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REVENUE
 6 Months Ended
Apr. 13, 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 periods ended April 13, 2025 (in thousands):
QuarterYear-to-date
Jack in the BoxDel TacoTotalJack in the BoxDel TacoTotal
Company restaurant sales$95,095 $47,397 $142,492 $228,850 $115,048 $343,898 
Franchise rental revenues77,935 8,372 86,307 183,716 19,137 202,853 
Franchise royalties43,305 7,560 50,865 105,130 17,585 122,715 
Marketing fees43,139 6,453 49,592 104,600 14,933 119,533 
Technology and sourcing fees3,808 558 4,366 10,260 1,617 11,877 
Franchise fees and other services2,449 625 3,074 4,239 1,019 5,258 
Total revenue$265,731 $70,965 $336,696 $636,795 $169,339 $806,134 
The following table disaggregates revenue by segment and primary source for the periods ended April 14, 2024 (in thousands):
QuarterYear-to-date
Jack in the BoxDel TacoTotalJack in the BoxDel TacoTotal
Company restaurant sales$98,927 $68,171 $167,098 $230,984 $160,154 $391,138 
Franchise rental revenues79,618 6,208 85,826 185,196 13,826 199,022 
Franchise royalties45,414 7,314 52,728 106,737 16,768 123,505 
Marketing fees45,423 6,028 51,451 106,643 13,759 120,402 
Technology and sourcing fees4,757 1,131 5,888 10,899 2,970 13,869 
Franchise fees and other services2,123 233 2,356 4,143 766 4,909 
Total revenue$276,262 $89,085 $365,347 $644,602 $208,243 $852,845 
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):
Year-to-date
April 13,
2025		April 14,
2024
Deferred franchise and development fees at beginning of period$51,990 $50,474 
Revenue recognized (3,122)(3,240)
Additions 1,721 3,162 
Deferred franchise and development fees at end of period$50,589 $50,396 
As of April 13, 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 April 13, 2025 (in thousands):
Remainder of 2025
$2,451 
20265,038 
20274,708 
20284,095 
20293,477 
Thereafter21,823 
$41,592 
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.