XML 40 R30.htm IDEA: XBRL DOCUMENT
v3.20.4

BASIS OF PRESENTATION AND CRITICAL ACCOUNTING POLICIES (Details) $ / shares in Units, $ in Thousands |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 02, 2020 $ / shares | Jan. 02, 2021 USD ($) segment | Dec. 28, 2019 USD ($) $ / shares | Oct. 03, 2020 USD ($)
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Working capital deficiency |  | $ 1,560 |  |
Deferred dividend payment (in USD per share) | $ / shares |  |  | $ 0.25 |
Revenues |  | 20,299 | $ 43,514 |
Gift cards liability |  | 264 | 227 |
Revolving Credit Facility | Bank Hapoalim B.M. |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Credit facility |  | $ 9,666 |  | $ 9,666
Restaurants and Bars |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Number of operating segments | segment |  | 18 |  |
Fast Food Concepts and Catering Operations |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Number of operating segments | segment |  | 17 |  |
Catering Services |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Revenues |  | $ 137 | $ 5,682 |
Unearned revenue |  | $ 3,389 |  | $ 3,661
Three Vendors |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Concentration risk |  | 24.00% |  |
Two Hotel Operators | Accounts Receivable |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Concentration risk |  | 34.00% |  | 46.00%
Paycheck Protection Program Loan |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Paycheck protection program loan |  |  |  | $ 14,995
COVID-19 |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Restaurant management personnel furloughed |  | 95.00% |  |
Salary restoration, restaurant management |  | 70.00% |  |
Salary restoration for sustained profitability restaurants |  | 100.00% |  |
Deferred dividend payment (in USD per share) | $ / shares | $ 0.25 |  |  |
COVID-19 | Minimum |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Temporary salary reduction, corporate and administrative staff |  | 50.00% |  |
Temporary salary reduction, senior management |  | 75.00% |  |
Salary restoration for corporate staff |  | 50.00% |  |
COVID-19 | Maximum |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Temporary salary reduction, corporate and administrative staff |  | 75.00% |  |
Temporary salary reduction, senior management |  | 95.00% |  |
Salary restoration for corporate staff |  | 65.00% |  |
COVID-19 | Paycheck Protection Program Loan |  |  |  |
Business And Summary Of Significant Accounting Policies [Line Items] |  |  |  |
Paycheck protection program loan |  | $ 15,000 |  |

X
- Definition [Line Items] for Business And Summary Of Significant Accounting Policies [Table] + References No definition available. + Details
Name: | arkr_BusinessAndSummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | arkr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Liability For Gift Cards Included In Accrued Expenses And Other Current Liabilities + References No definition available. + Details
Name: | arkr_LiabilityForGiftCardsIncludedInAccruedExpensesAndOtherCurrentLiabilities
Namespace Prefix: | arkr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Unusual Or Infrequent Item, Or Both, Corporate Salary Restoration Percentage + References No definition available. + Details
Name: | arkr_UnusualOrInfrequentItemOrBothCorporateSalaryRestorationPercentage
Namespace Prefix: | arkr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unusual Or Infrequent Item, Or Both, Employees Furloughed, Restaurant Management Personnel, Percent + References No definition available. + Details
Name: | arkr_UnusualOrInfrequentItemOrBothEmployeesFurloughedRestaurantManagementPersonnelPercent
Namespace Prefix: | arkr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unusual Or Infrequent Item, Or Both, Salary Restoration For Sustained Profitability Restaurants, Percent + References No definition available. + Details
Name: | arkr_UnusualOrInfrequentItemOrBothSalaryRestorationForSustainedProfitabilityRestaurantsPercent
Namespace Prefix: | arkr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unusual Or Infrequent Item, Or Both, Salary Restoration, Percent + References No definition available. + Details
Name: | arkr_UnusualOrInfrequentItemOrBothSalaryRestorationPercent
Namespace Prefix: | arkr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unusual Or Infrequent Item, Or Both, Temporary Salary Reduction Percentage, Corporate And Administrative Staff + References No definition available. + Details
Name: | arkr_UnusualOrInfrequentItemOrBothTemporarySalaryReductionPercentageCorporateAndAdministrativeStaff
Namespace Prefix: | arkr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unusual Or Infrequent Item, Or Both, Temporary Salary Reduction Percentage, Senior Management + References No definition available. + Details
Name: | arkr_UnusualOrInfrequentItemOrBothTemporarySalaryReductionPercentageSeniorManagement
Namespace Prefix: | arkr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Working Capital Deficiency + References No definition available. + Details
Name: | arkr_WorkingCapitalDeficiency
Namespace Prefix: | arkr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Aggregate dividends declared during the period for each share of common stock outstanding. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 + Details
Name: | us-gaap_CommonStockDividendsPerShareDeclared
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13531-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13537-108611 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556615&loc=SL49130531-203044 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121556615&loc=SL49130532-203044 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130549-203045 + Details
Name: | us-gaap_ContractWithCustomerLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(13)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LinesOfCreditCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=120520924&loc=SL6031897-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8672-108599 + Details
Name: | us-gaap_NumberOfOperatingSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=arkr_BankHapoalimBMMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=arkr_RestaurantsAndBarsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=arkr_FastFoodConceptsAndCateringOperationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=arkr_CateringServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis=arkr_ThreeVendorsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=arkr_TwoHotelOperatorsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=arkr_PaycheckProtectionProgramLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_UnusualOrInfrequentItemAxis=arkr_COVID19Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |