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FRANCHISE ACQUISITIONS | 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] |
FRANCHISE ACQUISTIONS | FRANCHISE ACQUISITIONS Franchise acquisitions — During the third quarter of 2025, the Company acquired 18 Del Taco franchise restaurants for $7.2 million, and recognized related goodwill of $6.3 million. During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $86 thousand as part of two separate transactions, and recognized related gains of $2.4 million. The gains related to the 2024 acquisitions are recorded in “Other operating expenses, net” in the accompanying condensed consolidated statements of earnings (loss). The Company did not acquire any Jack in the Box or Del Taco franchise restaurants in the second or third quarters of 2024, nor in the first or second quarters of 2025. For further information, see Note 8, O ther Operating Expenses, Net, in the notes to the condensed consolidated financial statements. 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. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3).

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