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Summary of Refranchisings and Franchise Acquisition (Tables) | 12 Months Ended
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Sep. 28, 2025
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Summary Of Refranchisings And Franchise Acquisitions | Refranchising — The following table summarizes the number of restaurants sold to franchisees and gains recognized in each fiscal year (dollars in thousands):
| 2025 |  | 2024 |  | 2023
Restaurants sold to Jack in the Box franchisees | 1 |  |  | — |  |  | 5 |
Restaurants sold to Del Taco franchisees | 13 |  |  | 47 |  |  | 111 |
Proceeds from the sale of company-operated restaurants (1) | 6,384 |  |  | $ | 19,400 |  |  | $ | 85,221 |
Broker commissions | — |  |  | — |  |  | (1,614) |
Net assets sold (primarily property and equipment) | (1,883) |  |  | (5,310) |  |  | (17,101) |
Goodwill related to the sale of company-operated restaurants | (461) |  |  | (6,835) |  |  | (35,544) |
Franchise fees | (364) |  |  | (1,266) |  |  | (3,086) |
Sublease liabilities, net | — |  |  | (140) |  |  | (8,559) |
Lease termination | (217) |  |  | (225) |  |  | (393) |
Other (2) | (216) |  |  | (2,369) |  |  | (926) |
Gains on the sale of company-operated restaurants | $ | 3,243 |  |  | $ | 3,255 |  |  | $ | 17,998 |
________________________ (1)Amounts in 2025, 2024, and 2023 include additional proceeds of $0.7 million, $1.5 million, and $0.9 million, respectively, related to the extension of the underlying franchise and lease agreements from the sale of restaurants in prior years. (2)Amount in 2024 is primarily comprised of a $2.2 million loss on sale of assets related to a Del Taco refranchising transaction that closed in the second quarter of 2024.
Schedule of Franchise Acquisitions | The following table provides detail of the combined acquisitions in the following periods (dollars in thousands):
| 2025 |  | 2024 |  |
Restaurants acquired from Del Taco franchisees | 18 |  |  | 10 |  |  |
Purchase price | 7,193 |  |  | 86 |  |  |
Closing and acquisition costs | — |  |  | 31 |  |  |
Property and equipment | (5,010) |  |  | (3,945) |  |  |
Intangible assets | (165) |  |  | (167) |  |  |
Operating lease right-of-use assets | (9,299) |  |  | (3,479) |  |  |
Operating lease liability | 13,607 |  |  | 4,772 |  |  |
Goodwill recorded on franchise acquisition | $ | 6,326 |  |  | $ | — |  |  |
Gain on the acquisition of franchise-operated restaurants (1) | $ | (6) |  |  | $ | (2,702) |  |  |
________________________ (1)The gain on acquisition in 2025 relates to the Del Taco acquisition in 2024.

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- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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