3.5% per annum<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Debt Instrument, Basis Spread on Variable Rate</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfInstallments', window );">Number of Installments</a></td>
<td class="nump">60<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 83,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1', window );">Debt Instrument, Date of First Required Payment</a></td>
<td class="text">Nov. 22,  2015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NotePayableToBankBalanceOutstanding', window );">Note Payable to Bank Balance Outstanding</a></td>
<td class="nump">$ 3,833,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember', window );">Oyster House [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Debt Instrument, Interest Rate Terms</a></td>
<td class="text">LIBOR plus 3.5% per annum<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Debt Instrument, Basis Spread on Variable Rate</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfInstallments', window );">Number of Installments</a></td>
<td class="nump">60<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 133,273<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1', window );">Debt Instrument, Date of First Required Payment</a></td>
<td class="text">Jan.  01,  2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NotePayableToBankBalanceOutstanding', window );">Note Payable to Bank Balance Outstanding</a></td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RangeAxis=us-gaap_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_FixedChargeCoverageRatio', window );">Fixed Charge Coverage Ratio</a></td>
<td class="nump">1.10%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember', window );">Revolving Credit Facility [Member] | Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Debt Instrument, Basis Spread on Variable Rate</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityExpirationDate1', window );">Line of Credit Facility, Expiration Date</a></td>
<td class="text">Oct. 21,  2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity', window );">Line of Credit Facility, Current Borrowing Capacity</a></td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfYearsForLoansPayable', window );">Number of Years for Loans Payable</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding', window );">Line of Credit Facility, Fair Value of Amount Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAmortizationOfDeferredCharges', window );">Amortization of Other Deferred Charges</a></td>
<td class="nump">$ 130,585<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Amortization</a></td>
<td class="nump">$ 11,000<span></span>
</td>
<td class="nump">$ 9,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_BankLoanRelatedToAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Bank loan related to acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_BankLoanRelatedToAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_FixedChargeCoverageRatio">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fixed charge coverage ratio.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_FixedChargeCoverageRatio</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NOTESPAYABLEBANKDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NOTESPAYABLEBANKDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NotePayableToBankBalanceOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Note payable to bank balance outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NotePayableToBankBalanceOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NumberOfInstallments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of installments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfInstallments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NumberOfYearsForLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of years for loans payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfYearsForLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentForAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentForAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage points added to the reference rate to compute the variable rate on the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentBasisSpreadOnVariableRate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date the debt agreement requires the first payment to be made, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6479336&amp;loc=d3e64711-112823<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDateOfFirstRequiredPayment1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=64930739&amp;loc=d3e28878-108400<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64930785&amp;loc=d3e28551-108399<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6479336&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityExpirationDate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date the credit facility terminates, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityExpirationDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of the amount outstanding under the credit facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13433-108611<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13476-108611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAmortizationOfDeferredCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization of other deferred costs recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAmortizationOfDeferredCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_TheRusticInnMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_TheRusticInnMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RangeAxis=us-gaap_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RangeAxis=us-gaap_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6794310352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsScheduleofLongtermdebtLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Promissory Note</a></td>
<td class="nump">$ 15,336<span></span>
</td>
<td class="nump">$ 7,991<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Less: Current maturities</a></td>
<td class="num">(4,216)<span></span>
</td>
<td class="num">(2,617)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet', window );">Less: Unamortized deferred financing costs</a></td>
<td class="num">(49)<span></span>
</td>
<td class="num">(53)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermNotesPayable', window );">Long-term debt</a></td>
<td class="nump">11,071<span></span>
</td>
<td class="nump">5,321<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_TheRusticInnMember', window );">The Rustic Inn [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsScheduleofLongtermdebtLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Promissory Note</a></td>
<td class="nump">3,503<span></span>
</td>
<td class="nump">3,907<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember', window );">Shuckers Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsScheduleofLongtermdebtLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Promissory Note</a></td>
<td class="nump">3,833<span></span>
</td>
<td class="nump">$ 4,084<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember', window );">Oyster House [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NOTESPAYABLEBANKDetailsScheduleofLongtermdebtLineItems', window );"><strong>NOTES PAYABLE - BANK (Details) - Schedule of Long-term debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Promissory Note</a></td>
<td class="nump">$ 8,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NOTESPAYABLEBANKDetailsScheduleofLongtermdebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NOTESPAYABLEBANKDetailsScheduleofLongtermdebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unamortized debt discount (premium) and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=64930785&amp;loc=d3e28555-108399<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_TheRusticInnMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_TheRusticInnMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_ShuckersIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=arkr_OysterHouseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<TYPE>XML
<SEQUENCE>48
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6804723488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jul. 05, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_LeaseExpirationYear', window );">Lease Expiration Year</a></td>
<td class="text">2032<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeLeasingArrangementsOperatingLeasesRenewalTerm', window );">Lessee Leasing Arrangements, Operating Leases, Renewal Term</a></td>
<td class="text">15 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseExpirationDate1', window );">Lease Expiration Date</a></td>
<td class="text">Nov. 30,  2032<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue', window );">Operating Leases, Future Minimum Payments Due</a></td>
<td class="nump">$ 1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodShares', window );">Stock Repurchased During Period, Shares (in Shares)</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseArrangementTypeAxis=arkr_AdditionalLeaseExtensionOptionMember', window );">Additional Lease Extension Option [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeLeasingArrangementsOperatingLeasesRenewalTerm', window );">Lessee Leasing Arrangements, Operating Leases, Renewal Term</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RangeAxis=us-gaap_MinimumMember', window );">Minimum [Member] | Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConstructionAndDevelopmentCosts', window );">Construction and Development Costs</a></td>
<td class="nump">$ 6,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RangeAxis=us-gaap_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased', window );">Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RangeAxis=us-gaap_MaximumMember', window );">Maximum [Member] | Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConstructionAndDevelopmentCosts', window );">Construction and Development Costs</a></td>
<td class="nump">$ 7,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_COMMITMENTSANDCONTINGENCIESDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_LeaseExpirationYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Lease expiration year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_LeaseExpirationYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConstructionAndDevelopmentCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to construction and development services during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConstructionAndDevelopmentCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseExpirationDate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date which lease or group of leases is set to expire, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseExpirationDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeLeasingArrangementsOperatingLeasesRenewalTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of the lessee's leasing arrangement renewal, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeLeasingArrangementsOperatingLeasesRenewalTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedDuringPeriodShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseArrangementTypeAxis=arkr_AdditionalLeaseExtensionOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseArrangementTypeAxis=arkr_AdditionalLeaseExtensionOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RangeAxis=us-gaap_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RangeAxis=us-gaap_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RangeAxis=us-gaap_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RangeAxis=us-gaap_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6793881968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK OPTIONS (Details)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Jan. 02, 2016 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_STOCKOPTIONSDetailsLineItems', window );"><strong>STOCK OPTIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_NumberOfStockOptionPlans', window );">Number of Stock Option Plans</a></td>
<td class="nump">2<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan', window );">Maximum Amount of Compensation Paid Under Cash Bonus Plan | $</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</a></td>
<td class="nump">90,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price | $ / shares</a></td>
<td class="nump">$ 29.60<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share-based Compensation | $</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 103,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=arkr_StockOption2004PlanMember', window );">Stock Option 2004 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_STOCKOPTIONSDetailsLineItems', window );"><strong>STOCK OPTIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_TerminatedUnissuedOptions', window );">Terminated Unissued Options</a></td>
<td class="nump">400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=arkr_StockOption2010PlanMember', window );">Stock Option 2010 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_STOCKOPTIONSDetailsLineItems', window );"><strong>STOCK OPTIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=arkr_StockOption2016PlanMember', window );">Stock Option 2016 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_STOCKOPTIONSDetailsLineItems', window );"><strong>STOCK OPTIONS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</a></td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum amount of compensation paid under cash bonus plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_MaximumAmountOfCompensationPaidUnderCashBonusPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_NumberOfStockOptionPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of stock option plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_NumberOfStockOptionPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_STOCKOPTIONSDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_STOCKOPTIONSDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_TerminatedUnissuedOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Terminated of unissued options during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_TerminatedUnissuedOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Unrecognized cost of unvested options awarded to employees as compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=arkr_StockOption2004PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=arkr_StockOption2004PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=arkr_StockOption2010PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=arkr_StockOption2010PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=arkr_StockOption2016PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=arkr_StockOption2016PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6794254976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK OPTIONS (Details) - Schedule of stock options, activity - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Oct. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ScheduleOfStockOptionsActivityAbstract', window );"><strong>Schedule of stock options, activity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Outstanding, beginning of period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">518,608<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Outstanding, beginning of period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 19.76<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm', window );">Outstanding, beginning of period</a></td>
<td class="text">5 years 328 days<span></span>
</td>
<td class="text">5 years 36 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_OptionsAbstract', window );"><strong>Options:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod', window );">Canceled or expired</a></td>
<td class="num">(90,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Canceled or expired</a></td>
<td class="nump">$ 32.15<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Outstanding and expected to vest, end of period</a></td>
<td class="nump">428,608<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Outstanding and expected to vest, end of period</a></td>
<td class="nump">$ 17.85<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm', window );">Outstanding and expected to vest, end of period</a></td>
<td class="text">5 years 328 days<span></span>
</td>
<td class="text">5 years 36 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Outstanding and expected to vest, end of period</a></td>
<td class="nump">$ 2,743,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Exercisable, end of period</a></td>
<td class="nump">428,608<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Exercisable, end of period</a></td>
<td class="nump">$ 17.85<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Exercisable, end of period</a></td>
<td class="text">5 years 328 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Exercisable, end of period</a></td>
<td class="nump">$ 2,743,000<span></span>
</td>
<td class="nump">$ 2,743,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_OptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_OptionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ScheduleOfStockOptionsActivityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ScheduleOfStockOptionsActivityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_SharebasedCompensationArrangementbySharebasedPaymentAwardOptionOutstandingWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)-(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price of options that were either forfeited or expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)-(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6795163920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate', window );">Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent</a></td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">23.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital', window );">Deferred Tax Asset Reversed As a Charge to Additional Paid in Capital (in Dollars)</a></td>
<td class="nump">$ 397,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred tax asset reversed as a charge to additional paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DeferredTaxAssetReversedAsAChargeToAdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of domestic federal statutory tax rate applicable to pretax income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6794270160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME PER SHARE OF COMMON STOCK (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Jan. 02, 2016</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceAxis=arkr_ExercisePriceOneMember', window );">Exercise Price One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems', window );"><strong>INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount', window );">Dilutive Securities Included In Computation Of Earnings Per Share Amount</a></td>
<td class="nump">66,000<span></span>
</td>
<td class="nump">66,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare', window );">Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share</a></td>
<td class="nump">$ 12.04<span></span>
</td>
<td class="nump">$ 12.04<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceAxis=arkr_ExercisePriceTwoMember', window );">Exercise Price Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems', window );"><strong>INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount', window );">Dilutive Securities Included In Computation Of Earnings Per Share Amount</a></td>
<td class="nump">160,800<span></span>
</td>
<td class="nump">164,700<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare', window );">Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share</a></td>
<td class="nump">$ 14.40<span></span>
</td>
<td class="nump">$ 14.40<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceAxis=arkr_ExercisePriceThreeMember', window );">Exercise Price Three [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems', window );"><strong>INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount', window );">Dilutive Securities Included In Computation Of Earnings Per Share Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">203,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare', window );">Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22.50<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</a></td>
<td class="nump">201,808<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare', window );">Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share</a></td>
<td class="nump">$ 22.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceAxis=arkr_ExercisePriceFourMember', window );">Exercise Price Four [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems', window );"><strong>INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare', window );">Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32.15<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_DilutiveSecuritiesIncludedInComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price of common stock options excluded from computation of earnings per share during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ExercisePriceOfCommonStockOptionsExcludedFromComputationOfEarningsPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price of common stock options included in computation of earnings per share during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ExercisePriceOfCommonStockOptionsIncludedInComputationOfEarningsPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_INCOMEPERSHAREOFCOMMONSTOCKDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Antidilution<br> -URI http://asc.fasb.org/extlink&amp;oid=6505113<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Diluted Earnings Per Share<br> -URI http://asc.fasb.org/extlink&amp;oid=6510752<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Contingent Stock Agreement<br> -URI http://asc.fasb.org/extlink&amp;oid=6508534<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ExercisePriceAxis=arkr_ExercisePriceOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ExercisePriceAxis=arkr_ExercisePriceOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ExercisePriceAxis=arkr_ExercisePriceTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ExercisePriceAxis=arkr_ExercisePriceTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ExercisePriceAxis=arkr_ExercisePriceThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ExercisePriceAxis=arkr_ExercisePriceThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_ExercisePriceAxis=arkr_ExercisePriceFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_ExercisePriceAxis=arkr_ExercisePriceFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6618521520">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>DIVIDENDS (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 07, 2016 </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsAbstract', window );"><strong>Dividends [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableAmountPerShare', window );">Dividends Payable, Amount Per Share</a></td>
<td class="nump">$ 0.25<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear', window );">Dividends Payable, Date to be Paid</a></td>
<td class="text">Jan.  03,  2017<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear', window );">Dividends Payable, Date of Record</a></td>
<td class="text">Dec. 20,  2016<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendPayableDateToBePaidDayMonthAndYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date the declared dividend will be paid, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendPayableDateToBePaidDayMonthAndYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableAmountPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The per share amount of a dividend declared, but not paid, as of the financial reporting date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsPayableAmountPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPayableDateOfRecordDayMonthAndYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date the holder must own the stock to be entitled to the dividend, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsPayableDateOfRecordDayMonthAndYear</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6794127024">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUBSEQUENT EVENTS (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Feb. 07, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SUBSEQUENTEVENTSDetailsLineItems', window );"><strong>SUBSEQUENT EVENTS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventDescription', window );">Subsequent Event, Description</a></td>
<td class="text">restaurant is expected to re-open in May 2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf', window );">Impairment of Long-Lived Assets to be Disposed of</a></td>
<td class="nump">$ 283,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=arkr_NewMeadowlandsRacetrackLLCMember', window );">New Meadowlands Racetrack LLC [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_SUBSEQUENTEVENTSDetailsLineItems', window );"><strong>SUBSEQUENT EVENTS (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity', window );">Business Acquisition Additional Equity Investment Acquired Entity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 222,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity', window );">Business Acquisition Equity Investment Acquired Entity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,108,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Business acquisition additional equity investment acquired entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_BusinessAcquisitionAdditionalEquityInvestmentAcquiredEntity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>arkr_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Business acquisition equity investment acquired entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">arkr_BusinessAcquisitionEquityInvestmentAcquiredEntity</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=68055307&amp;loc=d3e2611-110228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Describes the event or transaction that occurred between the balance sheet date and the date the financial statements are issued or available to be issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
