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REVENUE (Tables)

4 Months Ended

Jan. 19, 2025

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the sixteen weeks ended January 19, 2025 (in thousands):

			Jack in the Box						Del Taco						Total
Company restaurant sales			$	133,755					$	67,651					$	201,406
Franchise rental revenues			105,781						10,765						116,546
Franchise royalties			61,825						10,025						71,850
Marketing fees			61,461						8,480						69,941
Technology and sourcing fees			6,452						1,059						7,511
Franchise fees and other services			1,790						394						2,184
Total revenue			$	371,064					$	98,374					$	469,438

The following table disaggregates revenue by segment and primary source for the sixteen weeks ended January 21, 2024 (in thousands):

			Jack in the Box						Del Taco						Total
Company restaurant sales			$	132,057					$	91,983					$	224,040
Franchise rental revenues			105,578						7,618						113,196
Franchise royalties			61,323						9,454						70,777
Marketing fees			61,220						7,731						68,951
Technology and sourcing fees			6,142						1,839						7,981
Franchise fees and other services			2,020						533						2,553
Total revenue			$	368,340					$	119,158					$	487,498

Changes in Contract Liabilities

A summary of significant changes in contract liabilities is presented below (in thousands):

			Sixteen Weeks Ended
			January 19, 2025						January 21, 2024
Deferred franchise and development fees at beginning of period			$	51,990					$	50,474
Revenue recognized			(1,808)						(1,988)
Additions			1,050						1,597
Deferred franchise and development fees at end of period			$	51,232					$	50,083

Remaining Performance Obligation, Expected Timing of Satisfaction

The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of January 19, 2025 (in thousands):

Remainder of 2025						$	3,676
2026						5,020
2027						4,692
2028						4,076
2029						3,452
Thereafter						21,291
						$	42,207

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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- References

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X

- Definition

Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-SubTopic 10
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

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