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Operating (Gains), Losses and Other Charges, Net
 9 Months Ended
Sep. 24, 2025
Other Income and Expenses [Abstract]  
Operating (Gains), Losses and Other Charges, Net Operating (Gains), Losses and Other Charges, Net
Operating (gains), losses and other charges, net consisted of the following:
 Quarter EndedThree Quarters Ended
 September 24, 2025September 25, 2024September 24, 2025September 25, 2024
 (In thousands)
(Gains) losses on sales of assets and other, net$(1,400)$6 $(2,717)$(88)
Impairment charges— 78 3,265 792 
Restructuring charges and exit costs
271 662 3,934 1,280 
Operating (gains), losses and other charges, net
$(1,129)$746 $4,482 $1,984 

During the quarters and year-to-date periods ended September 24, 2025 and September 25, 2024, (gains) losses on sales of assets and other, net were primarily related to the sales of real estate and restaurants.

As of September 24, 2025, we had recorded assets held for sale at their carrying amount of $0.9 million (consisting of property of $0.5 million and goodwill of $0.4 million) related to two restaurants. As of December 25, 2024, we had recorded assets held for sale at their carrying amount of $0.4 million (consisting of property) related to two parcels of real estate.

We recorded impairment charges of $3.3 million for the year-to-date period ended September 24, 2025. The $3.3 million included $2.0 million related to franchise agreements for closed units. Additionally, $0.4 million of property and $0.9 million of operating lease right-of-use assets were impaired related to the relocation of certain support functions.

Restructuring charges and exit costs consisted of the following:
 Quarter EndedThree Quarters Ended
 September 24, 2025September 25, 2024September 24, 2025September 25, 2024
 (In thousands)
Exit costs$29 $231 $78 $322 
Severance and other restructuring charges
242 431 3,856 958 
Total restructuring charges and exit costs
$271 $662 $3,934 $1,280 

Exit costs primarily consist of costs related to closed restaurants. Exit cost liabilities related to lease costs are included as a component of operating lease liabilities in our Consolidated Balance Sheets.

Severance and other restructuring charges for the quarter and year-to-date periods ended September 24, 2025 primarily consisted of severance costs resulting from the elimination of two positions during the quarter and 68 positions year-to-date, as part of a cost savings initiative. As of September 24, 2025 and December 25, 2024, we had accrued severance and other restructuring charges of $1.2 million and $0.3 million, respectively. The balance as of September 24, 2025 is expected to be paid during the next 12 months.