{"schema_version":"secwatch.filing_event.v1","accession":"0000779544-23-000040","form_type":"8-K","ticker":"ARKR","cik":"0000779544","company_name":"ARK RESTAURANTS CORP","filed_at":"2023-12-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.990500+00:00","generated_at":"2026-06-07T11:33:13.320600+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Ark Restaurants reports Q4 net loss of $10.4M, records $10M goodwill impairment","bullets":["Net loss Q4 $(10.4)M ($(2.88)/share) vs net income $0.8M ($0.21) last year; FY net loss $(5.9)M ($(1.65)/share).","Total revenues Q4 fell 5.3% to $44.4M; same-store sales decreased 4.7%.","Recorded $10M non-cash goodwill impairment due to stock price volatility and lease expirations at Bryant Park Grill & Cafe (Apr 2025).","Adjusted EBITDA Q4 dropped to $585K from $2.35M YoY; FY adjusted EBITDA $9.3M vs $14.0M.","Cash and equivalents $13.4M, total debt $7.2M as of Sep 30, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000779544-23-000040","json":"https://secwatch.observer/filing/0000779544-23-000040.json","markdown":"https://secwatch.observer/filing/0000779544-23-000040.md","text":"https://secwatch.observer/filing/0000779544-23-000040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/779544/000077954423000040/0000779544-23-000040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/779544/000077954423000040/arkr-20231218.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T11:33:13.320600+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"7d218ce83ee681753ebe676cfa793000b6c82ec2","claim":"ARK RESTAURANTS CORP reported financial results for the fourth quarter and fiscal year ended September 30, 2023.","evidence_excerpt":"On December 18, 2023 Ark Restaurants Corp. (the “Company”) issued a press release announcing financial results for the fourth quarter and fiscal year ended 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/779544/000077954423000040/0000779544-23-000040-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and fiscal year ended September 30, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}