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INCOME PER SHARE OF COMMON STOCK | 3 Months Ended
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Dec. 31, 2022
Earnings Per Share [Abstract] |
INCOME PER SHARE OF COMMON STOCK | INCOME PER SHARE OF COMMON STOCK Basic earnings per share is computed by dividing net income attributable to Ark Restaurants Corp. by the weighted average number of common shares outstanding for the period. Our diluted earnings per share is computed similarly to basic earnings per share, except that it reflects the effect of common shares issuable upon exercise of stock options, using the treasury stock method in periods in which they have a dilutive effect. A reconciliation of shares used in calculating earnings per basic and diluted share follows (amounts in thousands):
| 13 Weeks Ended
| December 31, 2022 |  | January 1, 2022
Basic | 3,600 |  |  | 3,551 |
Effect of dilutive securities: |  |  |
Stock options | 48 |  |  | 46 |
Diluted | 3,648 |  |  | 3,597 |
For the 13-week period ended December 31, 2022, the dilutive effect of 418,000 options was not included in diluted earnings per share as their impact would be anti-dilutive. For the 13-week period ended January 1, 2022, the dilutive effect of 433,000 options was not included in diluted earnings per share as their impact would have been anti-dilutive.

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