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GOODWILL AND INTANGIBLE ASSETS, NET (Tables)
9 Months Ended
Jul. 06, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The changes in the carrying amount of goodwill during the year-to-date period ended July 6, 2025 was as follows (in thousands):
Jack in the BoxDel TacoTotal
Goodwill$135,827 $188,006 $323,833 
Accumulated impairment losses— (162,624)(162,624)
Balance at September 29, 2024
$135,827 $25,382 $161,209 
Impairment of goodwill— (31,656)(31,656)
Acquisition of Del Taco company-operated restaurants— 6,326 6,326 
Reclassified from (to) assets held for sale199 (52)147 
Goodwill136,026 194,280 330,306 
Accumulated impairment losses— (194,280)(194,280)
Balance at July 6, 2025
$136,026 $— $136,026 
Schedule of Indefinite-Lived Intangible Assets
The changes in the carrying amount of the Del Taco indefinite-lived trademark during the year-to-date period ended July 6, 2025 was as follows (in thousands):
Balance at September 29, 2024
$283,500 
Impairment of trademark(177,900)
Balance at July 6, 2025
$105,600 
Schedule of Finite-Lived Intangible Assets
The net carrying amounts of definite-lived intangible assets are as follows (in thousands):
July 6,
2025
September 29,
2024
Gross AmountAccumulated AmortizationNet AmountGross AmountAccumulated AmortizationNet Amount
Definite-lived intangible assets:
Sublease assets$2,671 $(805)$1,866 $2,671 $(620)$2,051 
Franchise contracts9,700 (1,803)7,897 9,700 (1,389)8,311 
Reacquired franchise rights629 (324)305 464 (311)153 
$13,000 $(2,932)$10,068 $12,835 $(2,320)$10,515 
Schedule of the Estimated Amortization Expense
The following table summarizes, as of July 6, 2025, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):
Remainder of 2025
$184 
2026
797 
2027
812 
2028
761 
2029
699 
Thereafter6,815 
$10,068