Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands	Jul. 06, 2011	Sep. 29, 2010
Current assets:
Cash and cash equivalents	$ 17,321	$ 47,563
Investments	116,743	32,523
Receivables, net of allowance of $521 and $475, respectively	9,625	5,818
Inventories	6,129	6,061
Deferred income taxes	5,180	3,802
Assets held for sale	7,816	9,611
Other current assets	4,041	4,453
Total current assets	166,855	109,831
Property and equipment, net	375,628	386,181
Goodwill	27,529	28,759
Other intangible assets, net	7,125	7,959
Other assets	5,954	7,612
Investments held by consolidated affiliated partnerships	22,237	23,497
Total assets	605,328	563,839
Current liabilities:
Accounts payable	30,428	26,752
Due to broker	9,390	3,903
Accrued expenses	50,394	37,401
Revolving credit	21,000	18,000
Current portion of obligations under leases	4,762	4,556
Current portion of long-term debt	4,169	151
Total current liabilities	120,143	90,763
Deferred income taxes	15,930	10,309
Obligations under leases	117,877	124,247
Long-term debt	17,430	17,781
Other long-term liabilities	8,433	9,499
Total liabilities	279,813	252,599
Commitments and contingencies
Redeemable noncontrolling interests of consolidated affiliated partnerships	50,309	62,245
Shareholders' equity
Common stock - $0.50 stated value, 2,500,000 shares authorized - 1,511,174 and 1,511,175 shares issued, 1,227,156 and 1,227,654 shares outstanding (net of treasury stock), respectively	756	756
Additional paid-in capital	140,101	143,521
Retained earnings	219,609	195,825
Accumulated other comprehensive income (loss)	5,309	(1,152)
Treasury stock - at cost: 284,018 shares and 283,521 shares (includes 205,743 shares held by consolidated affiliated partnerships) at July 6, 2011 and September 29, 2010, respectively	(90,569)	(89,955)
Biglari Holdings Inc. shareholders' equity	275,206	248,995
Total liabilities and shareholders' equity	$ 605,328	$ 563,839