Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jul. 04, 2012	Sep. 28, 2011
Current assets:
Cash and cash equivalents	$ 46,471	$ 98,987
Investments	245,691	115,321
Receivables, net of allowance of $742 and $559, respectively	7,489	4,133
Inventories	6,017	5,886
Deferred income taxes	0	6,150
Assets held for sale	5,743	6,870
Other current assets	6,111	3,237
Total current assets	317,522	240,584
Property and equipment, net	358,052	371,736
Goodwill	27,529	27,529
Other intangible assets, net	6,417	6,950
Other assets	9,173	7,278
Investments held by consolidated affiliated partnerships	24,092	18,783
Total assets	742,785	672,860
Current liabilities:
Accounts payable	36,540	29,236
Due to broker	259	7,272
Accrued expenses	52,430	46,948
Revolving credit	15,000	15,000
Deferred income taxes	12,956	0
Current portion of obligations under leases	5,657	5,272
Current portion of long-term debt	11,137	11,141
Total current liabilities	133,979	114,869
Deferred income taxes	9,709	6,664
Obligations under leases	111,325	116,066
Long-term debt	93,042	101,417
Other long-term liabilities	8,893	8,914
Total liabilities	356,948	347,930
Commitments and contingencies
Redeemable noncontrolling interests of consolidated affiliated partnerships	53,651	45,252
Shareholders' equity
Common stock - $0.50 stated value, 2,500,000 shares authorized - 1,511,174 shares issued, 1,227,558 and 1,227,276 shares outstanding (net of treasury stock), respectively	756	756
Additional paid-in capital	140,761	144,569
Retained earnings	248,566	230,390
Accumulated other comprehensive income (loss)	32,649	(5,468)
Treasury stock - at cost: 283,616 and 283,898 shares (includes 205,743 shares held by consolidated affiliated partnerships) at April 11, 2012 and September 28, 2011, respectively	(90,546)	(90,569)
Biglari Holdings Inc. shareholders' equity	332,186	279,678
Total liabilities and shareholders' equity	$ 742,785	$ 672,860