XML 61 R49.htm IDEA: XBRL DOCUMENT v3.22.2
BUSINESS COMBINATION - Estimated Fair Values of Assets and Liabilities (Details) - USD ($)
$ in Thousands
4 Months Ended
Jul. 10, 2022
Mar. 08, 2022
Jul. 10, 2022
Oct. 03, 2021
Sep. 27, 2020
Liabilities:          
Goodwill $ 367,507   $ 367,507 $ 47,774 $ 47,161
Cash acquired from acquisition   $ 12,068      
Del Taco          
Business Acquisition [Line Items]          
Total preliminary aggregate purchase consideration, net of $12,068 cash acquired 581,241 581,241      
Measurement Period Adjustments, Total preliminary aggregate purchase consideration, net of cash acquired     0    
Assets:          
Accounts and other receivables 3,809 3,809 3,809    
Measurement Period Adjustments, Accounts and other receivables     0    
Inventories 3,233 3,233 3,233    
Measurement Period Adjustments, Inventories     0    
Prepaid expenses 2,950 2,950 2,950    
Measurement Period Adjustments, Prepaid expenses     0    
Other current assets 105 105 105    
Measurement Period Adjustments, Other current assets     0    
Property and equipment 145,485 150,826 145,485    
Measurement Period Adjustments, Property and equipment     (5,341)    
Operating lease right-of-use assets 349,489 349,489 349,489    
Measurement Period Adjustments, Operating lease right-of-use assets     0    
Intangible assets 12,371 12,371 12,371    
Measurement Period Adjustments, Intangible assets     0    
Other assets 5,128 5,128 5,128    
Measurement Period Adjustments, Other assets     0    
Liabilities:          
Current maturities of long-term debt 22 22 22    
Measurement Period Adjustments, Current maturities of long-term debt     0    
Current operating lease liabilities 21,991 21,991 21,991    
Measurement Period Adjustments, Current operating lease liabilities     0    
Accounts payable 18,808 18,808 18,808    
Measurement Period Adjustments, Accounts payable     0    
Accrued liabilities 111,815 66,739 111,815    
Measurement Period Adjustments, Accrued liabilities     45,076    
Long-term debt, net of current maturities 349 349 349    
Measurement Period Adjustments, Long-term debt, net of current maturities     0    
Long-term operating lease liabilities, net of current portion 302,688 302,688 302,688    
Measurement Period Adjustments, Long-term operating lease liabilities, net of current portion     0    
Deferred tax liabilities 75,535 88,203 75,535    
Measurement Period Adjustments, Deferred tax liabilities     (12,668)    
Other long-term liabilities 13,080 13,080 13,080    
Measurement Period Adjustments, Other long-term liabilities     0    
Net assets acquired, excluding goodwill 261,782 299,531 261,782    
Measurement Period Adjustments, Net assets acquired, excluding goodwill     (37,749)    
Goodwill 319,459 281,710 319,459    
Measurement Period Adjustments, Goodwill     37,749    
Del Taco | Trademarks          
Assets:          
Intangible assets $ 283,500 $ 283,500 283,500    
Measurement Period Adjustments, Intangible assets     $ 0