ARKR ARK RESTAURANTS CORP

Overview and Growth

ARK RESTAURANTS CORP generated $165.75M of revenue in fiscal 2025, with net loss of $11.47M and an operating cash inflow of $1.75M. Revenue of $165.75M sets the scale for evaluating how effectively sales translated into profit and cash during the year. Revenue was 9.7% below fiscal 2024 revenue of $183.54M, marking a top-line contraction. Diluted earnings per share were -$3.18, translating the period’s attributable earnings into the amount reported for each diluted share. A diluted share base of 3.60M links the aggregate earnings figure to diluted EPS and helps frame the per-share comparison. At period end, total assets were $133.50M, framing the scale of the company’s operating and financing commitments. Revenue equaled 1.24x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

The company recorded an operating loss of $4.06M after the reported operating expense base. An operating margin of -2.5% reflected costs exceeding revenue-level gross profit by 2.5% of sales. The bottom-line result was a net loss of $11.47M after operating, financing, tax, and other recognized items. Net margin was -6.9%, reflecting a loss equal to 6.9% of reported revenue. EBITDA was negative $926.00K, showing a deficit before interest, taxes, depreciation, and amortization. The company reported a pretax loss of $3.84M, before the effect of income taxes. The pretax loss equaled 2.3% of revenue, measuring the pre-tax deficit against sales. The company recognized $5.32M of income tax for the period, completing the transition from pretax income to net income. The net loss equaled 35.7% of period-end equity, showing the deficit relative to book capital. The net loss equaled 8.6% of period-end assets, showing the deficit relative to the asset base. The net loss widened to $11.47M from $3.90M in fiscal 2024.

Liquidity and Capital Structure

Total assets were $133.50M, supported by $101.39M of liabilities and $32.11M of shareholder equity. Current assets were $17.84M against $23.22M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. Current assets covered only 0.77x of current liabilities, so current liabilities exceeded current assets at period end. Reported cash and equivalents were $11.32M, separating immediately recognizable cash resources from the rest of the current-asset base. Cash and equivalents represented 48.8% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. The equity-to-assets relationship was 24.1%, placing book capital against the total resource base. Relative to total assets, liabilities measured 75.9%, complementing the separate equity-based view of the company’s capital structure. Measured against total assets, cash and equivalents represented 8.5%, a balance-sheet composition measure rather than a liquidity forecast. The asset base changed 14.4% from $156.04M in fiscal 2024, leaving current total assets lower year over year. Reported equity changed 26.4% from $43.64M in fiscal 2024, placing the current capital base lower year over year. The reported cash balance changed 10.2% from $10.27M in fiscal 2024, ending higher year over year.

Cash Flow and Earnings Quality

Cash flow from operations was $1.75M, a reported cash inflow that can be compared directly with net income and capital spending. Capital spending was $3.25M, absorbing part of the cash generated from operations before free cash flow. Relative to operating cash flow, capital expenditures measured 185.3%, connecting investment intensity with the company’s cash-generation base. The company recorded a $1.50M cash deficit after capital spending for the period. Relative to revenue, the post-investment cash deficit represented 0.9%. Relative to total assets, the post-investment cash deficit measured 1.1%. The operating cash outcome moved from $4.65M in fiscal 2024 to $1.75M, ending below the prior-year level.

Based on the annual report for the fiscal year ending Sep 27, 2025. Analysis generated Oct 21, 2026.