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REVENUE (Tables)

6 Months Ended

Apr. 16, 2023

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the quarter ended April 16, 2023 (in thousands):

			Quarter																		Year-to-date
			Jack in the Box						Del Taco						Total						Jack in the Box						Del Taco						Total
Company restaurant sales			$	95,489					$	107,115					$	202,604					$	221,631					$	251,164					$	472,795
Franchise rental revenues			80,910						2,610						83,520						187,006						5,344						192,350
Franchise royalties			46,401						5,657						52,058						113,970						12,591						126,561
Marketing fees			46,486						4,609						51,095						106,830						10,263						117,093
Technology and sourcing fees			3,875						668						4,543						8,844						1,386						10,230
Franchise fees and other services			1,671						253						1,924						3,468						343						3,811
Total revenue			$	274,832					$	120,912					$	395,744					$	641,749					$	281,091					$	922,840

The following table disaggregates revenue by segment and primary source for the quarter ended April 17, 2022 (in thousands):

			Quarter																		Year-to-date
			Jack in the Box						Del Taco						Total						Jack in the Box						Del Taco						Total
Company restaurant sales			$	94,250					$	57,059					$	151,309					$	214,306					$	57,059					$	271,365
Franchise rental revenues			75,692						864						76,556						178,791						864						179,655
Franchise royalties			42,933						2,645						45,578						100,581						2,645						103,226
Marketing fees			41,390						2,158						43,548						97,191						2,158						99,349
Technology and sourcing fees			3,575						205						3,780						8,575						205						8,780
Franchise fees and other services			1,497						26						1,523						4,604						26						4,630
Total revenue			$	259,337					$	62,957					$	322,294					$	604,048					$	62,957					$	667,005

Changes in Contract Liabilities

A summary of significant changes in contract liabilities is presented below (in thousands):

			Year-to-date
			April 16, 2023						April 17, 2022
Deferred franchise and development fees at beginning of period			$	46,449					$	41,520
Changes due to business combinations			—						6,193
Revenue recognized			(2,934)						(2,995)
Additions			3,332						2,379
Deferred franchise and development fees at end of period			$	46,847					$	47,097

Remaining Performance Obligation, Expected Timing of Satisfaction

The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of April 16, 2023 (in thousands):

Remainder of 2023						$	2,359
2024						4,924
2025						4,688
2026						4,361
2027						4,004
Thereafter						19,892
						$	40,228

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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X

- Definition

Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-SubTopic 10
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

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