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SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE | 9 Months Ended
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Jul. 06, 2025
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE | SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE Refranchisings — The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands):
| Quarter |  | Year-to-date
| July 6, 2025 |  | July 7, 2024 |  | July 6, 2025 |  | July 7, 2024
Restaurants sold to Del Taco franchisees | — |  |  | — |  |  | 13 |  | 13 |
Proceeds from the sale of company-operated restaurants (1) | $ | — |  |  | $ | 178 |  |  | $ | 5,712 |  |  | $ | 2,168 |
Net assets sold (primarily property and equipment) | — |  |  | 41 |  |  | (1,827) |  |  | (567) |
Goodwill related to the sale of company-operated restaurants | — |  |  | — |  |  | (461) |  |  | (105) |
Franchise fees | — |  |  | — |  |  | (364) |  |  | (454) |
Sublease liabilities, net | — |  |  | — |  |  | — |  |  | (140) |
Lease termination | — |  |  | — |  |  | (217) |  |  | — |
Other (2) | (146) |  |  | (284) |  |  | (213) |  |  | (2,286) |
Gain (loss) on the sale of company-operated restaurants | $ | (146) |  |  | $ | (65) |  |  | $ | 2,630 |  |  | $ | (1,384) |
____________________________ (1)Amounts in 2025 and 2024 reflect proceeds from sale of restaurants. Amounts in 2024 also include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2)Amount in 2024 includes a $2.2 million impairment of assets related to a Del Taco refranchising transaction that closed in the second quarter of 2024. Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of July 6, 2025 and September 29, 2024 have carrying amounts of $12.0 million and $16.5 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and iii) closed restaurant properties which we are marketing for sale.

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