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Segment Reporting | 12 Months Ended
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Sep. 28, 2025
Segment Reporting [Abstract] |
Segment Reporting | SEGMENT REPORTING The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. Our chief operating decision maker (“CODM”) in 2025 is our Chief Executive Officer, Lance Tucker. Our segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. The Company measures and evaluates our segments based on segment revenues and segment profit (loss). The CODM reviews segment profits and significant expense categories to assess performance, identify trends or changes, and determine the proper allocation of resources. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury. These costs are reflected in the caption “general and administrative and other unallocated” below. Our measure of segment profit excludes general and administrative and other unallocated costs, depreciation and amortization, company-owned life insurance (“COLI”) gains/ losses, impairment of goodwill and intangible assets, other operating expense (income), net, and gains on the sale of company-operated restaurants. We do not evaluate, manage or measure performance of segments using asset values, pension or post-retirement expense, interest income and expense, or income tax information as they are not viewed by the Company as relevant to segment performance. Accordingly, this information by segment is not prepared or disclosed. The following table provides information related to our operating segments in each period (in thousands):
| 2025
| Jack in the Box |  | Del Taco |  | Total
Revenues by segment | $ | 1,153,967 |  |  | $ | 311,347 |  |  | $ | 1,465,314 |
Less: |  |  |  |  |
Food and packaging | 116,472 |  |  | 54,605 |  |  | 171,077 |
Payroll and employee benefits | 140,789 |  |  | 81,366 |  |  | 222,155 |
Occupancy and other operating costs | 77,807 |  |  | 51,381 |  |  | 129,188 |
Other segment expense (1) | 46,073 |  |  | 26,536 |  |  | 72,609 |
Franchise expenses | 443,126 |  |  | 73,838 |  |  | 516,964 |
Segment profit (loss): | 329,700 |  |  | 23,621 |  |  | 353,321 |
General and administrative and other unallocated |  |  |  |  | 91,243 |
Depreciation and amortization |  |  |  |  | 58,314 |
(Gain)/ loss on COLI |  |  |  |  | (6,882) |
Impairment of goodwill and intangible assets |  |  |  |  | 209,556 |
Other operating expense (income), net |  |  |  |  | 22,403 |
Gains on the sale of company-operated restaurants |  |  |  |  | (3,243) |
Other pension and post-retirement expenses, net |  |  |  |  | 5,814 |
Interest expense, net |  |  |  |  | 78,941 |
(Loss) earnings before income taxes |  |  |  |  | $ | (102,825) |
________________________ (1)Other segment expense represents selling, general, and administrative costs, pre-opening costs, and certain amortization expenses attributable to the identified operating segments.
| 2024
| Jack in the Box |  | Del Taco |  | Total
Revenues by segment | $ | 1,197,420 |  |  | $ | 373,886 |  |  | $ | 1,571,306 |
Less: |  |  |  |  |
Food and packaging | 126,064 |  |  | 73,207 |  |  | 199,271 |
Payroll and employee benefits | 134,678 |  |  | 103,369 |  |  | 238,047 |
Occupancy and other operating costs | 73,736 |  |  | 65,569 |  |  | 139,305 |
Other segment expense | 32,385 |  |  | 28,416 |  |  | 60,801 |
Franchise expenses | 455,625 |  |  | 66,166 |  |  | 521,791 |
Segment profit (loss): | 374,932 |  |  | 37,159 |  |  | 412,091 |
General and administrative and other unallocated |  |  |  |  | 100,004 |
Depreciation and amortization |  |  |  |  | 59,776 |
(Gain)/ loss on COLI |  |  |  |  | (14,390) |
Impairment of goodwill and intangible assets |  |  |  |  | 162,624 |
Other operating expense (income), net |  |  |  |  | 24,796 |
Gains on the sale of company-operated restaurants |  |  |  |  | (3,255) |
Other pension and post-retirement expenses, net |  |  |  |  | 6,843 |
Interest expense, net |  |  |  |  | 80,016 |
(Loss) earnings before income taxes |  |  |  |  | $ | (4,323) |
| 2023
| Jack in the Box |  | Del Taco |  | Total
Revenues by segment | $ | 1,195,311 |  |  | $ | 496,995 |  |  | $ | 1,692,306 |
Less: |  |  |  |  |
Food and packaging | 130,905 |  |  | 119,931 |  |  | 250,836 |
Payroll and employee benefits | 127,357 |  |  | 147,241 |  |  | 274,598 |
Occupancy and other operating costs | 69,216 |  |  | 94,057 |  |  | 163,273 |
Other segment expense | 30,757 |  |  | 40,535 |  |  | 71,292 |
Franchise expenses | 454,390 |  |  | 41,073 |  |  | 495,463 |
Segment profit (loss): | 382,686 |  |  | 54,158 |  |  | 436,844 |
General and administrative and other unallocated |  |  |  |  | 108,918 |
Depreciation and amortization |  |  |  |  | 62,287 |
(Gain)/ loss on COLI |  |  |  |  | (5,953) |
Other operating expense (income), net |  |  |  |  | 10,837 |
Gains on the sale of company-operated restaurants |  |  |  |  | (17,998) |
Other pension and post-retirement expenses, net |  |  |  |  | 6,967 |
Interest expense, net |  |  |  |  | 82,446 |
(Loss) earnings before income taxes |  |  |  |  | $ | 189,340 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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