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SEGMENT REPORTING | 6 Months Ended
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Apr. 13, 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. The company also utilizes a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both brands. The 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. This segment reporting is in line with our reporting units for goodwill. The Company measures and evaluates its segments based on segment revenues and segment profit. 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; nor do they include certain unallocated costs such as share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.” Beginning in 2025, the Company’s measure of segment profit was updated to exclude all of the following items: depreciation and amortization, net other operating expenses, net company-owned life insurance (“COLI”) losses (gains), (gains) losses on the sale of company-operated restaurants, net amortization of favorable and unfavorable leases and subleases, amortization of franchise tenant improvement allowances and other, and amortization of cloud-computing costs. Amounts in fiscal year 2024 have been adjusted to reflect the current presentation. The following table provides information related to our operating segments in each period (in thousands):
| Quarter |  | Year-to-date
| April 13, 2025 |  | April 14, 2024 |  | April 13, 2025 |  | April 14, 2024
Revenues by segment: |  |  |  |  |  |  |
Jack in the Box restaurant operations | $ | 265,731 |  |  | $ | 276,262 |  |  | $ | 636,795 |  |  | $ | 644,602 |
Del Taco restaurant operations | 70,965 |  |  | 89,085 |  |  | 169,339 |  |  | 208,243 |
Consolidated revenues | $ | 336,696 |  |  | $ | 365,347 |  |  | $ | 806,134 |  |  | $ | 852,845 |
Segment profit reconciliation: |  |  |  |  |  |  |
Jack in the Box segment profit | $ | 78,803 |  |  | $ | 86,793 |  |  | $ | 194,767 |  |  | $ | 205,890 |
Del Taco segment profit | 5,999 |  |  | 10,878 |  |  | 15,325 |  |  | 23,393 |
Shared services and unallocated costs | (18,342) |  |  | (21,974) |  |  | (46,387) |  |  | (51,896) |
Total segment profit | $ | 66,460 |  |  | $ | 75,697 |  |  | $ | 163,705 |  |  | $ | 177,387 |
Depreciation and amortization | 12,217 |  |  | 13,906 |  |  | 30,487 |  |  | 32,379 |
Other operating expense, net | 4,216 |  |  | 5,267 |  |  | 7,735 |  |  | 10,437 |
Net COLI losses (gains) | 1,407 |  |  | (1,232) |  |  | 2,798 |  |  | (6,066) |
Impairment of goodwill and intangible assets | 203,230 |  |  | — |  |  | 203,230 |  |  | — |
(Gains) losses on the sale of company-operated restaurants | 30 |  |  | 1,065 |  |  | (2,776) |  |  | 1,319 |
Amortization of favorable and unfavorable leases and subleases, net | 120 |  |  | 107 |  |  | 123 |  |  | 231 |
Amortization of franchise tenant improvement allowances and other | 1,829 |  |  | 1,120 |  |  | 3,484 |  |  | 2,538 |
Amortization of cloud-computing costs | 489 |  |  | 1,274 |  |  | 1,491 |  |  | 2,879 |
Earnings (loss) from operations | $ | (157,078) |  |  | $ | 54,190 |  |  | $ | (82,867) |  |  | $ | 133,670 |
The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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