Goodwill And Intangible Assets (Tables)

12 Months Ended

Sep. 29, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill

The changes in the carrying amount of goodwill during fiscal 2024 and 2023 were as follows (in thousands):

	Jack in the Box		Del Taco		Total
Goodwill	$	136,099	$	230,722	$	366,821
Accumulated impairment losses	—		—		—
Balance at October 2, 2022	136,099		230,722		366,821
Sale of Del Taco company-operated restaurants to franchisees	—		(35,472)		(35,472)
Sale of Jack in the Box company-operated restaurants to franchisees	(72)		—		(72)
Reclassified to assets held for sale	—		(1,291)		(1,291)
Goodwill	136,027		193,959		329,986
Accumulated impairment losses	—		—		—
Balance at October 1, 2023	136,027		193,959		329,986
Impairment of goodwill	—		(162,624)		(162,624)
Sale of Del Taco company-operated restaurants to franchisees	—		(5,544)		(5,544)
Reclassified to assets held for sale	(200)		(409)		(609)
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

Schedule of Finite-Lived Intangible Assets

The net carrying amounts of intangible assets are as follows (in thousands):

	September 29, 2024						October 1, 2023
	Gross Amount		Accumulated Amortization		Net Amount		Gross Amount		Accumulated Amortization		Net Amount
Definite-lived intangible assets:
Sublease assets	$	2,671	$	(620)	$	2,051	$	2,671	$	(381)	$	2,290
Franchise contracts	9,700		(1,389)		8,311		9,700		(850)		8,850
Reacquired franchise rights	464		(311)		153		297		(107)		190
	$	12,835	$	(2,320)	$	10,515	$	12,668	$	(1,338)	$	11,330
Indefinite-lived intangible assets:
Del Taco trademark	$	283,500	$	—	$	283,500	$	283,500	$	—	$	283,500
	$	283,500	$	—	$	283,500	$	283,500	$	—	$	283,500

Finite-lived Intangible Assets Amortization Expense

The following table summarizes, as of September 29, 2024, the estimated amortization expense for each of the next five fiscal years (in thousands):

2025	$	796
2026	794
2027	807
2028	752
2029 and thereafter	7,366
Total	$	10,515