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Summary of Refranchisings and Franchise Acquisition | 12 Months Ended
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Sep. 28, 2025
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Summary of Refranchisings and Franchise Acquisition | SUMMARY OF REFRANCHISING AND FRANCHISE ACQUISITION 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. Franchise Acquisitions — In 2025, the Company acquired 18 Del Taco franchise restaurants for $7.2 million and recognized related goodwill of $6.3 million. In 2024, the Company acquired 10 Del Taco franchise restaurants as part of three separate transactions for total consideration of $86 thousand. Consideration was comprised of franchise receivables owed to the Company as of the acquisition date. There were no such acquisitions in 2023. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). 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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