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GOODWILL AND INTANGIBLE ASSETS, NET (Tables)
6 Months Ended
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 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 
Impairment of goodwill— (25,330)(25,330)
Reclassified from (to) assets held for sale199 (52)147 
Goodwill136,026 187,954 323,980 
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 AmountAccumulated AmortizationNet AmountGross AmountAccumulated AmortizationNet Amount
Definite-lived intangible assets:
Sublease assets$2,671 $(750)$1,921 $2,671 $(620)$2,051 
Franchise contracts9,700 (1,679)8,021 9,700 (1,389)8,311 
Reacquired franchise rights464 (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 
Thereafter6,673 
$10,086