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REVENUE (Tables) | 9 Months Ended
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Jul. 06, 2025
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | 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 |
Changes in Contract Liabilities | 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 |
Remaining Performance Obligation, Expected Timing of Satisfaction | 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 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
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- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(1) -SubTopic 10 -Topic 606 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 + Details
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