ARK RESTAURANTS CORP Earnings Per Share Disclosure
| Year Ended | |||||||||||||||||
| September 27, 2025 | September 28, 2024 | ||||||||||||||||
| (in thousands) | |||||||||||||||||
| Basic | 3,605 | 3,604 | |||||||||||||||
| Effect of dilutive securities: | |||||||||||||||||
| Stock options | — | — | |||||||||||||||
| Diluted | 3,605 | 3,604 | |||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Dec 18, 2025 | Showing above |
| 2018 | Dec 20, 2018 | |
About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.