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REVENUE | 9 Months Ended
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Jul. 06, 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 July 6, 2025 (in thousands):
| Quarter |  | Year-to-date
| Jack in the Box |  | Del Taco |  | Total |  | Jack in the Box |  | Del Taco |  | Total
Company restaurant sales | $ | 94,112 |  |  | $ | 46,819 |  |  | $ | 140,931 |  |  | $ | 322,962 |  |  | $ | 161,867 |  |  | $ | 484,829 |
Franchise rental revenues | 76,538 |  |  | 8,589 |  |  | 85,127 |  |  | 260,254 |  |  | 27,726 |  |  | 287,980 |
Franchise royalties | 43,078 |  |  | 7,469 |  |  | 50,547 |  |  | 148,208 |  |  | 25,054 |  |  | 173,262 |
Marketing fees | 43,011 |  |  | 6,465 |  |  | 49,476 |  |  | 147,611 |  |  | 21,398 |  |  | 169,009 |
Technology and sourcing fees | 4,136 |  |  | 548 |  |  | 4,684 |  |  | 14,396 |  |  | 2,165 |  |  | 16,561 |
Franchise fees and other services | 1,526 |  |  | 696 |  |  | 2,222 |  |  | 5,765 |  |  | 1,715 |  |  | 7,480 |
Total revenue | $ | 262,401 |  |  | $ | 70,586 |  |  | $ | 332,987 |  |  | $ | 899,196 |  |  | $ | 239,925 |  |  | $ | 1,139,121 |
The following table disaggregates revenue by segment and primary source for the periods ended July 7, 2024 (in thousands):
| Quarter |  | Year-to-date
| Jack in the Box |  | Del Taco |  | Total |  | Jack in the Box |  | Del Taco |  | Total
Company restaurant sales | $ | 100,355 |  |  | $ | 66,125 |  |  | $ | 166,480 |  |  | $ | 331,339 |  |  | $ | 226,279 |  |  | $ | 557,618 |
Franchise rental revenues | 82,154 |  |  | 6,971 |  |  | 89,125 |  |  | 267,350 |  |  | 20,797 |  |  | 288,147 |
Franchise royalties | 46,490 |  |  | 7,287 |  |  | 53,777 |  |  | 153,227 |  |  | 24,055 |  |  | 177,282 |
Marketing fees | 46,412 |  |  | 6,084 |  |  | 52,496 |  |  | 153,055 |  |  | 19,843 |  |  | 172,898 |
Technology and sourcing fees | 5,006 |  |  | 771 |  |  | 5,777 |  |  | 15,905 |  |  | 3,741 |  |  | 19,646 |
Franchise fees and other services | 1,332 |  |  | 184 |  |  | 1,516 |  |  | 5,475 |  |  | 950 |  |  | 6,425 |
Total revenue | $ | 281,749 |  |  | $ | 87,422 |  |  | $ | 369,171 |  |  | $ | 926,351 |  |  | $ | 295,665 |  |  | $ | 1,222,016 |
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
| July 6, 2025 |  | July 7, 2024
Deferred franchise and development fees at beginning of period | $ | 51,990 |  |  | $ | 50,471 |
Revenue recognized | (4,656) |  |  | (4,490) |
Additions | 2,001 |  |  | 4,243 |
Deferred franchise and development fees at end of period | $ | 49,335 |  |  | $ | 50,224 |
As of July 6, 2025, approximately $8.8 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 July 6, 2025 (in thousands):
Remainder of 2025 |  | $ | 1,222 |
2026 |  | 5,021 |
2027 |  | 4,693 |
2028 |  | 4,084 |
2029 |  | 3,472 |
Thereafter |  | 22,080 |
|  | $ | 40,572 |
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.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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