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FRANCHISE ACQUISITIONS (Tables) | 9 Months Ended
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Jul. 06, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Summary of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands):
| Quarter |  | Year-to-date
| July 6, 2025 |  | July 7, 2024 |  | July 6, 2025 |  | July 7, 2024
Restaurants acquired from Del Taco franchisees | 18 |  |  | — |  |  | 18 |  |  | 9 |
Purchase price (1) | $ | 7,193 |  |  | $ | — |  |  | $ | 7,193 |  |  | $ | 86 |
Closing and acquisition costs | — |  |  | — |  |  | — |  |  | 43 |
Property and equipment | (5,010) |  |  | — |  |  | (5,010) |  |  | (3,612) |
Intangible assets | (165) |  |  | — |  |  | (165) |  |  | (167) |
Operating lease right-of-use assets | (9,299) |  |  | — |  |  | (9,299) |  |  | (3,211) |
Operating lease liabilities | 13,606 |  |  | — |  |  | 13,606 |  |  | 4,505 |
Goodwill recorded on franchise acquisitions | $ | 6,326 |  |  | $ | — |  |  | $ | 6,326 |  |  | $ | — |
Gain on the franchise acquisitions | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (2,357) |
____________________________ (1)Fiscal year 2024 amount is comprised of outstanding receivables from franchisee forgiven upon acquisition.

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- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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