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REVENUE
 4 Months Ended
Jan. 18, 2026
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
Nature of products and services — The Company derives revenue from retail sales at Jack in the Box company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants.
Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees, as well as sourcing fees.
Disaggregation of revenue — The following table disaggregates revenue by primary source (in thousands):
Sixteen Weeks Ended
January 18,
2026		January 19,
2025
Company restaurant sales$131,907 $133,755 
Franchise rental revenues97,387 105,781 
Franchise royalties57,153 61,825 
Marketing fees56,610 61,461 
Technology and sourcing fees4,737 6,452 
Franchise fees and other services1,723 1,790 
Total revenue$349,517 $371,064 
Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets.
A summary of significant changes in contract liabilities is presented below (in thousands):
Sixteen Weeks Ended
January 18,
2026		January 19,
2025
Deferred franchise and development fees at beginning of period$35,807 $39,101 
Revenue recognized (1,405)(1,522)
Additions 967 462 
Deferred franchise and development fees at end of period$35,369 $38,041 
As of January 18, 2026, approximately $4.0 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening.
The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of January 18, 2026 (in thousands):
Remainder of 2026
$3,024 
20274,111 
20283,557 
20292,986 
20302,529 
Thereafter15,117 
$31,324 
The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers, which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.