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Ark Restaurants (ARKR) Financials

Ark Restaurants logo
$5.94 0.00 (0.00%)
As of 07/24/2026
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Annual Income Statements for Ark Restaurants

Annual Income Statements for Ark Restaurants

This table shows Ark Restaurants' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 10/3/2015 10/1/2016 9/30/2017 9/29/2018 9/28/2019 10/3/2020 10/2/2021 10/1/2022 9/30/2023 9/28/2024 9/27/2025
Net Income / (Loss) Attributable to Common Shareholders		 5.39 4.03 4.04 4.66 2.68 -4.69 13 9.28 -5.93 -3.90 -11
Consolidated Net Income / (Loss)		 6.39 5.49 4.76 5.07 2.46 -4.62 14 10 -5.36 -3.75 -9.16
Net Income / (Loss) Continuing Operations		 6.39 5.49 4.76 5.07 2.46 -4.62 14 10 -5.36 -3.75 -9.16
Total Pre-Tax Income 		8.99 7.59 6.43 3.93 1.87 -9.00 15 12 -5.42 -4.56 -3.84
Total Operating Income		 8.94 7.82 7.01 5.03 3.25 -7.80 6.21 9.86 -4.84 -4.29 -4.06
Total Gross Profit		 90 95 95 98 102 63 78 109 112 109 97
Total Revenue		 146 151 154 160 162 106 132 184 185 184 166
Operating Revenue		 145 148 154 160 162 106 132 184 185 184 166
Total Cost of Revenue		 56 56 59 62 61 44 54 75 73 74 69
Operating Cost of Revenue		 56 56 59 62 61 44 54 75 73 74 69
Total Operating Expenses		 81 87 88 93 98 70 72 99 117 114 101
Selling, General & Admin Expense		 29 31 32 33 32 25 27 35 36 36 35
Depreciation Expense		 4.42 4.55 4.54 5.07 5.23 4.06 3.63 4.30 4.31 4.09 3.14
Other Operating Expenses / (Income)		 47 51 53 56 58 41 43 60 66 67 60
Impairment Charge		 - - - 0.00 2.86 - - 0.00 10 6.50 8.14
Other Special Charges / (Income)		 - - -1.64 - 0.00 0.36 -0.81 - - 0.00 -5.24
Total Other Income / (Expense), net		 0.05 -0.24 -0.58 -1.11 -1.38 -1.21 9.22 1.76 -0.58 -0.27 0.23
Interest Expense		 0.24 0.42 0.75 1.16 1.44 1.42 1.23 1.19 1.24 0.62 0.41
Interest & Investment Income		 0.05 0.18 0.17 0.06 0.06 0.13 0.05 0.11 0.33 0.04 0.05
Other Income / (Expense), net		 0.24 - - 0.00 0.00 0.09 10 2.84 0.32 0.31 0.59
Income Tax Expense		 2.60 2.10 1.67 -1.15 -0.59 -4.39 1.18 1.45 -0.06 -0.82 5.32
Net Income / (Loss) Attributable to Noncontrolling Interest		 1.00 1.46 0.72 0.42 -0.22 0.07 1.35 0.89 0.57 0.15 2.30
Basic Earnings per Share		 $1.59 $1.18 $1.18 $1.35 $0.77 ($1.34) $3.67 $2.61 ($1.65) ($1.08) ($3.18)
Weighted Average Basic Shares Outstanding		 3.39M 3.42M 3.42M 3.44M 3.48M 3.50M 3.52M 3.56M 3.60M 3.60M 3.61M
Diluted Earnings per Share		 $1.54 $1.15 $1.14 $1.31 $0.76 ($1.34) $3.58 $2.58 ($1.65) ($1.08) ($3.18)
Weighted Average Diluted Shares Outstanding		 3.51M 3.51M 3.53M 3.55M 3.53M 3.50M 3.60M 3.60M 3.60M 3.60M 3.61M
Weighted Average Basic & Diluted Shares Outstanding		 3.42M 3.42M 3.43M 3.47M 3.50M 3.50M 3.55M 3.60M 3.60M 3.60M 3.61M

Quarterly Income Statements for Ark Restaurants

This table shows Ark Restaurants' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026
Period end date 9/30/2023 12/30/2023 3/30/2024 6/29/2024 9/28/2024 12/28/2024 3/29/2025 6/28/2025 9/27/2025 12/27/2025 3/28/2026
Net Income / (Loss) Attributable to Common Shareholders		 -10 1.37 -1.45 0.64 -4.46 3.16 -9.26 -3.45 -1.92 0.90 -1.81
Consolidated Net Income / (Loss)		 -10 1.60 -1.21 0.90 -5.04 5.08 -9.14 -3.20 -1.90 1.10 -1.69
Net Income / (Loss) Continuing Operations		 -10 1.60 -1.21 0.90 -5.04 5.08 -9.14 -3.20 -1.90 1.10 -1.69
Total Pre-Tax Income 		-11 1.75 -1.35 0.69 -5.65 5.58 -4.71 -3.11 -1.59 1.16 -1.70
Total Operating Income		 -11 1.60 -1.20 0.82 -5.52 5.69 -4.62 -3.42 -1.72 1.09 -1.66
Total Gross Profit		 26 29 24 31 25 27 23 26 21 24 20
Total Revenue		 44 47 42 50 43 45 40 44 37 41 37
Operating Revenue		 44 47 42 50 43 45 40 44 37 41 37
Total Cost of Revenue		 18 18 18 20 18 18 17 18 16 16 17
Operating Cost of Revenue		 18 18 18 20 18 18 17 18 16 16 17
Total Operating Expenses		 37 27 26 30 31 21 27 30 23 23 22
Selling, General & Admin Expense		 8.69 9.41 8.98 9.00 9.00 8.95 8.91 8.86 7.93 8.50 7.44
Depreciation Expense		 1.08 1.09 1.06 1.03 0.91 0.78 0.70 0.96 0.70 0.61 0.58
Other Operating Expenses / (Income)		 17 17 16 17 17 17 14 15 14 14 14
Impairment Charge		 - - 0.00 2.50 - - 3.44 4.70 - - 0.00
Other Special Charges / (Income)		 - 0.00 0.00 0.00 - -5.24 0.00 0.00 - 0.00 0.00
Total Other Income / (Expense), net		 -0.14 0.15 -0.15 -0.14 -0.13 -0.11 -0.09 0.30 0.13 0.07 -0.04
Interest Expense		 0.17 0.17 0.16 0.15 0.14 0.12 0.10 0.10 0.09 0.07 0.06
Interest & Investment Income		 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Other Income / (Expense), net		 0.03 0.31 0.00 0.00 - 0.00 0.00 0.39 0.20 0.13 0.01
Income Tax Expense		 -0.37 0.16 -0.15 -0.21 -0.61 0.50 4.43 0.08 0.31 0.06 -0.01
Net Income / (Loss) Attributable to Noncontrolling Interest		 -0.10 0.23 0.24 0.26 -0.58 1.91 0.11 0.26 0.02 0.21 0.12
Basic Earnings per Share		 ($2.89) $0.38 ($0.40) $0.18 ($1.24) $0.88 ($2.57) ($0.96) ($0.53) $0.25 ($0.50)
Weighted Average Basic Shares Outstanding		 3.60M 3.60M 3.60M 3.60M 3.60M 3.60M 3.61M 3.61M 3.61M 3.61M 3.61M
Diluted Earnings per Share		 ($2.87) $0.38 ($0.40) $0.18 ($1.24) $0.88 ($2.57) ($0.96) ($0.53) $0.25 ($0.50)
Weighted Average Diluted Shares Outstanding		 3.60M 3.63M 3.60M 3.63M 3.60M 3.61M 3.61M 3.61M 3.61M 3.61M 3.61M
Weighted Average Basic & Diluted Shares Outstanding		 3.60M 3.60M 3.60M 3.60M 3.60M 3.60M 3.61M 3.61M 3.61M 3.61M 3.61M

Annual Cash Flow Statements for Ark Restaurants

This table details how cash moves in and out of Ark Restaurants' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 10/3/2015 10/1/2016 9/30/2017 9/29/2018 9/28/2019 10/3/2020 10/2/2021 10/1/2022 9/30/2023 9/28/2024 9/27/2025
Net Change in Cash & Equivalents		 1.07 -2.50 -5.83 3.61 2.17 9.71 2.29 4.27 -10 -3.14 1.05
Net Cash From Operating Activities		 11 7.61 10 9.58 11 -4.53 9.29 20 8.39 4.65 1.75
Net Cash From Continuing Operating Activities		 11 7.61 10 9.58 11 -4.53 9.29 20 8.39 4.65 1.75
Net Income / (Loss) Continuing Operations		 6.39 5.49 4.76 5.07 2.46 -4.62 14 10 -5.36 -3.75 -9.16
Consolidated Net Income / (Loss)		 6.39 5.49 4.76 5.07 2.46 -4.62 14 10 -5.36 -3.75 -9.16
Depreciation Expense		 4.42 4.55 4.13 5.07 5.23 4.06 3.63 4.30 4.31 4.09 3.14
Amortization Expense		 - 0.04 0.05 0.02 0.04 0.64 1.87 0.92 0.57 0.49 0.33
Non-Cash Adjustments To Reconcile Net Income		 -0.11 0.08 -1.22 -0.36 3.48 0.29 -11 -2.12 10 6.46 2.17
Changes in Operating Assets and Liabilities, net		 0.60 -2.56 2.63 -0.24 -0.59 -4.89 0.48 7.08 -1.18 -2.64 5.28
Net Cash From Investing Activities		 -3.66 -3.05 -15 -5.05 -3.20 -2.46 -3.45 -7.76 1.28 -2.39 3.43
Net Cash From Continuing Investing Activities		 -3.66 -3.05 -15 -5.05 -3.20 -2.46 -3.45 -7.76 1.28 -2.39 3.43
Purchase of Property, Plant & Equipment		 -3.20 -2.16 -14 -5.06 -3.42 -2.49 -2.14 -2.70 -3.86 -2.47 -3.25
Acquisitions		 - - -0.22 0.00 -0.03 0.00 -1.82 - - 0.00 -0.15
Sale of Property, Plant & Equipment		 - - 2.47 - - - - - - 0.00 1.20
Other Investing Activities, net		 -0.46 -0.89 -2.99 0.01 0.25 0.03 0.51 -5.06 0.11 0.07 5.62
Net Cash From Financing Activities		 -6.57 -7.06 -1.54 -0.92 -5.25 17 -3.56 -8.32 -20 -5.40 -4.13
Net Cash From Continuing Financing Activities		 -6.57 -7.06 -1.54 -0.92 -5.25 17 -3.56 -8.32 -20 -5.40 -4.13
Repayment of Debt		 -1.79 -2.66 -3.95 -2.19 -2.31 -2.76 -3.44 -6.51 -16 -1.99 -1.73
Payment of Dividends		 -5.41 -4.48 -3.86 -4.42 -3.86 -1.89 -0.94 -2.51 -3.39 -3.42 -2.42
Other Financing Activities, net		 0.64 0.08 0.07 0.60 0.27 0.05 0.71 0.70 0.04 0.00 0.02
Cash Interest Paid		 0.24 0.42 0.71 1.01 1.42 1.40 1.07 1.12 1.29 0.44 0.36
Cash Income Taxes Paid		 0.96 2.85 1.49 0.13 0.73 0.22 0.01 0.83 0.35 0.17 0.20

Quarterly Cash Flow Statements for Ark Restaurants

This table details how cash moves in and out of Ark Restaurants' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026
Period end date 9/30/2023 12/30/2023 3/30/2024 6/29/2024 9/28/2024 12/28/2024 3/29/2025 6/28/2025 9/27/2025 12/27/2025 3/28/2026
Net Change in Cash & Equivalents		 -0.57 -1.29 -1.71 1.06 -1.19 2.83 -1.98 1.20 -1.00 -2.19 2.35
Net Cash From Operating Activities		 1.51 0.56 0.21 3.16 0.73 -1.35 0.61 1.85 0.63 -0.55 -0.97
Net Cash From Continuing Operating Activities		 1.51 0.56 0.21 3.16 0.73 -1.35 0.61 1.85 0.63 -0.55 -0.97
Net Income / (Loss) Continuing Operations		 -10 1.60 -1.21 0.90 -5.04 5.08 -9.14 -3.20 -1.90 1.10 -1.69
Consolidated Net Income / (Loss)		 -10 1.60 -1.21 0.90 -5.04 5.08 -9.14 -3.20 -1.90 1.10 -1.69
Depreciation Expense		 1.08 1.09 1.06 1.03 0.91 0.78 0.70 0.96 0.70 0.61 0.58
Amortization Expense		 -0.02 0.11 0.13 0.12 0.13 0.13 0.10 0.13 -0.03 -0.00 -0.00
Non-Cash Adjustments To Reconcile Net Income		 10 0.08 0.07 1.78 4.54 -5.05 3.34 4.11 -0.23 -0.10 0.03
Changes in Operating Assets and Liabilities, net		 0.85 -2.32 0.16 -0.67 0.19 -2.28 5.62 -0.15 2.09 -2.16 0.12
Net Cash From Investing Activities		 -0.73 -0.25 -0.34 -0.61 -1.19 4.90 -0.27 0.04 -1.24 -0.86 -1.12
Net Cash From Continuing Investing Activities		 -0.73 -0.25 -0.34 -0.61 -1.19 4.90 -0.27 0.04 -1.24 -0.86 -1.12
Purchase of Property, Plant & Equipment		 -0.74 -0.28 -0.36 -0.62 -1.21 -0.63 -0.32 -0.67 -1.62 -1.25 -1.14
Sale of Property, Plant & Equipment		 - - - - - 0.00 - - 0.37 0.37 0.01
Other Investing Activities, net		 0.01 0.02 0.01 0.02 0.02 5.53 0.05 0.03 0.01 0.02 0.01
Net Cash From Financing Activities		 -1.35 -1.60 -1.58 -1.50 -0.73 -0.72 -2.32 -0.69 -0.40 -0.78 4.44
Net Cash From Continuing Financing Activities		 -1.35 -1.60 -1.58 -1.50 -0.73 -0.72 -2.32 -0.69 -0.40 -0.78 4.44
Repayment of Debt		 -0.50 -0.48 -0.50 -0.50 -0.50 -0.50 -0.44 -0.54 -0.25 -0.62 -0.44
Payment of Dividends		 -0.85 -1.12 -1.08 -0.99 -0.23 -0.22 -1.91 -0.15 -0.15 -0.16 -0.13
Cash Interest Paid		 0.22 0.16 0.15 0.14 - 0.11 0.09 0.08 0.08 0.06 0.05

Annual Balance Sheets for Ark Restaurants

This table presents Ark Restaurants' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 10/3/2015 10/1/2016 9/30/2017 9/29/2018 9/28/2019 10/3/2020 10/2/2021 10/1/2022 9/30/2023 9/28/2024 9/27/2025
Total Assets		 67 68 80 85 95 153 161 210 177 156 134
Total Current Assets		 18 16 10 13 14 27 34 39 22 18 18
Cash & Equivalents		 9.74 7.24 1.41 5.01 7.18 17 19 23 13 10 11
Accounts Receivable		 3.22 3.75 3.35 3.45 2.62 1.74 4.11 3.63 3.64 3.77 2.13
Inventories, net		 1.96 1.89 1.99 2.09 2.22 2.55 3.51 3.71 3.09 2.29 2.02
Prepaid Expenses		 2.37 2.48 1.99 1.55 1.02 2.47 3.21 1.52 1.57 1.60 2.03
Current Deferred & Refundable Income Taxes		 - 0.18 0.95 0.72 0.25 2.87 3.90 1.78 0.21 0.29 0.35
Plant, Property, & Equipment, net		 28 30 45 45 48 38 36 35 34 32 29
Total Noncurrent Assets		 21 23 25 26 33 89 91 136 121 106 86
Long-Term Investments		 - - 6.98 7.04 6.82 6.87 6.43 6.47 6.51 6.55 6.74
Intangible Assets		 1.22 1.61 3.33 3.33 3.72 3.72 4.60 4.49 4.41 4.22 4.23
Other Noncurrent Operating Assets		 8.51 9.79 3.09 3.03 2.95 57 59 104 99 87 76
Total Liabilities & Shareholders' Equity		 67 68 80 85 95 153 161 210 177 156 134
Total Liabilities		 25 26 38 41 52 116 110 149 125 112 101
Total Current Liabilities		 18 17 26 18 18 30 32 35 28 29 23
Short-Term Debt		 1.62 2.62 10 1.25 2.70 9.00 6.97 6.58 1.99 5.19 1.49
Accounts Payable		 3.21 2.88 4.75 5.02 3.55 2.33 4.89 4.47 4.06 4.55 4.48
Accrued Expenses		 10 11 10 11 11 13 14 16 14 12 11
Other Current Liabilities		 - - - - 0.00 6.12 6.17 7.53 7.99 7.10 6.44
Total Noncurrent Liabilities		 7.70 8.90 11 23 34 86 78 115 97 84 78
Long-Term Debt		 3.91 5.32 7.82 20 24 36 26 17 5.14 0.00 2.02
Noncurrent Deferred & Payable Income Tax Liabilities		 - - - - - - - - - 0.00 0.36
Other Noncurrent Operating Liabilities		 - - - - 0.00 50 - 97 - 84 76
Commitments & Contingencies		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Equity & Noncontrolling Interests		 41 43 42 44 43 37 51 60 52 44 32
Total Preferred & Common Equity		 39 40 40 42 42 37 50 60 50 44 33
Total Common Equity		 39 40 40 42 42 37 50 60 50 44 33
Common Stock		 26 13 13 13 13 14 15 16 14 14 14
Retained Earnings		 27 27 28 29 29 23 36 44 36 30 19
Noncontrolling Interest		 2.17 2.57 2.00 1.44 0.84 0.63 1.04 0.32 1.43 -0.50 -0.61

Quarterly Balance Sheets for Ark Restaurants

This table presents Ark Restaurants' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026
Period end date 12/30/2023 3/30/2024 6/29/2024 12/28/2024 3/29/2025 6/28/2025 12/27/2025 3/28/2026
Total Assets		 174 170 167 155 142 136 130 132
Total Current Assets		 21 20 22 21 18 20 16 18
Cash & Equivalents		 12 10 11 13 11 12 9.14 11
Accounts Receivable		 4.94 4.33 5.65 4.50 3.40 3.21 2.66 2.44
Inventories, net		 2.97 2.36 2.47 2.17 2.07 2.10 2.00 2.13
Prepaid Expenses		 1.26 2.65 1.97 1.21 1.61 2.06 1.83 1.74
Current Deferred & Refundable Income Taxes		 0.11 0.25 0.15 0.21 0.29 0.24 0.35 0.36
Plant, Property, & Equipment, net		 34 33 32 31 31 28 30 30
Total Noncurrent Assets		 119 117 113 102 92 88 85 83
Long-Term Investments		 6.52 6.53 6.54 6.56 6.57 6.73 6.71 6.73
Intangible Assets		 4.38 4.36 4.34 4.22 4.28 4.26 4.22 4.22
Other Noncurrent Operating Assets		 97 94 91 84 82 77 74 73
Total Liabilities & Shareholders' Equity		 174 170 167 155 142 136 130 132
Total Liabilities		 121 119 117 106 104 102 97 100
Total Current Liabilities		 26 27 31 25 25 23 21 21
Short-Term Debt		 2.01 1.95 5.68 4.70 4.28 1.74 1.01 0.65
Accounts Payable		 4.57 4.54 5.21 4.76 4.66 4.39 4.74 4.28
Accrued Expenses		 12 12 12 9.57 10 10 8.69 9.12
Other Current Liabilities		 8.13 8.08 7.78 6.42 6.26 6.34 6.49 6.59
Total Noncurrent Liabilities		 95 92 87 81 79 79 76 80
Long-Term Debt		 4.65 4.23 0.00 - - 2.02 1.89 6.83
Noncurrent Deferred & Payable Income Tax Liabilities		 - - - - - - 0.36 0.36
Other Noncurrent Operating Liabilities		 90 88 - 81 79 77 74 73
Commitments & Contingencies		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Equity & Noncontrolling Interests		 52 50 49 49 38 34 33 31
Total Preferred & Common Equity		 52 50 49 47 38 35 34 32
Total Common Equity		 52 50 49 47 38 35 34 32
Common Stock		 15 15 14 14 14 14 14 14
Retained Earnings		 37 35 35 33 24 21 20 18
Noncontrolling Interest		 0.53 0.37 0.31 1.20 -0.59 -0.48 -0.56 -0.57

Annual Metrics And Ratios for Ark Restaurants

This table displays calculated financial ratios and metrics derived from Ark Restaurants' official financial filings.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 10/3/2015 10/1/2016 9/30/2017 9/29/2018 9/28/2019 10/3/2020 10/2/2021 10/1/2022 9/30/2023 9/28/2024 9/27/2025
DEI Shares Outstanding		 0.00 0.00 0.00 3,470,181.00 3,498,907.00 3,502,407.00 3,551,556.00 3,600,407.00 3,604,157.00 3,604,157.00 3,606,157.00
DEI Adjusted Shares Outstanding		 0.00 0.00 0.00 3,470,181.00 3,498,907.00 3,502,407.00 3,551,556.00 3,600,407.00 3,604,157.00 3,604,157.00 3,606,157.00
DEI Earnings Per Adjusted Shares Outstanding		 0.00 0.00 0.00 1.34 0.76 -1.34 3.63 2.58 -1.64 -1.08 -3.18
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 4.67% 3.24% 2.19% 3.97% 1.48% -34.41% 23.83% 39.28% 0.61% -0.68% -9.69%
EBITDA Growth		 6.75% -8.64% -9.94% -9.47% -15.93% -135.44% 832.68% -18.92% -97.97% 64.84% -101.17%
EBIT Growth		 13.10% -14.76% -10.43% -28.20% -35.49% -337.46% 315.45% -23.50% -135.55% 11.80% 12.88%
NOPAT Growth		 7.28% -10.97% -8.34% 25.31% -34.30% -227.75% 205.03% 50.65% -139.24% 11.28% 5.36%
Net Income Growth		 3.35% -14.11% -13.35% 6.64% -51.49% -287.65% 408.51% -28.59% -152.66% 30.10% -144.67%
EPS Growth		 7.69% -25.32% -0.87% 14.91% -41.98% -276.32% 367.16% -27.93% -163.95% 34.55% -194.44%
Operating Cash Flow Growth		 -5.07% -32.63% 35.95% -7.49% 10.86% -142.66% 305.26% 118.93% -58.79% -44.50% -62.36%
Free Cash Flow Firm Growth		 654.57% -109.34% -525.32% 231.59% -68.57% -517.54% -499.36% 251.18% -221.26% 212.20% -87.93%
Invested Capital Growth		 -3.57% 17.24% 22.36% 1.05% 4.48% 4.18% 89.84% -55.94% 168.45% -75.59% -45.13%
Revenue Q/Q Growth		 2.47% -1.63% 38.45% -20.10% 0.69% -15.75% 19.01% 2.25% -1.33% -0.54% -3.54%
EBITDA Q/Q Growth		 3.91% -11.15% -7.87% -5.22% -21.73% -64.50% 515.74% -27.77% -97.16% 113.20% 99.81%
EBIT Q/Q Growth		 7.50% -17.53% -8.62% -15.43% -46.26% -10.26% 802.50% -37.17% -159.24% 56.43% 53.55%
NOPAT Q/Q Growth		 -0.84% -9.63% -4.17% 2.39% -25.45% -11.51% 279.54% -30.20% -150.02% 54.70% 48.31%
Net Income Q/Q Growth		 -2.25% -14.38% -2.80% -3.39% -45.31% -21.72% 178.42% -38.48% -187.71% 59.20% 25.50%
EPS Q/Q Growth		 -4.94% -20.14% 7.55% -5.76% -36.67% -41.05% 219.64% -39.72% -214.58% 60.15% 18.25%
Operating Cash Flow Q/Q Growth		 6.27% -31.14% 7.10% -0.11% 21.29% -434.66% 100.73% 10.09% -26.33% -14.45% -5.14%
Free Cash Flow Firm Q/Q Growth		 13.47% -107.92% 74.21% 54.96% -73.49% -182.92% -3,057.27% 305.00% -1,211.63% 220.20% -88.29%
Invested Capital Q/Q Growth		 -4.31% 21.12% -9.62% -12.42% -6.48% 1.02% 97.63% -4.26% 161.80% -74.07% -7.01%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 61.45% 62.77% 61.85% 61.49% 62.52% 58.71% 59.28% 59.30% 60.44% 59.61% 58.40%
EBITDA Margin		 9.32% 8.25% 7.27% 6.33% 5.24% -2.83% 16.76% 9.76% 0.20% 0.33% 0.00%
Operating Margin		 6.13% 5.20% 4.55% 3.15% 2.00% -7.32% 4.71% 5.37% -2.62% -2.34% -2.45%
EBIT Margin		 6.29% 5.20% 4.55% 3.15% 2.00% -7.24% 12.59% 6.92% -2.44% -2.17% -2.09%
Profit (Net Income) Margin		 4.38% 3.65% 3.09% 3.17% 1.52% -4.34% 10.80% 5.54% -2.90% -2.04% -5.53%
Tax Burden Percent		 71.12% 72.35% 74.04% 129.22% 131.60% 51.29% 92.35% 87.54% 98.82% 82.13% 238.68%
Interest Burden Percent		 97.92% 96.98% 91.68% 78.02% 57.61% 116.80% 92.90% 91.48% 120.06% 114.49% 110.63%
Effective Tax Rate		 28.88% 27.65% 25.96% -29.22% -31.60% 0.00% 7.65% 12.46% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 16.86% 14.08% 10.75% 12.18% 7.79% -9.53% 6.77% 10.81% -3.76% -3.68% -11.48%
ROIC Less NNEP Spread (ROIC-NNEP)		 15.44% 23.80% 3.16% -1.70% -7.76% -4.69% 27.87% 17.20% -9.54% -5.86% 36.79%
Return on Net Nonoperating Assets (RNNOA)		 -0.91% -1.00% 0.42% -0.41% -2.09% -2.03% 25.39% 7.43% -5.82% -4.17% -12.71%
Return on Equity (ROE)		 15.96% 13.08% 11.17% 11.77% 5.69% -11.57% 32.16% 18.24% -9.58% -7.85% -24.19%
Cash Return on Invested Capital (CROIC)		 20.50% -1.80% -9.36% 11.13% 3.40% -13.63% -55.22% 88.47% -95.20% 117.84% 46.81%
Operating Return on Assets (OROA)		 13.92% 11.61% 9.45% 6.11% 3.62% -6.22% 10.56% 6.85% -2.34% -2.39% -2.40%
Return on Assets (ROA)		 9.69% 8.14% 6.41% 6.16% 2.74% -3.72% 9.06% 5.49% -2.77% -2.25% -6.33%
Return on Common Equity (ROCE)		 15.06% 12.34% 10.57% 11.30% 5.54% -11.35% 31.55% 18.02% -9.43% -7.78% -24.55%
Return on Equity Simple (ROE_SIMPLE)		 16.37% 13.68% 11.76% 11.99% 5.88% -12.64% 28.26% 17.01% -10.65% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 6.36 5.66 5.19 6.50 4.27 -5.46 5.73 8.64 -3.39 -3.01 -2.84
NOPAT Margin		 4.36% 3.76% 3.37% 4.06% 2.63% -5.12% 4.35% 4.70% -1.83% -1.64% -1.72%
Net Nonoperating Expense Percent (NNEP)		 1.42% -9.72% 7.59% 13.88% 15.55% -4.85% -21.10% -6.39% 5.78% 2.18% -48.27%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - - - -2.24% -6.16% -7.98%
Cost of Revenue to Revenue		 38.55% 37.23% 38.15% 38.51% 37.48% 41.29% 40.72% 40.70% 39.56% 40.39% 41.60%
SG&A Expenses to Revenue		 20.14% 20.87% 20.92% 20.41% 19.95% 23.40% 20.15% 18.92% 19.43% 19.83% 20.90%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 55.32% 57.58% 57.30% 58.34% 60.52% 66.03% 54.57% 53.93% 63.06% 61.95% 60.85%
Earnings before Interest and Taxes (EBIT)		 9.18 7.82 7.01 5.03 3.25 -7.71 17 13 -4.52 -3.98 -3.47
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 14 12 11 10 8.51 -3.02 22 18 0.36 0.60 -0.01
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 0.00 0.00 0.00 1.62 1.52 1.01 1.00 1.04 1.05 0.95 0.80
Price to Tangible Book Value (P/TBV)		 0.00 0.00 0.00 2.36 2.81 2.14 1.78 1.64 1.38 1.15 0.92
Price to Revenue (P/Rev)		 0.00 0.00 0.00 0.43 0.39 0.35 0.38 0.34 0.29 0.23 0.16
Price to Earnings (P/E)		 0.00 0.00 0.00 14.73 23.72 0.00 3.91 6.70 0.00 0.00 0.00
Dividend Yield		 5.82% 5.70% 5.03% 5.06% 5.51% 9.48% 0.00% 1.45% 4.26% 6.42% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 6.79% 4.22% 0.00% 25.55% 14.92% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 0.00 0.00 0.00 1.47 1.37 1.01 1.00 1.05 1.02 0.94 0.64
Enterprise Value to Revenue (EV/Rev)		 0.00 0.00 0.00 0.49 0.47 0.55 0.84 0.28 0.72 0.16 0.07
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 0.00 0.00 7.81 9.02 0.00 5.02 2.86 367.50 49.97 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 15.72 23.66 0.00 6.68 4.04 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 12.16 17.98 0.00 19.36 5.94 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 0.00 0.00 8.26 7.24 0.00 11.94 2.52 15.95 6.44 6.37
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.00 0.00 13.31 41.12 0.00 0.00 0.73 0.00 0.31 0.96
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.13 0.19 0.43 0.48 0.62 1.21 1.65 0.39 1.92 0.12 0.11
Long-Term Debt to Equity		 0.09 0.12 0.18 0.45 0.56 0.97 1.52 0.28 1.88 0.00 0.06
Financial Leverage		 -0.06 -0.04 0.13 0.24 0.27 0.43 0.91 0.43 0.61 0.71 -0.35
Leverage Ratio		 1.65 1.61 1.74 1.91 2.08 3.11 3.55 3.32 3.46 3.49 3.82
Compound Leverage Factor		 1.61 1.56 1.60 1.49 1.20 3.63 3.30 3.04 4.15 4.00 4.23
Debt to Total Capital		 11.81% 15.67% 30.01% 32.56% 38.28% 54.81% 62.30% 28.24% 65.77% 10.63% 9.87%
Short-Term Debt to Total Capital		 3.46% 5.17% 17.11% 1.93% 3.90% 10.95% 5.11% 7.85% 1.32% 10.63% 4.19%
Long-Term Debt to Total Capital		 8.36% 10.51% 12.90% 30.63% 34.38% 43.87% 57.19% 20.40% 64.45% 0.00% 5.68%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 4.65% 5.07% 3.29% 2.22% 1.22% 0.76% 0.76% 0.38% 0.95% -1.02% -1.72%
Common Equity to Total Capital		 83.54% 79.25% 66.70% 65.22% 60.50% 44.42% 36.94% 71.38% 33.29% 90.38% 91.85%
Debt to EBITDA		 0.41 0.64 1.63 2.08 3.11 -14.94 3.85 1.32 272.96 8.66 -502.43
Net Debt to EBITDA		 -0.31 0.06 0.88 0.89 1.47 -7.06 2.69 -0.63 218.23 -19.38 2,078.57
Long-Term Debt to EBITDA		 0.29 0.43 0.70 1.96 2.79 -11.95 3.53 0.95 267.51 0.00 -289.14
Debt to NOPAT		 0.87 1.40 3.51 3.25 6.20 -8.26 14.84 2.74 -29.33 -1.73 -1.24
Net Debt to NOPAT		 -0.66 0.12 1.89 1.39 2.92 -3.90 10.37 -1.30 -23.45 3.87 5.11
Long-Term Debt to NOPAT		 0.61 0.94 1.51 3.05 5.57 -6.61 13.62 1.98 -28.74 0.00 -0.71
Altman Z-Score		 0.00 0.00 0.00 3.51 2.93 0.90 1.76 1.65 1.46 1.51 1.46
Noncontrolling Interest Sharing Ratio		 5.64% 5.65% 5.36% 3.99% 2.64% 1.84% 1.88% 1.22% 1.57% 0.98% -1.46%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 1.01 0.96 0.39 0.74 0.76 0.89 1.08 1.12 0.79 0.63 0.77
Quick Ratio		 0.73 0.66 0.18 0.47 0.54 0.62 0.73 0.92 0.61 0.49 0.58
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 7.73 -0.72 -4.52 5.94 1.87 -7.80 -47 71 -86 96 12
Operating Cash Flow to CapEx		 352.72% 352.45% 90.55% 189.12% 310.47% -182.14% 434.71% 753.31% 217.42% 188.80% 85.71%
Free Cash Flow to Firm to Interest Expense		 32.48 -1.74 -6.00 5.11 1.30 -5.49 -38.00 59.29 -69.16 154.82 28.02
Operating Cash Flow to Interest Expense		 47.48 18.30 13.75 8.23 7.39 -3.19 7.56 17.07 6.77 7.49 4.23
Operating Cash Flow Less CapEx to Interest Expense		 34.02 13.11 -1.43 3.88 5.01 -4.94 5.82 14.80 3.66 3.53 -0.71
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 2.21 2.23 2.07 1.94 1.81 0.86 0.84 0.99 0.96 1.10 1.14
Accounts Receivable Turnover		 46.77 43.20 43.33 47.02 53.47 48.86 45.08 47.47 50.87 49.53 56.22
Inventory Turnover		 29.69 29.14 30.23 30.16 28.20 18.42 17.71 20.72 21.50 27.55 32.03
Fixed Asset Turnover		 5.13 5.25 4.12 3.54 3.49 2.49 3.57 5.18 5.36 5.57 5.46
Accounts Payable Turnover		 19.39 18.43 15.39 12.61 14.20 14.96 14.88 15.99 17.15 17.23 15.27
Days Sales Outstanding (DSO)		 7.80 8.45 8.42 7.76 6.83 7.47 8.10 7.69 7.18 7.37 6.49
Days Inventory Outstanding (DIO)		 12.30 12.53 12.08 12.10 12.94 19.82 20.61 17.62 16.98 13.25 11.39
Days Payable Outstanding (DPO)		 18.82 19.80 23.71 28.94 25.70 24.39 24.52 22.83 21.28 21.18 23.90
Cash Conversion Cycle (CCC)		 1.28 1.17 -3.21 -9.07 -5.93 2.89 4.18 2.48 2.87 -0.56 -6.01
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 37 43 53 54 56 58 111 49 131 32 18
Invested Capital Turnover		 3.87 3.74 3.19 3.00 2.96 1.86 1.56 2.30 2.05 2.25 6.69
Increase / (Decrease) in Invested Capital		 -1.37 6.38 9.71 0.56 2.40 2.34 52 -62 82 -99 -14
Enterprise Value (EV)		 0.00 0.00 0.00 79 77 59 111 51 134 30 11
Market Capitalization		 0.00 0.00 0.00 69 63 37 50 62 53 42 26
Book Value per Share		 $11.51 $11.74 $11.81 $12.19 $11.96 $10.43 $14.19 $16.61 $13.95 $12.25 $9.08
Tangible Book Value per Share		 $9.14 $8.96 $7.95 $8.38 $6.45 $4.92 $7.99 $10.52 $10.67 $10.12 $7.90
Total Capital		 47 51 61 65 69 82 136 84 151 49 36
Total Debt		 5.52 7.94 18 21 26 45 85 24 99 5.19 3.52
Total Long-Term Debt		 3.91 5.32 7.82 20 24 36 78 17 97 0.00 2.02
Net Debt		 -4.21 0.70 9.81 9.06 12 21 59 -11 79 -12 -15
Capital Expenditures (CapEx)		 3.20 2.16 11 5.06 3.42 2.49 2.14 2.70 3.86 2.47 2.04
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -7.99 -5.28 -7.11 -8.39 -8.85 -11 -9.63 -18 -17 -16 -15
Debt-free Net Working Capital (DFNWC)		 1.75 1.96 -5.70 -3.38 -1.67 5.77 9.55 11 -3.95 -5.47 -3.88
Net Working Capital (NWC)		 0.13 -0.66 -16 -4.63 -4.37 -3.23 2.57 4.21 -5.93 -11 -5.38
Net Nonoperating Expense (NNE)		 -0.03 0.17 0.43 1.43 1.81 -0.84 -8.52 -1.54 1.97 0.74 6.32
Net Nonoperating Obligations (NNO)		 -4.21 0.70 11 9.93 13 21 59 -11 79 -12 -15
Total Depreciation and Amortization (D&A)		 4.42 4.60 4.18 5.10 5.27 4.69 5.50 5.22 4.88 4.58 3.46
Debt-free, Cash-free Net Working Capital to Revenue		 -5.48% -3.51% -4.62% -5.24% -5.45% -10.44% -7.30% -9.62% -9.39% -8.58% -9.18%
Debt-free Net Working Capital to Revenue		 1.20% 1.30% -3.70% -2.11% -1.03% 5.42% 7.24% 5.87% -2.13% -2.98% -2.34%
Net Working Capital to Revenue		 0.09% -0.44% -10.44% -2.89% -2.69% -3.04% 1.95% 2.29% -3.21% -5.81% -3.24%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $1.59 $1.18 $1.18 $1.35 $0.77 ($1.34) $3.67 $2.61 ($1.65) ($1.08) ($3.18)
Adjusted Weighted Average Basic Shares Outstanding		 3.39M 3.42M 3.42M 3.44M 3.48M 3.50M 3.52M 3.56M 3.60M 3.60M 3.61M
Adjusted Diluted Earnings per Share		 $1.54 $1.15 $1.14 $1.31 $0.76 ($1.34) $3.58 $2.58 ($1.65) ($1.08) ($3.18)
Adjusted Weighted Average Diluted Shares Outstanding		 3.51M 3.51M 3.53M 3.55M 3.53M 3.50M 3.60M 3.60M 3.60M 3.60M 3.61M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $1.35 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 3.42M 3.42M 3.43M 3.47M 3.50M 3.50M 3.55M 3.60M 3.60M 3.60M 3.61M
Normalized Net Operating Profit after Tax (NOPAT)		 6.36 5.66 3.98 3.52 4.27 -5.20 4.98 8.64 3.61 1.54 -0.81
Normalized NOPAT Margin		 4.36% 3.76% 2.58% 2.20% 2.63% -4.89% 3.78% 4.70% 1.95% 0.84% -0.49%
Pre Tax Income Margin		 6.16% 5.04% 4.18% 2.45% 1.15% -8.45% 11.70% 6.33% -2.93% -2.48% -2.32%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 38.57 18.81 9.31 4.33 2.26 -5.42 13.50 10.66 -3.64 -6.41 -8.38
NOPAT to Interest Expense		 26.72 13.61 6.89 5.59 2.97 -3.84 4.66 7.24 -2.73 -4.84 -6.87
EBIT Less CapEx to Interest Expense		 25.11 13.62 -5.87 -0.03 -0.12 -7.17 11.76 8.39 -6.76 -10.38 -13.32
NOPAT Less CapEx to Interest Expense		 13.25 8.42 -8.29 1.24 0.59 -5.59 2.92 4.98 -5.85 -8.81 -11.81
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 84.68% 81.66% 81.16% 87.07% 156.97% -40.86% 6.58% 24.66% -63.29% -91.24% -26.40%
Augmented Payout Ratio		 84.68% 81.66% 81.16% 87.07% 156.97% -40.86% 6.58% 24.66% -63.29% -91.24% -26.40%

Quarterly Metrics And Ratios for Ark Restaurants

This table displays calculated financial ratios and metrics derived from Ark Restaurants' official financial filings.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026
Period end date 9/30/2023 12/30/2023 3/30/2024 6/29/2024 9/28/2024 12/28/2024 3/29/2025 6/28/2025 9/27/2025 12/27/2025 3/28/2026
DEI Shares Outstanding		 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,606,157.00 3,606,157.00 - 3,606,157.00
DEI Adjusted Shares Outstanding		 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,604,157.00 3,606,157.00 3,606,157.00 - 3,606,157.00
DEI Earnings Per Adjusted Shares Outstanding		 -2.88 0.38 -0.40 0.18 -1.24 0.88 -2.57 -0.96 -0.53 - -0.50
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -5.30% 0.09% 0.86% -1.28% -2.24% -5.26% -5.99% -13.26% -14.01% -9.42% -7.91%
EBITDA Growth		 -438.77% -18.69% -101.01% -59.45% 53.47% 111.65% -29,261.54% -197.82% 80.99% -72.27% 71.97%
EBIT Growth		 -830.30% -22.67% -5,326.09% -77.50% 48.31% 197.23% -284.11% -466.99% 72.50% -78.54% 64.26%
NOPAT Growth		 -708.91% -30.06% -5,326.09% -68.77% 48.44% 254.86% -284.11% -321.37% 68.82% -79.94% 64.11%
Net Income Growth		 -1,147.85% -21.07% -393.85% -73.02% 51.90% 217.98% -658.84% -455.39% 62.28% -78.29% 81.49%
EPS Growth		 -1,404.55% -19.15% -207.69% -79.55% 56.79% 131.58% -542.50% -633.33% 57.26% -71.59% 80.54%
Operating Cash Flow Growth		 -66.44% 161.79% -93.10% -33.63% -51.92% -341.22% 194.23% -41.36% -13.05% 59.14% -258.01%
Free Cash Flow Firm Growth		 -241.94% 222.92% 219.14% -1,745.27% 206.11% -89.08% -88.49% 241.37% -86.10% 21.69% -79.85%
Invested Capital Growth		 168.45% -72.72% -72.67% 146.41% -75.59% -16.67% -38.59% -84.70% -45.13% -40.01% -14.77%
Revenue Q/Q Growth		 -13.03% 6.95% -11.01% 19.26% -13.87% 3.65% -11.70% 10.04% -14.62% 9.18% -10.22%
EBITDA Q/Q Growth		 -297.52% 132.38% -100.42% 15,292.31% -326.68% 247.26% -157.89% 49.38% 55.95% 314.81% -158.53%
EBIT Q/Q Growth		 -391.48% 117.93% -162.80% 168.55% -769.78% 203.08% -181.16% 34.50% 49.80% 180.43% -235.14%
NOPAT Q/Q Growth		 -316.69% 119.47% -157.69% 228.34% -457.76% 233.98% -162.44% 26.03% 49.60% 186.19% -211.71%
Net Income Q/Q Growth		 -414.17% 115.25% -175.50% 174.61% -660.07% 200.79% -280.18% 65.06% 40.56% 158.03% -253.63%
EPS Q/Q Growth		 -426.14% 113.24% -205.26% 145.00% -788.89% 170.97% -392.05% 62.65% 44.79% 147.17% -300.00%
Operating Cash Flow Q/Q Growth		 -68.20% -63.14% -62.72% 1,419.23% -76.96% -284.89% 145.47% 202.78% -65.84% -186.89% -75.82%
Free Cash Flow Firm Q/Q Growth		 -2,144.27% 221.28% -4.82% -169.72% 231.85% -87.52% 0.33% 756.16% -87.04% 9.30% -83.39%
Invested Capital Q/Q Growth		 161.80% -69.28% -2.48% 214.12% -74.07% 4.90% -28.13% -21.73% -7.01% 14.69% 2.11%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 59.38% 61.25% 57.61% 61.18% 57.93% 59.42% 57.16% 59.96% 56.66% 59.90% 54.71%
EBITDA Margin		 -21.67% 6.56% -0.03% 3.92% -10.31% 14.66% -9.61% -4.42% -2.28% 4.49% -2.92%
Operating Margin		 -24.11% 3.38% -2.84% 1.64% -12.72% 12.65% -11.62% -7.81% -4.61% 2.68% -4.53%
EBIT Margin		 -24.05% 4.03% -2.84% 1.64% -12.72% 12.65% -11.62% -6.92% -4.07% 3.00% -4.51%
Profit (Net Income) Margin		 -23.58% 3.36% -2.85% 1.78% -11.60% 11.28% -23.02% -7.31% -5.09% 2.70% -4.63%
Tax Burden Percent		 96.59% 90.99% 89.13% 131.05% 89.15% 90.98% 194.14% 102.60% 119.21% 95.00% 99.65%
Interest Burden Percent		 101.51% 91.64% 112.48% 83.25% 102.34% 98.05% 102.01% 102.98% 104.94% 95.00% 102.97%
Effective Tax Rate		 0.00% 9.01% 0.00% -31.05% 0.00% 9.02% 0.00% 0.00% 0.00% 5.00% 0.00%
Return on Invested Capital (ROIC)		 -34.64% 6.04% -4.03% 4.56% -20.02% 56.39% -45.79% -13.20% -21.58% 15.32% -22.46%
ROIC Less NNEP Spread (ROIC-NNEP)		 -43.37% 6.41% -5.03% 3.97% -23.48% 57.14% 3.10% -15.94% -16.28% 14.87% -18.05%
Return on Net Nonoperating Assets (RNNOA)		 -26.44% 4.17% -3.30% 2.17% -16.70% -15.27% -0.86% -11.25% 5.63% -5.08% 6.33%
Return on Equity (ROE)		 -61.08% 10.21% -7.32% 6.73% -36.72% 41.12% -46.65% -24.45% -15.96% 10.24% -16.13%
Cash Return on Invested Capital (CROIC)		 -95.20% 110.23% 109.05% -92.18% 117.84% 17.79% 39.82% 139.18% 46.81% 27.45% -1.91%
Operating Return on Assets (OROA)		 -23.00% 3.95% -2.90% 1.71% -14.02% 13.95% -13.32% -7.85% -4.66% 3.40% -5.22%
Return on Assets (ROA)		 -22.55% 3.29% -2.91% 1.86% -12.79% 12.45% -26.39% -8.29% -5.83% 3.06% -5.36%
Return on Common Equity (ROCE)		 -60.13% 10.12% -7.17% 6.60% -36.36% 40.42% -46.77% -24.50% -16.19% 10.16% -16.41%
Return on Equity Simple (ROE_SIMPLE)		 0.00% -11.18% -13.57% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 -7.49 1.46 -0.84 1.08 -3.86 5.18 -3.23 -2.39 -1.20 1.04 -1.16
NOPAT Margin		 -16.87% 3.07% -1.99% 2.14% -8.90% 11.51% -8.14% -5.47% -3.23% 2.55% -3.17%
Net Nonoperating Expense Percent (NNEP)		 8.73% -0.37% 1.00% 0.59% 3.46% -0.75% -48.89% 2.73% -5.30% 0.46% -4.41%
Return On Investment Capital (ROIC_SIMPLE)		 -4.96% 2.47% -1.50% 0.76% -7.91% 9.72% -7.73% -6.30% -3.38% 2.88% -2.99%
Cost of Revenue to Revenue		 40.62% 38.75% 42.39% 38.82% 42.07% 40.58% 42.84% 40.04% 43.34% 40.10% 45.29%
SG&A Expenses to Revenue		 19.58% 19.82% 21.24% 17.85% 20.74% 19.89% 22.42% 20.27% 21.25% 20.85% 20.35%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 83.48% 57.87% 60.45% 59.54% 70.65% 46.78% 68.78% 67.77% 61.27% 57.22% 59.24%
Earnings before Interest and Taxes (EBIT)		 -11 1.91 -1.20 0.82 -5.52 5.69 -4.62 -3.02 -1.52 1.22 -1.65
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -9.62 3.12 -0.01 1.98 -4.48 6.59 -3.82 -1.93 -0.85 1.83 -1.07
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 1.05 0.96 0.99 0.97 0.95 0.87 0.92 0.94 0.80 0.68 0.78
Price to Tangible Book Value (P/TBV)		 1.38 1.24 1.29 1.27 1.15 1.04 1.03 1.08 0.92 0.78 0.90
Price to Revenue (P/Rev)		 0.29 0.27 0.26 0.26 0.23 0.23 0.20 0.19 0.16 0.14 0.16
Price to Earnings (P/E)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 4.26% 5.01% 5.52% 5.72% 6.42% 6.53% 7.72% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 1.02 0.94 0.98 0.99 0.94 0.82 0.87 0.90 0.64 0.47 0.66
Enterprise Value to Revenue (EV/Rev)		 0.72 0.21 0.21 0.66 0.16 0.15 0.12 0.10 0.07 0.06 0.09
Enterprise Value to EBITDA (EV/EBITDA)		 367.50 0.00 0.00 0.00 49.97 6.78 76.59 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 15.95 3.86 5.48 22.38 6.44 10.05 6.65 9.17 6.37 3.71 14.01
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.37 0.39 0.00 0.31 4.21 1.66 0.17 0.96 1.28 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 1.92 0.13 0.12 1.87 0.12 0.10 0.11 0.11 0.11 0.09 0.24
Long-Term Debt to Equity		 1.88 0.09 0.08 1.76 0.00 0.00 0.00 0.06 0.06 0.06 0.22
Financial Leverage		 0.61 0.65 0.65 0.55 0.71 -0.27 -0.28 0.71 -0.35 -0.34 -0.35
Leverage Ratio		 3.46 3.31 3.28 3.15 3.49 3.26 3.55 3.63 3.82 3.49 3.97
Compound Leverage Factor		 3.51 3.03 3.69 2.62 3.57 3.19 3.63 3.74 4.01 3.32 4.09
Debt to Total Capital		 65.77% 11.30% 10.98% 65.18% 10.63% 8.83% 10.23% 9.90% 9.87% 8.07% 19.28%
Short-Term Debt to Total Capital		 1.32% 3.41% 3.46% 4.02% 10.63% 8.83% 10.23% 4.59% 4.19% 2.82% 1.68%
Long-Term Debt to Total Capital		 64.45% 7.89% 7.52% 61.17% 0.00% 0.00% 0.00% 5.31% 5.68% 5.25% 17.60%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.95% 0.89% 0.66% 0.22% -1.02% 2.25% -1.42% -1.27% -1.72% -1.56% -1.48%
Common Equity to Total Capital		 33.29% 87.81% 88.36% 34.59% 90.38% 88.92% 91.19% 91.37% 91.85% 93.49% 82.20%
Debt to EBITDA		 272.96 -18.92 -3.75 -20.29 8.66 1.15 15.62 -1.03 -502.43 -0.61 -3.69
Net Debt to EBITDA		 218.23 34.03 6.53 -16.33 -19.38 -3.67 -48.97 4.21 2,078.57 2.71 5.30
Long-Term Debt to EBITDA		 267.51 -13.21 -2.56 -19.04 0.00 0.00 0.00 -0.55 -289.14 -0.40 -3.37
Debt to NOPAT		 -29.33 -1.75 -1.32 -13.90 -1.73 -32.29 -1.69 -0.68 -1.24 -0.48 -1.87
Net Debt to NOPAT		 -23.45 3.15 2.31 -11.18 3.87 102.75 5.29 2.78 5.11 2.14 2.69
Long-Term Debt to NOPAT		 -28.74 -1.22 -0.91 -13.04 0.00 0.00 0.00 -0.37 -0.71 -0.31 -1.71
Altman Z-Score		 1.34 1.61 1.55 1.59 1.47 1.80 1.53 1.57 1.51 1.58 1.48
Noncontrolling Interest Sharing Ratio		 1.57% 0.90% 2.10% 1.81% 0.98% 1.71% -0.25% -0.20% -1.46% 0.78% -1.69%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 0.79 0.81 0.74 0.71 0.63 0.83 0.73 0.88 0.77 0.76 0.88
Quick Ratio		 0.61 0.64 0.55 0.56 0.49 0.69 0.57 0.68 0.58 0.56 0.68
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -90 109 104 -72 95 12 12 102 13 14 2.40
Operating Cash Flow to CapEx		 204.59% 202.17% 58.43% 507.22% 60.17% -213.31% 190.06% 275.74% 50.72% -63.00% -85.50%
Free Cash Flow to Firm to Interest Expense		 -525.11 636.86 643.79 -485.02 680.61 97.49 114.74 1,011.55 152.21 201.03 40.07
Operating Cash Flow to Interest Expense		 8.85 3.26 1.29 21.21 5.20 -11.03 5.88 18.35 7.28 -7.64 -16.12
Operating Cash Flow Less CapEx to Interest Expense		 4.53 1.65 -0.92 17.03 -3.44 -16.20 2.79 11.69 -7.07 -19.76 -34.97
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.96 0.98 1.02 1.04 1.10 1.10 1.15 1.13 1.14 1.13 1.16
Accounts Receivable Turnover		 50.87 40.51 46.24 37.91 49.53 38.38 46.15 38.78 56.22 45.13 54.20
Inventory Turnover		 21.50 22.69 26.03 25.86 27.55 28.80 32.97 31.11 32.03 32.22 31.71
Fixed Asset Turnover		 5.36 5.44 5.49 5.58 5.57 5.59 5.60 5.74 5.46 5.31 5.19
Accounts Payable Turnover		 17.15 15.64 17.00 15.40 17.23 15.86 15.89 14.79 15.27 14.13 14.89
Days Sales Outstanding (DSO)		 7.18 9.01 7.89 9.63 7.37 9.51 7.91 9.41 6.49 8.09 6.73
Days Inventory Outstanding (DIO)		 16.98 16.09 14.02 14.12 13.25 12.67 11.07 11.73 11.39 11.33 11.51
Days Payable Outstanding (DPO)		 21.28 23.34 21.47 23.69 21.18 23.01 22.97 24.68 23.90 25.83 24.52
Cash Conversion Cycle (CCC)		 2.87 1.76 0.45 0.05 -0.56 -0.82 -3.99 -3.54 -6.01 -6.42 -6.27
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 131 40 39 123 32 34 24 19 18 20 21
Invested Capital Turnover		 2.05 1.97 2.02 2.13 2.25 4.90 5.63 2.41 6.69 6.01 7.09
Increase / (Decrease) in Invested Capital		 82 -107 -104 73 -99 -6.72 -15 -105 -14 -13 -3.56
Enterprise Value (EV)		 134 38 39 122 30 28 21 17 11 9.46 14
Market Capitalization		 53 49 49 47 42 41 35 33 26 23 25
Book Value per Share		 $13.95 $14.36 $13.79 $13.58 $12.25 $13.14 $10.58 $9.61 $9.08 $9.33 $8.84
Tangible Book Value per Share		 $10.67 $11.08 $10.51 $10.31 $10.12 $11.01 $9.40 $8.43 $7.90 $8.16 $7.67
Total Capital		 151 59 56 141 49 53 42 38 36 36 39
Total Debt		 99 6.66 6.17 92 5.19 4.70 4.28 3.76 3.52 2.90 7.48
Total Long-Term Debt		 97 4.65 4.23 87 0.00 0.00 0.00 2.02 2.02 1.89 6.83
Net Debt		 79 -12 -11 74 -12 -15 -13 -15 -15 -13 -11
Capital Expenditures (CapEx)		 0.74 0.28 0.36 0.62 1.21 0.63 0.32 0.67 1.25 0.87 1.13
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -17 -15 -15 -15 -16 -13 -14 -13 -15 -13 -13
Debt-free Net Working Capital (DFNWC)		 -3.95 -3.07 -5.08 -3.37 -5.47 0.44 -2.51 -1.03 -3.88 -3.94 -1.83
Net Working Capital (NWC)		 -5.93 -5.08 -7.03 -9.06 -11 -4.26 -6.79 -2.77 -5.38 -4.95 -2.48
Net Nonoperating Expense (NNE)		 2.98 -0.14 0.36 0.18 1.17 0.10 5.91 0.80 0.69 -0.06 0.53
Net Nonoperating Obligations (NNO)		 79 -12 -11 74 -12 -15 -13 -15 -15 -13 -11
Total Depreciation and Amortization (D&A)		 1.06 1.20 1.19 1.15 1.04 0.90 0.80 1.09 0.67 0.61 0.58
Debt-free, Cash-free Net Working Capital to Revenue		 -9.39% -8.22% -8.37% -8.04% -8.58% -6.99% -7.64% -7.77% -9.18% -8.10% -8.41%
Debt-free Net Working Capital to Revenue		 -2.13% -1.66% -2.74% -1.83% -2.98% 0.24% -1.40% -0.60% -2.34% -2.44% -1.16%
Net Working Capital to Revenue		 -3.21% -2.75% -3.79% -4.91% -5.81% -2.36% -3.80% -1.61% -3.24% -3.07% -1.57%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 ($2.89) $0.38 ($0.40) $0.18 ($1.24) $0.88 ($2.57) ($0.96) ($0.53) $0.25 ($0.50)
Adjusted Weighted Average Basic Shares Outstanding		 3.60M 3.60M 3.60M 3.60M 3.60M 3.60M 3.61M 3.61M 3.61M 3.61M 3.61M
Adjusted Diluted Earnings per Share		 ($2.87) $0.38 ($0.40) $0.18 ($1.24) $0.88 ($2.57) ($0.96) ($0.53) $0.25 ($0.50)
Adjusted Weighted Average Diluted Shares Outstanding		 3.60M 3.63M 3.60M 3.63M 3.60M 3.61M 3.61M 3.61M 3.61M 3.61M 3.61M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 3.60M 3.60M 3.60M 3.60M 3.60M 3.60M 3.61M 3.61M 3.61M 3.61M 3.61M
Normalized Net Operating Profit after Tax (NOPAT)		 -7.49 1.46 -0.84 2.33 -3.86 0.41 -0.82 0.90 -1.20 1.04 -1.16
Normalized NOPAT Margin		 -16.87% 3.07% -1.99% 4.62% -8.90% 0.92% -2.07% 2.06% -3.23% 2.55% -3.17%
Pre Tax Income Margin		 -24.41% 3.69% -3.20% 1.36% -13.01% 12.40% -11.86% -7.12% -4.27% 2.85% -4.64%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 -62.44 11.19 -7.47 5.53 -39.42 46.63 -44.39 -29.94 -17.45 16.96 -27.50
NOPAT to Interest Expense		 -43.81 8.53 -5.23 7.25 -27.60 42.43 -31.08 -23.67 -13.85 14.42 -19.33
EBIT Less CapEx to Interest Expense		 -66.77 9.58 -9.68 1.35 -48.06 41.46 -47.49 -36.59 -31.79 4.83 -46.35
NOPAT Less CapEx to Interest Expense		 -48.14 6.92 -7.44 3.07 -36.24 37.25 -34.17 -30.32 -28.19 2.30 -38.18
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 -63.29% -68.08% -60.73% -44.02% -91.24% -946.24% -40.80% -20.33% -26.40% -17.94% -10.17%
Augmented Payout Ratio		 -63.29% -68.08% -60.73% -44.02% -91.24% -946.24% -40.80% -20.33% -26.40% -17.94% -10.17%

Financials Breakdown Chart

Key Financial Trends

Ark Restaurants (NASDAQ: ARKR) showed a sharp sequential slowdown in Q2 2026, with revenue down and losses widening again after a profitable Q1. The quarter also featured negative operating cash flow, modest capital spending, and a balance sheet that remains highly leveraged relative to its equity base.

  • Q1 2026 was a strong rebound quarter. Revenue rose to $40.7 million and Ark posted $1.1 million of net income, compared with a $1.7 million loss in Q2 2026.
  • Gross margin held up relatively well in the latest quarter. In Q2 2026, gross profit was $20.0 million on $36.6 million of revenue, implying a solid gross margin for a restaurant operator.
  • Cash balance improved in Q2 2026. Cash and equivalents increased to $11.5 million from $9.1 million in Q1 2026, helped by financing activity.
  • Equity remained positive and grew sequentially. Total equity and noncontrolling interests rose to $31.3 million in Q2 2026 from $33.1 million in Q1 2026? Wait—based on the data, equity was $33.1 million in Q1 and $31.3 million in Q2, so this is not positive and is excluded.
  • Revenue has been relatively stable over the past year, but not growing meaningfully. Quarterly revenue has generally ranged from about $36.6 million to $50.4 million, with Q2 2026 at the low end of the recent range.
  • Depreciation and amortization remain significant non-cash expenses. These add back to cash flow, but they also reflect a capital-intensive business model with ongoing reinvestment needs.
  • Ark continues to pay dividends. Dividend payments were small in Q2 2026 at $127,000, but they are still a use of cash while earnings are volatile.
  • Q2 2026 swung back to a loss. Net income fell to a loss of $1.7 million, or $0.50 per share, versus a profit in Q1 2026 and a profit in Q3 2024.
  • Operating cash flow was negative in Q2 2026. Cash from operations was a use of $967,000, showing that accounting losses were not fully offset by working-capital movements.
  • Leverage remains a concern. Total liabilities were $100.5 million against equity of $31.9 million, and the company carried both short-term and long-term debt at quarter-end.
  • Interest and debt service continue to weigh on results. Ark paid cash interest in every quarter shown, and debt repayments remain a recurring cash use.
  • Recent results are highly volatile. The company posted a strong Q1 2025, but later quarters included losses, an impairment charge in Q3 2025, and another weak Q2 2026.

Bottom line: Ark Restaurants has shown it can generate profits in strong periods, but the latest quarter points to ongoing volatility in sales and earnings, with leverage and operating cash flow still key pressure points for investors to watch.

07/27/26 06:00 AM ETAI Generated. May Contain Errors.

Ark Restaurants Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Ark Restaurants' fiscal year ends in September. Their fiscal year 2025 ended on September 27, 2025.

Ark Restaurants' net income appears to be on a downward trend, with a most recent value of -$9.16 million in 2025, falling from $6.39 million in 2015. The previous period was -$3.75 million in 2024. Find out what analysts predict for Ark Restaurants in the coming months.

Ark Restaurants' total operating income in 2025 was -$4.06 million, based on the following breakdown:
  • Total Gross Profit: $96.80 million
  • Total Operating Expenses: $100.86 million

Over the last 10 years, Ark Restaurants' total revenue changed from $145.86 million in 2015 to $165.75 million in 2025, a change of 13.6%.

Ark Restaurants' total liabilities were at $101.39 million at the end of 2025, a 9.8% decrease from 2024, and a 300.2% increase since 2015.

In the past 10 years, Ark Restaurants' cash and equivalents has ranged from $1.41 million in 2017 to $23.44 million in 2022, and is currently $11.32 million as of their latest financial filing in 2025.

Over the last 10 years, Ark Restaurants' book value per share changed from 11.51 in 2015 to 9.08 in 2025, a change of -21.2%.


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Financial statements for NASDAQ:ARKR last updated on 7/16/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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