Item 2.02 Results of Operations and Financial Condition.


On August 16, 2021 Ark Restaurants Corp. (the "Company") issued a press release
announcing financial results for the third quarter of 2021. A copy of the press
release titled "Ark Restaurants Announces Financial Results for the Third
Quarter of 2021" (the "Press Release") is attached hereto as Exhibit 99.1 and is
incorporated herein by reference.
The Press Release contains certain non-GAAP disclosures related to earnings
before interest, taxes, depreciation and amortization ("EBITDA") and EBITDA
adjusted for non-cash stock option expense, non-controlling interests and other
items as set out in the attached Press Release. Although EBITDA is not a measure
of performance or liquidity calculated in accordance with generally accepted
accounting principles ("GAAP"), the Company believes the use of this non-GAAP
financial measure enhances an overall understanding of the Company's past
financial performance, as well as providing useful information to investors
because of its historical use by the Company as both a performance measure and
measure of liquidity. In addition, EBITDA is used by virtually all companies in
the restaurant sector as a measure of both performance and liquidity.
This information is intended to be furnished under this Item 2.02 of Form 8-K
and shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by
reference in any filing under the Securities Act of 1933, as amended, or the
Exchange Act, except as shall be expressly set forth by specific reference in
such a filing.
Item 9.01 Financial Statements and Exhibits.


(d) Exhibits
99.1   Press Release, dated August 16, 2021

© Edgar Online, source Glimpses