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SEGMENT REPORTING
 9 Months Ended
Jul. 06, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. The company also utilizes a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both brands. The segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. This segment reporting is in line with our reporting units for goodwill.
The Company measures and evaluates its segments based on segment revenues and segment profit. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include certain unallocated costs such as share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.”
Beginning in 2025, the Company’s measure of segment profit was updated to exclude all of the following items: depreciation and amortization, net other operating expenses, net company-owned life insurance (“COLI”) gains, (gains) losses on the sale of company-operated restaurants, net amortization of favorable and unfavorable leases and subleases, amortization of franchise tenant improvement allowances and other, and amortization of cloud-computing costs. Amounts in fiscal year 2024 have been adjusted to reflect the current presentation.
The following table provides information related to our operating segments in each period (in thousands):
QuarterYear-to-date
July 6,
2025		July 7,
2024		July 6,
2025		July 7,
2024
Revenues by segment:
Jack in the Box restaurant operations$262,401 $281,749 $899,196 $926,351 
Del Taco restaurant operations70,586 87,422 239,925 295,665 
Consolidated revenues$332,987 $369,171 $1,139,121 $1,222,016 
Segment profit reconciliation:
Jack in the Box segment profit$73,734 $88,561 $268,501 $294,451 
Del Taco segment profit6,063 9,641 21,388 32,835 
Shared services and unallocated costs(18,169)(19,096)(64,556)(70,528)
Total segment profit$61,628 $79,106 $225,333 $256,758 
Depreciation and amortization12,844 13,827 43,331 46,206 
Other operating expense, net5,683 5,641 13,418 16,343 
Net COLI gains(6,062)(3,223)(3,264)(9,289)
Impairment of goodwill and intangible assets6,326 162,624 209,556 162,624 
Losses (gains) on the sale of company-operated restaurants146 65 (2,630)1,384 
Amortization of favorable and unfavorable leases and subleases, net(129)192 (6)423 
Amortization of franchise tenant improvement allowances and other1,579 1,429 5,063 3,967 
Amortization of cloud-computing costs453 787 1,944 3,666 
Earnings (loss) from operations$40,788 $(102,236)$(42,079)$31,434 
The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.