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Segment Reporting
 12 Months Ended
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 BoxDel TacoTotal
Revenues by segment$1,153,967 $311,347 $1,465,314 
Less:
Food and packaging116,472 54,605 171,077 
Payroll and employee benefits140,789 81,366 222,155 
Occupancy and other operating costs77,807 51,381 129,188 
Other segment expense (1)46,073 26,536 72,609 
Franchise expenses443,126 73,838 516,964 
Segment profit (loss):329,700 23,621 353,321 
General and administrative and other unallocated91,243 
Depreciation and amortization58,314 
(Gain)/ loss on COLI(6,882)
Impairment of goodwill and intangible assets209,556 
Other operating expense (income), net22,403 
Gains on the sale of company-operated restaurants(3,243)
Other pension and post-retirement expenses, net5,814 
Interest expense, net78,941 
(Loss) earnings before income taxes$(102,825)
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(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 BoxDel TacoTotal
Revenues by segment$1,197,420 $373,886 $1,571,306 
Less:
Food and packaging126,064 73,207 199,271 
Payroll and employee benefits134,678 103,369 238,047 
Occupancy and other operating costs73,736 65,569 139,305 
Other segment expense32,385 28,416 60,801 
Franchise expenses455,625 66,166 521,791 
Segment profit (loss):374,932 37,159 412,091 
General and administrative and other unallocated100,004 
Depreciation and amortization59,776 
(Gain)/ loss on COLI(14,390)
Impairment of goodwill and intangible assets162,624 
Other operating expense (income), net24,796 
Gains on the sale of company-operated restaurants(3,255)
Other pension and post-retirement expenses, net6,843 
Interest expense, net80,016 
(Loss) earnings before income taxes$(4,323)
2023
Jack in the BoxDel TacoTotal
Revenues by segment$1,195,311 $496,995 $1,692,306 
Less:
Food and packaging130,905 119,931 250,836 
Payroll and employee benefits127,357 147,241 274,598 
Occupancy and other operating costs69,216 94,057 163,273 
Other segment expense30,757 40,535 71,292 
Franchise expenses454,390 41,073 495,463 
Segment profit (loss):382,686 54,158 436,844 
General and administrative and other unallocated108,918 
Depreciation and amortization62,287 
(Gain)/ loss on COLI(5,953)
Other operating expense (income), net10,837 
Gains on the sale of company-operated restaurants(17,998)
Other pension and post-retirement expenses, net6,967 
Interest expense, net82,446 
(Loss) earnings before income taxes$189,340