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GOODWILL AND INTANGIBLE ASSETS, NET (Tables)
4 Months Ended
Jan. 19, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The changes in the carrying amount of goodwill during year-to-date period ended January 19, 2025 was as follows (in thousands):
Jack in the BoxDel TacoTotal
Goodwill$135,827 $188,006 $323,833 
Accumulated impairment losses— (162,624)(162,624)
Balance at September 29, 2024
135,827 $25,382 $161,209 
Reclassified from (to) assets held for sale187 (52)135 
Goodwill136,014 187,954 323,968 
Accumulated impairment losses— (162,624)(162,624)
Balance at January 19, 2025
$136,014 $25,330 $161,344 
Schedule of Intangible Assets
The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands):
January 19,
2025
September 29,
2024
Gross AmountAccumulated AmortizationNet AmountGross AmountAccumulated AmortizationNet Amount
Definite-lived intangible assets:
Sublease assets$2,671 $(694)$1,977 $2,671 $(620)$2,051 
Franchise contracts9,700 (1,554)8,146 9,700 (1,389)8,311 
Reacquired franchise rights464 (317)147 464 (311)153 
$12,835 $(2,565)$10,270 $12,835 $(2,320)$10,515 
Indefinite-lived intangible assets:
Del Taco trademark$283,500 $— $283,500 $283,500 $— $283,500 
$283,500 $— $283,500 $283,500 $— $283,500 
Schedule of the Estimated Amortization Expense
The following table summarizes, as of January 19, 2025, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):
Remainder of 2025
$717 
2026
794 
2027
807 
2028
753 
2029
692 
Thereafter6,507 
$10,270