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REVENUE (Tables)

9 Months Ended

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

X

- 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

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X

- 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

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- References

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X

- 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

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