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ARKR > SEC Filings for ARKR > Form 8-K on 11-Feb-2014All Recent SEC Filings

Show all filings for ARK RESTAURANTS CORP

Form 8-K for ARK RESTAURANTS CORP


11-Feb-2014

Results of Operations and Financial Condition


Item 2.02 Results of Operations and Financial Condition.

On February 10, 2014, ARK Restaurants Corp. (the "Company") issued a press release announcing financial results for the first quarter of the fiscal year ending September 27, 2014. A copy of the press release titled "Ark Restaurants Announces Financial Results for the First Quarter of 2014" is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

The press release contains certain non-GAAP Disclosures-Continuing Operations EBITDA-Earnings before interest, taxes, depreciation and amortization adjusted for non-cash stock option expense and non-controlling interests and cumulative effect of changes in accounting principle. 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 the investor because of its historical use by the Company as both a performance measure and measure of liquidity, and the use of EBITDA 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.

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