Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 28, 2011	Sep. 29, 2010
Current assets:
Cash and cash equivalents	$ 98,987	$ 47,563
Investments	115,321	32,523
Receivables, net of allowance of $559 and $475, respectively	4,133	5,818
Inventories	5,886	6,061
Deferred income taxes	6,150	3,802
Assets held for sale	6,870	9,611
Other current assets	3,237	4,453
Total current assets	240,584	109,831
Property and equipment, net	371,736	386,181
Goodwill	27,529	28,759
Other intangible assets, net	6,950	7,959
Other assets	7,278	7,612
Investments held by consolidated affiliated partnerships	18,783	23,497
Total assets	672,860	563,839
Current Liabilities:
Accounts payable	29,236	26,752
Due to broker	7,272	3,903
Accrued expenses	46,948	37,401
Revolving credit	15,000	18,000
Current portion of obligations under leases	5,272	4,556
Current portion of long-term debt	11,141	151
Total current liabilities	114,869	90,763
Deferred income taxes	6,664	10,309
Obligations under leases	116,066	124,247
Long-term debt	101,417	17,781
Other long-term liabilities	8,914	9,499
Total liabilities	347,930	252,599
Commitments and contingencies
Redeemable noncontrolling interests of consolidated affiliated partnerships	45,252	62,245
Shareholders' equity
Common stock - $0.50 stated value, 2,500,000 shares authorized - 1,511,174 and 1,511,175 shares issued, respectively, 1,227,276 and 1,227,654 shares outstanding (net of treasury stock), respectively	756	756
Additional paid-in capital	144,569	143,521
Retained earnings	230,390	195,825
Accumulated other comprehensive loss	(5,468)	(1,152)
Treasury stock - at cost: 283,898 shares and 283,521 shares (includes 205,743 shares held by consolidated affiliated partnerships) at September 28, 2011 and September 29, 2010, respectively	(90,569)	(89,955)
Biglari Holdings Inc. shareholders' equity	279,678	248,995
Total liabilities and shareholders' equity	$ 672,860	$ 563,839