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SEGMENT REPORTING
 4 Months Ended
Jan. 18, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
The Company’s principal business consists of developing, operating and franchising our Jack in the Box restaurant brands. Our chief operating decision maker (“CODM”) is our Chief Executive Officer, Lance Tucker. Following the sale of Del Taco in December 2025, the Company is considered to have only one reportable operating segment. 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.
The Company measures and evaluates its segment based on segment revenues and segment profit. The reportable segment excludes certain general and administrative functions such as accounting/finance, human resources, legal, and certain unallocated costs such as share-based compensation. The Company’s measure of segment profit also excludes the following items: depreciation and amortization, net gains (losses) on company-owned life insurance (“COLI”), net other operating expenses, net other pension and post-retirement expenses and net interest expense.
The following table provides information related to our operating segments in each period (in thousands):
Sixteen Weeks Ended
January 18,
2026		January 19,
2025
Segment revenues$349,517 $371,064 
Less:
Food and packaging$39,232 $34,690 
Payroll and employee benefits46,577 44,528 
Occupancy and other24,801 23,540 
Other segment expenses (1)
12,202 16,137 
Franchise expenses133,533 140,209 
Segment profit:$93,172 $111,960 
General, administrative, and other unallocated27,291 25,085 
Depreciation and amortization13,609 12,457 
(Gains) losses on COLI(2,416)1,391 
Other operating expense, net8,050 2,547 
Other pension and post-retirement expenses, net1,684 1,789 
Interest expense, net23,682 24,380 
Earnings before income taxes$21,272 $44,311 
____________________________
(1)Other segment expense represents selling, general, and administrative costs, pre-opening costs, and certain amortization expenses attributable to the identified operating segments.
The Company does not evaluate, manage or measure performance of segments using assets, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.