JACK Jack in the Box Inc

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Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box® and Del Taco® restaurant brands.

On March 8, 2022, the Company acquired Del Taco Restaurants, Inc. (“Del Taco”) for cash according to the terms and conditions of the Agreement and Plan of Merger, dated as of December 5, 2021.

As of July 7, 2024, there were 144 company-operated and 2,051 franchise-operated Jack in the Box restaurants and 165 company-operated and 432 franchise-operated Del Taco restaurants.

References to the Company throughout these notes to condensed consolidated financial statements are made using the first person notations of “we,” “us” and “our.”

Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”).

These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K.

In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year.

Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 12 weeks (“quarter”) and 40 weeks (“year-to-date”) ended July 7, 2024 and July 9, 2023, respectively, unless otherwise indicated.

Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.

Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.6 million in 2024, and less than $0.1 million in 2023, respectively.

Total contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter and year-to-date totaled $8.2 million and $26.4 million, respectively, in 2024, and $9.0 million and $30.3 million, respectively in 2023.

Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased.

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The following table summarizes the activity in the allowance for doubtful accounts (in thousands):

			Year-to-date
			July 7, 2024						July 9, 2023
Balance as of beginning of period			$	(4,146)					$	(5,975)
(Provision) reversal for expected credit losses			(233)						1,833
Write-offs charged against the allowance			6						41
Balance as of end of period			$	(4,373)					$	(4,101)

Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill.

Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off.

Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values.

The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year.

Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Refer also to Note 5, Goodwill and Intangible Assets, in the notes to the condensed consolidated financial statements for results of these tests and for additional information.

Recent accounting pronouncements — In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure,” which updates reportable segment disclosure requirements. The ASU primarily requires enhanced disclosures about significant segment expenses and information used to assess segment performance and is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently evaluating the impact of adopting this pronouncement in our disclosures, and does not expect it to have a significant impact.

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company does not expect this pronouncement to have a significant impact.

Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants.

Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees for both brands, as well as sourcing fees for Jack in the Box franchise agreements.

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Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the periods ended July 7, 2024 (in thousands):

			Quarter																		Year-to-date
			Jack in the Box						Del Taco						Total						Jack in the Box						Del Taco						Total
Company restaurant sales			$	100,355					$	66,125					$	166,480					$	331,339					$	226,279					$	557,618
Franchise rental revenues			82,154						6,971						89,125						267,350						20,797						288,147
Franchise royalties			46,490						7,287						53,777						153,227						24,055						177,282
Marketing fees			46,412						6,084						52,496						153,055						19,843						172,898
Technology and sourcing fees			5,006						771						5,777						15,905						3,741						19,646
Franchise fees and other services			1,332						184						1,516						5,475						950						6,425
Total revenue			$	281,749					$	87,422					$	369,171					$	926,351					$	295,665					$	1,222,016

The following table disaggregates revenue by segment and primary source for the periods ended July 9, 2023 (in thousands):

			Quarter																		Year-to-date
			Jack in the Box						Del Taco						Total						Jack in the Box						Del Taco						Total
Company restaurant sales			$	96,820					$	101,696					$	198,516					$	318,451					$	352,860					$	671,311
Franchise rental revenues			83,271						2,977						86,248						270,277						8,321						278,598
Franchise royalties (1)			47,373						6,130						53,503						161,343						18,721						180,064
Marketing fees			47,323						5,004						52,327						154,153						15,268						169,421
Technology and sourcing fees			4,037						844						4,881						12,881						2,230						15,111
Franchise fees and other services			1,387						80						1,467						4,855						422						5,277
Total revenue			$	280,211					$	116,731					$	396,942					$	921,960					$	397,822					$	1,319,782

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(1)    In October 2022, a Jack in the Box franchise operator paid the Company $7.3 million to sell his restaurants to a new franchisee at the current standard royalty rate, which is lower than the royalty rate in the existing franchise agreements. The payment represented the difference between the royalty rates based on projected future sales for the remaining term of the existing agreements. The payment was non-refundable and not subject to any adjustments based on actual future sales. The Company determined the transaction represented the termination of the existing agreement rather than the transfer of an agreement between franchisees. As such, the $7.3 million was recognized in franchise royalty revenue during the first quarter of 2023.

Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets.

A summary of significant changes in contract liabilities is presented below (in thousands):

			Year-to-date
			July 7, 2024						July 9, 2023
Deferred franchise and development fees at beginning of period			$	50,471					$	46,449
Revenue recognized			(4,490)						(4,140)
Additions			4,243						6,665
Deferred franchise and development fees at end of period			$	50,224					$	48,974

As of July 7, 2024, approximately $8.7 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening.

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The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of July 7, 2024 (in thousands):

Remainder of 2024						$	1,224
2025						5,157
2026						4,826
2027						4,489
2028						3,869
Thereafter						21,996
						$	41,561

The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers, which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.

Refranchisings — The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands):

			Quarter												Year-to-date
			July 7, 2024						July 9, 2023						July 7, 2024						July 9, 2023
Restaurants sold to Jack in the Box franchisees			—						—						—						5
Restaurants sold to Del Taco franchisees			—						50						13						66
Proceeds from the sale of company-operated restaurants (1)			$	178					$	33,428					$	2,168					$	51,845
Broker commissions			—						(1,014)						—						(1,014)
Net assets sold (primarily property and equipment)			41						(6,705)						(567)						(10,798)
Goodwill related to the sale of company-operated restaurants			—						(14,194)						(105)						(21,503)
Franchise fees			—						(1,385)						(454)						(1,962)
Sublease liabilities, net			—						(3,580)						(140)						(4,777)
Lease termination			—						—						—						(393)
Other (2)			(284)						(756)						(2,286)						(1,075)
(Loss) gain on the sale of company-operated restaurants			$	(65)					$	5,794					$	(1,384)					$	10,323

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(1)Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years.

(2)Year-to-date amount in 2024 includes a $2.2 million impairment of assets in the first quarter of 2024 related to a Del Taco refranchising transaction that closed in the second quarter of 2024.

Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of July 7, 2024 and October 1, 2023 have carrying amounts of $29.4 million and $13.9 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and iii) closed restaurant properties which we are marketing for sale.

Franchise acquisitions — During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $86 thousand as part of two separate transactions, and recognized related gains of $2.4 million. This amount is recorded in “Other operating expenses (income), net” in the accompanying condensed consolidated statements of earnings. For further information, see Note 8, Other Operating Expenses, Net, below in the notes to the condensed consolidated financial statement.

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The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands):

									Year-to-date
															July 7, 2024
Restaurants acquired from Jack in the Box franchisees															—
Restaurants acquired from Del Taco franchisees															9
Purchase price (1)															$	(86)
Closing and acquisition costs															(43)
Property and equipment															3,612
Intangible assets															167
Operating lease right-of-use assets															3,211
Operating lease liabilities															(4,505)
Gain on the acquisition of franchise-operated restaurants															$	2,357

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(1)Comprised of outstanding receivables from franchisee forgiven upon acquisition.

The Company did not acquire any Jack in the Box or Del Taco franchise restaurants in the third quarter of 2024, nor in the year-to-date periods ended July 9, 2023.

We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3).

The changes in the carrying amount of goodwill during year-to-date period ended July 7, 2024 was as follows (in thousands):

			Jack in the Box						Del Taco						Total
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			—						(105)						(105)
Reclassified to assets held for sale			(173)						(5,439)						(5,612)
Goodwill			135,854						188,415						324,269
Accumulated impairment losses			—						(162,624)						(162,624)
Balance at July 7, 2024			$	135,854					$	25,791					$	161,645

As of the June 9, 2024 testing date, the balance of the Del Taco reporting unit goodwill was $194.0 million. During the third quarter of 2024, the Company identified triggering events that indicated the goodwill allocated to the Del Taco reporting unit might be impaired. The triggering events related to i) a recent negative trend in Del Taco same store sales, ii) lower margins due in part to lower sales and wage increases required in California effective April 1, 2024 under AB 1228, iii) unfavorable changes in the economic environment specifically impacting our industry, including inflation and interest rates, and iv) a sustained lower share price. As a result, the Company performed a quantitative test over the Del Taco reporting unit, noting that the fair value of the reporting unit was less than the carrying value, which resulted in an impairment of goodwill of $162.6 million.

The valuation used a blended approach with a discounted cash flow analysis in conjunction with a market approach. Assumptions and estimates used in determining fair value include future revenues, operating costs, new store openings, capital expenditures, a discount rate that approximates the Company’s weighted average cost of capital and a selection of comparable companies. The Company also performed a quantitative analysis over its indefinte-lived intangible trademark asset, as well as

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over its definite-lived intangible assets to determine whether any impairment would need to be recognized, noting none. The company also performed a quantitative analysis over its long-lived assets, noting impairment of $0.1 million, which was recorded in the quarter.

The Company determined that there was no such triggering event for the Jack in the Box reporting unit.

The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands):

			July 7, 2024																		October 1, 2023
			Gross Amount						Accumulated Amortization						Net Amount						Gross Amount						Accumulated Amortization						Net Amount
Definite-lived intangible assets:
Sublease assets			$	2,671					$	(564)					$	2,107					$	2,671					$	(381)					$	2,290
Franchise contracts			9,700						(1,264)						8,436						9,700						(850)						8,850
Reacquired franchise rights			464						(134)						330						297						(107)						190
			$	12,835					$	(1,962)					$	10,873					$	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

The following table summarizes, as of July 7, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):

Remainder of 2024			$	187
2025			816
2026			814
2027			826
2028			772
Thereafter			7,458
			$	10,873

Nature of leases — The Company owns restaurant sites and also leases restaurant sites from third parties. Some of these owned or leased sites are leased and/or subleased to franchisees. Initial terms of our real estate leases are generally 20 years, exclusive of options to renew, which are generally exercisable at our sole discretion for 1 to 20 years. In some instances, our leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurants also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. Variable lease costs include contingent rent, cost-of-living index adjustments, and payments for additional rent such as real estate taxes, insurance, and common area maintenance, which are excluded from the measurement of the lease liability.

As lessor, our leases and subleases primarily consist of restaurants that have been leased to franchisees in connection with refranchising transactions. Revenues from leasing arrangements with our franchisees are presented in “Franchise rental revenues” in the accompanying condensed consolidated statements of earnings, and the related expenses are presented in “Franchise occupancy expenses.”

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The following table presents rental income for the periods presented (in thousands):

			Quarter												Year-to-date
			July 7, 2024						July 9, 2023						July 7, 2024						July 9, 2023
Operating lease income - franchise			$	59,767					$	56,052					$	197,461					$	185,285
Variable lease income - franchise			28,618						29,857						89,339						92,836
Amortization of sublease assets and liabilities, net			740						339						1,347						477
Franchise rental revenues			$	89,125					$	86,248					$	288,147					$	278,598
Operating lease income - closed restaurants and other (1)			$	1,755					$	1,692					$	5,926					$	5,717

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(1)Includes closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

Financial assets and liabilities — The following table presents our financial assets and liabilities measured at fair value on a recurring basis (in thousands):

			Total						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Fair value measurements as of July 7, 2024:
Non-qualified deferred compensation plan (1)			$	17,879					$	17,879					$	—					$	—
Total liabilities at fair value			$	17,879					$	17,879					$	—					$	—
Fair value measurements as of October 1, 2023:
Non-qualified deferred compensation plan (1)			$	15,051					$	15,051					$	—					$	—
Total liabilities at fair value			$	15,051					$	15,051					$	—					$	—

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(1)The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets.

The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities.

The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of July 7, 2024 and October 1, 2023 (in thousands):

			July 7, 2024												October 1, 2023
			Carrying Amount						Fair Value						Carrying Amount						Fair Value
Series 2019 Class A-2 Notes			$	701,438					$	670,848					$	706,875					$	640,046
Series 2022 Class A-2 Notes			$	1,050,500					$	953,959					$	1,067,000					$	903,056

The fair value of the Class A-2 Notes was estimated using Level 2 inputs based on quoted market prices in markets that are not considered active markets.

Non-financial assets and liabilities — The Company’s non-financial instruments, which primarily consist of property and equipment, operating lease right-of-use assets, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis, or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value.

In connection with our impairment reviews performed during 2024, the Company impaired certain Del Taco assets. For further information, see Note 3, Summary of Refranchisings and Assets Held For Sale, Note 5, Goodwill and Intangible Assets, Net, and Note 8, Other Operating Expenses (Income), Net in the notes to the condensed consolidated financial statements.

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Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):

			Quarter												Year-to-date
			July 7, 2024						July 9, 2023						July 7, 2024						July 9, 2023
Acquisition, integration, and strategic initiatives (1)			$	4,723					$	2,463					$	14,612					$	5,359
Costs of closed restaurants and other (2)			160						1,272						1,792						4,017
Operating restaurant impairment charges (3)			136						4,395						136						4,395
Accelerated depreciation			95						66						485						519
Gains on acquisition of restaurants (4)			—						—						(2,357)						—
Losses (gains) on disposition of property and equipment, net (5)			527						(540)						1,675						(9,155)
Other operating expenses (income), net			$	5,641					$	7,656					$	16,343					$	5,135

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(1)Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees.

(2)Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants.

(3)In 2023, restaurant impairment charges related to underperforming Del Taco restaurants held for sale. 2024 impairment charges are related to one underperforming Del Taco restaurant.

(4)Relates to the gains on acquisition of 9 Del Taco restaurants.

(5)In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. In 2024, our chief operating decision maker revised the method by which they determine performance and strategy for our segments. This change was made to reflect a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both brands. This segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. This change to our segment reporting did not change our reporting units for goodwill.

The Company measures and evaluates our segments based on segment revenues and segment profit. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include certain unallocated costs such share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.”

Our measure of segment profit excludes depreciation and amortization, share-based compensation, company-owned life insurance (“COLI”) gains, net of changes in our non-qualified deferred compensation obligation supported by these policies, acquisition, integration, and strategic initiatives, losses (gains) on the sale of company-operated restaurants, gains on acquisition of restaurants, and amortization of favorable and unfavorable leases and subleases, net.

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The following table provides information related to our operating segments in each period (in thousands):

			Quarter												Year-to-date
			July 7, 2024						July 9, 2023						July 7, 2024						July 9, 2023
Revenues by segment:
Jack in the Box restaurant operations			$	281,749					$	280,211					$	926,351					$	921,960
Del Taco restaurant operations			87,422						116,731						295,665						397,822
Consolidated revenues			$	369,171					$	396,942					$	1,222,016					$	1,319,782
Segment profit reconciliation:
Jack in the Box segment profit			$	86,573					$	88,067					$	287,295					$	300,950
Del Taco segment profit			8,884						7,970						29,295						37,476
Shared services and unallocated costs			(17,128)						(19,810)						(60,535)						(66,537)
Depreciation and amortization			13,827						14,460						46,206						48,460
Acquisition, integration, and strategic initiatives			4,723						2,463						14,612						5,359
Share-based compensation			2,357						2,059						11,018						7,991
Net COLI gains			(3,223)						(579)						(9,289)						(7,147)
Goodwill impairment			162,624						—						162,624						—
Losses (gains) on the sale of company-operated restaurants			65						(5,794)						1,384						(10,323)
Gains on acquisition of restaurants			—						—						(2,357)						—
Amortization of favorable and unfavorable leases and subleases, net			192						76						423						1,437
(Loss) earnings from operations			$	(102,236)					$	63,542					$	31,434					$	226,112

The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

Under GAAP, the Company ordinarily calculates its provision for income taxes at the end of each interim reporting period by computing an estimated annual effective tax rate adjusted for tax items that are discrete to each period. For the third quarter of fiscal year 2024, the Company calculated its interim tax provision based on actual year-to-date results because small changes in forecasted pre-tax book income led to large differences in the estimated annual effective tax rate.

For the third quarter and year-to-date of fiscal year 2024, the Company recorded income tax provisions of $0.1 million and $23.3 million, respectively, resulting in effective tax rates of negative 0.1% and negative 66.0%, respectively. The effective tax rates for such periods differed from the U.S. statutory tax rate primarily due to the impairment of non-deductible goodwill partially offset by the reversal of state deferred tax liabilities on basis difference of investments in subsidiaries and non-taxable gains from the market performance of insurance products used to fund certain non-qualified retirement plans.

Defined benefit pension plans — The Company sponsors two defined benefit pension plans, a frozen “Qualified Plan” covering substantially all full-time employees hired prior to January 1, 2011, and an unfunded supplemental executive retirement plan (“SERP”) which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007. Benefits under both plans are based on the employee’s years of service and compensation over defined periods of employment.

---

Post-retirement healthcare plans — The Company also sponsors two healthcare plans, closed to new participants, that provide post-retirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and they contain other cost-sharing features such as deductibles and coinsurance.

Net periodic benefit cost (credit) — The components of net periodic benefit cost (credit) in each period were as follows (in thousands): 

			Quarter												Year-to-date
			July 7, 2024						July 9, 2023						July 7, 2024						July 9, 2023
Defined benefit pension plans:
Interest cost			$	4,380					$	4,434					$	14,599					$	14,782
Expected return on plan assets			(3,457)						(3,486)						(11,524)						(11,619)
Actuarial losses (1)			701						708						2,335						2,359
Amortization of unrecognized prior service costs (1)			3						5						11						15
Net periodic benefit cost			$	1,627					$	1,661					$	5,421					$	5,537
Post-retirement healthcare plans:
Interest cost			$	164					$	162					$	547					$	539
Actuarial gains (1)			(211)						(215)						(703)						(717)
Net periodic benefit credit			$	(47)					$	(53)					$	(156)					$	(178)

____________________________

(1)Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”

Future cash flows — The Company’s policy is to fund our plans at or above the minimum required by law. As of the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2024 contributions are as follows (in thousands):

			SERP						Post-Retirement Healthcare Plans
Net year-to-date contributions			$	3,930					$	854
Remaining estimated net contributions during fiscal 2024			$	1,208					$	251

The Company continues to evaluate contributions to our Qualified Plan based on changes in pension assets as a result of asset performance in the current market and the economic environment. The Company does not anticipate making any contributions to our Qualified Plan in fiscal 2024.

Repurchases of common stock — The Company repurchased 0.8 million shares of its common stock in the year-to-date period ended July 7, 2024 for an aggregate cost of $55.4 million, including applicable excise tax. As of July 7, 2024, there was $195.0 million remaining under share repurchase programs authorized by the Board of Directors which do not expire.

Dividends — Through July 7, 2024, the Board of Directors declared three cash dividends of $0.44 per common share totaling $25.8 million. Future dividends are subject to approval by our Board of Directors.

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The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding (in thousands):

			Quarter												Year-to-date
			July 7, 2024						July 9, 2023						July 7, 2024						July 9, 2023
Weighted-average shares outstanding – basic			19,454						20,487						19,690						20,738
Effect of potentially dilutive securities:
Nonvested stock awards and units			74						161						133						122
Stock options			—						1						—						1
Performance share awards			13						—						13						—
Weighted-average shares outstanding – diluted			19,541						20,649						19,836						20,861
Excluded from diluted weighted-average shares outstanding:
Antidilutive			257						15						22						26
Performance conditions not satisfied at the end of the period			136						105						136						105

Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in our financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. As of July 7, 2024, the Company had accruals of $16.0 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our consolidated balance sheet. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated, or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. The Company regularly reviews contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Any estimate is not an indication of expected loss, if any, or of the Company’s maximum possible loss exposure and the ultimate amount of loss may differ materially from these estimates in the near term.

Gessele v. Jack in the Box Inc. — In August 2010, five former Jack in the Box employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that Jack in the Box failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. In 2016, the court dismissed the federal claims and those relating to franchise employees. In June 2017, the court granted class certification with respect to state law claims of improper deductions and late payment of final wages. The parties participated in a voluntary mediation on March 16, 2020, but the matter did not settle. On October 24, 2022, a jury awarded plaintiffs approximately $6.4 million in damages and penalties. The Company continues to dispute liability and the damage award and both parties have filed appeals of the verdict. As of July 7, 2024, the Company has accrued the verdict amount above, as well as estimated prejudgment and post-judgment interest and fee award, for an additional $9.1 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet. The Company will continue to accrue for post-judgment interest until the matter is resolved.

Torrez — In March 2014, a former Del Taco employee filed a purported Private Attorneys General Act claim and class action alleging various causes of action under California’s labor, wage, and hour laws. The plaintiff generally alleges Del Taco did not appropriately provide meal and rest breaks and failed to pay wages and reimburse business expenses to its California non-exempt employees. On November 12, 2021, the court granted, in part, the plaintiff's motion for class certification. The parties participated in voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding which obligated the Company to pay a gross settlement amount of $50.0 million, for which in exchange we will be released from all claims by the parties. On August 8, 2023, the court issued its final approval of the settlement and on August 9, 2023 final judgement was entered. The Company made its first payment of half of the settlement amount on August 28, 2023. Payment of the second half was made on November 27, 2023. As of July 7, 2024, the Company does not have any further amounts accrued on our condensed consolidated balance sheet for this matter.

---

J&D Restaurant Group — On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers the former franchisee presented. The parties participated in a mediation in April 2021, and again in December 2022, but the matter did not settle. The trial commenced on January 9, 2023 and on February 8, 2023, the jury returned a verdict finding the Company had not breached any contracts in terminating the franchise agreements or denying the proposed buyers. However, while the jury also found the Company had not violated the California Unfair Practices Act, it found for the plaintiff on the claim for breach of implied covenant of good faith and fair dealing, and awarded $8.0 million in damages. On May 9, 2023, the court granted the Company’s post-trial motion, overturning the jury verdict and ordering the plaintiff take nothing on its claims. As a result, the Company reversed the prior $8.0 million accrual, and as of July 7, 2024, the Company has no amounts accrued for this case on its condensed consolidated balance sheet. The Plaintiff has appealed the trial court’s post-trial rulings.

Other legal matters — In addition to the matters described above, we are subject to normal and routine litigation brought by former or current employees, customers, franchisees, vendors, landlords, shareholders, or others. We intend to defend ourselves in any such matters. Some of these matters may be covered, at least in part, by insurance or other third-party indemnity obligation. We record receivables from third party insurers when recovery has been determined to be probable.

Lease guarantees — We remain contingently liable for certain leases relating to our former Qdoba business which we sold in fiscal 2018. Under the Qdoba Purchase Agreement, the buyer has indemnified the Company of all claims related to these guarantees. As of July 7, 2024, the maximum potential liability of future undiscounted payments under these leases is approximately $20.9 million. The lease terms extend for a maximum of approximately 14 more years and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event of default, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. The Company has not recorded a liability for these guarantees as we believe the likelihood of making any future payments is remote.

			Year-to-date
			July 7, 2024						July 9, 2023
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment			$	3,825					$	2,472
Increase in dividends accrued or converted to common stock equivalents			$	210					$	212
Right-of use assets obtained in exchange for operating lease obligations			$	165,200					$	181,874
Right-of use assets obtained in exchange for finance lease obligations			$	—					$	870

---

			July 7, 2024						October 1, 2023
Accounts and other receivables, net:
Trade			$	79,971					$	93,660
Notes receivable, current portion			2,036						2,262
Income tax receivable			832						949
Other			7,762						6,953
Allowance for doubtful accounts			(4,373)						(4,146)
			$	86,228					$	99,678
Property and equipment, net:
Land			$	94,467					$	92,007
Buildings			962,745						968,221
Restaurant and other equipment			156,497						166,714
Construction in progress			57,970						31,647
			1,271,679						1,258,589
Less accumulated depreciation and amortization			(851,443)						(846,559)
			$	420,236					$	412,030
Other assets, net:
Company-owned life insurance policies			$	124,981					$	113,205
Deferred rent receivable			41,161						41,947
Franchise tenant improvement allowance			42,306						43,590
Notes receivable, less current portion			10,169						11,927
Other			35,515						30,038
			$	254,132					$	240,707
Accrued liabilities:
Legal accruals			$	16,045					$	40,877
Income tax liabilities			—						58,155
Payroll and related taxes			36,069						49,521
Insurance			29,017						31,349
Sales and property taxes			23,117						30,508
Deferred rent income			16,812						19,397
Advertising			9,078						15,597
Deferred franchise and development fees			6,534						5,952
Other			42,014						50,822
			$	178,686					$	302,178
Other long-term liabilities:
Defined benefit pension plans			$	46,897					$	48,375
Deferred franchise and development fees			43,690						44,522
Other			52,194						50,226
			$	142,781					$	143,123

Refranchising — Subsequent to the end of the third quarter of 2024, the Company signed agreements to refranchise 27 Del Taco restaurants in Los Angeles and surrounding cities for $13.1 million

Dividends — On August 2, 2024, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on September 19, 2024, to shareholders of record as of the close of business on August 30, 2024.

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v3.24.2.u1

COVER PAGE - shares	9 Months Ended
	Jul. 07, 2024	Jul. 31, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jul. 07, 2024
Document Transition Report	false
Entity File Number	1-9390
Entity Registrant Name	JACK IN THE BOX INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-2698708
Entity Address, Address Line One	9357 Spectrum Center Blvd.
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92123
City Area Code	858
Local Phone Number	571-2121
Title of 12(b) Security	Common Stock
Trading Symbol	JACK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		19,125,981
Entity Central Index Key	0000807882
Current Fiscal Year End Date	--09-29
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

v3.24.2.u1

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 07, 2024	Oct. 01, 2023
Current assets:
Cash	$ 21,646	$ 157,653
Restricted cash	29,112	28,254
Accounts and other receivables, net	86,228	99,678
Inventories	4,160	3,896
Prepaid expenses	12,121	16,911
Current assets held for sale	29,408	13,925
Other current assets	6,598	5,667
Total current assets	189,273	325,984
Property and equipment:
Property and equipment, at cost	1,271,679	1,258,589
Less accumulated depreciation and amortization	(851,443)	(846,559)
Property and equipment, net	420,236	412,030
Other assets:
Operating lease right-of-use assets	1,425,560	1,397,555
Intangible assets, net	10,873	11,330
Trademarks	283,500	283,500
Goodwill	161,645	329,986
Other assets, net	254,132	240,707
Total other assets	2,135,710	2,263,078
Total assets	2,745,219	3,001,092
Current liabilities:
Current maturities of long-term debt	29,999	29,964
Current operating lease liabilities	160,852	142,518
Accounts payable	68,964	84,960
Accrued liabilities	178,686	302,178
Total current liabilities	438,501	559,620
Long-term liabilities:
Long-term debt, net of current maturities	1,705,927	1,724,933
Long-term operating lease liabilities, net of current portion	1,284,718	1,265,514
Deferred tax liabilities	19,105	26,229
Other long-term liabilities	142,781	143,123
Total long-term liabilities	3,152,531	3,159,799
Stockholders’ deficit:
Preferred stock $0.01 par value, 15,000,000 shares authorized, none issued	0	0
Common stock $0.01 par value, 175,000,000 shares authorized, 82,819,241 and 82,645,814 issued, respectively	828	826
Capital in excess of par value	531,304	520,076
Retained earnings	1,853,118	1,937,598
Accumulated other comprehensive loss	(50,581)	(51,790)
Treasury stock, at cost, 63,694,503 and 62,910,964 shares, respectively	(3,180,482)	(3,125,037)
Total stockholders’ deficit	(845,813)	(718,327)
Total liabilities and stockholders' equity	$ 2,745,219	$ 3,001,092

v3.24.2.u1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 07, 2024	Oct. 01, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	175,000,000	175,000,000
Common stock, shares issued (in shares)	82,819,241	82,645,814
Treasury stock (in shares)	63,694,503	62,910,964

v3.24.2.u1

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Revenues	$ 369,171	$ 396,942	$ 1,222,016	$ 1,319,782
Operating costs and expenses, net:
Food and packaging	46,251	58,556	156,297	199,799
Payroll and employee benefits	57,917	63,871	185,025	217,547
Occupancy and other	32,365	37,274	106,773	127,920
Franchise occupancy expenses	57,989	53,930	187,704	173,803
Franchise support and other costs	3,853	4,079	12,907	8,623
Franchise advertising and other services expenses			200,201	192,875
Selling, general and administrative expenses	29,580	39,617	113,200	129,164
Depreciation and amortization	13,827	14,460	46,206	48,460
Pre-opening costs	851	182	1,918	667
Impairment of goodwill	162,624	0	162,624	0
Other operating expenses (income), net	5,641	7,656	16,343	5,135
Losses (gains) on the sale of company-operated restaurants	65	(5,794)	1,384	(10,323)
Total operating costs and expenses	471,407	333,400	1,190,582	1,093,670
Earnings (loss) from operations	(102,236)	63,542	31,434	226,112
Other pension and post-retirement expenses, net	1,579	1,608	5,264	5,359
Interest expense, net	18,402	18,662	61,491	64,167
Earnings (loss) before income taxes	(122,217)	43,272	(35,321)	156,586
Income taxes	83	14,104	23,316	47,657
Net earnings (loss)	$ (122,300)	$ 29,168	$ (58,637)	$ 108,929
Earnings (loss) per share:
Basic (in USD per share)	$ (6.29)	$ 1.42	$ (2.98)	$ 5.25
Diluted (in USD per share)	(6.26)	1.41	(2.96)	5.22
Cash dividends declared per common share (in USD per share)	$ 0.44	$ 0.44	$ 1.32	$ 1.32
Company restaurant sales
Revenues	$ 166,480	$ 198,516	$ 557,618	$ 671,311
Franchise rental revenues
Revenues	89,125	86,248	288,147	278,598
Operating costs and expenses, net:
Franchise advertising and other services expenses	60,444	59,569
Franchise royalties and other
Revenues	55,293	54,970	183,707	185,342
Franchise contributions for advertising and other services
Revenues	$ 58,273	$ 57,208	$ 192,544	$ 184,531

v3.24.2.u1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (122,300)	$ 29,168	$ (58,637)	$ 108,929
Other comprehensive income:
Actuarial losses and prior service costs reclassified to earnings	493	498	1,643	1,657
Tax effect	(130)	(132)	(434)	(436)
Other comprehensive income (loss), net of taxes	363	366	1,209	1,221
Comprehensive income (loss)	$ (121,937)	$ 29,534	$ (57,428)	$ 110,150

v3.24.2.u1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		9 Months Ended
		Jul. 07, 2024	Jul. 09, 2023
Cash flows from operating activities:
Net earnings (loss)		$ (58,637)	$ 108,929
Adjustments to reconcile net (loss) earnings to net cash provided by operating activities:
Depreciation and amortization		46,206	48,460
Amortization of franchise tenant improvement allowances and incentives		3,967	3,295
Deferred finance cost amortization		3,722	3,915
Excess tax deficiency from share-based compensation arrangements		5	71
Deferred income taxes		(10,314)	1,648
Share-based compensation expense		11,018	7,991
Pension and post-retirement expense		5,264	5,359
Gains on cash surrender value of company-owned life insurance		(11,776)	(8,331)
Losses (gains) on the sale of company-operated restaurants		1,384	(10,323)
Gains on acquisition of restaurants		(2,357)	0
Losses (gains) on the disposition of property and equipment, net	[1]	1,675	(9,155)
Impairment charges and other		163,169	6,232
Changes in assets and liabilities, excluding acquisitions:
Accounts and other receivables		17,385	12,902
Inventories		(262)	658
Prepaid expenses and other current assets		4,141	5,714
Operating lease right-of-use assets and lease liabilities		6,191	5,357
Accounts payable		(16,720)	(28,068)
Accrued liabilities		(114,100)	32,525
Pension and post-retirement contributions		(4,784)	(4,674)
Franchise tenant improvement allowance and incentive disbursements		(1,919)	(2,745)
Other		(3,995)	2,311
Cash flows provided by operating activities		39,263	182,071
Cash flows from investing activities:
Purchases of property and equipment		(85,768)	(56,669)
Proceeds from the sale of property and equipment		10,899	25,174
Proceeds from the sale and leaseback of assets		4,413	3,673
Proceeds from the sale of company-operated restaurants		2,168	51,845
Other		0	1,465
Cash flows (used in) provided by investing activities		(68,288)	25,488
Cash flows from financing activities:
Repayments of borrowings on revolving credit facilities		0	(50,000)
Principal repayments on debt		(22,288)	(22,620)
Dividends paid on common stock		(25,633)	(27,198)
Proceeds from issuance of common stock		2	263
Repurchases of common stock		(54,999)	(60,431)
Payroll tax payments for equity award issuances		(3,206)	(1,593)
Cash flows used in financing activities		(106,124)	(161,579)
Net (decrease) increase in cash and restricted cash		(135,149)	45,980
Cash and restricted cash at beginning of period		185,907	136,040
Cash and restricted cash at end of period		$ 50,758	$ 182,020
[1] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale

v3.24.2.u1

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Beginning balance (in shares) at Oct. 02, 2022		82,581
Beginning balance at Oct. 02, 2022	$ (736,192)	$ 826	$ 508,323	$ 1,842,947	$ (53,982)	$ (3,034,306)
Shares issued under stock plans, including tax benefit (in shares)		36
Share-based compensation	3,534		3,534
Dividends declared	(9,154)		67	(9,221)
Purchases of treasury stock	(14,999)					(14,999)
Net earnings	53,254			53,254
Other comprehensive income	489				489
Ending balance (in shares) at Jan. 22, 2023		82,617
Ending balance at Jan. 22, 2023	(703,068)	$ 826	511,924	1,886,980	(53,493)	(3,049,305)
Beginning balance (in shares) at Oct. 02, 2022		82,581
Beginning balance at Oct. 02, 2022	(736,192)	$ 826	508,323	1,842,947	(53,982)	(3,034,306)
Net earnings	108,929
Other comprehensive income	1,221
Ending balance (in shares) at Jul. 09, 2023		82,646
Ending balance at Jul. 09, 2023	(705,417)	$ 826	516,789	1,924,466	(52,761)	(3,094,737)
Beginning balance (in shares) at Jan. 22, 2023		82,617
Beginning balance at Jan. 22, 2023	(703,068)	$ 826	511,924	1,886,980	(53,493)	(3,049,305)
Shares issued under stock plans, including tax benefit (in shares)		12
Share-based compensation	2,398		2,398
Dividends declared	(9,066)		73	(9,139)
Purchases of treasury stock	(18,580)					(18,580)
Net earnings	26,507			26,507
Other comprehensive income	366				366
Ending balance (in shares) at Apr. 16, 2023		82,629
Ending balance at Apr. 16, 2023	(701,443)	$ 826	514,395	1,904,348	(53,127)	(3,067,885)
Shares issued under stock plans, including tax benefit (in shares)		17
Shares issued under stock plans, including tax benefit	263	$ 0	263
Share-based compensation	2,059		2,059
Dividends declared	(8,978)		72	(9,050)
Purchases of treasury stock	(26,852)					(26,852)
Net earnings	29,168			29,168
Other comprehensive income	366				366
Ending balance (in shares) at Jul. 09, 2023		82,646
Ending balance at Jul. 09, 2023	(705,417)	$ 826	516,789	1,924,466	(52,761)	(3,094,737)
Beginning balance (in shares) at Oct. 01, 2023		82,646
Beginning balance at Oct. 01, 2023	(718,327)	$ 826	520,076	1,937,598	(51,790)	(3,125,037)
Shares issued under stock plans, including tax benefit (in shares)		107
Shares issued under stock plans, including tax benefit	1	$ 1
Share-based compensation	4,820		4,820
Dividends declared	(8,652)		74	(8,726)
Purchases of treasury stock	(25,166)					(25,166)
Net earnings	38,683			38,683
Other comprehensive income	484				484
Ending balance (in shares) at Jan. 21, 2024		82,753
Ending balance at Jan. 21, 2024	(708,157)	$ 827	524,970	1,967,555	(51,306)	(3,150,203)
Beginning balance (in shares) at Oct. 01, 2023		82,646
Beginning balance at Oct. 01, 2023	(718,327)	$ 826	520,076	1,937,598	(51,790)	(3,125,037)
Dividends declared	(25,800)
Purchases of treasury stock	(55,400)
Net earnings	(58,637)
Other comprehensive income	1,209
Ending balance (in shares) at Jul. 07, 2024		82,819
Ending balance at Jul. 07, 2024	(845,813)	$ 828	531,304	1,853,118	(50,581)	(3,180,482)
Beginning balance (in shares) at Jan. 21, 2024		82,753
Beginning balance at Jan. 21, 2024	(708,157)	$ 827	524,970	1,967,555	(51,306)	(3,150,203)
Shares issued under stock plans, including tax benefit (in shares)		23
Shares issued under stock plans, including tax benefit	1	$ 1
Share-based compensation	3,841		3,841
Dividends declared	(8,515)		76	(8,591)
Purchases of treasury stock	(15,133)					(15,133)
Net earnings	24,980			24,980
Other comprehensive income	362				362
Ending balance (in shares) at Apr. 14, 2024		82,776
Ending balance at Apr. 14, 2024	(702,621)	$ 828	528,887	1,983,944	(50,944)	(3,165,336)
Shares issued under stock plans, including tax benefit (in shares)		43
Shares issued under stock plans, including tax benefit	0	$ 0
Share-based compensation	2,357		2,357
Dividends declared	(8,466)		60	(8,526)
Purchases of treasury stock	(15,146)					(15,146)
Net earnings	(122,300)			(122,300)
Other comprehensive income	363				363
Ending balance (in shares) at Jul. 07, 2024		82,819
Ending balance at Jul. 07, 2024	$ (845,813)	$ 828	$ 531,304	$ 1,853,118	$ (50,581)	$ (3,180,482)

v3.24.2.u1

BASIS OF PRESENTATION	9 Months Ended
	Jul. 07, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box® and Del Taco® restaurant brands. On March 8, 2022, the Company acquired Del Taco Restaurants, Inc. (“Del Taco”) for cash according to the terms and conditions of the Agreement and Plan of Merger, dated as of December 5, 2021. As of July 7, 2024, there were 144 company-operated and 2,051 franchise-operated Jack in the Box restaurants and 165 company-operated and 432 franchise-operated Del Taco restaurants. References to the Company throughout these notes to condensed consolidated financial statements are made using the first person notations of “we,” “us” and “our.” Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year. Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 12 weeks (“quarter”) and 40 weeks (“year-to-date”) ended July 7, 2024 and July 9, 2023, respectively, unless otherwise indicated. Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates. Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.6 million in 2024, and less than $0.1 million in 2023, respectively. Total contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter and year-to-date totaled $8.2 million and $26.4 million, respectively, in 2024, and $9.0 million and $30.3 million, respectively in 2023. Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased. The following table summarizes the activity in the allowance for doubtful accounts (in thousands): Year-to-date July 7, 2024 July 9, 2023 Balance as of beginning of period $ (4,146) $ (5,975) (Provision) reversal for expected credit losses (233) 1,833  Write-offs charged against the allowance 6  41  Balance as of end of period $ (4,373) $ (4,101) Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill. Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Refer also to Note 5, Goodwill and Intangible Assets, in the notes to the condensed consolidated financial statements for results of these tests and for additional information. Recent accounting pronouncements — In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure,” which updates reportable segment disclosure requirements. The ASU primarily requires enhanced disclosures about significant segment expenses and information used to assess segment performance and is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently evaluating the impact of adopting this pronouncement in our disclosures, and does not expect it to have a significant impact. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company does not expect this pronouncement to have a significant impact.

v3.24.2.u1

REVENUE	9 Months Ended
	Jul. 07, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants. Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees for both brands, as well as sourcing fees for Jack in the Box franchise agreements. Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the periods ended July 7, 2024 (in thousands): Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 100,355  $ 66,125  $ 166,480  $ 331,339  $ 226,279  $ 557,618  Franchise rental revenues 82,154  6,971  89,125  267,350  20,797  288,147  Franchise royalties 46,490  7,287  53,777  153,227  24,055  177,282  Marketing fees 46,412  6,084  52,496  153,055  19,843  172,898  Technology and sourcing fees 5,006  771  5,777  15,905  3,741  19,646  Franchise fees and other services 1,332  184  1,516  5,475  950  6,425  Total revenue $ 281,749  $ 87,422  $ 369,171  $ 926,351  $ 295,665  $ 1,222,016  The following table disaggregates revenue by segment and primary source for the periods ended July 9, 2023 (in thousands): Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 96,820  $ 101,696  $ 198,516  $ 318,451  $ 352,860  $ 671,311  Franchise rental revenues 83,271  2,977  86,248  270,277  8,321  278,598  Franchise royalties (1) 47,373  6,130  53,503  161,343  18,721  180,064  Marketing fees 47,323  5,004  52,327  154,153  15,268  169,421  Technology and sourcing fees 4,037  844  4,881  12,881  2,230  15,111  Franchise fees and other services 1,387  80  1,467  4,855  422  5,277  Total revenue $ 280,211  $ 116,731  $ 396,942  $ 921,960  $ 397,822  $ 1,319,782  ____________________________ (1)    In October 2022, a Jack in the Box franchise operator paid the Company $7.3 million to sell his restaurants to a new franchisee at the current standard royalty rate, which is lower than the royalty rate in the existing franchise agreements. The payment represented the difference between the royalty rates based on projected future sales for the remaining term of the existing agreements. The payment was non-refundable and not subject to any adjustments based on actual future sales. The Company determined the transaction represented the termination of the existing agreement rather than the transfer of an agreement between franchisees. As such, the $7.3 million was recognized in franchise royalty revenue during the first quarter of 2023. Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets. A summary of significant changes in contract liabilities is presented below (in thousands): Year-to-date July 7, 2024 July 9, 2023 Deferred franchise and development fees at beginning of period $ 50,471  $ 46,449  Revenue recognized (4,490) (4,140) Additions 4,243  6,665  Deferred franchise and development fees at end of period $ 50,224  $ 48,974  As of July 7, 2024, approximately $8.7 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening. The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of July 7, 2024 (in thousands): Remainder of 2024 $ 1,224  2025 5,157  2026 4,826  2027 4,489  2028 3,869  Thereafter 21,996  $ 41,561  The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers, which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.

v3.24.2.u1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE	9 Months Ended
	Jul. 07, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE	SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE Refranchisings — The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Restaurants sold to Jack in the Box franchisees —  —  —  5  Restaurants sold to Del Taco franchisees —  50  13 66  Proceeds from the sale of company-operated restaurants (1) $ 178  $ 33,428  $ 2,168  $ 51,845  Broker commissions —  (1,014) —  (1,014) Net assets sold (primarily property and equipment) 41  (6,705) (567) (10,798) Goodwill related to the sale of company-operated restaurants —  (14,194) (105) (21,503) Franchise fees —  (1,385) (454) (1,962) Sublease liabilities, net —  (3,580) (140) (4,777) Lease termination —  —  —  (393) Other (2) (284) (756) (2,286) (1,075) (Loss) gain on the sale of company-operated restaurants $ (65) $ 5,794  $ (1,384) $ 10,323  ____________________________ (1)Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2)Year-to-date amount in 2024 includes a $2.2 million impairment of assets in the first quarter of 2024 related to a Del Taco refranchising transaction that closed in the second quarter of 2024. Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of July 7, 2024 and October 1, 2023 have carrying amounts of $29.4 million and $13.9 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and iii) closed restaurant properties which we are marketing for sale.

v3.24.2.u1

FRANCHISE ACQUISITIONS	9 Months Ended
	Jul. 07, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
FRANCHISE ACQUISTIONS	FRANCHISE ACQUISITIONS Franchise acquisitions — During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $86 thousand as part of two separate transactions, and recognized related gains of $2.4 million. This amount is recorded in “Other operating expenses (income), net” in the accompanying condensed consolidated statements of earnings. For further information, see Note 8, Other Operating Expenses, Net, below in the notes to the condensed consolidated financial statement. The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands): Year-to-date July 7, 2024 Restaurants acquired from Jack in the Box franchisees —  Restaurants acquired from Del Taco franchisees 9  Purchase price (1) $ (86) Closing and acquisition costs (43) Property and equipment 3,612  Intangible assets 167  Operating lease right-of-use assets 3,211  Operating lease liabilities (4,505) Gain on the acquisition of franchise-operated restaurants $ 2,357  ____________________________ (1)Comprised of outstanding receivables from franchisee forgiven upon acquisition. The Company did not acquire any Jack in the Box or Del Taco franchise restaurants in the third quarter of 2024, nor in the year-to-date periods ended July 9, 2023. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3).

v3.24.2.u1

GOODWILL AND INTANGIBLE ASSETS, NET	9 Months Ended
	Jul. 07, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET The changes in the carrying amount of goodwill during year-to-date period ended July 7, 2024 was as follows (in thousands): Jack in the Box Del Taco Total 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 —  (105) (105) Reclassified to assets held for sale (173) (5,439) (5,612) Goodwill 135,854  188,415  324,269  Accumulated impairment losses —  (162,624) (162,624) Balance at July 7, 2024 $ 135,854  $ 25,791  $ 161,645  As of the June 9, 2024 testing date, the balance of the Del Taco reporting unit goodwill was $194.0 million. During the third quarter of 2024, the Company identified triggering events that indicated the goodwill allocated to the Del Taco reporting unit might be impaired. The triggering events related to i) a recent negative trend in Del Taco same store sales, ii) lower margins due in part to lower sales and wage increases required in California effective April 1, 2024 under AB 1228, iii) unfavorable changes in the economic environment specifically impacting our industry, including inflation and interest rates, and iv) a sustained lower share price. As a result, the Company performed a quantitative test over the Del Taco reporting unit, noting that the fair value of the reporting unit was less than the carrying value, which resulted in an impairment of goodwill of $162.6 million. The valuation used a blended approach with a discounted cash flow analysis in conjunction with a market approach. Assumptions and estimates used in determining fair value include future revenues, operating costs, new store openings, capital expenditures, a discount rate that approximates the Company’s weighted average cost of capital and a selection of comparable companies. The Company also performed a quantitative analysis over its indefinte-lived intangible trademark asset, as well as over its definite-lived intangible assets to determine whether any impairment would need to be recognized, noting none. The company also performed a quantitative analysis over its long-lived assets, noting impairment of $0.1 million, which was recorded in the quarter. The Company determined that there was no such triggering event for the Jack in the Box reporting unit. The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands): July 7, 2024 October 1, 2023 Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671  $ (564) $ 2,107  $ 2,671  $ (381) $ 2,290  Franchise contracts 9,700  (1,264) 8,436  9,700  (850) 8,850  Reacquired franchise rights 464  (134) 330  297  (107) 190  $ 12,835  $ (1,962) $ 10,873  $ 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  The following table summarizes, as of July 7, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands): Remainder of 2024 $ 187  2025 816  2026 814  2027 826  2028 772  Thereafter 7,458  $ 10,873

v3.24.2.u1

LEASES	9 Months Ended
	Jul. 07, 2024
Leases [Abstract]
LEASES	LEASES Nature of leases — The Company owns restaurant sites and also leases restaurant sites from third parties. Some of these owned or leased sites are leased and/or subleased to franchisees. Initial terms of our real estate leases are generally 20 years, exclusive of options to renew, which are generally exercisable at our sole discretion for 1 to 20 years. In some instances, our leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurants also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. Variable lease costs include contingent rent, cost-of-living index adjustments, and payments for additional rent such as real estate taxes, insurance, and common area maintenance, which are excluded from the measurement of the lease liability. As lessor, our leases and subleases primarily consist of restaurants that have been leased to franchisees in connection with refranchising transactions. Revenues from leasing arrangements with our franchisees are presented in “Franchise rental revenues” in the accompanying condensed consolidated statements of earnings, and the related expenses are presented in “Franchise occupancy expenses.” The following table presents rental income for the periods presented (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Operating lease income - franchise $ 59,767  $ 56,052  $ 197,461  $ 185,285  Variable lease income - franchise 28,618  29,857  89,339  92,836  Amortization of sublease assets and liabilities, net 740  339  1,347  477  Franchise rental revenues $ 89,125  $ 86,248  $ 288,147  $ 278,598  Operating lease income - closed restaurants and other (1) $ 1,755  $ 1,692  $ 5,926  $ 5,717  ____________________________ (1)Includes closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

v3.24.2.u1

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jul. 07, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Financial assets and liabilities — The following table presents our financial assets and liabilities measured at fair value on a recurring basis (in thousands): Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Fair value measurements as of July 7, 2024: Non-qualified deferred compensation plan (1) $ 17,879  $ 17,879  $ —  $ —  Total liabilities at fair value $ 17,879  $ 17,879  $ —  $ —  Fair value measurements as of October 1, 2023: Non-qualified deferred compensation plan (1) $ 15,051  $ 15,051  $ —  $ —  Total liabilities at fair value $ 15,051  $ 15,051  $ —  $ —  ____________________________ (1)The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities. The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of July 7, 2024 and October 1, 2023 (in thousands): July 7, 2024 October 1, 2023 Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 701,438  $ 670,848  $ 706,875  $ 640,046  Series 2022 Class A-2 Notes $ 1,050,500  $ 953,959  $ 1,067,000  $ 903,056  The fair value of the Class A-2 Notes was estimated using Level 2 inputs based on quoted market prices in markets that are not considered active markets. Non-financial assets and liabilities — The Company’s non-financial instruments, which primarily consist of property and equipment, operating lease right-of-use assets, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis, or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value. In connection with our impairment reviews performed during 2024, the Company impaired certain Del Taco assets. For further information, see Note 3, Summary of Refranchisings and Assets Held For Sale, Note 5, Goodwill and Intangible Assets, Net, and Note 8, Other Operating Expenses (Income), Net in the notes to the condensed consolidated financial statements.

v3.24.2.u1

OTHER OPERATING (INCOME) EXPENSES, NET	9 Months Ended
	Jul. 07, 2024
Restructuring and Related Activities [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSES (INCOME), NET Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Acquisition, integration, and strategic initiatives (1) $ 4,723  $ 2,463  $ 14,612  $ 5,359  Costs of closed restaurants and other (2) 160  1,272  1,792  4,017  Operating restaurant impairment charges (3) 136  4,395  136  4,395  Accelerated depreciation 95  66  485  519  Gains on acquisition of restaurants (4) —  —  (2,357) —  Losses (gains) on disposition of property and equipment, net (5) 527  (540) 1,675  (9,155)     Other operating expenses (income), net $ 5,641  $ 7,656  $ 16,343  $ 5,135  ____________________________ (1)Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. (2)Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. (3)In 2023, restaurant impairment charges related to underperforming Del Taco restaurants held for sale. 2024 impairment charges are related to one underperforming Del Taco restaurant. (4)Relates to the gains on acquisition of 9 Del Taco restaurants. (5)In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

v3.24.2.u1

SEGMENT REPORTING	9 Months Ended
	Jul. 07, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. In 2024, our chief operating decision maker revised the method by which they determine performance and strategy for our segments. This change was made to reflect a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both brands. This segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. This change to our segment reporting did not change our reporting units for goodwill. The Company measures and evaluates our segments based on segment revenues and segment profit. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include certain unallocated costs such share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.” Our measure of segment profit excludes depreciation and amortization, share-based compensation, company-owned life insurance (“COLI”) gains, net of changes in our non-qualified deferred compensation obligation supported by these policies, acquisition, integration, and strategic initiatives, losses (gains) on the sale of company-operated restaurants, gains on acquisition of restaurants, and amortization of favorable and unfavorable leases and subleases, net. The following table provides information related to our operating segments in each period (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Revenues by segment: Jack in the Box restaurant operations $ 281,749  $ 280,211  $ 926,351  $ 921,960  Del Taco restaurant operations 87,422  116,731  295,665  397,822  Consolidated revenues $ 369,171  $ 396,942  $ 1,222,016  $ 1,319,782  Segment profit reconciliation: Jack in the Box segment profit $ 86,573  $ 88,067  $ 287,295  $ 300,950  Del Taco segment profit 8,884  7,970  29,295  37,476  Shared services and unallocated costs (17,128) (19,810) (60,535) (66,537) Depreciation and amortization 13,827  14,460  46,206  48,460  Acquisition, integration, and strategic initiatives 4,723  2,463  14,612  5,359  Share-based compensation 2,357  2,059  11,018  7,991  Net COLI gains (3,223) (579) (9,289) (7,147) Goodwill impairment 162,624  —  162,624  —  Losses (gains) on the sale of company-operated restaurants 65  (5,794) 1,384  (10,323) Gains on acquisition of restaurants —  —  (2,357) —  Amortization of favorable and unfavorable leases and subleases, net 192  76  423  1,437  (Loss) earnings from operations $ (102,236) $ 63,542  $ 31,434  $ 226,112  The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

v3.24.2.u1

INCOME TAXES	9 Months Ended
	Jul. 07, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Under GAAP, the Company ordinarily calculates its provision for income taxes at the end of each interim reporting period by computing an estimated annual effective tax rate adjusted for tax items that are discrete to each period. For the third quarter of fiscal year 2024, the Company calculated its interim tax provision based on actual year-to-date results because small changes in forecasted pre-tax book income led to large differences in the estimated annual effective tax rate. For the third quarter and year-to-date of fiscal year 2024, the Company recorded income tax provisions of $0.1 million and $23.3 million, respectively, resulting in effective tax rates of negative 0.1% and negative 66.0%, respectively. The effective tax rates for such periods differed from the U.S. statutory tax rate primarily due to the impairment of non-deductible goodwill partially offset by the reversal of state deferred tax liabilities on basis difference of investments in subsidiaries and non-taxable gains from the market performance of insurance products used to fund certain non-qualified retirement plans. For the third quarter and year-to-date of fiscal year 2023, the Company recorded income tax provisions of $14.1 million and $47.7 million, respectively, resulting in effective tax rates of 32.6% and 30.4%, respectively. The effective tax rates for such periods differed from the U.S. statutory tax rate primarily due to the impact of estimated disposals of non-deductible goodwill attributable to refranchising transactions partially offset by non-taxable gains from the market performance of insurance products used to fund certain non-qualified retirement plans.

v3.24.2.u1

RETIREMENT PLANS	9 Months Ended
	Jul. 07, 2024
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS Defined benefit pension plans — The Company sponsors two defined benefit pension plans, a frozen “Qualified Plan” covering substantially all full-time employees hired prior to January 1, 2011, and an unfunded supplemental executive retirement plan (“SERP”) which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007. Benefits under both plans are based on the employee’s years of service and compensation over defined periods of employment. Post-retirement healthcare plans — The Company also sponsors two healthcare plans, closed to new participants, that provide post-retirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and they contain other cost-sharing features such as deductibles and coinsurance. Net periodic benefit cost (credit) — The components of net periodic benefit cost (credit) in each period were as follows (in thousands):  Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Defined benefit pension plans: Interest cost $ 4,380  $ 4,434  $ 14,599  $ 14,782  Expected return on plan assets (3,457) (3,486) (11,524) (11,619) Actuarial losses (1) 701  708  2,335  2,359  Amortization of unrecognized prior service costs (1) 3  5  11  15  Net periodic benefit cost $ 1,627  $ 1,661  $ 5,421  $ 5,537  Post-retirement healthcare plans: Interest cost $ 164  $ 162  $ 547  $ 539  Actuarial gains (1) (211) (215) (703) (717) Net periodic benefit credit $ (47) $ (53) $ (156) $ (178) ____________________________ (1)Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.” Future cash flows — The Company’s policy is to fund our plans at or above the minimum required by law. As of the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2024 contributions are as follows (in thousands): SERP Post-Retirement Healthcare Plans Net year-to-date contributions $ 3,930  $ 854  Remaining estimated net contributions during fiscal 2024 $ 1,208  $ 251  The Company continues to evaluate contributions to our Qualified Plan based on changes in pension assets as a result of asset performance in the current market and the economic environment. The Company does not anticipate making any contributions to our Qualified Plan in fiscal 2024.

v3.24.2.u1

STOCKHOLDERS EQUITY AND REPURCHAES OF COMMON STOCK	9 Months Ended
	Jul. 07, 2024
Stockholders' Equity Note [Abstract]
STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK	STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK Repurchases of common stock — The Company repurchased 0.8 million shares of its common stock in the year-to-date period ended July 7, 2024 for an aggregate cost of $55.4 million, including applicable excise tax. As of July 7, 2024, there was $195.0 million remaining under share repurchase programs authorized by the Board of Directors which do not expire. Dividends — Through July 7, 2024, the Board of Directors declared three cash dividends of $0.44 per common share totaling $25.8 million. Future dividends are subject to approval by our Board of Directors.

v3.24.2.u1

AVERAGE SHARES OUTSTANDING	9 Months Ended
	Jul. 07, 2024
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
AVERAGE SHARES OUTSTANDING	AVERAGE SHARES OUTSTANDING The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Weighted-average shares outstanding – basic 19,454  20,487  19,690  20,738  Effect of potentially dilutive securities: Nonvested stock awards and units 74  161  133  122  Stock options —  1  —  1  Performance share awards 13  —  13  —  Weighted-average shares outstanding – diluted 19,541  20,649  19,836  20,861  Excluded from diluted weighted-average shares outstanding: Antidilutive 257  15  22  26  Performance conditions not satisfied at the end of the period 136  105  136  105

v3.24.2.u1

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 07, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in our financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. As of July 7, 2024, the Company had accruals of $16.0 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our consolidated balance sheet. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated, or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. The Company regularly reviews contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Any estimate is not an indication of expected loss, if any, or of the Company’s maximum possible loss exposure and the ultimate amount of loss may differ materially from these estimates in the near term. Gessele v. Jack in the Box Inc. — In August 2010, five former Jack in the Box employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that Jack in the Box failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. In 2016, the court dismissed the federal claims and those relating to franchise employees. In June 2017, the court granted class certification with respect to state law claims of improper deductions and late payment of final wages. The parties participated in a voluntary mediation on March 16, 2020, but the matter did not settle. On October 24, 2022, a jury awarded plaintiffs approximately $6.4 million in damages and penalties. The Company continues to dispute liability and the damage award and both parties have filed appeals of the verdict. As of July 7, 2024, the Company has accrued the verdict amount above, as well as estimated prejudgment and post-judgment interest and fee award, for an additional $9.1 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet. The Company will continue to accrue for post-judgment interest until the matter is resolved. Torrez — In March 2014, a former Del Taco employee filed a purported Private Attorneys General Act claim and class action alleging various causes of action under California’s labor, wage, and hour laws. The plaintiff generally alleges Del Taco did not appropriately provide meal and rest breaks and failed to pay wages and reimburse business expenses to its California non-exempt employees. On November 12, 2021, the court granted, in part, the plaintiff's motion for class certification. The parties participated in voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding which obligated the Company to pay a gross settlement amount of $50.0 million, for which in exchange we will be released from all claims by the parties. On August 8, 2023, the court issued its final approval of the settlement and on August 9, 2023 final judgement was entered. The Company made its first payment of half of the settlement amount on August 28, 2023. Payment of the second half was made on November 27, 2023. As of July 7, 2024, the Company does not have any further amounts accrued on our condensed consolidated balance sheet for this matter. J&D Restaurant Group — On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers the former franchisee presented. The parties participated in a mediation in April 2021, and again in December 2022, but the matter did not settle. The trial commenced on January 9, 2023 and on February 8, 2023, the jury returned a verdict finding the Company had not breached any contracts in terminating the franchise agreements or denying the proposed buyers. However, while the jury also found the Company had not violated the California Unfair Practices Act, it found for the plaintiff on the claim for breach of implied covenant of good faith and fair dealing, and awarded $8.0 million in damages. On May 9, 2023, the court granted the Company’s post-trial motion, overturning the jury verdict and ordering the plaintiff take nothing on its claims. As a result, the Company reversed the prior $8.0 million accrual, and as of July 7, 2024, the Company has no amounts accrued for this case on its condensed consolidated balance sheet. The Plaintiff has appealed the trial court’s post-trial rulings. Other legal matters — In addition to the matters described above, we are subject to normal and routine litigation brought by former or current employees, customers, franchisees, vendors, landlords, shareholders, or others. We intend to defend ourselves in any such matters. Some of these matters may be covered, at least in part, by insurance or other third-party indemnity obligation. We record receivables from third party insurers when recovery has been determined to be probable. Lease guarantees — We remain contingently liable for certain leases relating to our former Qdoba business which we sold in fiscal 2018. Under the Qdoba Purchase Agreement, the buyer has indemnified the Company of all claims related to these guarantees. As of July 7, 2024, the maximum potential liability of future undiscounted payments under these leases is approximately $20.9 million. The lease terms extend for a maximum of approximately 14 more years and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event of default, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. The Company has not recorded a liability for these guarantees as we believe the likelihood of making any future payments is remote.

v3.24.2.u1

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	9 Months Ended
	Jul. 07, 2024
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands) Year-to-date   July 7, 2024 July 9, 2023 Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ 3,825  $ 2,472  Increase in dividends accrued or converted to common stock equivalents $ 210  $ 212  Right-of use assets obtained in exchange for operating lease obligations $ 165,200  $ 181,874  Right-of use assets obtained in exchange for finance lease obligations $ —  $ 870

v3.24.2.u1

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	9 Months Ended
	Jul. 07, 2024
Balance Sheet Related Disclosures [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) July 7, 2024 October 1, 2023 Accounts and other receivables, net: Trade $ 79,971  $ 93,660  Notes receivable, current portion 2,036  2,262  Income tax receivable 832  949  Other 7,762  6,953  Allowance for doubtful accounts (4,373) (4,146) $ 86,228  $ 99,678  Property and equipment, net: Land $ 94,467  $ 92,007  Buildings 962,745  968,221  Restaurant and other equipment 156,497  166,714  Construction in progress 57,970  31,647  1,271,679  1,258,589  Less accumulated depreciation and amortization (851,443) (846,559) $ 420,236  $ 412,030  Other assets, net: Company-owned life insurance policies $ 124,981  $ 113,205  Deferred rent receivable 41,161  41,947  Franchise tenant improvement allowance 42,306  43,590  Notes receivable, less current portion 10,169  11,927  Other 35,515  30,038  $ 254,132  $ 240,707  Accrued liabilities: Legal accruals $ 16,045  $ 40,877  Income tax liabilities —  58,155  Payroll and related taxes 36,069  49,521  Insurance 29,017  31,349  Sales and property taxes 23,117  30,508  Deferred rent income 16,812  19,397  Advertising 9,078  15,597  Deferred franchise and development fees 6,534  5,952  Other 42,014  50,822  $ 178,686  $ 302,178  Other long-term liabilities: Defined benefit pension plans $ 46,897  $ 48,375  Deferred franchise and development fees 43,690  44,522  Other 52,194  50,226  $ 142,781  $ 143,123

v3.24.2.u1

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 07, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Refranchising — Subsequent to the end of the third quarter of 2024, the Company signed agreements to refranchise 27 Del Taco restaurants in Los Angeles and surrounding cities for $13.1 million Dividends — On August 2, 2024, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on September 19, 2024, to shareholders of record as of the close of business on August 30, 2024.

v3.24.2.u1

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				4 Months Ended		9 Months Ended
	Jul. 07, 2024	Apr. 14, 2024	Jul. 09, 2023	Apr. 16, 2023	Jan. 21, 2024	Jan. 22, 2023	Jul. 07, 2024	Jul. 09, 2023
Pay vs Performance Disclosure
Net earnings	$ (122,300)	$ 24,980	$ 29,168	$ 26,507	$ 38,683	$ 53,254	$ (58,637)	$ 108,929

v3.24.2.u1

Insider Trading Arrangements	3 Months Ended
	Jul. 07, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

v3.24.2.u1

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jul. 07, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of operations	Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box® and Del Taco® restaurant brands.
Basis of presentation	Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year.
Fiscal year	Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 12 weeks (“quarter”) and 40 weeks (“year-to-date”) ended July 7, 2024 and July 9, 2023, respectively, unless otherwise indicated.
Use of estimates	Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.
Advertising costs	Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.6 million in 2024, and less than $0.1 million in 2023, respectively. Total contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter and year-to-date totaled $8.2 million and $26.4 million, respectively, in 2024, and $9.0 million and $30.3 million, respectively in 2023.
Allowance for credit losses	Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased.
Business combinations	Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill.
Recent accounting pronouncements	Recent accounting pronouncements — In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure,” which updates reportable segment disclosure requirements. The ASU primarily requires enhanced disclosures about significant segment expenses and information used to assess segment performance and is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently evaluating the impact of adopting this pronouncement in our disclosures, and does not expect it to have a significant impact. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company does not expect this pronouncement to have a significant impact.
Goodwill and Intangible Assets, Policy	Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Refer also to Note 5, Goodwill and Intangible Assets, in the notes to the condensed consolidated financial statements for results of these tests and for additional information.

v3.24.2.u1

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jul. 07, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Allowance for Doubtful Accounts	The following table summarizes the activity in the allowance for doubtful accounts (in thousands): Year-to-date July 7, 2024 July 9, 2023 Balance as of beginning of period $ (4,146) $ (5,975) (Provision) reversal for expected credit losses (233) 1,833  Write-offs charged against the allowance 6  41  Balance as of end of period $ (4,373) $ (4,101)

v3.24.2.u1

REVENUE (Tables)	9 Months Ended
	Jul. 07, 2024
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the periods ended July 7, 2024 (in thousands): Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 100,355  $ 66,125  $ 166,480  $ 331,339  $ 226,279  $ 557,618  Franchise rental revenues 82,154  6,971  89,125  267,350  20,797  288,147  Franchise royalties 46,490  7,287  53,777  153,227  24,055  177,282  Marketing fees 46,412  6,084  52,496  153,055  19,843  172,898  Technology and sourcing fees 5,006  771  5,777  15,905  3,741  19,646  Franchise fees and other services 1,332  184  1,516  5,475  950  6,425  Total revenue $ 281,749  $ 87,422  $ 369,171  $ 926,351  $ 295,665  $ 1,222,016  The following table disaggregates revenue by segment and primary source for the periods ended July 9, 2023 (in thousands): Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 96,820  $ 101,696  $ 198,516  $ 318,451  $ 352,860  $ 671,311  Franchise rental revenues 83,271  2,977  86,248  270,277  8,321  278,598  Franchise royalties (1) 47,373  6,130  53,503  161,343  18,721  180,064  Marketing fees 47,323  5,004  52,327  154,153  15,268  169,421  Technology and sourcing fees 4,037  844  4,881  12,881  2,230  15,111  Franchise fees and other services 1,387  80  1,467  4,855  422  5,277  Total revenue $ 280,211  $ 116,731  $ 396,942  $ 921,960  $ 397,822  $ 1,319,782  ____________________________
Changes in Contract Liabilities	A summary of significant changes in contract liabilities is presented below (in thousands): Year-to-date July 7, 2024 July 9, 2023 Deferred franchise and development fees at beginning of period $ 50,471  $ 46,449  Revenue recognized (4,490) (4,140) Additions 4,243  6,665  Deferred franchise and development fees at end of period $ 50,224  $ 48,974
Remaining Performance Obligation, Expected Timing of Satisfaction	The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of July 7, 2024 (in thousands): Remainder of 2024 $ 1,224  2025 5,157  2026 4,826  2027 4,489  2028 3,869  Thereafter 21,996  $ 41,561

v3.24.2.u1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE (Tables)	9 Months Ended
	Jul. 07, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Schedule of Refranchisings and Franchise Acquisitions	The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Restaurants sold to Jack in the Box franchisees —  —  —  5  Restaurants sold to Del Taco franchisees —  50  13 66  Proceeds from the sale of company-operated restaurants (1) $ 178  $ 33,428  $ 2,168  $ 51,845  Broker commissions —  (1,014) —  (1,014) Net assets sold (primarily property and equipment) 41  (6,705) (567) (10,798) Goodwill related to the sale of company-operated restaurants —  (14,194) (105) (21,503) Franchise fees —  (1,385) (454) (1,962) Sublease liabilities, net —  (3,580) (140) (4,777) Lease termination —  —  —  (393) Other (2) (284) (756) (2,286) (1,075) (Loss) gain on the sale of company-operated restaurants $ (65) $ 5,794  $ (1,384) $ 10,323  ____________________________ (1)Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2)Year-to-date amount in 2024 includes a $2.2 million impairment of assets in the first quarter of 2024 related to a Del Taco refranchising transaction that closed in the second quarter of 2024.

v3.24.2.u1

FRANCHISE ACQUISITIONS (Tables)	9 Months Ended
	Jul. 07, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Summary of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands): Year-to-date July 7, 2024 Restaurants acquired from Jack in the Box franchisees —  Restaurants acquired from Del Taco franchisees 9  Purchase price (1) $ (86) Closing and acquisition costs (43) Property and equipment 3,612  Intangible assets 167  Operating lease right-of-use assets 3,211  Operating lease liabilities (4,505) Gain on the acquisition of franchise-operated restaurants $ 2,357  ____________________________ (1)Comprised of outstanding receivables from franchisee forgiven upon acquisition.

v3.24.2.u1

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Jul. 07, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill during year-to-date period ended July 7, 2024 was as follows (in thousands): Jack in the Box Del Taco Total 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 —  (105) (105) Reclassified to assets held for sale (173) (5,439) (5,612) Goodwill 135,854  188,415  324,269  Accumulated impairment losses —  (162,624) (162,624) Balance at July 7, 2024 $ 135,854  $ 25,791  $ 161,645
Schedule of Intangible Assets	The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands): July 7, 2024 October 1, 2023 Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671  $ (564) $ 2,107  $ 2,671  $ (381) $ 2,290  Franchise contracts 9,700  (1,264) 8,436  9,700  (850) 8,850  Reacquired franchise rights 464  (134) 330  297  (107) 190  $ 12,835  $ (1,962) $ 10,873  $ 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
Schedule of the Estimated Amortization Expense	The following table summarizes, as of July 7, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands): Remainder of 2024 $ 187  2025 816  2026 814  2027 826  2028 772  Thereafter 7,458  $ 10,873

v3.24.2.u1

LEASES (Tables)	9 Months Ended
	Jul. 07, 2024
Leases [Abstract]
Lease Income	The following table presents rental income for the periods presented (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Operating lease income - franchise $ 59,767  $ 56,052  $ 197,461  $ 185,285  Variable lease income - franchise 28,618  29,857  89,339  92,836  Amortization of sublease assets and liabilities, net 740  339  1,347  477  Franchise rental revenues $ 89,125  $ 86,248  $ 288,147  $ 278,598  Operating lease income - closed restaurants and other (1) $ 1,755  $ 1,692  $ 5,926  $ 5,717  ____________________________ (1)Includes closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

v3.24.2.u1

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Jul. 07, 2024
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis (in thousands): Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Fair value measurements as of July 7, 2024: Non-qualified deferred compensation plan (1) $ 17,879  $ 17,879  $ —  $ —  Total liabilities at fair value $ 17,879  $ 17,879  $ —  $ —  Fair value measurements as of October 1, 2023: Non-qualified deferred compensation plan (1) $ 15,051  $ 15,051  $ —  $ —  Total liabilities at fair value $ 15,051  $ 15,051  $ —  $ —  ____________________________ (1)The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities.
Carrying Value and Estimated Fair Value of Notes	The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of July 7, 2024 and October 1, 2023 (in thousands): July 7, 2024 October 1, 2023 Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 701,438  $ 670,848  $ 706,875  $ 640,046  Series 2022 Class A-2 Notes $ 1,050,500  $ 953,959  $ 1,067,000  $ 903,056

v3.24.2.u1

OTHER OPERATING (INCOME) EXPENSES, NET (Tables)	9 Months Ended
	Jul. 07, 2024
Restructuring and Related Activities [Abstract]
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring	Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Acquisition, integration, and strategic initiatives (1) $ 4,723  $ 2,463  $ 14,612  $ 5,359  Costs of closed restaurants and other (2) 160  1,272  1,792  4,017  Operating restaurant impairment charges (3) 136  4,395  136  4,395  Accelerated depreciation 95  66  485  519  Gains on acquisition of restaurants (4) —  —  (2,357) —  Losses (gains) on disposition of property and equipment, net (5) 527  (540) 1,675  (9,155)     Other operating expenses (income), net $ 5,641  $ 7,656  $ 16,343  $ 5,135  ____________________________ (1)Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. (2)Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. (3)In 2023, restaurant impairment charges related to underperforming Del Taco restaurants held for sale. 2024 impairment charges are related to one underperforming Del Taco restaurant. (4)Relates to the gains on acquisition of 9 Del Taco restaurants. (5)In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

v3.24.2.u1

SEGMENT REPORTING (Tables)	9 Months Ended
	Jul. 07, 2024
Segment Reporting [Abstract]
Schedule of Operating Segments	The following table provides information related to our operating segments in each period (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Revenues by segment: Jack in the Box restaurant operations $ 281,749  $ 280,211  $ 926,351  $ 921,960  Del Taco restaurant operations 87,422  116,731  295,665  397,822  Consolidated revenues $ 369,171  $ 396,942  $ 1,222,016  $ 1,319,782  Segment profit reconciliation: Jack in the Box segment profit $ 86,573  $ 88,067  $ 287,295  $ 300,950  Del Taco segment profit 8,884  7,970  29,295  37,476  Shared services and unallocated costs (17,128) (19,810) (60,535) (66,537) Depreciation and amortization 13,827  14,460  46,206  48,460  Acquisition, integration, and strategic initiatives 4,723  2,463  14,612  5,359  Share-based compensation 2,357  2,059  11,018  7,991  Net COLI gains (3,223) (579) (9,289) (7,147) Goodwill impairment 162,624  —  162,624  —  Losses (gains) on the sale of company-operated restaurants 65  (5,794) 1,384  (10,323) Gains on acquisition of restaurants —  —  (2,357) —  Amortization of favorable and unfavorable leases and subleases, net 192  76  423  1,437  (Loss) earnings from operations $ (102,236) $ 63,542  $ 31,434  $ 226,112

v3.24.2.u1

RETIREMENT PLANS (Tables)	9 Months Ended
	Jul. 07, 2024
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	The components of net periodic benefit cost (credit) in each period were as follows (in thousands):  Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Defined benefit pension plans: Interest cost $ 4,380  $ 4,434  $ 14,599  $ 14,782  Expected return on plan assets (3,457) (3,486) (11,524) (11,619) Actuarial losses (1) 701  708  2,335  2,359  Amortization of unrecognized prior service costs (1) 3  5  11  15  Net periodic benefit cost $ 1,627  $ 1,661  $ 5,421  $ 5,537  Post-retirement healthcare plans: Interest cost $ 164  $ 162  $ 547  $ 539  Actuarial gains (1) (211) (215) (703) (717) Net periodic benefit credit $ (47) $ (53) $ (156) $ (178) ____________________________ (1)Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”
Schedule of Defined Benefit Plan Contribution	Details regarding 2024 contributions are as follows (in thousands): SERP Post-Retirement Healthcare Plans Net year-to-date contributions $ 3,930  $ 854  Remaining estimated net contributions during fiscal 2024 $ 1,208  $ 251

v3.24.2.u1

AVERAGE SHARES OUTSTANDING (Tables)	9 Months Ended
	Jul. 07, 2024
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Reconciliation Of Basic Weighted-Average Shares Outstanding To Diluted Weighted-Average Shares Outstanding	The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding (in thousands): Quarter Year-to-date July 7, 2024 July 9, 2023 July 7, 2024 July 9, 2023 Weighted-average shares outstanding – basic 19,454  20,487  19,690  20,738  Effect of potentially dilutive securities: Nonvested stock awards and units 74  161  133  122  Stock options —  1  —  1  Performance share awards 13  —  13  —  Weighted-average shares outstanding – diluted 19,541  20,649  19,836  20,861  Excluded from diluted weighted-average shares outstanding: Antidilutive 257  15  22  26  Performance conditions not satisfied at the end of the period 136  105  136  105

v3.24.2.u1

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	9 Months Ended
	Jul. 07, 2024
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Year-to-date   July 7, 2024 July 9, 2023 Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ 3,825  $ 2,472  Increase in dividends accrued or converted to common stock equivalents $ 210  $ 212  Right-of use assets obtained in exchange for operating lease obligations $ 165,200  $ 181,874  Right-of use assets obtained in exchange for finance lease obligations $ —  $ 870

v3.24.2.u1

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)	9 Months Ended
	Jul. 07, 2024
Balance Sheet Related Disclosures [Abstract]
Schedule of Supplemental Balance Sheet Disclosures	July 7, 2024 October 1, 2023 Accounts and other receivables, net: Trade $ 79,971  $ 93,660  Notes receivable, current portion 2,036  2,262  Income tax receivable 832  949  Other 7,762  6,953  Allowance for doubtful accounts (4,373) (4,146) $ 86,228  $ 99,678  Property and equipment, net: Land $ 94,467  $ 92,007  Buildings 962,745  968,221  Restaurant and other equipment 156,497  166,714  Construction in progress 57,970  31,647  1,271,679  1,258,589  Less accumulated depreciation and amortization (851,443) (846,559) $ 420,236  $ 412,030  Other assets, net: Company-owned life insurance policies $ 124,981  $ 113,205  Deferred rent receivable 41,161  41,947  Franchise tenant improvement allowance 42,306  43,590  Notes receivable, less current portion 10,169  11,927  Other 35,515  30,038  $ 254,132  $ 240,707  Accrued liabilities: Legal accruals $ 16,045  $ 40,877  Income tax liabilities —  58,155  Payroll and related taxes 36,069  49,521  Insurance 29,017  31,349  Sales and property taxes 23,117  30,508  Deferred rent income 16,812  19,397  Advertising 9,078  15,597  Deferred franchise and development fees 6,534  5,952  Other 42,014  50,822  $ 178,686  $ 302,178  Other long-term liabilities: Defined benefit pension plans $ 46,897  $ 48,375  Deferred franchise and development fees 43,690  44,522  Other 52,194  50,226  $ 142,781  $ 143,123

v3.24.2.u1

BASIS OF PRESENTATION - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 07, 2024 USD ($)	Jul. 09, 2023 USD ($)	Jul. 07, 2024 USD ($) reporting_unit restaurant segment	Jul. 09, 2023 USD ($)
Net Investment Income [Line Items]
Number of operating segments | segment			2
Contractual obligation | $			$ 0.6	$ 0.1
Marketing and advertising expense | $	$ 8.2	$ 9.0	$ 26.4	$ 30.3
Number of reporting units | reporting_unit			2
Jack in the Box restaurant operations
Net Investment Income [Line Items]
Contractual obligation (percent)			5.00%	5.00%
Del Taco
Net Investment Income [Line Items]
Contractual obligation (percent)			4.00%
Company operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments			144
Company operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments			165
Franchise-operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments			2,051
Franchise-operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments			432

v3.24.2.u1

BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023
Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (4,146)	$ (5,975)
(Provision) reversal for expected credit losses	(233)	1,833
Write-offs charged against the allowance	6	41
Balance as of end of period	$ (4,373)	$ (4,101)

v3.24.2.u1

REVENUE - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2022	Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Disaggregation of Revenue [Line Items]
Term of franchise				20 years
Revenues		$ 369,171	$ 396,942	$ 1,222,016	$ 1,319,782
Development fees		8,700		8,700
Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		55,293	$ 54,970	$ 183,707	$ 185,342
Franchise Operator
Disaggregation of Revenue [Line Items]
Proceeds from sale of franchise	$ 7,300
Franchise Operator | Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		$ 7,300

v3.24.2.u1

REVENUE - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Disaggregation of Revenue [Line Items]
Revenues	$ 369,171	$ 396,942	$ 1,222,016	$ 1,319,782
Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	281,749	280,211	926,351	921,960
Del Taco
Disaggregation of Revenue [Line Items]
Revenues	87,422	116,731	295,665	397,822
Company restaurant sales
Disaggregation of Revenue [Line Items]
Revenues	166,480	198,516	557,618	671,311
Company restaurant sales | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	100,355	96,820	331,339	318,451
Company restaurant sales | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	66,125	101,696	226,279	352,860
Franchise rental revenues
Disaggregation of Revenue [Line Items]
Revenues	89,125	86,248	288,147	278,598
Franchise rental revenues | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	82,154	83,271	267,350	270,277
Franchise rental revenues | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	6,971	2,977	20,797	8,321
Franchise royalties (1)
Disaggregation of Revenue [Line Items]
Revenues	53,777	53,503	177,282	180,064
Franchise royalties (1) | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	46,490	47,373	153,227	161,343
Franchise royalties (1) | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	7,287	6,130	24,055	18,721
Marketing fees
Disaggregation of Revenue [Line Items]
Revenues	52,496	52,327	172,898	169,421
Marketing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	46,412	47,323	153,055	154,153
Marketing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	6,084	5,004	19,843	15,268
Technology and sourcing fees
Disaggregation of Revenue [Line Items]
Revenues	5,777	4,881	19,646	15,111
Technology and sourcing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	5,006	4,037	15,905	12,881
Technology and sourcing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	771	844	3,741	2,230
Franchise fees and other services
Disaggregation of Revenue [Line Items]
Revenues	1,516	1,467	6,425	5,277
Franchise fees and other services | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	1,332	1,387	5,475	4,855
Franchise fees and other services | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	$ 184	$ 80	$ 950	$ 422

v3.24.2.u1

REVENUE - Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023
Movement in Deferred Revenue [Roll Forward]
Deferred franchise and development fees at beginning of period	$ 50,471	$ 46,449
Revenue recognized	(4,490)	(4,140)
Additions	4,243	6,665
Deferred franchise and development fees at end of period	$ 50,224	$ 48,974

v3.24.2.u1

REVENUE - Estimated Future Franchise Fees (Details) $ in Thousands	Jul. 07, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 41,561
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-08
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	1,224
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-07-07
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	5,157
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-07-06
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,826
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-07-05
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,489
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-07-03
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	3,869
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-07-09
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 21,996

v3.24.2.u1

REVENUE - Estimated Future Franchise Fees, Period (Details)	Jul. 07, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-08
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-07-07
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-07-06
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-07-05
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-07-03
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-07-09
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period

v3.24.2.u1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Refranchisings (Details) $ in Thousands		3 Months Ended				9 Months Ended
		Jul. 07, 2024 USD ($) restaurant		Jul. 09, 2023 USD ($) restaurant		Jul. 07, 2024 USD ($) restaurant	Jul. 09, 2023 USD ($) restaurant
Franchisor Disclosure [Line Items]
Goodwill related to the sale of company-operated restaurants						$ (105)
(Loss) gain on the sale of company-operated restaurants	[1]	$ (527)		$ 540		(1,675)	$ 9,155
Operating restaurant impairment charges		136		4,395		136	4,395
Jack in the Box restaurant operations
Franchisor Disclosure [Line Items]
Goodwill related to the sale of company-operated restaurants						0
Del Taco
Franchisor Disclosure [Line Items]
Goodwill related to the sale of company-operated restaurants						(105)
Operating restaurant impairment charges		2,200
Company operated
Franchisor Disclosure [Line Items]
Proceeds from the sale of company-operated restaurants		178	[2]	33,428	[2]	2,168	51,845
Broker commissions		0		(1,014)		0	(1,014)
Net assets sold (primarily property and equipment)		41		6,705		567	10,798
Goodwill related to the sale of company-operated restaurants		0		(14,194)		(105)	(21,503)
Franchise fees		0		(1,385)		(454)	(1,962)
Sublease liabilities, net		0		(3,580)		(140)	(4,777)
Lease termination		0		0		0	(393)
Other		(284)	[3]	(756)	[3]	(2,286)	(1,075)
(Loss) gain on the sale of company-operated restaurants		$ (65)		$ 5,794		$ (1,384)	$ 10,323
Company operated | Jack in the Box restaurant operations
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		0		0		0	5
Company operated | Del Taco
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		0		50		13	66
[1] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale [2] Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. [3] mount in 2024 includes a $2.2 million impairment of assets in the first quarter of 2024 related to a Del Taco refranchising transaction that closed in the second quarter of 2024.

v3.24.2.u1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Narrative (Details) - USD ($) $ in Thousands	Jul. 07, 2024	Oct. 01, 2023
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Current assets held for sale	$ 29,408	$ 13,925

v3.24.2.u1

FRANCHISE ACQUISITIONS - Narrative (Details) $ in Thousands	3 Months Ended					9 Months Ended
	Jul. 07, 2024 USD ($)	[1]	Apr. 14, 2024 USD ($)	Jul. 09, 2023 USD ($)	[1]	Jul. 07, 2024 USD ($)	Jul. 07, 2024 restaurant	Jul. 07, 2024 restaurants	Jul. 09, 2023 USD ($)
Asset Acquisition [Line Items]
Purchase price						$ (86)
Gains on acquisition of restaurants	$ 0			$ 0		$ 2,357			$ 0
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees							9	9
Purchase price			$ (86)
Gains on acquisition of restaurants			$ 2,400
[1] .

v3.24.2.u1

FRANCHISE ACQUISITIONS - Schedule of Assets and Liabilities Assumed (Details) $ in Thousands	3 Months Ended				9 Months Ended
	Jul. 07, 2024 USD ($)		Jul. 09, 2023 USD ($)	[1]	Jul. 07, 2024 USD ($) restaurant	Jul. 09, 2023 USD ($) restaurant
Asset Acquisition [Line Items]
Purchase price					$ (86)
Closing and acquisition costs					(43)
Property and equipment	$ 3,612				3,612
Intangible assets	167				167
Operating lease right-of-use assets	3,211				3,211
Operating lease liabilities	(4,505)				(4,505)
Gains on acquisition of restaurants	$ 0	[1]	$ 0		$ 2,357	$ 0
Jack in the Box restaurant operations
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurant					0	0
[1] .

v3.24.2.u1

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Carrying Amount of Goodwill - (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Jul. 07, 2024	Apr. 14, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023	Oct. 01, 2023
Goodwill [Roll Forward]
Goodwill	$ 324,269			$ 324,269		$ 329,986
Accumulated impairment losses	(162,624)			(162,624)		0
Goodwill, beginning balance				329,986
Impairment of goodwill	(162,624)		$ 0	(162,624)	$ 0
Sale of Del Taco company-operated restaurants to franchisees				(105)
Reclassified to assets held for sale				(5,612)
Goodwill, ending balance	161,645			161,645
Jack in the Box restaurant operations
Goodwill [Roll Forward]
Goodwill	135,854			135,854		136,027
Accumulated impairment losses	0			0		0
Goodwill, beginning balance				136,027
Impairment of goodwill				0
Sale of Del Taco company-operated restaurants to franchisees				0
Reclassified to assets held for sale				(173)
Goodwill, ending balance	135,854			135,854
Del Taco
Goodwill [Roll Forward]
Goodwill	188,415			188,415		193,959
Accumulated impairment losses	(162,624)			(162,624)		$ 0
Goodwill, beginning balance				193,959
Impairment of goodwill		$ (162,600)		(162,624)
Sale of Del Taco company-operated restaurants to franchisees				(105)
Reclassified to assets held for sale				(5,439)
Goodwill, ending balance	$ 25,791			$ 25,791

v3.24.2.u1

GOODWILL AND INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Jul. 07, 2024	Apr. 14, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023	Jun. 09, 2024	Oct. 01, 2023
Goodwill [Line Items]
Goodwill	$ 161,645			$ 161,645			$ 329,986
Impairment of goodwill	(162,624)		$ 0	(162,624)	$ 0
Del Taco
Goodwill [Line Items]
Goodwill	$ 25,791			25,791		$ 194,000	$ 193,959
Impairment of goodwill		$ (162,600)		$ (162,624)

v3.24.2.u1

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jul. 07, 2024	Oct. 01, 2023
Definite-lived intangible assets:
Gross Amount	$ 12,835	$ 12,668
Accumulated Amortization	(1,962)	(1,338)
Net Amount	10,873	11,330
Indefinite-lived intangible assets:
Gross Amount	283,500	283,500
Sublease assets
Definite-lived intangible assets:
Gross Amount	2,671	2,671
Accumulated Amortization	(564)	(381)
Net Amount	2,107	2,290
Franchise contracts
Definite-lived intangible assets:
Gross Amount	9,700	9,700
Accumulated Amortization	(1,264)	(850)
Net Amount	8,436	8,850
Reacquired franchise rights
Definite-lived intangible assets:
Gross Amount	464	297
Accumulated Amortization	(134)	(107)
Net Amount	$ 330	$ 190

v3.24.2.u1

GOODWILL AND INTANGIBLE ASSETS, NET - Amortization Expense (Details) $ in Thousands	Jul. 07, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 10,873
2025	816
2026	814
2027	826
2028	772
Finite-Lived Intangible Asset, Expected Amortization, After Year Four	7,458
Remainder of 2024	$ 187

v3.24.2.u1

LEASES - Narrative (Details)	Jul. 07, 2024
Lessee, Lease, Description [Line Items]
Initial term of operating lease	20 years
Minimum
Lessee, Lease, Description [Line Items]
Renewal term of operating lease	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term of operating lease	20 years

v3.24.2.u1

LEASES - Operating Lease Income (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Lessor, Lease, Description [Line Items]
Amortization of sublease assets and liabilities, net		$ (192)	$ (76)	$ (423)	$ (1,437)
Operating lease income - closed restaurants and other	[1]	1,755	1,692	5,926	5,717
Franchise contracts
Lessor, Lease, Description [Line Items]
Operating lease income - franchise		59,767	56,052	197,461	185,285
Variable lease income - franchise		28,618	29,857	89,339	92,836
Amortization of sublease assets and liabilities, net		740	339	1,347	477
Franchise rental revenues		$ 89,125	$ 86,248	$ 288,147	$ 278,598
[1] Includes closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

v3.24.2.u1

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands		Jul. 07, 2024	Oct. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 17,879	$ 15,051
Quoted Prices In Active Markets For Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		17,879	15,051
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Non Qualified Deferred Compensation Plan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	17,879	15,051
Non Qualified Deferred Compensation Plan | Quoted Prices In Active Markets For Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	17,879	15,051
Non Qualified Deferred Compensation Plan | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	0	0
Non Qualified Deferred Compensation Plan | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	$ 0	$ 0
[1] The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets.

v3.24.2.u1

FAIR VALUE MEASUREMENTS - Carrying Value and Estimated Fair Value of Notes (Details) - Senior Notes - USD ($) $ in Thousands	Jul. 07, 2024	Oct. 01, 2023
Carrying Amount | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 701,438	$ 706,875
Carrying Amount | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	1,050,500	1,067,000
Fair Value | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	670,848	640,046
Fair Value | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 953,959	$ 903,056

v3.24.2.u1

OTHER OPERATING (INCOME) EXPENSES, NET - Summary of Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring (Details) $ in Thousands		3 Months Ended					9 Months Ended
		Jul. 07, 2024 USD ($)		Apr. 14, 2024 USD ($)	Jul. 09, 2023 USD ($)		Jul. 07, 2024 USD ($)	Jul. 07, 2024 restaurant	Jul. 07, 2024 restaurants	Jul. 09, 2023 USD ($)
Property, Plant and Equipment [Line Items]
Acquisition, integration, and strategic initiatives	[1]	$ 4,723			$ 2,463		$ 14,612			$ 5,359
Costs of closed restaurants and other		160	[2]		1,272	[2]	1,792			4,017
Operating restaurant impairment charges		136			4,395		136			4,395
Accelerated depreciation		95			66		485			519
Impairment of goodwill		162,624			0		162,624			0
Gains on acquisition of restaurants		0	[3]		0	[3]	(2,357)			0
Losses (gains) on disposition of property and equipment, net	[4]	527			(540)		1,675			(9,155)
Other operating expenses (income), net		$ 5,641			$ 7,656		$ 16,343			$ 5,135
Del Taco
Property, Plant and Equipment [Line Items]
Gains on acquisition of restaurants				$ (2,400)
Number of restaurants acquired from franchisees								9	9
[1] Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. [2] Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. [3] . [4] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale

v3.24.2.u1

SEGMENT REPORTING - Schedule of Operating Segments (Details) - USD ($) $ in Thousands		3 Months Ended					9 Months Ended
		Jul. 07, 2024		Apr. 14, 2024	Jul. 09, 2023		Jul. 07, 2024	Jul. 09, 2023
Segment Reporting Information [Line Items]
Revenues		$ 369,171			$ 396,942		$ 1,222,016	$ 1,319,782
Depreciation and amortization		13,827			14,460		46,206	48,460
Acquisition, integration, and strategic initiatives	[1]	4,723			2,463		14,612	5,359
Share-based compensation		2,357			2,059		11,018	7,991
Net COLI gains		(3,223)			(579)		(9,289)	(7,147)
Impairment of goodwill		162,624			0		162,624	0
Losses (gains) on the sale of company-operated restaurants		65			(5,794)		1,384	(10,323)
Gains on acquisition of restaurants		0	[2]		0	[2]	2,357	0
Amortization of favorable and unfavorable leases and subleases, net		192			76		423	1,437
(Loss) earnings from operations		(102,236)			63,542		31,434	226,112
Jack in the Box restaurant operations
Segment Reporting Information [Line Items]
Revenues		281,749			280,211		926,351	921,960
Segment operating profit		86,573			88,067		287,295	300,950
Impairment of goodwill							0
Del Taco
Segment Reporting Information [Line Items]
Revenues		87,422			116,731		295,665	397,822
Segment operating profit		8,884			7,970		29,295	37,476
Impairment of goodwill				$ 162,600			162,624
Corporate Segment
Segment Reporting Information [Line Items]
Segment operating profit		$ (17,128)			$ (19,810)		$ (60,535)	$ (66,537)
[1] Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. [2] .

v3.24.2.u1

INCOME TAXES- Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Income Tax Disclosure [Abstract]
Income taxes	$ 83	$ 14,104	$ 23,316	$ 47,657
Effective income tax rates	(0.10%)	32.60%	(66.00%)	30.40%

v3.24.2.u1

RETIREMENT PLANS - Narrative (Details)	9 Months Ended
	Jul. 07, 2024 healthcarePlan definedBenefitPensionPlan	Jan. 01, 2022 USD ($)
Retirement Benefits [Abstract]
Number of sponsored defined benefit pension plans | definedBenefitPensionPlan	2
Number of postretirement health care plans | healthcarePlan	2
Minimum required contribution for retirement plans | $		$ 0

v3.24.2.u1

RETIREMENT PLANS - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Jul. 07, 2024		Jul. 09, 2023		Jul. 07, 2024	Jul. 09, 2023
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 4,380		$ 4,434		$ 14,599	$ 14,782
Expected return on plan assets		(3,457)		(3,486)		(11,524)	(11,619)
Actuarial losses (gains)	[1]	701		708		2,335	2,359
Amortization of unrecognized prior service costs		3	[1]	5	[1]	11	15
Net periodic benefit cost		1,627		1,661		5,421	5,537
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost		164		162		547	539
Actuarial losses (gains)	[1]	(211)		(215)		(703)	(717)
Net periodic benefit cost		$ (47)		$ (53)		$ (156)	$ (178)
[1] Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”

v3.24.2.u1

RETIREMENT PLANS - Schedule of Future Cash Flows (Details) $ in Thousands	9 Months Ended
	Jul. 07, 2024 USD ($)
SERP
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	$ 3,930
Remaining estimated net contributions during fiscal 2024	1,208
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	854
Remaining estimated net contributions during fiscal 2024	$ 251

v3.24.2.u1

STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				4 Months Ended		9 Months Ended
	Jul. 07, 2024	Apr. 14, 2024	Jul. 09, 2023	Apr. 16, 2023	Jan. 21, 2024	Jan. 22, 2023	Jul. 07, 2024	Jul. 09, 2023
Stockholders' Equity Note [Abstract]
Shares repurchased (in shares)							800,000
Value of shares repurchased	$ 15,146	$ 15,133	$ 26,852	$ 18,580	$ 25,166	$ 14,999	$ 55,400
Repurchase of common stock, remaining authorized amount	$ 195,000						$ 195,000
Cash dividend (in USD per share)	$ 0.44		$ 0.44				$ 1.32	$ 1.32
Total cash dividends	$ 8,466	$ 8,515	$ 8,978	$ 9,066	$ 8,652	$ 9,154	$ 25,800

v3.24.2.u1

AVERAGE SHARES OUTSTANDING - Reconciliation of Basic Weighted-Average Shares Outstanding to Diluted Weighted-Average Shares Outstanding (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023	Jul. 07, 2024	Jul. 09, 2023
Average Shares Outstanding [Line Items]
Weighted-average shares outstanding - basic (in shares)	19,454	20,487	19,690	20,738
Weighted-average number of shares outstanding - diluted (in shares)	19,541	20,649	19,836	20,861
Excluded from diluted weighted-average shares outstanding:
Antidilutive (in shares)	257	15	22	26
Performance conditions not satisfied at the end of the period (in shares)	136	105	136	105
Nonvested stock awards and units
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	74	161	133	122
Stock options
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	0	1	0	1
Performance share awards
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	13	0	13	0

v3.24.2.u1

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions					1 Months Ended
	Feb. 08, 2023 USD ($)	Oct. 24, 2022 USD ($)	Jun. 04, 2022 USD ($)	Apr. 17, 2019 purchaser	Aug. 31, 2010 formerEmployee	Jul. 07, 2024 USD ($)
Loss Contingencies [Line Items]
Accruals for legal matters						$ 16.0
Lease guarantee						$ 20.9
Qdoba guaranteed leases, remaining term						14 years
Jack in the Box
Loss Contingencies [Line Items]
Number of former employees | formerEmployee					5
Damages awarded		$ 6.4
Interest Expense, Interest-Bearing Liability		$ 9.1
Torrez V. Jack In The Box | Settled Litigation
Loss Contingencies [Line Items]
Damages awarded			$ 50.0
J&D Restaurant Group v. Jack in the Box Inc.
Loss Contingencies [Line Items]
Damages awarded	$ 8.0
Number of perspective purchasers | purchaser				2

v3.24.2.u1

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Additional Information Related to Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 07, 2024	Jul. 09, 2023
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment	$ 3,825	$ 2,472
Increase in dividends accrued or converted to common stock equivalents	210	212
Right-of use assets obtained in exchange for operating lease obligations	165,200	181,874
Right-of use assets obtained in exchange for finance lease obligations	$ 0	$ 870

v3.24.2.u1

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands	Jul. 07, 2024	Oct. 01, 2023	Jul. 09, 2023	Oct. 02, 2022
Accounts and other receivables, net:
Trade	$ 79,971	$ 93,660
Notes receivable, current portion	2,036	2,262
Income tax receivable	832	949
Other	7,762	6,953
Allowance for doubtful accounts	(4,373)	(4,146)	$ (4,101)	$ (5,975)
Accounts and other receivables, net	86,228	99,678
Property and equipment, net:
Property and equipment, at cost	1,271,679	1,258,589
Less accumulated depreciation and amortization	(851,443)	(846,559)
Property and equipment, net	420,236	412,030
Other assets, net:
Company-owned life insurance policies	124,981	113,205
Deferred rent receivable	41,161	41,947
Franchise tenant improvement allowance	42,306	43,590
Notes receivable, less current portion	10,169	11,927
Other	35,515	30,038
Other assets, net	254,132	240,707
Accrued liabilities:
Legal accruals	16,045	40,877
Income tax liabilities	0	58,155
Payroll and related taxes	36,069	49,521
Insurance	29,017	31,349
Sales and property taxes	23,117	30,508
Deferred rent income	16,812	19,397
Advertising	9,078	15,597
Deferred franchise and development fees	6,534	5,952
Other	42,014	50,822
Accrued liabilities	178,686	302,178
Other long-term liabilities:
Defined benefit pension plans	46,897	48,375
Deferred franchise and development fees	43,690	44,522
Other	52,194	50,226
Other long-term liabilities	142,781	143,123
Land
Property and equipment, net:
Property and equipment, at cost	94,467	92,007
Buildings
Property and equipment, net:
Property and equipment, at cost	962,745	968,221
Restaurant and other equipment
Property and equipment, net:
Property and equipment, at cost	156,497	166,714
Construction in progress
Property and equipment, net:
Property and equipment, at cost	$ 57,970	$ 31,647

v3.24.2.u1

SUBSEQUENT EVENTS - Narrative (Details) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 02, 2024 $ / shares	Aug. 06, 2024 USD ($) restaurant	Jul. 07, 2024 $ / shares	Jul. 09, 2023 $ / shares	Jul. 07, 2024 $ / shares	Jul. 09, 2023 $ / shares
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)			$ 0.44	$ 0.44	$ 1.32	$ 1.32
Subsequent Event
Subsequent Event [Line Items]
Refranchising agreements | restaurant		27
Cash dividends declared per common share (in USD per share)	$ 0.44
Proceeds from divestitures | $		$ 13.1

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