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REVENUE
 4 Months Ended
Jan. 19, 2025
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants.
Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees, as well as sourcing fees for franchise agreements for both brands.
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 BoxDel TacoTotal
Company restaurant sales$133,755 $67,651 $201,406 
Franchise rental revenues105,781 10,765 116,546 
Franchise royalties61,825 10,025 71,850 
Marketing fees61,461 8,480 69,941 
Technology and sourcing fees6,452 1,059 7,511 
Franchise fees and other services1,790 394 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 BoxDel TacoTotal
Company restaurant sales$132,057 $91,983 $224,040 
Franchise rental revenues105,578 7,618 113,196 
Franchise royalties61,323 9,454 70,777 
Marketing fees61,220 7,731 68,951 
Technology and sourcing fees6,142 1,839 7,981 
Franchise fees and other services2,020 533 2,553 
Total revenue$368,340 $119,158 $487,498 
Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets.
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 
As of January 19, 2025, approximately $9.0 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening.
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 
20265,020 
20274,692 
20284,076 
20293,452 
Thereafter21,291 
$42,207 
The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers, which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.