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GOODWILL AND INTANGIBLE ASSETS, NET (Tables)
6 Months Ended
Apr. 14, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The changes in the carrying amount of goodwill during year-to-date period ended April 14, 2024 was as follows (in thousands):
Jack in the BoxDel TacoTotal
Balance at October 1, 2023
$136,027 $193,959 $329,986 
Sale of Del Taco company-operated restaurants to franchisees— (105)(105)
Reclassified to assets held for sale— (298)(298)
Balance at April 14, 2024
$136,027 $193,556 $329,583 
Schedule of Intangible Assets
The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands):
April 14,
2024
October 1,
2023
Gross AmountAccumulated AmortizationNet AmountGross AmountAccumulated AmortizationNet Amount
Definite-lived intangible assets:
Sublease assets$2,671 $(511)$2,160 $2,671 $(381)$2,290 
Franchise contracts9,895 (1,140)8,755 9,700 (850)8,850 
Reacquired franchise rights464 (125)339 297 (107)190 
$13,030 $(1,776)$11,254 $12,668 $(1,338)$11,330 
Indefinite-lived intangible assets:
Del Taco trademark$283,500 $— $283,500 $283,500 $— $283,500 
$283,500 $— $283,500 $283,500 $— $283,500 
Schedule of the Estimated Amortization Expense
The following table summarizes, as of April 14, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):
Remainder of 2024$444 
2025861 
2026838 
2027842 
2028782 
Thereafter7,487 
$11,254