CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Sep. 25, 2013
Shareholders' equity
Accumulated other comprehensive income	$ (522)	$ 21,457
Biglari Holdings Inc. shareholders' equity	638,717	564,589
Consolidated
Current assets:
Cash and cash equivalents	124,290	94,626
Investments	21,523	85,479
Receivables	15,962	7,055
Inventories	6,892	6,475
Other current assets	17,601	3,851
Total current assets	186,268	197,486
Property and equipment, net	354,147	346,147
Goodwill	40,164	28,251
Other intangible assets, net	22,907	7,721
Investment partnerships	557,238	397,699
Other assets	14,008	11,239
Total assets	1,174,732	988,543
Current liabilities:
Accounts payable	39,207	31,140
Accrued expenses	64,440	65,885
Current portion of notes payable and other borrowings	9,387	15,989
Total current liabilities	113,034	113,014
Long-term notes payable and other borrowings	315,196	216,747
Deferred taxes	96,762	84,525
Other liabilities	11,023	9,668
Total liabilities	536,015	423,954
Shareholders' equity
Common stock - 2,065,566 and 1,720,782 shares outstanding	1,071	899
Additional paid-in capital	391,878	269,810
Retained earnings	340,775	348,339
Accumulated other comprehensive income	(522)	21,457
Treasury stock, at cost	(94,485)	(75,916)
Biglari Holdings Inc. shareholders' equity	638,717	564,589
Total liabilities and shareholders' equity	$ 1,174,732	$ 988,543