What is Ark Restaurants's earnings per share (EPS)?

Ark Restaurants (ARKR) reported diluted earnings per share of $-3.18 for fiscal year 2025. This represents a -194.4% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Ark Restaurants Financials

ARKR

Source SEC Filings (10-K/10-Q) Updated Feb 10, 2026 Currency USD FYE September

This page shows Ark Restaurants (ARKR) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 16 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Financial Health Signals

Financial Profile 18/100

Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores

Profitability

Ark Restaurants has an operating margin of -2.5%, meaning the company retains $-2 of operating profit per $100 of revenue. This below-average margin results in a low score of 17/100, suggesting thin profitability after operating expenses. This is down from -2.3% the prior year.

Growth

Ark Restaurants's revenue declined 9.7% year-over-year, from $183.5M to $165.8M. This contraction results in a growth score of 17/100.

Leverage

Ark Restaurants has a moderate D/E ratio of 3.10. This balance of debt and equity financing earns a leverage score of 39/100.

Liquidity

Ark Restaurants's current ratio of 0.77 means current assets barely cover short-term liabilities. This tight liquidity results in a low score of 10/100, which could limit financial flexibility.

Cash Flow

While Ark Restaurants generated $1.8M in operating cash flow, capex of $3.2M consumed most of it, leaving -$1.5M in free cash flow. This results in a low score of 23/100, reflecting heavy capital investment rather than weak cash generation.

Returns

Ark Restaurants generates a -35.0% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 0/100. This is down from -8.8% the prior year.

Piotroski F-Score Neutral

4/9

Ark Restaurants passes 4 of 9 financial strength tests. 2 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.

Earnings Quality Mixed

-0.15x

For every $1 of reported earnings, Ark Restaurants generates $-0.15 in operating cash flow ($1.8M OCF vs -$11.5M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.

Interest Coverage At Risk

-9.8x

Ark Restaurants earns $-9.8 in operating income for every $1 of interest expense (-$4.1M vs $414K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

Key Financial Metrics

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Earnings & Revenue

Revenue

$165.8M

YoY-9.7%

5Y CAGR+9.3%

10Y CAGR+1.3%

Ark Restaurants generated $165.8M in revenue in fiscal year 2025. This represents a decrease of 9.7% from the prior year.

EBITDA

-$1.0M

YoY-245.1%

Ark Restaurants's EBITDA was -$1.0M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 245.1% from the prior year.

Net Income

-$11.5M

YoY-194.3%

Ark Restaurants reported -$11.5M in net income in fiscal year 2025. This represents a decrease of 194.3% from the prior year.

EPS (Diluted)

$-3.18

YoY-194.4%

Ark Restaurants earned $-3.18 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 194.4% from the prior year.

Cash & Balance Sheet

Free Cash Flow

-$1.5M

YoY-168.3%

Ark Restaurants generated -$1.5M in free cash flow in fiscal year 2025, representing cash available after capex. This represents a decrease of 168.3% from the prior year.

Cash & Debt

$11.3M

YoY+10.2%

5Y CAGR+0.9%

10Y CAGR+6.8%

Ark Restaurants held $11.3M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

YoY+0.1%

5Y CAGR+0.6%

10Y CAGR+0.5%

Ark Restaurants had 4M shares outstanding in fiscal year 2025. This represents an increase of 0.1% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

-2.5%

YoY-0.1pp

5Y CAGR+4.9pp

10Y CAGR-8.6pp

Ark Restaurants's operating margin was -2.5% in fiscal year 2025, reflecting core business profitability. This is down 0.1 percentage points from the prior year.

Net Margin

-6.9%

YoY-4.8pp

5Y CAGR-2.5pp

10Y CAGR-10.6pp

Ark Restaurants's net profit margin was -6.9% in fiscal year 2025, showing the share of revenue converted to profit. This is down 4.8 percentage points from the prior year.

Return on Equity

-35.0%

YoY-26.2pp

5Y CAGR-21.9pp

10Y CAGR-49.0pp

Ark Restaurants's ROE was -35.0% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 26.2 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

$3.2M

YoY+31.7%

5Y CAGR+5.5%

10Y CAGR+0.1%

Ark Restaurants invested $3.2M in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 31.7% from the prior year.

ARKR Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$165.8M-9.7%	$183.5M-0.7%	$184.8M+0.6%	$183.7M+39.3%	$131.9M+23.8%	$106.5M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$12.0M-2.1%	$12.3M-1.2%	$12.4M-4.1%	$12.9M+22.9%	$10.5M+3.6%	$10.2M
Operating Income	-$4.1M+5.4%	-$4.3M+11.3%	-$4.8M-149.1%	$9.9M+58.9%	$6.2M+179.6%	-$7.8M
Interest Expense	$414K-33.3%	$621K-49.9%	$1.2M+3.9%	$1.2M-3.1%	$1.2M-13.4%	$1.4M
Income Tax	$5.3M+753.3%	-$815K-1173.4%	-$64K-104.4%	$1.4M+22.6%	$1.2M+126.9%	-$4.4M
Net Income	-$11.5M-194.3%	-$3.9M+34.3%	-$5.9M-163.9%	$9.3M-28.0%	$12.9M+375.1%	-$4.7M
EPS (Diluted)	$-3.18-194.4%	$-1.08+34.5%	$-1.65-164.0%	$2.58-27.9%	$3.58+367.2%	$-1.34

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Revenue	$40K-99.9%	$40.7M+9.2%	$37.3M-14.6%	$43.7M+10.0%	$39.7M-11.7%	$45.0M+3.6%	$43.4M-13.9%	$50.4M
Cost of Revenue	$11K	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	$30K	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$3K-99.9%	$3.2M+17.3%	$2.7M-4.0%	$2.8M-15.1%	$3.3M+5.5%	$3.1M+1.2%	$3.1M+15.7%	$2.7M
Operating Income	$1K-99.9%	$1.1M+163.5%	-$1.7M+49.6%	-$3.4M+26.0%	-$4.6M-181.2%	$5.7M+203.1%	-$5.5M-769.8%	$824K
Interest Expense	$72-99.9%	$72K-17.2%	$87K-13.9%	$101K-2.9%	$104K-14.8%	$122K-12.9%	$140K-6.0%	$149K
Income Tax	$58-99.9%	$58K-81.0%	$306K+277.8%	$81K-98.2%	$4.4M+781.5%	$503K+182.1%	-$613K-187.8%	-$213K
Net Income	$896-99.9%	$896K+146.7%	-$1.9M+44.5%	-$3.5M+62.7%	-$9.3M-392.6%	$3.2M+171.0%	-$4.5M-796.4%	$640K
EPS (Diluted)	$0.250.0%	$0.25	N/A	$-0.96+62.6%	$-2.57-392.0%	$0.88	N/A	$0.18

ARKR Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$133.5M-14.4%	$156.0M-11.8%	$177.0M-13.1%	$203.6M+28.2%	$158.8M0.0%	$158.8M
Current Assets	$17.8M-2.1%	$18.2M-16.9%	$21.9M-38.1%	$35.4M+1.9%	$34.8M+51.9%	$22.9M
Cash & Equivalents	$11.3M+10.2%	$10.3M-23.4%	$13.4M-30.9%	$19.4M-3.7%	$20.2M+86.5%	$10.8M
Inventory	$2.0M-11.9%	$2.3M-26.0%	$3.1M-10.4%	$3.5M-22.0%	$4.4M+86.5%	$2.4M
Accounts Receivable	$2.0M-43.4%	$3.5M+6.1%	$3.3M-20.9%	$4.2M+4.5%	$4.0M+64.8%	$2.4M
Goodwill	$0-100.0%	$3.4M-53.8%	$7.4M-57.3%	$17.4M0.0%	$17.4M0.0%	$17.4M
Total Liabilities	$101.4M-9.8%	$112.4M-10.2%	$125.2M-11.8%	$142.0M+34.7%	$105.4M-13.8%	$122.3M
Current Liabilities	$23.2M-19.6%	$28.9M+3.7%	$27.9M-8.9%	$30.6M-1.6%	$31.1M+27.1%	$24.4M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$32.7M-25.9%	$44.1M-12.2%	$50.3M-17.8%	$61.2M+16.1%	$52.7M+47.1%	$35.8M
Retained Earnings	$18.7M-38.0%	$30.2M-16.4%	$36.1M-20.8%	$45.5M+19.6%	$38.1M+71.4%	$22.2M

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Total Assets	$130K-99.9%	$130.4M-2.3%	$133.5M-2.1%	$136.3M-3.9%	$141.9M-8.2%	$154.6M-0.9%	$156.0M-6.3%	$166.5M
Current Assets	$16K-99.9%	$16.0M-10.5%	$17.8M-10.5%	$19.9M+7.8%	$18.5M-12.7%	$21.2M+16.2%	$18.2M-16.0%	$21.7M
Cash & Equivalents	$9K-99.9%	$9.1M-19.3%	$11.3M-8.1%	$12.3M+10.8%	$11.1M-15.1%	$13.1M+27.5%	$10.3M-10.4%	$11.5M
Inventory	$2K-99.9%	$2.0M-1.0%	$2.0M-4.0%	$2.1M+1.3%	$2.1M-4.3%	$2.2M-5.4%	$2.3M-7.3%	$2.5M
Accounts Receivable	$3K-99.9%	$2.5M+27.8%	$2.0M-35.0%	$3.1M-5.1%	$3.2M-24.4%	$4.3M+21.4%	$3.5M-34.6%	$5.4M
Goodwill	N/A	N/A	$0	$0	$0-100.0%	$3.4M0.0%	$3.4M-53.8%	$7.4M
Total Liabilities	$97K-99.9%	$97.3M-4.0%	$101.4M-0.7%	$102.2M-2.1%	$104.3M-1.7%	$106.1M-5.6%	$112.4M-4.2%	$117.3M
Current Liabilities	$21K-99.9%	$20.9M-9.9%	$23.2M+2.3%	$22.7M-10.2%	$25.3M-0.6%	$25.4M-11.9%	$28.9M-6.1%	$30.8M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$34K-99.9%	$33.7M+2.8%	$32.7M-5.6%	$34.7M-9.1%	$38.1M-19.4%	$47.3M+7.3%	$44.1M-9.8%	$48.9M
Retained Earnings	$20K-99.9%	$19.6M+4.8%	$18.7M-9.3%	$20.6M-14.3%	$24.1M-27.8%	$33.3M+10.5%	$30.2M-12.9%	$34.6M

ARKR Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	$1.8M-62.4%	$4.7M-44.5%	$8.4M-58.8%	$20.3M+118.9%	$9.3M+305.3%	-$4.5M
Capital Expenditures	$3.2M+31.7%	$2.5M-36.1%	$3.9M+42.8%	$2.7M+26.3%	$2.1M-14.0%	$2.5M
Free Cash Flow	-$1.5M-168.3%	$2.2M-51.7%	$4.5M-74.3%	$17.6M+146.6%	$7.2M+202.0%	-$7.0M
Investing Cash Flow	$3.4M+243.3%	-$2.4M-287.5%	$1.3M+116.4%	-$7.8M-125.0%	-$3.5M-40.4%	-$2.5M
Financing Cash Flow	-$4.1M+23.6%	-$5.4M+72.5%	-$19.7M-136.7%	-$8.3M-133.7%	-$3.6M-121.3%	$16.7M
Dividends Paid	$0-100.0%	$2.0M-9.9%	$2.3M+151.9%	$894K	$0-100.0%	$1.8M
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Operating Cash Flow	$550+100.1%	-$550K-186.9%	$633K-65.8%	$1.9M+202.8%	$612K+145.5%	-$1.3M-284.9%	$728K-77.0%	$3.2M
Capital Expenditures	$1K-99.9%	$1.2M-23.1%	$1.6M+141.4%	$672K+108.7%	$322K-49.0%	$631K-47.9%	$1.2M+94.2%	$623K
Free Cash Flow	-$697+100.0%	-$1.8M-81.7%	-$989K-183.7%	$1.2M+307.2%	$290K+114.7%	-$2.0M-310.2%	-$482K-119.0%	$2.5M
Investing Cash Flow	$858+100.1%	-$858K+30.5%	-$1.2M-3530.6%	$36K+113.4%	-$269K-105.5%	$4.9M+512.0%	-$1.2M-95.4%	-$608K
Financing Cash Flow	$777+100.1%	-$777K-94.7%	-$399K+42.0%	-$688K+70.3%	-$2.3M-221.8%	-$721K+1.8%	-$734K+51.0%	-$1.5M
Dividends Paid	N/A	N/A	$0	$0	$0	$0	$0-100.0%	$676K
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

ARKR Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	-2.5%-0.1pp	-2.3%+0.3pp	-2.6%-8.0pp	5.4%+0.7pp	4.7%+12.0pp	-7.3%
Net Margin	-6.9%-4.8pp	-2.1%+1.1pp	-3.2%-8.3pp	5.1%-4.7pp	9.8%+14.2pp	-4.4%
Return on Equity	-35.0%-26.2pp	-8.8%+3.0pp	-11.8%-27.0pp	15.2%-9.3pp	24.5%+37.6pp	-13.1%
Return on Assets	-8.6%-6.1pp	-2.5%+0.9pp	-3.4%-7.9pp	4.6%-3.6pp	8.1%+11.1pp	-2.9%
Current Ratio	0.77+0.1	0.63-0.2	0.79-0.4	1.16+0.0	1.12+0.2	0.94
Debt-to-Equity	3.10+0.6	2.55+0.1	2.49+0.2	2.32+0.3	2.00-1.4	3.41
FCF Margin	-0.9%-2.1pp	1.2%-1.3pp	2.5%-7.2pp	9.6%+4.2pp	5.4%+12.0pp	-6.6%

Metric	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24
Gross Margin	73.5%	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	2.7%+0.0pp	2.7%+7.3pp	-4.6%+3.2pp	-7.8%+3.8pp	-11.6%-24.3pp	12.7%+25.4pp	-12.7%-14.4pp	1.6%
Net Margin	2.2%+0.0pp	2.2%+7.3pp	-5.1%+2.8pp	-7.9%+15.4pp	-23.3%-30.3pp	7.0%+17.3pp	-10.3%-11.5pp	1.3%
Return on Equity	2.7%0.0pp	2.7%+8.5pp	-5.9%+4.1pp	-10.0%+14.3pp	-24.3%-30.9pp	6.7%+16.8pp	-10.1%-11.4pp	1.3%
Return on Assets	0.7%0.0pp	0.7%+2.1pp	-1.4%+1.1pp	-2.5%+4.0pp	-6.5%-8.6pp	2.1%+4.9pp	-2.9%-3.2pp	0.4%
Current Ratio	0.760.0	0.760.0	0.77-0.1	0.88+0.1	0.73-0.1	0.83+0.2	0.63-0.1	0.71
Debt-to-Equity	2.890.0	2.89-0.2	3.10+0.2	2.95+0.2	2.74+0.5	2.24-0.3	2.55+0.1	2.40
FCF Margin	-1.7%+2.7pp	-4.4%-1.8pp	-2.6%-5.3pp	2.7%+2.0pp	0.7%+5.1pp	-4.4%-3.3pp	-1.1%-6.1pp	5.0%

Note: The current ratio is below 1.0 (0.77), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

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Frequently Asked Questions

What is Ark Restaurants's annual revenue?

Ark Restaurants (ARKR) reported $165.8M in total revenue for fiscal year 2025. This represents a -9.7% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Ark Restaurants's revenue growing?

Ark Restaurants (ARKR) revenue declined by 9.7% year-over-year, from $183.5M to $165.8M in fiscal year 2025.

Is Ark Restaurants profitable?

No, Ark Restaurants (ARKR) reported a net income of -$11.5M in fiscal year 2025, with a net profit margin of -6.9%.

What is Ark Restaurants's EBITDA?

Ark Restaurants (ARKR) had EBITDA of -$1.0M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is Ark Restaurants's operating margin?

Ark Restaurants (ARKR) had an operating margin of -2.5% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is Ark Restaurants's net profit margin?

Ark Restaurants (ARKR) had a net profit margin of -6.9% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is Ark Restaurants's return on equity (ROE)?

Ark Restaurants (ARKR) has a return on equity of -35.0% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Ark Restaurants's free cash flow?

Ark Restaurants (ARKR) generated -$1.5M in free cash flow during fiscal year 2025. This represents a -168.3% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is Ark Restaurants's operating cash flow?

Ark Restaurants (ARKR) generated $1.8M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Ark Restaurants's total assets?

Ark Restaurants (ARKR) had $133.5M in total assets as of fiscal year 2025, including both current and long-term assets.

What are Ark Restaurants's capital expenditures?

Ark Restaurants (ARKR) invested $3.2M in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How many shares does Ark Restaurants have outstanding?

Ark Restaurants (ARKR) had 4M shares outstanding as of fiscal year 2025.

What is Ark Restaurants's current ratio?

Ark Restaurants (ARKR) had a current ratio of 0.77 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

What is Ark Restaurants's debt-to-equity ratio?

Ark Restaurants (ARKR) had a debt-to-equity ratio of 3.10 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Ark Restaurants's return on assets (ROA)?

Ark Restaurants (ARKR) had a return on assets of -8.6% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Ark Restaurants's Piotroski F-Score?

Ark Restaurants (ARKR) has a Piotroski F-Score of 4 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Ark Restaurants's earnings high quality?

Ark Restaurants (ARKR) has an earnings quality ratio of -0.15x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can Ark Restaurants cover its interest payments?

Ark Restaurants (ARKR) has an interest coverage ratio of -9.8x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.

How financially healthy is Ark Restaurants?

Ark Restaurants (ARKR) scores 18 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.