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INCOME PER SHARE OF COMMON STOCK | 6 Months Ended
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Mar. 30, 2024
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 |  | 26 Weeks Ended
| March 30, 2024 |  | April 1, 2023 |  | March 30, 2024 |  | April 1, 2023
Basic | 3,604 |  |  | 3,600 |  |  | 3,604 |  |  | 3,600 |
Effect of dilutive securities: |  |  |  |  |  |  |
Stock options | — |  |  | — |  |  | — |  |  | 46 |
Diluted | 3,604 |  |  | 3,600 |  |  | 3,604 |  |  | 3,646 |
For the 13- and 26- week periods ended March 30, 2024, the dilutive effect of 471,250 options was not included in diluted earnings per share as their impact would be anti-dilutive. For the 13- and 26- week periods ended April 1, 2023, the dilutive effect of 544,125 and 418,125 options, respectively, was not included in diluted earnings per share as their impact would have been anti-dilutive.

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