Item 2.02 Results of Operations and Financial Condition.
OnAugust 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, datedAugust 16, 2021
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