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GOODWILL AND INTANGIBLE ASSETS, NET (Tables) | 6 Months Ended
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Apr. 13, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The changes in the carrying amount of goodwill during the year-to-date period ended April 13, 2025 was as follows (in thousands):
| Jack in the Box |  | Del Taco |  | Total
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 |
Impairment of goodwill | — |  |  | (25,330) |  |  | (25,330) |
Reclassified from (to) assets held for sale | 199 |  |  | (52) |  |  | 147 |
Goodwill | 136,026 |  |  | 187,954 |  |  | 323,980 |
Accumulated impairment losses | — |  |  | (187,954) |  |  | (187,954) |
Balance at April 13, 2025 | $ | 136,026 |  |  | $ | — |  |  | $ | 136,026 |
Schedule of Indefinite-Lived Intangible Assets | The changes in the carrying amount of the Del Taco indefinite-lived trademark during the year-to-date period ended April 13, 2025 was as follows (in thousands):
Balance at September 29, 2024 | $ | 283,500 |
Impairment of trademark | (177,900) |
Balance at April 13, 2025 | $ | 105,600 |
Schedule of Finite-Lived Intangible Assets | The net carrying amounts of definite-lived intangible assets are as follows (in thousands):
| April 13, 2025 |  | September 29, 2024
| Gross Amount |  | Accumulated Amortization |  | Net Amount |  | Gross Amount |  | Accumulated Amortization |  | Net Amount
Definite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Sublease assets | $ | 2,671 |  |  | $ | (750) |  |  | $ | 1,921 |  |  | $ | 2,671 |  |  | $ | (620) |  |  | $ | 2,051 |
Franchise contracts | 9,700 |  |  | (1,679) |  |  | 8,021 |  |  | 9,700 |  |  | (1,389) |  |  | 8,311 |
Reacquired franchise rights | 464 |  |  | (320) |  |  | 144 |  |  | 464 |  |  | (311) |  |  | 153 |
| $ | 12,835 |  |  | $ | (2,749) |  |  | $ | 10,086 |  |  | $ | 12,835 |  |  | $ | (2,320) |  |  | $ | 10,515 |
Schedule of the Estimated Amortization Expense | The following table summarizes, as of April 13, 2025, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):
Remainder of 2025 | $ | 367 |
2026 | 794 |
2027 | 807 |
2028 | 753 |
2029 | 692 |
Thereafter | 6,673 |
| $ | 10,086 |

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