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Discontinued Operations Discontinued Operations (Tables) | 12 Months Ended
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Sep. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Disclosure of Long Lived Assets Held-for-sale [Table Text Block] | Assets held for sale consisted of the following at each fiscal year-end (in thousands):
|  | 2018 |  | 2017
Assets held for sale and leaseback |  | $ | 2,591 |  |  | $ | 10,152 |
Other property and equipment held for sale |  | 11,356 |  |  | 8,315 |
Qdoba current assets held for sale |  | — |  |  | 24,265 |
Assets held for sale |  | $ | 13,947 |  |  | $ | 42,732 |
The following table summarizes the major categories of assets and liabilities classified as held for sale in our consolidated balance sheet as of October 1, 2017 and acquired in the Qdoba Sale (in thousands):
|  | October 1, 2017
Cash |  | $ | 3,175 |
Accounts receivable, net |  | 9,086 |
Inventories |  | 3,202 |
Prepaid expenses and other current assets |  | 8,802 |
Property and equipment, net |  | 148,715 |
Intangible assets, net |  | 12,660 |
Goodwill |  | 117,636 |
Other assets, net |  | 1,785 |
Total assets classified as held for sale (1) |  | $ | 305,061 |
Accounts payable |  | $ | 8,936 |
Accrued liabilities |  | 25,251 |
Current maturities of long-term debt |  | 158 |
Straight-line rent accrual |  | 13,347 |
Deferred income tax liability (2) |  | 6,421 |
Other long-term liabilities |  | 12,310 |
Total liabilities classified as held for sale |  | $ | 66,423 |
____________________________
(1) | Current assets held for sale as of October 1, 2017 include Jack in the Box assets held for sale of $18.5 million.
(2) | Prior to held for sale presentation, Qdoba’s deferred income tax liability as of January 22, 2017 was netted against the Jack in the Box deferred income tax assets in other assets, net, on our condensed consolidated balance sheet.
The following is a reconciliation of the gain recorded for the Qdoba Sale (in thousands):
Net proceeds received from the Qdoba Sale (1) |  | $ | 298,474 |
Qdoba assets: |  |
Cash |  | 3,113 |
Accounts receivable, net |  | 9,461 |
Inventories |  | 3,112 |
Prepaid expenses and other current assets |  | 5,007 |
Property and equipment, net |  | 164,075 |
Intangible assets, net |  | 12,518 |
Goodwill |  | 117,636 |
Other assets, net |  | 2,604 |
Total Qdoba assets |  | 317,526 |
Qdoba liabilities: |  |
Accounts payable |  | 7,847 |
Accrued liabilities |  | 19,891 |
Current maturities of long-term debt |  | 180 |
Straight-line rent accrual |  | 14,595 |
Deferred income tax liability |  | 8,676 |
Other long-term liabilities |  | 11,144 |
Total Qdoba liabilities |  | 62,333 |
Other costs incurred as part of the Qdoba Sale (2) |  | 12,564 |
Gain on Qdoba Sale before income taxes |  | $ | 30,717 |
____________________________
(1) | The proceeds received from the Qdoba Sale are net of the finalized working capital adjustment outlined in the Qdoba Purchase Agreement totaling $6.9 million, and the derecognition of foreign currency translation adjustments recorded in accumulated other comprehensive income of $0.1 million.
(2) | Costs directly incurred as a result of the Qdoba Sale, including investment bank fees, legal fees, professional fees, employee transaction awards, transfer taxes, and other costs.
Disposal Groups, Including Discontinued Operations [Table Text Block] | The following table summarizes the Qdoba results for each period (in thousands, except per share data):
|  | 2018 |  | 2017 |  | 2016
Company restaurant sales |  | $ | 192,620 |  |  | $ | 436,558 |  |  | $ | 415,495 |
Franchise revenues |  | 9,337 |  |  | 20,065 |  |  | 21,578 |
Company restaurant costs (excluding depreciation and amortization) |  | (166,122 | ) |  | (357,370 | ) |  | (321,997 | )
Franchise costs (excluding depreciation and amortization) |  | (2,338 | ) |  | (4,993 | ) |  | (4,478 | )
Selling, general and administrative expenses |  | (19,286 | ) |  | (36,706 | ) |  | (43,063 | )
Depreciation and amortization |  | (5,012 | ) |  | (21,500 | ) |  | (19,965 | )
Impairment and other charges, net |  | (2,305 | ) |  | (15,061 | ) |  | (11,648 | )
Interest expense, net |  | (4,787 | ) |  | (9,025 | ) |  | (7,448 | )
Operating earnings from discontinued operations before income taxes |  | 2,107 |  |  | 11,968 |  |  | 28,474 |
Gain on Qdoba Sale |  | 30,717 |  |  | — |  |  | — |
Earnings from discontinued operations before income taxes |  | 32,824 |  |  | 11,968 |  |  | 28,474 |
Income taxes |  | (15,726 | ) |  | (4,518 | ) |  | (10,605 | )
Earnings from discontinued operations, net of income taxes |  | $ | 17,098 |  |  | $ | 7,450 |  |  | $ | 17,869 |
Net earnings per share from discontinued operations: |  |  |  |  |  |
Basic |  | $ | 0.60 |  |  | $ | 0.24 |  |  | $ | 0.53 |
Diluted |  | $ | 0.59 |  |  | $ | 0.24 |  |  | $ | 0.52 |

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