Jack in the Box (JACK) 10-Q 10 Aug 22 2022 Q3 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	9 Months Ended
	Jul. 10, 2022	Aug. 04, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jul. 10, 2022
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		21,057,109
Entity Central Index Key	0000807882
Current Fiscal Year End Date	--10-02
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 10, 2022	Oct. 03, 2021
Current assets:
Cash	$ 65,857	$ 55,346
Restricted cash	27,058	18,222
Accounts and other receivables, net	78,490	74,335
Inventories	5,704	2,335
Prepaid expenses	15,529	12,682
Current assets held for sale	7,519	1,692
Other current assets	4,775	4,346
Total current assets	204,932	168,958
Property and equipment:
Property and equipment, at cost	1,270,362	1,133,038
Less accumulated depreciation and amortization	(828,723)	(810,124)
Property and equipment, net	441,639	322,914
Other assets:
Operating lease right-of-use assets	1,334,300	934,066
Intangible assets, net	12,544	470
Trademarks	283,500	0
Goodwill	367,507	47,774
Deferred tax assets	0	51,517
Other assets, net	219,350	224,438
Total other assets	2,217,201	1,258,265
Total assets	2,863,772	1,750,137
Current liabilities:
Current maturities of long-term debt	30,201	894
Current operating lease liabilities	173,057	150,636
Accounts payable	49,286	29,119
Accrued liabilities	215,286	148,417
Total current liabilities	467,830	329,066
Long-term liabilities:
Long-term debt, net of current maturities	1,806,074	1,273,420
Long-term operating lease liabilities, net of current portion	1,166,977	809,191
Deferred tax liabilities	33,704	0
Other long-term liabilities	157,051	156,342
Total long-term liabilities	3,163,806	2,238,953
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, 82,580,296 and 82,536,059 issued, respectively	826	825
Capital in excess of par value	506,674	500,441
Retained earnings	1,806,352	1,764,412
Accumulated other comprehensive loss	(72,410)	(74,254)
Treasury stock, at cost, 61,523,475 shares	(3,009,306)	(3,009,306)
Total stockholders’ deficit	(767,864)	(817,882)
Total liabilities and stockholders' equity	$ 2,863,772	$ 1,750,137

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 10, 2022	Oct. 03, 2021
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)	82,580,296	82,536,059
Treasury stock (in shares)	61,523,475	61,523,475

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Revenues:	$ 398,305	$ 269,458	$ 1,065,310	$ 865,216
Operating costs and expenses, net:
Food and packaging	65,755	27,061	150,163	83,376
Payroll and employee benefits	71,366	27,356	162,001	88,727
Occupancy and other	42,054	14,103	92,102	45,287
Franchise occupancy expenses	50,971	48,824	164,198	162,897
Selling, general and administrative expenses	40,086	21,796	93,904	61,156
Depreciation and amortization	16,713	10,389	40,754	35,656
Other operating expenses, net	4,129	922	22,339	1,698
Gains on the sale of company-operated restaurants	(802)	(264)	(1,660)	(3,079)
Total operating costs and expenses	346,438	202,077	901,459	644,021
Earnings from operations	51,867	67,381	163,851	221,195
Other pension and post-retirement expenses, net	70	204	233	678
Interest expense, net	19,703	15,158	66,371	51,120
Earnings before income taxes	32,094	52,019	97,247	169,397
Income taxes	9,237	11,991	27,324	42,576
Net earnings	$ 22,857	$ 40,028	$ 69,923	$ 126,821
Earnings per share:
Basic (in USD per share)	$ 1.08	$ 1.80	$ 3.29	$ 5.59
Diluted (in USD per share)	1.08	1.79	3.29	5.57
Cash dividends declared per common share (in USD per share)	$ 0.44	$ 0.44	$ 1.32	$ 1.24
Company restaurant sales
Revenues:	$ 215,231	$ 91,892	$ 486,596	$ 292,132
Franchise rental revenues
Revenues:	80,068	80,598	259,723	262,248
Operating costs and expenses, net:
Franchise support and other costs	3,768	2,722	12,694	9,336
Franchise advertising and other services expenses	52,398	49,168	164,964	158,967
Franchise royalties and other
Revenues:	52,059	48,582	159,915	155,461
Franchise contributions for advertising and other services
Revenues:	$ 50,947	$ 48,386	$ 159,076	$ 155,375

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Statement of Comprehensive Income [Abstract]
Net earnings	$ 22,857	$ 40,028	$ 69,923	$ 126,821
Actuarial losses and prior service costs reclassified to earnings	748	1,139	2,491	3,794
Unrecognized periodic benefit costs	748	1,139	2,491	3,794
Tax effect	(195)	(297)	(647)	(987)
Other comprehensive income, net of taxes	553	842	1,844	2,807
Comprehensive income	$ 23,410	$ 40,870	$ 71,767	$ 129,628

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021
Cash flows from operating activities:
Net earnings	$ 69,923	$ 126,821
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	40,754	35,656
Amortization of franchise tenant improvement allowances and incentives	3,046	2,330
Deferred finance cost amortization	4,280	4,304
Loss on extinguishment of debt	7,700	0
Tax deficiency (excess tax benefit) from share-based compensation arrangements	123	(1,164)
Deferred income taxes	8,058	(2,599)
Share-based compensation expense	5,541	3,338
Pension and post-retirement expense	233	678
Losses (gains) on cash surrender value of company-owned life insurance	9,024	(12,561)
Gains on the sale of company-operated restaurants	(1,660)	(3,079)
Gains on the disposition of property and equipment, net	(1,746)	(1,754)
Impairment charges and other	3,863	1,951
Changes in assets and liabilities, excluding acquisitions:
Accounts and other receivables	571	14,485
Inventories	(137)	(250)
Prepaid expenses and other current assets	(3,261)	1,194
Operating lease right-of-use assets and lease liabilities	6,074	(23,735)
Accounts payable	2,627	(2,597)
Accrued liabilities	(42,701)	20,611
Pension and post-retirement contributions	(5,109)	(4,961)
Franchise tenant improvement allowance and incentive disbursements	(2,206)	(8,009)
Other	(1,185)	(778)
Cash flows provided by operating activities	103,812	149,881
Cash flows from investing activities:
Purchases of property and equipment	(34,349)	(35,157)
Acquisition of Del Taco, net of cash acquired	(580,792)	0
Proceeds from the sale of property and equipment	4,691	5,272
Proceeds from the sale and leaseback of assets	5,968	0
Proceeds from the sale of company-operated restaurants	1,402	1,229
Other	(1,315)	2,616
Cash flows used in investing activities	(604,395)	(26,040)
Cash flows from financing activities:
Borrowings on revolving credit facilities	68,000	0
Repayments of borrowings on revolving credit facilities	(18,000)	(107,875)
Proceeds from the issuance of debt	1,100,000	0
Principal repayments on debt	(580,518)	(640)
Payment of debt issuance and extinguishment costs	(20,599)	0
Dividends paid on common stock	(27,789)	(27,886)
Proceeds from issuance of common stock	51	6,646
Repurchases of common stock	0	(124,399)
Payroll tax payments for equity award issuances	(1,215)	(4,166)
Cash flows provided by (used in) financing activities	519,930	(258,320)
Net increase (decrease) in cash and restricted cash	19,347	(134,479)
Cash and restricted cash at beginning of period	73,568	236,920
Cash and restricted cash at end of period	$ 92,915	$ 102,441

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jul. 10, 2022
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. Del Taco is a nationwide operator and franchisor of restaurants featuring fresh and fast Mexican and American inspired cuisines. Refer to Note 3, Business Combination , for further details. As of July 10, 2022, there were 171 company-operated and 2,036 franchise-operated Jack in the Box restaurants and 291 company-operated and 303 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”). Certain reclassifications have been made to the prior year presentation to conform to the current year presentation. These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended October 3, 2021 (“2021 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2021 Form 10-K, with the exception of the significant accounting policies below that were adopted or applied upon the acquisition of Del Taco. 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. Our Del Taco subsidiary operates on a fiscal year ending the Tuesday closest to September 30. Fiscal years 2022 and 2021 include 52 and 53 weeks, respectively. Our first quarter includes 16 weeks and all other quarters include 12 weeks, with the exception of the fourth quarter of fiscal 2021, which includes 13 weeks. All comparisons between 2022 and 2021 refer to the 12 weeks (“quarter”) and 40 weeks (“year-to-date”) ended July 10, 2022 and July 4, 2021, 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 — We administer marketing funds at each of our restaurant brands that include contractual contributions. In 2022 and 2021, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales. In 2022, marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. 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 $9.8 million and $22.9 million, respectively, in 2022 and $4.6 million and $14.8 million, respectively, in 2021. 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 our allowance for doubtful accounts (in thousands) : Year-to-date July 10, July 4, Balance as of beginning of period $ (6,292) $ (5,541) Provision for expected credit losses (4,162) (502) Write-offs charged against the allowance 5,226 19 Balance as of end of period $ (5,228) $ (6,024) Business combinations — We account 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 — In October 2021 the Financial Accounting Standards Board (“FASB”) issued ASU 2021-08, “ Business Combinations - Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805). ” This standard requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities from acquired contracts using the revenue recognition guidance under Accounting Standards Codification (“ASC”) Topic 606 in order to align the recognition of a contract liability with the definition of a performance obligation. This approach differs from the current requirement to measure contract assets and contract liabilities acquired in a business combination at fair value. We elected to early adopt this standard in the second quarter of 2022. The adoption of ASU 2021-08 did not have a material impact on our condensed consolidated financial statements. The Company reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a significant impact on our condensed consolidated financial statements.

REVENUE

REVENUE	9 Months Ended
	Jul. 10, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Nature of products and services — We derive 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, 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 period ended July 10, 2022 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 100,899 $ 114,332 $ 215,231 $ 315,205 $ 171,391 $ 486,596 Franchise rental revenues 78,278 1,790 80,068 257,069 2,654 259,723 Franchise royalties 44,291 5,361 49,652 144,872 8,006 152,878 Marketing fees 42,620 4,359 46,979 139,811 6,517 146,328 Technology and sourcing fees 3,548 420 3,968 12,123 625 12,748 Franchise fees and other services 2,340 67 2,407 6,944 93 7,037 Total revenue $ 271,976 $ 126,329 $ 398,305 $ 876,024 $ 189,286 $ 1,065,310 The following table disaggregates revenue by segment and primary source for the period ended July 4, 2021 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 91,892 $ — $ 91,892 $ 292,132 $ — $ 292,132 Franchise rental revenues 80,598 — 80,598 262,248 — 262,248 Franchise royalties 45,950 — 45,950 146,913 — 146,913 Marketing fees 44,305 — 44,305 142,398 — 142,398 Technology and sourcing fees 4,081 — 4,081 12,977 — 12,977 Franchise fees and other services 2,632 — 2,632 8,548 — 8,548 Total revenue $ 269,458 $ — $ 269,458 $ 865,216 $ — $ 865,216 Contract liabilities — Our 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. We classify these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets. A summary of significant changes in our contract liabilities is presented below (in thousands) : Year-to-date July 10, July 4, Deferred franchise and development fees at beginning of period $ 41,520 $ 43,541 Changes due to business combinations 6,193 — Revenue recognized (4,238) (4,415) Additions 3,023 1,718 Deferred franchise and development fees at end of period $ 46,498 $ 40,844 As of July 10, 2022, approximately $5.2 million of development fees related to unopened stores are included in deferred revenue. Timing of revenue recognition is dependent upon the timing of store 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 10, 2022 (in thousands) : Remainder of 2022 $ 1,202 2023 5,003 2024 4,792 2025 4,555 2026 4,228 Thereafter 21,553 $ 41,333 We have 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.

BUSINESS COMBINATION

BUSINESS COMBINATION	9 Months Ended
	Jul. 10, 2022
Business Combinations [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATIONOn March 8, 2022 (the “Closing Date”), the Company acquired 100% of the outstanding equity interest of 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 (the “Merger Agreement”). Del Taco is a nationwide operator and franchisor of restaurants featuring fresh and fast Mexican and American inspired cuisines. Jack in the Box acquired Del Taco as a part of the Company’s goal to gain greater scale and accelerate growth. In connection with the transaction, the Company repaid Del Taco's existing debt of $115.2 million related to a syndicated credit facility and Del Taco entered into a new syndicated credit facility. The total purchase consideration for Del Taco was $593.3 million. Each share of Del Taco common stock issued and outstanding was converted into the right to receive $12.51 in cash without interest, less any applicable withholding taxes (“Merger Consideration”). Additionally, in connection with the transaction, each Del Taco equity award granted under Del Taco’s equity compensation plans was either (i) converted into the right to receive Merger Consideration or (ii) converted into equity awards with respect to Jack in the Box common stock. Other components of purchase consideration include cash paid to settle Del Taco’s existing debt and $7.1 million of seller transaction costs funded by Jack in the Box. As part of the Merger Agreement, on the Closing Date, the Company assumed Del Taco’s historical equity compensation plans. The awards under Del Taco’s historical equity compensation plans that were not subject to accelerated vesting were exchanged for replacement awards of the Company, which included Del Taco’s non-accelerating restricted stock awards (“non-accelerating RSAs”). Immediately following the Merger, these replacement awards were modified to accelerate the remaining vesting period to be one year following the Closing Date, other than the awards already scheduled to vest on June 30, 2022. The portion of the fair value of the replacement awards associated with pre-acquisition service of Del Taco’s employees represented a component of the total purchase consideration. The remaining fair value of these replacement awards are subject to the recipients’ continued service and thus were excluded from the purchase price. The awards which are subject to continued service will be recognized ratably as stock-based compensation expense over the requisite service period. The acquisition of Del Taco was funded by cash on hand and borrowings under our 2022 Class A-2 Notes and 2022 Variable Funding Notes. The Company recognized transaction costs of $1.2 million and $12.4 million in the quarter and year-to-date of 2022, respectively. These costs were associated with advisory, legal, and consulting services and are presented in “Other operating expenses, net” in the condensed consolidated statement of earnings. The acquisition of Del Taco has been accounted for using the acquisition method of accounting in accordance with ASC 805, Business Combinations , with the Company treated as the accounting acquirer, which requires, among other things, that the assets acquired, and liabilities assumed be recognized at their acquisition date fair value. Purchase consideration — The following summarizes the purchase consideration paid to Del Taco shareholders (in thousands, except per share data) : Amount Del Taco shares outstanding as of March 8, 2022 36,442 Del Taco RSAs subject to accelerated vesting 805 Del Taco RSUs subject to accelerated vesting 70 Del Taco options subject to accelerated vesting 292 Total Del Taco shares outstanding 37,610 Merger Consideration (per Del Taco share) $ 12.51 Total cash consideration paid to selling shareholders $ 470,500 Del Taco transaction costs paid by Jack in the Box (1) 7,141 Del Taco closing indebtedness settled by Jack in the Box (2) 115,219 Replacement share-based payment awards pre-combination vesting expense 449 Preliminary aggregate purchase consideration $ 593,309 ____________________________ (1) Represents the portion of Del Taco merger-related transaction costs that were paid at the Closing Date by the Company. (2) Represents the closing indebtedness of Del Taco’s existing debt that was paid at the Closing Date by the Company. Purchase price allocation — The preliminary allocation of the purchase consideration to tangible and intangible assets acquired and liabilities assumed is based on the estimated fair values and is as follows (in thousands) : Initial Allocation of Consideration Measurement Period Adjustments (1) July 10, Total preliminary aggregate purchase consideration, net of $12,068 cash acquired $ 581,241 $ — $ 581,241 Assets: Accounts and other receivables 3,809 — 3,809 Inventories 3,233 — 3,233 Prepaid expenses 2,950 — 2,950 Other current assets 105 — 105 Property and equipment 150,826 (5,341) 145,485 Operating lease right-of-use assets 349,489 — 349,489 Intangible assets 12,371 — 12,371 Trademarks 283,500 — 283,500 Other assets 5,128 — 5,128 Liabilities: Current maturities of long-term debt 22 — 22 Current operating lease liabilities 21,991 — 21,991 Accounts payable 18,808 — 18,808 Accrued liabilities 66,739 45,076 111,815 Long-term debt, net of current maturities 349 — 349 Long-term operating lease liabilities, net of current portion 302,688 — 302,688 Deferred tax liabilities 88,203 (12,668) 75,535 Other long-term liabilities 13,080 — 13,080 Net assets acquired, excluding goodwill $ 299,531 $ (37,749) $ 261,782 Goodwill $ 281,710 $ 37,749 $ 319,459 ____________________________ (1) The Company recorded measurement period adjustments in the third quarter of fiscal 2022 attributable to the Company’s review of inputs and assumptions utilized in valuation models, in addition to new information obtained during the quarter surrounding the settlement of a litigation matter which existed at the date of acquisition. Refer to Note 15, Commitments and Contingencies , for further details regarding the litigation matter. The preliminary fair value estimates of the net assets acquired are based upon preliminary calculations and valuations, and those estimates and assumptions regarding certain tangible assets acquired and liabilities assumed, the valuation of intangible assets acquired, income taxes, loss contingencies, and goodwill are subject to change as the Company obtains additional information during the measurement period (up to one year from the acquisition date). The excess of the total consideration over the tangible assets, identifiable intangible assets, and assumed liabilities is recorded as goodwill. The goodwill of $319.5 million arising from the acquisition is primarily attributable to the market position and future growth potential of Del Taco for both company-operated and franchised restaurants related to future store openings, expansion into new markets, and expected synergies. None of the goodwill resulting from the acquisition is deductible for tax purposes. We have not yet allocated goodwill related to the Del Taco acquisition to reporting units for goodwill impairment testing purposes. Goodwill will be allocated to reporting units when the purchase price allocation is finalized during the measurement period. Identifiable intangible assets — The identifiable intangible assets acquired consist of trademarks, franchise and development agreements, and favorable subleases. The Company amortizes the fair value of the franchise and development agreements and favorable and unfavorable sublease assets and liabilities on a straight-line basis over their respective useful lives. The trademarks were valued using the relief from royalty method of the income approach, which was applied by discounting the after-tax royalties avoided by owning the trade name to present value. The key inputs and assumptions included the Company's estimates of the projected system wide sales, royalty rate and discount rate applicable to the trade name. The franchise and development agreements were valued using the income approach, which was applied by discounting the projected after-tax cash flows associated with the agreements to present value. The key inputs and assumptions included the Company's estimates of the projected royalties received under the existing franchise and development agreements (including the impact of franchise churn) and the applicable discount rate. The favorable and unfavorable sublease assets and liabilities were valued using the income approach, which was applied by discounting the differential between the market rent and contract rent to present value. The key inputs and assumptions included the Company's estimates of the market rent, contract rent and discount rate applicable to the favorable and unfavorable subleases. The preliminary values allocated to intangible assets and the useful lives are as follows (in thousands) : Amount Useful life (Years) Trademarks $ 283,500 Indefinite Franchise contracts 9,700 18 Sublease assets 2,671 13 Estimated fair value of acquired intangible assets $ 295,871 Taxes — The preliminary allocation of the purchase price is based on preliminary valuations performed to determine the fair value of the net assets as of the Closing Date. The Company has conducted a preliminary assessment of the valuations, and has recognized provisional deferred income tax amounts in its preliminary allocation for the identified assets and liabilities. However, the Company is continuing its procedures to identify information pertaining to these matters during the measurement period. If new information is obtained about facts and circumstances that existed at the Closing Date, the Company will either adjust its measurement of provisional deferred income tax amounts or recognize and measure assets and liabilities not previously identified. Unaudited pro forma results — The following unaudited pro forma combined financial information presents the Company’s results as though Del Taco and the Company had been combined as the beginning of fiscal year 2021 ( in thousands ): Quarter Year-to-date July 4, July 10, July 4, Total revenue $ 393,521 $ 1,283,387 $ 1,263,299 Net earnings $ 42,491 $ 74,711 $ 102,305 The unaudited pro forma financial information for all periods presented includes the business combination accounting effects resulting from this acquisition, mainly including adjustments to reflect additional amortization expense from acquired intangibles, incremental depreciation expense from the fair value property and equipment, elimination of historical interest expense associated with both Del Taco’s and the Company’s historical indebtedness, additional interest expense associated with the new Del Taco revolving credit facility and the Company’s new borrowings as part of the refinancing to fund the acquisition, adjusted rent expense reflecting the acquired right-of-use assets and liabilities to their estimated acquisition-date values based upon preliminary valuation of related lease intangibles and remaining payments, as well as the fair value adjustments made to leasehold improvements, certain material non-recurring adjustments and the tax-related effects as though Del Taco was combined as of the beginning of fiscal 2021. The unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2021, nor is it necessarily an indication of trends in future results for a number of reasons, including, but not limited to, differences between the assumptions used to prepare the pro forma information, cost savings from operating efficiencies, potential synergies, and the impact of incremental costs incurred in integrating the businesses. For the periods subsequent to the acquisition that are included in the quarter and year-to-date of 2022, Del Taco had total revenues of $189.3 million and net earnings of $5.2 million.

SUMMARY OF REFRANCHISINGS AND F

SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS	9 Months Ended
	Jul. 10, 2022
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS	SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS Refranchisings — In 2022 and 2021, no company-operated restaurants were sold to franchisees. Amounts included in “Gains on the sale of company-operated restaurants” in both periods related to resolutions of certain contingencies from the sale of Jack in the Box restaurants in prior years. Franchise acquisitions — In 2022, we acquired thirteen Jack in the Box restaurants in two markets, and during 2021 we acquired four Jack in the Box franchise restaurants in one market. 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). These acquisitions were not material to our condensed consolidated financial statements in either year.

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, NET	9 Months Ended
	Jul. 10, 2022
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 fiscal 2022 and 2021 were as follows ( in thousands ): Balance at September 27, 2020 $ 47,161 Acquisition of Jack in the Box franchise-operated restaurants 613 Balance at October 3, 2021 47,774 Acquisition of Del Taco Restaurants, Inc. 319,459 Acquisition of Jack in the Box franchise-operated restaurants 274 Balance at July 10, 2022 $ 367,507 The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): July 10, October 3, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Sublease assets $ 2,671 $ (83) $ 2,588 $ — $ — $ — Franchise contracts 9,700 (187) 9,513 — — — Reacquired franchise rights 557 (114) 443 542 (72) 470 Total $ 12,928 $ (384) $ 12,544 $ 542 $ (72) $ 470 The following table summarizes, as of July 10, 2022, the estimated amortization expense for each of the next five fiscal years ( in thousands ): Remainder of 2022 $ 198 2023 $ 839 2024 $ 836 2025 $ 836 2026 $ 835

LEASES

LEASES	9 Months Ended
	Jul. 10, 2022
Leases [Abstract]
LEASES	LEASES Nature of leases — We own restaurant sites and we also lease 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 ( in thousands ): Quarter Year-to-date July 10, July 4, July 10, July 4, Operating lease income - franchise $ 53,703 $ 53,762 $ 178,048 $ 180,146 Variable lease income - franchise 26,274 26,836 81,556 82,102 Amortization of favorable and unfavorable lease contracts, net 91 — 119 — Franchise rental revenues $ 80,068 $ 80,598 $ 259,723 $ 262,248 Operating lease income - closed restaurants and other (1) $ 1,663 $ 1,377 $ 4,728 $ 4,602 ____________________________ (1) Primarily relates to closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings. The following table presents as of July 10, 2022, the annual maturities of our lease liabilities ( in thousands ): Finance Leases Operating Leases Fiscal year: Remainder of 2022 $ 244 $ 55,942 2023 972 227,605 2024 399 191,112 2025 39 185,347 2026 27 168,451 Thereafter 26 874,345 Total future lease payments (1) $ 1,707 $ 1,702,802 Less imputed interest (84) (362,768) Present value of lease liabilities $ 1,623 $ 1,340,034 Less current portion (929) (173,057) Long-term lease obligations $ 694 $ 1,166,977 ____________________________ (1) Total future lease payments include non-cancellable commitments of $1.7 million for finance leases and $1,468.4 million for operating leases.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jul. 10, 2022
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 Significant Significant Fair value measurements as of July 10, 2022: Non-qualified deferred compensation plan (1) $ 14,481 $ 14,481 $ — $ — Total liabilities at fair value $ 14,481 $ 14,481 $ — $ — Fair value measurements as of October 3, 2021: Non-qualified deferred compensation plan (1) $ 18,555 $ 18,555 $ — $ — Total liabilities at fair value $ 18,555 $ 18,555 $ — $ — ____________________________ (1) We maintain 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. (2) We did not have any transfers in or out of Level 1, 2 or 3. The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of July 10, 2022 and October 3, 2021 ( in thousands ): July 10, October 3, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 715,938 $ 667,207 $ 1,290,251 $ 1,351,057 Series 2022 Class A-2 Notes $ 1,094,500 $ 959,220 $ — $ — 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. As of July 10, 2022, we had $50.0 million of outstanding borrowings under our Variable Funding Notes. The fair value of these loans approximates their carrying value due to the variable rate nature of these borrowings. Non-financial assets and liabilities — Our 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 2022, no material fair value adjustments were required.

INDEBTEDNESS

INDEBTEDNESS	9 Months Ended
	Jul. 10, 2022
Debt Disclosure [Abstract]
INDEBTEDNESS	INDEBTEDNESS Our long-term debt obligations consist of the following ( in thousands ): July 10, October 3, Series 2019-1 Class A-2-I Notes $ — $ 570,688 Series 2019-1 Class A-2-II Notes 271,563 272,938 Series 2019-1 Class A-2-III Notes 444,375 446,625 Series 2022-1 Class A-2-I Notes 547,250 — Series 2022-1 Class A-2-II Notes 547,250 — Series 2022-1 Class A-2-I Variable Funding Notes 50,000 — Revolving Credit Facility — — Finance lease obligations and other debt 1,986 2,275 Total debt 1,862,424 1,292,526 Less current maturities of long-term debt (30,201) (894) Less unamortized debt issuance costs (26,149) (18,212) Long-term debt $ 1,806,074 $ 1,273,420 Securitization refinancing transaction — On February 11, 2022, the Company completed the sale of $550.0 million of its Series 2022-1 3.445% Fixed Rate Senior Secured Notes, Class A-2-I (the “Class A-2-I Notes”) and $550.0 million of its Series 2022-1 4.136% Fixed Rate Senior Secured Notes, Class A-2-II (the “Class A-2-II” and, together with the Class A-2-I Notes, the “2022 Notes”). Interest payments on the 2022 Notes are payable on a quarterly basis. The anticipated repayment dates of the Class A-2-I Notes and the Class A-2-II Notes will be February 2027 and February 2032, respectively (the “Anticipated Repayment Dates”), unless earlier prepaid to the extent permitted under the indenture that will govern the 2022 Notes. The Company also entered into a revolving financing facility of Series 2022-1 Variable Funding Senior Secured Notes (the “Variable Funding Notes”), which permits borrowings up to a maximum of $150.0 million, subject to certain borrowing conditions, a portion of which may be used to issue letters of credit. The Company’s existing revolving financing facility of Series 2019-1 Class A-1 Notes was terminated in connection with the transaction. As of July 10, 2022, we had outstanding borrowings of $50.0 million and available borrowing capacity of $58.0 million under our 2022 Variable Funding Notes, net of letters of credits issued of $42.0 million. The net proceeds of the sale of the 2022 Notes were used to repay in full of $570.7 million in aggregate outstanding principal amount of the Company’s Series 2019-1 Class A-2-I Notes, together with the applicable make-whole premium and unpaid interest, and was used to fund a portion of the Company’s acquisition of Del Taco Restaurants, Inc. As a result, the Company recorded a loss on early extinguishment of debt of $5.6 million during the second quarter of 2022, which was comprised of the write-off of certain deferred financing costs and a specified make-whole premium payment, and is presented in “Interest expense, net” in the condensed consolidated statement of earnings. Additionally, in connection with the 2022 Notes, the Company capitalized $17.4 million of debt issuance costs, which are being amortized into interest expense over the Anticipated Repayment Dates, utilizing the effective interest rate method. The costs related to our Variable Funding Notes are presented within “Other assets, net” and are being amortized over the Anticipated Repayment Date of February 2027 using the straight-line method. The 2022 Notes were issued in a privately placed securitization transaction pursuant to which certain of the Company’s revenue-generating assets, consisting principally of franchise-related agreements, real estate assets, and intellectual property and license agreements for the use of intellectual property, are held by the Master Issuer and certain other limited-purpose, bankruptcy remote, wholly owned indirect subsidiaries of the Company that act as Guarantors of the Notes and that have pledged substantially all of their assets, excluding certain real estate assets and subject to certain limitations, to secure the Notes. The quarterly principal payment on the Class A-2 Notes may be suspended when the specified leverage ratio, which is a measure of outstanding debt to earnings before interest, taxes, depreciation, and amortization, adjusted for certain items (as defined in the Indenture), is less than or equal to 5.0x. Exceeding the leverage ratio of 5.0x does not violate any covenant related to the Class A-2 Notes. Subsequent to closing the issuance of the 2022 Notes, the Company has had a leverage ratio of greater than 5.0x and, accordingly, the Company resumed making the scheduled amortization payments on its 2022 Notes and Series 2019-1 Notes beginning in the second quarter of 2022. Revolving credit facility — In connection with the Del Taco acquisition, Del Taco’s existing debt of $115.2 million related to a Syndicated Credit Facility dated August 5, 2015, was repaid and extinguished on the Closing Date. On the Closing Date, Del Taco entered into a new syndicated credit facility with an aggregate principal amount of up to $75.0 million, maturing on March 7, 2023. The revolving credit facility, as amended, includes a limit of $20.0 million for letters of credit. As of July 10, 2022, we had no outstanding borrowings and available borrowing capacity of $61.9 million under the facility, net of letters of credit of $13.1 million. The Company capitalized $0.3 million of debt issuance costs, which are being amortized into interest expense over the expected term of the credit facility. Bridge commitment letter — In connection with the Merger Agreement, the Company secured commitments for a bridge financing facility in an amount of up to $600.0 million (the “Bridge Facility”). No amounts were drawn under the Bridge Facility, which was terminated as a result of our securitization refinancing transaction. The Company expensed approximately $2.1 million for the unamortized issuance costs associated with this commitment which is presented in “Interest expense, net” in the condensed consolidated statement of earnings. Maturities of long-term debt — Assuming repayment by the Anticipated Repayment Dates and based on the leverage ratio as of July 10, 2022, principal payments on our long-term debt outstanding at July 10, 2022 for each of the next five fiscal years and thereafter are as follows ( in thousands ): Remainder of 2022 $ 8,246 2023 29,891 2024 29,373 2025 29,338 2026 289,204 Thereafter 1,476,372 $ 1,862,424

OTHER OPERATING EXPENSE, NET

OTHER OPERATING EXPENSE, NET	9 Months Ended
	Jul. 10, 2022
Restructuring and Related Activities [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSE, NET Other operating expenses, net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Quarter Year-to-date July 10, July 4, July 10, July 4, Acquisition, integration, and restructuring costs (1) $ 2,753 $ — $ 18,864 $ 4 Costs of closed restaurants and other (2) 837 622 2,559 2,086 Operating restaurant impairment charges (3) 1,653 — 1,653 — Accelerated depreciation 346 123 1,009 1,362 (Gains) losses on disposition of property and equipment, net (1,460) 177 (1,746) (1,754) $ 4,129 $ 922 $ 22,339 $ 1,698 ____________________________ (1) Acquisition, integration, and restructuring costs include costs incurred by the Company, including integration costs and fees related to advisory, legal, investment banking, and other professional services, all of which are directly attributable to the Del Taco acquisition. (2) Costs of closed restaurants primarily include impairment charges as a result of our decision to close restaurants, ongoing costs associated with closed restaurants, and canceled project costs. (3) In 2022, restaurant impairment charges included $1.7 million related to the impairment of five under-performing Jack in the Box company-operated restaurants which are currently held for use.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jul. 10, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Our principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which we consider a reportable operating segment. This segment reporting structure reflects our current management structure, internal reporting method and financial information used in deciding how to allocate our resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. We measure and evaluate our segments based on segment revenues and segment profit. Our measure of segment profit excludes depreciation and amortization, share-based compensation, company-owned life insurance (“COLI”) gains/losses, net of changes in our non-qualified deferred compensation obligation supported by these policies, acquisition, integration, and restructuring expenses, gains on the sale of company-operated 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 10, July 4, July 10, July 4, Revenues by segment: Jack in the Box $ 271,976 $ 269,458 $ 876,024 $ 865,216 Del Taco 126,329 — 189,286 — Consolidated revenues $ 398,305 $ 269,458 $ 1,065,310 $ 865,216 Segment operating profit: Jack in the Box $ 64,951 $ 75,397 $ 216,935 $ 248,163 Del Taco 12,209 — 18,265 — Total segment operating profit $ 77,160 $ 75,397 $ 235,200 $ 248,163 Depreciation and amortization 16,713 10,389 40,754 35,656 Acquisition, integration, and restructuring costs 2,753 — 18,864 4 Share-based compensation 1,607 502 5,541 3,338 Net COLI losses (gains) 4,585 (2,611) 7,165 (8,951) Gains on the sale of company-operated restaurants (802) (264) (1,660) (3,079) Amortization of favorable and unfavorable leases and subleases, net 437 — 685 — Earnings from operations $ 51,867 $ 67,381 $ 163,851 $ 221,195 Total capital expenditures by segment: Jack in the Box $ 7,603 $ 12,229 $ 24,933 $ 35,157 Del Taco 5,965 — 9,416 — Total capital expenditures $ 13,568 $ 12,229 $ 34,349 $ 35,157 Total depreciation and amortization by segment: Jack in the Box $ 9,202 $ 10,389 $ 31,038 $ 35,656 Del Taco 7,511 — 9,716 — Total depreciation and amortization $ 16,713 $ 10,389 $ 40,754 $ 35,656 We do not evaluate, manage or measure performance of segments using asset, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jul. 10, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESThe income tax provisions reflect tax rates of 28.8% in the third quarter and 28.1% year-to-date, compared with 23.1% and 25.1%, respectively, in fiscal year 2021. The major components of the year-over-year increase in tax rates were non-deductibles losses in the current year versus non-taxable gains in the prior year from the market performance of insurance products used to fund certain non-qualified retirement plans, a decrease in the impact of excess tax benefit on share-based compensation, and an increase in non-deductible transaction costs resulting from the Del Taco acquisition, partially offset by an adjustment related to state taxes recorded in the second quarter of fiscal year 2021.

RETIREMENT PLANS

RETIREMENT PLANS	9 Months Ended
	Jul. 10, 2022
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS Defined benefit pension plans — We sponsor 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 — We also sponsor 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 — The components of net periodic benefit cost in each period were as follows ( in thousands ): Quarter Year-to-date July 10, July 4, July 10, July 4, Defined benefit pension plans: Interest cost $ 3,388 $ 3,398 $ 11,292 $ 11,328 Expected return on plan assets (4,179) (4,463) (13,926) (14,877) Actuarial losses (1) 890 1,212 2,968 4,041 Amortization of unrecognized prior service costs (1) 5 5 15 15 Net periodic benefit cost $ 104 $ 152 $ 349 $ 507 Post-retirement healthcare plans: Interest cost $ 113 $ 130 $ 376 $ 433 Actuarial gains (1) (147) (78) (492) (262) Net periodic benefit cost $ (34) $ 52 $ (116) $ 171 ____________________________ (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 — Our policy is to fund our plans at or above the minimum required by law. As of January 1, 2021, the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2022 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 4,366 $ 743 Remaining estimated net contributions during fiscal 2022 $ 850 $ 389 We continue 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. We do not anticipate making any contributions to our Qualified Plan in fiscal 2022.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Jul. 10, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ DEFICIT	STOCKHOLDERS’ DEFICIT Summary of changes in stockholders’ deficit — A reconciliation of the beginning and ending amounts of stockholders’ deficit is presented below ( in thousands ): Number Amount Capital in Retained Accumulated Treasury Total Balance at October 3, 2021 82,536 $ 825 $ 500,441 $ 1,764,412 $ (74,254) $ (3,009,306) $ (817,882) Shares issued under stock plans, including tax benefit 28 1 48 — — — 49 Share-based compensation — — 1,018 — — — 1,018 Dividends declared — — 63 (9,320) — — (9,257) Net earnings — — — 39,270 — — 39,270 Other comprehensive income — — — — 738 — 738 Balance at January 23, 2022 82,564 $ 826 $ 501,570 $ 1,794,362 $ (73,516) $ (3,009,306) $ (786,064) Shares issued under stock plans, including tax benefit 5 — 2 — — — 2 Share-based compensation — — 2,916 — — — 2,916 Dividends declared — — 65 (9,334) — — (9,269) Fair value of assumed Del Taco RSAs attributable to pre-combination service — — 449 — — — 449 Net earnings — — — 7,796 — — 7,796 Other comprehensive income — — — — 553 — 553 Balance at April 17, 2022 82,569 $ 826 $ 505,002 $ 1,792,824 $ (72,963) $ (3,009,306) $ (783,617) Shares issued under stock plans, including tax benefit 11 — — — — — — Share-based compensation — — 1,607 — — — 1,607 Dividends declared — — 65 (9,329) — — (9,264) Net earnings — — — 22,857 — — 22,857 Other comprehensive income — — — — 553 — 553 Balance at July 10, 2022 82,580 $ 826 $ 506,674 $ 1,806,352 $ (72,410) $ (3,009,306) $ (767,864) Number Amount Capital in Retained Accumulated Treasury Total Balance at September 27, 2020 82,370 $ 824 $ 489,515 $ 1,636,211 $ (110,605) $ (2,809,306) $ (793,361) Shares issued under stock plans, including tax benefit 24 — 114 — — — 114 Share-based compensation — — 1,231 — — — 1,231 Dividends declared — — 53 (9,142) — — (9,089) Net earnings — — — 50,859 — — 50,859 Other comprehensive income — — — — 1,123 — 1,123 Balance at January 17, 2021 82,394 $ 824 $ 490,913 $ 1,677,928 $ (109,482) $ (2,809,306) $ (749,123) Shares issued under stock plans, including tax benefit 116 1 4,225 — — — 4,226 Share-based compensation — — 1,605 — — — 1,605 Dividends declared — — 55 (9,096) — — (9,041) Purchases of treasury stock — — — — — (65,000) (65,000) Net earnings — — — 35,934 — — 35,934 Other comprehensive income — — — — 842 — 842 Balance at April 11, 2021 82,510 $ 825 $ 496,798 $ 1,704,766 $ (108,640) $ (2,874,306) $ (780,557) Shares issued under stock plans, including tax benefit 26 — 2,306 — — — 2,306 Share-based compensation — — 502 — — — 502 Dividends declared — — 62 (9,818) — — (9,756) Purchases of treasury stock — — — — — (64,967) (64,967) Net earnings — — — 40,028 — — 40,028 Other comprehensive income — — — — 842 — 842 Balance at July 4, 2021 82,536 $ 825 $ 499,668 $ 1,734,976 $ (107,798) $ (2,939,273) $ (811,602) Repurchases of common stock — There were no repurchases of common stock in fiscal 2022. As of July 10, 2022, there was $200.0 million remaining under share repurchase programs authorized by the Board of Directors which expires in November 2023. Dividends — During 2022, the Board of Directors declared three cash dividends of $0.44 per common totaling $28.0 million. Future dividends are subject to approval by our Board of Directors.

AVERAGE SHARES OUTSTANDING

AVERAGE SHARES OUTSTANDING	9 Months Ended
	Jul. 10, 2022
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 10, July 4, July 10, July 4, Weighted-average shares outstanding – basic 21,236 22,263 21,221 22,683 Effect of potentially dilutive securities: Nonvested stock awards and units 24 52 42 66 Stock options — 9 1 10 Performance share awards — 2 — 2 Weighted-average shares outstanding – diluted 21,260 22,326 21,264 22,761 Excluded from diluted weighted-average shares outstanding: Antidilutive 32 — 23 33 Performance conditions not satisfied at the end of the period 63 30 63 30

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 10, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal matters — We assess 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. 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. We regularly review contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. As of July 10, 2022, we estimate the aggregate range of reasonably possible losses, in excess of amounts accrued for these matters as of such date, to be up to approximately $10 million, excluding interest and attorney fees. 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. 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. The Company continues to dispute liability and the plaintiffs’ damages calculations and will continue to vigorously defend against the lawsuit. 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 a voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding (the “Agreement”) which obligates 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. The Agreement contains no admission of wrongdoing and is contingent upon various conditions, including, but not limited to, court approvals. There can be no assurance that the Agreement will be approved by the court nor upheld if challenged on appeal. As of July 10, 2022, the Company has accrued the settlement amount, included within “Accrued liabilities” on our condensed consolidated balance sheet. On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint seeking to recover assets in the form of actual and exemplary damages for the bankruptcy trust and generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers that the former franchisee presented. The parties participated in a mediation in April 2021, but the matter did not settle. Trial in this matter is currently set for January 2023, with the court ordering the parties to participate in another mediation. Other legal matters — In addition to the matter 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 10, 2022, the maximum potential liability of future undiscounted payments under these leases is approximately $24.8 million. The lease terms extend for a maximum of approximately 16 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.

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	9 Months Ended
	Jul. 10, 2022
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands) Year-to-date July 10, July 4, Non-cash investing and financing transactions: Increase in obligations for treasury stock repurchases $ — $ 5,568 Increase (decrease) in obligations for purchases of property and equipment $ (3,371) $ 258 Increase in dividends accrued or converted to common stock equivalents $ 193 $ 170 Right-of use assets obtained in exchange for operating lease obligations $ 179,726 $ 138,163 Right-of use assets obtained in exchange for finance lease obligations $ 45 $ 103

SUPPLEMENTAL CONSOLIDATED BALAN

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	9 Months Ended
	Jul. 10, 2022
Balance Sheet Related Disclosures [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) July 10, October 3, Accounts and other receivables, net: Trade $ 73,653 $ 75,273 Notes receivable, current portion 1,662 1,467 Income tax receivable 919 1,157 Other 7,484 2,730 Allowance for doubtful accounts (5,228) (6,292) $ 78,490 $ 74,335 Prepaid expenses: Prepaid income taxes $ 4,767 $ 651 Other 10,762 12,031 $ 15,529 $ 12,682 Property and equipment, net Land $ 97,102 $ 105,393 Buildings 989,452 907,792 Restaurant and other equipment 166,764 112,959 Construction in progress 17,044 6,894 1,270,362 1,133,038 Less accumulated depreciation and amortization (828,723) (810,124) $ 441,639 $ 322,914 Other assets, net: Company-owned life insurance policies $ 114,542 $ 123,566 Deferred rent receivable 44,649 46,234 Franchise tenant improvement allowance 32,819 34,124 Notes receivable, less current portion 4,525 4,544 Other 22,815 15,970 $ 219,350 $ 224,438 Accrued liabilities: Legal accruals $ 58,553 $ 7,540 Payroll and related taxes 39,008 34,649 Insurance 32,340 21,218 Sales and property taxes 22,662 23,174 Deferred rent income 13,677 17,892 Advertising 4,357 13,097 Deferred franchise and development fees 5,588 4,949 Other 39,101 25,898 $ 215,286 $ 148,417 Other long-term liabilities: Defined benefit pension plans $ 67,314 $ 70,354 Deferred franchise and development fees 40,910 36,571 Other 48,827 49,417 $ 157,051 $ 156,342

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 10, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividends — On August 5, 2022, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on September 9, 2022, to shareholders of record as of the close of business on August 24, 2022.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jul. 10, 2022
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 ®
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”). Certain reclassifications have been made to the prior year presentation to conform to the current year presentation. These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended October 3, 2021 (“2021 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2021 Form 10-K, with the exception of the significant accounting policies below that were adopted or applied upon the acquisition of Del Taco. 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. Our Del Taco subsidiary operates on a fiscal year ending the Tuesday closest to September 30. Fiscal years 2022 and 2021 include 52 and 53 weeks, respectively. Our first quarter includes 16 weeks and all other quarters include 12 weeks, with the exception of the fourth quarter of fiscal 2021, which includes 13 weeks. All comparisons between 2022 and 2021 refer to the 12 weeks (“quarter”) and 40 weeks (“year-to-date”) ended July 10, 2022 and July 4, 2021, 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 — We administer marketing funds at each of our restaurant brands that include contractual contributions. In 2022 and 2021, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales. In 2022, marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. 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 $9.8 million and $22.9 million, respectively, in 2022 and $4.6 million and $14.8 million, respectively, in 2021. 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 our allowance for doubtful accounts (in thousands) : Year-to-date July 10, July 4, Balance as of beginning of period $ (6,292) $ (5,541) Provision for expected credit losses (4,162) (502) Write-offs charged against the allowance 5,226 19 Balance as of end of period $ (5,228) $ (6,024) Business combinations — We account 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.
Effect of new accounting pronouncements adopted in fiscal 2020	Recent accounting pronouncements — In October 2021 the Financial Accounting Standards Board (“FASB”) issued ASU 2021-08, “ Business Combinations - Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805). ” This standard requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities from acquired contracts using the revenue recognition guidance under Accounting Standards Codification (“ASC”) Topic 606 in order to align the recognition of a contract liability with the definition of a performance obligation. This approach differs from the current requirement to measure contract assets and contract liabilities acquired in a business combination at fair value. We elected to early adopt this standard in the second quarter of 2022. The adoption of ASU 2021-08 did not have a material impact on our condensed consolidated financial statements. The Company reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a significant impact on our condensed consolidated financial statements.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jul. 10, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of New Accounting Standard Impact	The following table summarizes the activity in our allowance for doubtful accounts (in thousands) : Year-to-date July 10, July 4, Balance as of beginning of period $ (6,292) $ (5,541) Provision for expected credit losses (4,162) (502) Write-offs charged against the allowance 5,226 19 Balance as of end of period $ (5,228) $ (6,024)

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Jul. 10, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the period ended July 10, 2022 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 100,899 $ 114,332 $ 215,231 $ 315,205 $ 171,391 $ 486,596 Franchise rental revenues 78,278 1,790 80,068 257,069 2,654 259,723 Franchise royalties 44,291 5,361 49,652 144,872 8,006 152,878 Marketing fees 42,620 4,359 46,979 139,811 6,517 146,328 Technology and sourcing fees 3,548 420 3,968 12,123 625 12,748 Franchise fees and other services 2,340 67 2,407 6,944 93 7,037 Total revenue $ 271,976 $ 126,329 $ 398,305 $ 876,024 $ 189,286 $ 1,065,310 The following table disaggregates revenue by segment and primary source for the period ended July 4, 2021 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 91,892 $ — $ 91,892 $ 292,132 $ — $ 292,132 Franchise rental revenues 80,598 — 80,598 262,248 — 262,248 Franchise royalties 45,950 — 45,950 146,913 — 146,913 Marketing fees 44,305 — 44,305 142,398 — 142,398 Technology and sourcing fees 4,081 — 4,081 12,977 — 12,977 Franchise fees and other services 2,632 — 2,632 8,548 — 8,548 Total revenue $ 269,458 $ — $ 269,458 $ 865,216 $ — $ 865,216
Changes in Contract Liabilities	A summary of significant changes in our contract liabilities is presented below (in thousands) : Year-to-date July 10, July 4, Deferred franchise and development fees at beginning of period $ 41,520 $ 43,541 Changes due to business combinations 6,193 — Revenue recognized (4,238) (4,415) Additions 3,023 1,718 Deferred franchise and development fees at end of period $ 46,498 $ 40,844
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 10, 2022 (in thousands) : Remainder of 2022 $ 1,202 2023 5,003 2024 4,792 2025 4,555 2026 4,228 Thereafter 21,553 $ 41,333

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	9 Months Ended
	Jul. 10, 2022
Business Combinations [Abstract]
Summary of Recognized Identified Assets Acquired and Liabilities Assumed	The following summarizes the purchase consideration paid to Del Taco shareholders (in thousands, except per share data) : Amount Del Taco shares outstanding as of March 8, 2022 36,442 Del Taco RSAs subject to accelerated vesting 805 Del Taco RSUs subject to accelerated vesting 70 Del Taco options subject to accelerated vesting 292 Total Del Taco shares outstanding 37,610 Merger Consideration (per Del Taco share) $ 12.51 Total cash consideration paid to selling shareholders $ 470,500 Del Taco transaction costs paid by Jack in the Box (1) 7,141 Del Taco closing indebtedness settled by Jack in the Box (2) 115,219 Replacement share-based payment awards pre-combination vesting expense 449 Preliminary aggregate purchase consideration $ 593,309 ____________________________ (1) Represents the portion of Del Taco merger-related transaction costs that were paid at the Closing Date by the Company. (2) Represents the closing indebtedness of Del Taco’s existing debt that was paid at the Closing Date by the Company. (in thousands) : Initial Allocation of Consideration Measurement Period Adjustments (1) July 10, Total preliminary aggregate purchase consideration, net of $12,068 cash acquired $ 581,241 $ — $ 581,241 Assets: Accounts and other receivables 3,809 — 3,809 Inventories 3,233 — 3,233 Prepaid expenses 2,950 — 2,950 Other current assets 105 — 105 Property and equipment 150,826 (5,341) 145,485 Operating lease right-of-use assets 349,489 — 349,489 Intangible assets 12,371 — 12,371 Trademarks 283,500 — 283,500 Other assets 5,128 — 5,128 Liabilities: Current maturities of long-term debt 22 — 22 Current operating lease liabilities 21,991 — 21,991 Accounts payable 18,808 — 18,808 Accrued liabilities 66,739 45,076 111,815 Long-term debt, net of current maturities 349 — 349 Long-term operating lease liabilities, net of current portion 302,688 — 302,688 Deferred tax liabilities 88,203 (12,668) 75,535 Other long-term liabilities 13,080 — 13,080 Net assets acquired, excluding goodwill $ 299,531 $ (37,749) $ 261,782 Goodwill $ 281,710 $ 37,749 $ 319,459 ____________________________ (1) The Company recorded measurement period adjustments in the third quarter of fiscal 2022 attributable to the Company’s review of inputs and assumptions utilized in valuation models, in addition to new information obtained during the quarter surrounding the settlement of a litigation matter which existed at the date of acquisition. Refer to Note 15, Commitments and Contingencies
Schedule of Intangible Assets and the Useful Lives	The preliminary values allocated to intangible assets and the useful lives are as follows (in thousands) : Amount Useful life (Years) Trademarks $ 283,500 Indefinite Franchise contracts 9,700 18 Sublease assets 2,671 13 Estimated fair value of acquired intangible assets $ 295,871
Schedule of Pro Forma Information	Quarter Year-to-date July 4, July 10, July 4, Total revenue $ 393,521 $ 1,283,387 $ 1,263,299 Net earnings $ 42,491 $ 74,711 $ 102,305 The unaudited pro forma financial information for all periods presented includes the business combination accounting effects resulting from this acquisition, mainly including adjustments to reflect additional amortization expense from acquired intangibles, incremental depreciation expense from the fair value property and equipment, elimination of historical interest expense associated with both Del Taco’s and the Company’s historical indebtedness, additional interest expense associated with the new Del Taco revolving credit facility and the Company’s new borrowings as part of the refinancing to fund the acquisition, adjusted rent expense reflecting the acquired right-of-use assets and liabilities to their estimated acquisition-date values based upon preliminary valuation of related lease intangibles and remaining payments, as well as the fair value adjustments made to leasehold improvements, certain material non-recurring adjustments and the tax-related effects as though Del Taco was combined as of the beginning of fiscal 2021. The unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2021, nor is it necessarily an indication of trends in future results for a number of reasons, including, but not limited to, differences between the assumptions used to prepare the pro forma information, cost savings from operating efficiencies, potential synergies, and the impact of incremental costs incurred in integrating the businesses.

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Jul. 10, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill during fiscal 2022 and 2021 were as follows ( in thousands ): Balance at September 27, 2020 $ 47,161 Acquisition of Jack in the Box franchise-operated restaurants 613 Balance at October 3, 2021 47,774 Acquisition of Del Taco Restaurants, Inc. 319,459 Acquisition of Jack in the Box franchise-operated restaurants 274 Balance at July 10, 2022 $ 367,507
Schedule of Intangible Assets	The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): July 10, October 3, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Sublease assets $ 2,671 $ (83) $ 2,588 $ — $ — $ — Franchise contracts 9,700 (187) 9,513 — — — Reacquired franchise rights 557 (114) 443 542 (72) 470 Total $ 12,928 $ (384) $ 12,544 $ 542 $ (72) $ 470
Schedule Of The Estimated Amortization Expense	The following table summarizes, as of July 10, 2022, the estimated amortization expense for each of the next five fiscal years ( in thousands ): Remainder of 2022 $ 198 2023 $ 839 2024 $ 836 2025 $ 836 2026 $ 835

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Jul. 10, 2022
Leases [Abstract]
Lease Income	The following table presents rental income ( in thousands ): Quarter Year-to-date July 10, July 4, July 10, July 4, Operating lease income - franchise $ 53,703 $ 53,762 $ 178,048 $ 180,146 Variable lease income - franchise 26,274 26,836 81,556 82,102 Amortization of favorable and unfavorable lease contracts, net 91 — 119 — Franchise rental revenues $ 80,068 $ 80,598 $ 259,723 $ 262,248 Operating lease income - closed restaurants and other (1) $ 1,663 $ 1,377 $ 4,728 $ 4,602 ____________________________ (1) Primarily relates to closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.
Finance Lease, Future Minimum Lease Payments	The following table presents as of July 10, 2022, the annual maturities of our lease liabilities ( in thousands ): Finance Leases Operating Leases Fiscal year: Remainder of 2022 $ 244 $ 55,942 2023 972 227,605 2024 399 191,112 2025 39 185,347 2026 27 168,451 Thereafter 26 874,345 Total future lease payments (1) $ 1,707 $ 1,702,802 Less imputed interest (84) (362,768) Present value of lease liabilities $ 1,623 $ 1,340,034 Less current portion (929) (173,057) Long-term lease obligations $ 694 $ 1,166,977 ____________________________ (1) Total future lease payments include non-cancellable commitments of $1.7 million for finance leases and $1,468.4 million for operating leases.
Operating Lease, Future Minimum Lease Payments	The following table presents as of July 10, 2022, the annual maturities of our lease liabilities ( in thousands ): Finance Leases Operating Leases Fiscal year: Remainder of 2022 $ 244 $ 55,942 2023 972 227,605 2024 399 191,112 2025 39 185,347 2026 27 168,451 Thereafter 26 874,345 Total future lease payments (1) $ 1,707 $ 1,702,802 Less imputed interest (84) (362,768) Present value of lease liabilities $ 1,623 $ 1,340,034 Less current portion (929) (173,057) Long-term lease obligations $ 694 $ 1,166,977 ____________________________ (1) Total future lease payments include non-cancellable commitments of $1.7 million for finance leases and $1,468.4 million for operating leases.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Jul. 10, 2022
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 Significant Significant Fair value measurements as of July 10, 2022: Non-qualified deferred compensation plan (1) $ 14,481 $ 14,481 $ — $ — Total liabilities at fair value $ 14,481 $ 14,481 $ — $ — Fair value measurements as of October 3, 2021: Non-qualified deferred compensation plan (1) $ 18,555 $ 18,555 $ — $ — Total liabilities at fair value $ 18,555 $ 18,555 $ — $ — ____________________________ (1) We maintain 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. (2) We did not have any transfers in or out of Level 1, 2 or 3.
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 10, 2022 and October 3, 2021 ( in thousands ): July 10, October 3, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 715,938 $ 667,207 $ 1,290,251 $ 1,351,057 Series 2022 Class A-2 Notes $ 1,094,500 $ 959,220 $ — $ —

INDEBTEDNESS (Tables)

INDEBTEDNESS (Tables)	9 Months Ended
	Jul. 10, 2022
Debt Disclosure [Abstract]
Schedule of Debt	July 10, October 3, Series 2019-1 Class A-2-I Notes $ — $ 570,688 Series 2019-1 Class A-2-II Notes 271,563 272,938 Series 2019-1 Class A-2-III Notes 444,375 446,625 Series 2022-1 Class A-2-I Notes 547,250 — Series 2022-1 Class A-2-II Notes 547,250 — Series 2022-1 Class A-2-I Variable Funding Notes 50,000 — Revolving Credit Facility — — Finance lease obligations and other debt 1,986 2,275 Total debt 1,862,424 1,292,526 Less current maturities of long-term debt (30,201) (894) Less unamortized debt issuance costs (26,149) (18,212) Long-term debt $ 1,806,074 $ 1,273,420
Schedule of Maturities of Long-term Debt	Maturities of long-term debt — Assuming repayment by the Anticipated Repayment Dates and based on the leverage ratio as of July 10, 2022, principal payments on our long-term debt outstanding at July 10, 2022 for each of the next five fiscal years and thereafter are as follows ( in thousands ): Remainder of 2022 $ 8,246 2023 29,891 2024 29,373 2025 29,338 2026 289,204 Thereafter 1,476,372 $ 1,862,424

OTHER OPERATING EXPENSE, NET (T

OTHER OPERATING EXPENSE, NET (Tables)	9 Months Ended
	Jul. 10, 2022
Restructuring and Related Activities [Abstract]
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring	Other operating expenses, net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Quarter Year-to-date July 10, July 4, July 10, July 4, Acquisition, integration, and restructuring costs (1) $ 2,753 $ — $ 18,864 $ 4 Costs of closed restaurants and other (2) 837 622 2,559 2,086 Operating restaurant impairment charges (3) 1,653 — 1,653 — Accelerated depreciation 346 123 1,009 1,362 (Gains) losses on disposition of property and equipment, net (1,460) 177 (1,746) (1,754) $ 4,129 $ 922 $ 22,339 $ 1,698 ____________________________ (1) Acquisition, integration, and restructuring costs include costs incurred by the Company, including integration costs and fees related to advisory, legal, investment banking, and other professional services, all of which are directly attributable to the Del Taco acquisition. (2) Costs of closed restaurants primarily include impairment charges as a result of our decision to close restaurants, ongoing costs associated with closed restaurants, and canceled project costs. (3) In 2022, restaurant impairment charges included $1.7 million related to the impairment of five under-performing Jack in the Box company-operated restaurants which are currently held for use.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jul. 10, 2022
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 10, July 4, July 10, July 4, Revenues by segment: Jack in the Box $ 271,976 $ 269,458 $ 876,024 $ 865,216 Del Taco 126,329 — 189,286 — Consolidated revenues $ 398,305 $ 269,458 $ 1,065,310 $ 865,216 Segment operating profit: Jack in the Box $ 64,951 $ 75,397 $ 216,935 $ 248,163 Del Taco 12,209 — 18,265 — Total segment operating profit $ 77,160 $ 75,397 $ 235,200 $ 248,163 Depreciation and amortization 16,713 10,389 40,754 35,656 Acquisition, integration, and restructuring costs 2,753 — 18,864 4 Share-based compensation 1,607 502 5,541 3,338 Net COLI losses (gains) 4,585 (2,611) 7,165 (8,951) Gains on the sale of company-operated restaurants (802) (264) (1,660) (3,079) Amortization of favorable and unfavorable leases and subleases, net 437 — 685 — Earnings from operations $ 51,867 $ 67,381 $ 163,851 $ 221,195 Total capital expenditures by segment: Jack in the Box $ 7,603 $ 12,229 $ 24,933 $ 35,157 Del Taco 5,965 — 9,416 — Total capital expenditures $ 13,568 $ 12,229 $ 34,349 $ 35,157 Total depreciation and amortization by segment: Jack in the Box $ 9,202 $ 10,389 $ 31,038 $ 35,656 Del Taco 7,511 — 9,716 — Total depreciation and amortization $ 16,713 $ 10,389 $ 40,754 $ 35,656 We do not evaluate, manage or measure performance of segments using asset, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	9 Months Ended
	Jul. 10, 2022
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	The components of net periodic benefit cost in each period were as follows ( in thousands ): Quarter Year-to-date July 10, July 4, July 10, July 4, Defined benefit pension plans: Interest cost $ 3,388 $ 3,398 $ 11,292 $ 11,328 Expected return on plan assets (4,179) (4,463) (13,926) (14,877) Actuarial losses (1) 890 1,212 2,968 4,041 Amortization of unrecognized prior service costs (1) 5 5 15 15 Net periodic benefit cost $ 104 $ 152 $ 349 $ 507 Post-retirement healthcare plans: Interest cost $ 113 $ 130 $ 376 $ 433 Actuarial gains (1) (147) (78) (492) (262) Net periodic benefit cost $ (34) $ 52 $ (116) $ 171 ____________________________ (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 2022 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 4,366 $ 743 Remaining estimated net contributions during fiscal 2022 $ 850 $ 389

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Jul. 10, 2022
Stockholders' Equity Note [Abstract]
Schedule of Stockholders' Deficit	Summary of changes in stockholders’ deficit — A reconciliation of the beginning and ending amounts of stockholders’ deficit is presented below ( in thousands ): Number Amount Capital in Retained Accumulated Treasury Total Balance at October 3, 2021 82,536 $ 825 $ 500,441 $ 1,764,412 $ (74,254) $ (3,009,306) $ (817,882) Shares issued under stock plans, including tax benefit 28 1 48 — — — 49 Share-based compensation — — 1,018 — — — 1,018 Dividends declared — — 63 (9,320) — — (9,257) Net earnings — — — 39,270 — — 39,270 Other comprehensive income — — — — 738 — 738 Balance at January 23, 2022 82,564 $ 826 $ 501,570 $ 1,794,362 $ (73,516) $ (3,009,306) $ (786,064) Shares issued under stock plans, including tax benefit 5 — 2 — — — 2 Share-based compensation — — 2,916 — — — 2,916 Dividends declared — — 65 (9,334) — — (9,269) Fair value of assumed Del Taco RSAs attributable to pre-combination service — — 449 — — — 449 Net earnings — — — 7,796 — — 7,796 Other comprehensive income — — — — 553 — 553 Balance at April 17, 2022 82,569 $ 826 $ 505,002 $ 1,792,824 $ (72,963) $ (3,009,306) $ (783,617) Shares issued under stock plans, including tax benefit 11 — — — — — — Share-based compensation — — 1,607 — — — 1,607 Dividends declared — — 65 (9,329) — — (9,264) Net earnings — — — 22,857 — — 22,857 Other comprehensive income — — — — 553 — 553 Balance at July 10, 2022 82,580 $ 826 $ 506,674 $ 1,806,352 $ (72,410) $ (3,009,306) $ (767,864) Number Amount Capital in Retained Accumulated Treasury Total Balance at September 27, 2020 82,370 $ 824 $ 489,515 $ 1,636,211 $ (110,605) $ (2,809,306) $ (793,361) Shares issued under stock plans, including tax benefit 24 — 114 — — — 114 Share-based compensation — — 1,231 — — — 1,231 Dividends declared — — 53 (9,142) — — (9,089) Net earnings — — — 50,859 — — 50,859 Other comprehensive income — — — — 1,123 — 1,123 Balance at January 17, 2021 82,394 $ 824 $ 490,913 $ 1,677,928 $ (109,482) $ (2,809,306) $ (749,123) Shares issued under stock plans, including tax benefit 116 1 4,225 — — — 4,226 Share-based compensation — — 1,605 — — — 1,605 Dividends declared — — 55 (9,096) — — (9,041) Purchases of treasury stock — — — — — (65,000) (65,000) Net earnings — — — 35,934 — — 35,934 Other comprehensive income — — — — 842 — 842 Balance at April 11, 2021 82,510 $ 825 $ 496,798 $ 1,704,766 $ (108,640) $ (2,874,306) $ (780,557) Shares issued under stock plans, including tax benefit 26 — 2,306 — — — 2,306 Share-based compensation — — 502 — — — 502 Dividends declared — — 62 (9,818) — — (9,756) Purchases of treasury stock — — — — — (64,967) (64,967) Net earnings — — — 40,028 — — 40,028 Other comprehensive income — — — — 842 — 842 Balance at July 4, 2021 82,536 $ 825 $ 499,668 $ 1,734,976 $ (107,798) $ (2,939,273) $ (811,602)

AVERAGE SHARES OUTSTANDING (Tab

AVERAGE SHARES OUTSTANDING (Tables)	9 Months Ended
	Jul. 10, 2022
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 10, July 4, July 10, July 4, Weighted-average shares outstanding – basic 21,236 22,263 21,221 22,683 Effect of potentially dilutive securities: Nonvested stock awards and units 24 52 42 66 Stock options — 9 1 10 Performance share awards — 2 — 2 Weighted-average shares outstanding – diluted 21,260 22,326 21,264 22,761 Excluded from diluted weighted-average shares outstanding: Antidilutive 32 — 23 33 Performance conditions not satisfied at the end of the period 63 30 63 30

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	9 Months Ended
	Jul. 10, 2022
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Year-to-date July 10, July 4, Non-cash investing and financing transactions: Increase in obligations for treasury stock repurchases $ — $ 5,568 Increase (decrease) in obligations for purchases of property and equipment $ (3,371) $ 258 Increase in dividends accrued or converted to common stock equivalents $ 193 $ 170 Right-of use assets obtained in exchange for operating lease obligations $ 179,726 $ 138,163 Right-of use assets obtained in exchange for finance lease obligations $ 45 $ 103

SUPPLEMENTAL CONSOLIDATED BAL_2

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)	9 Months Ended
	Jul. 10, 2022
Balance Sheet Related Disclosures [Abstract]
Schedule of Supplemental Balance Sheet Disclosures	July 10, October 3, Accounts and other receivables, net: Trade $ 73,653 $ 75,273 Notes receivable, current portion 1,662 1,467 Income tax receivable 919 1,157 Other 7,484 2,730 Allowance for doubtful accounts (5,228) (6,292) $ 78,490 $ 74,335 Prepaid expenses: Prepaid income taxes $ 4,767 $ 651 Other 10,762 12,031 $ 15,529 $ 12,682 Property and equipment, net Land $ 97,102 $ 105,393 Buildings 989,452 907,792 Restaurant and other equipment 166,764 112,959 Construction in progress 17,044 6,894 1,270,362 1,133,038 Less accumulated depreciation and amortization (828,723) (810,124) $ 441,639 $ 322,914 Other assets, net: Company-owned life insurance policies $ 114,542 $ 123,566 Deferred rent receivable 44,649 46,234 Franchise tenant improvement allowance 32,819 34,124 Notes receivable, less current portion 4,525 4,544 Other 22,815 15,970 $ 219,350 $ 224,438 Accrued liabilities: Legal accruals $ 58,553 $ 7,540 Payroll and related taxes 39,008 34,649 Insurance 32,340 21,218 Sales and property taxes 22,662 23,174 Deferred rent income 13,677 17,892 Advertising 4,357 13,097 Deferred franchise and development fees 5,588 4,949 Other 39,101 25,898 $ 215,286 $ 148,417 Other long-term liabilities: Defined benefit pension plans $ 67,314 $ 70,354 Deferred franchise and development fees 40,910 36,571 Other 48,827 49,417 $ 157,051 $ 156,342

BASIS OF PRESENTATION - Narrati

BASIS OF PRESENTATION - Narrative (Details) $ in Millions	3 Months Ended		4 Months Ended	9 Months Ended
	Jul. 10, 2022 USD ($)	Jul. 04, 2021 USD ($)	Jan. 23, 2022	Jul. 10, 2022 USD ($) restaurant	Jul. 04, 2021 USD ($)
Net Investment Income [Line Items]
Marketing and advertising expense | $	$ 9.8	$ 4.6		$ 22.9	$ 14.8
Jack in the box brand restaurant operations
Net Investment Income [Line Items]
Contractual obligation (percent)			5%	5%
Del Taco
Net Investment Income [Line Items]
Contractual obligation (percent)				4%
Company operated | Jack in the box brand restaurant operations
Net Investment Income [Line Items]
Number of operating segments				171
Company operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments				291
Franchise-operated | Jack in the box brand restaurant operations
Net Investment Income [Line Items]
Number of operating segments				2,036
Franchise-operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments				303

BASIS OF PRESENTATION - Effect

BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021
Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (6,292)	$ (5,541)
Provision for expected credit losses	(4,162)	(502)
Write-offs charged against the allowance	5,226	19
Balance as of end of period	$ (5,228)	$ (6,024)

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) $ in Thousands	9 Months Ended
	Jul. 10, 2022 USD ($)
Revenue from Contract with Customer [Abstract]
Term of franchise	20 years
Development fees	$ 5,200

REVENUE - Disaggregation of Rev

REVENUE - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Disaggregation of Revenue [Line Items]
Revenues:	$ 398,305	$ 269,458	$ 1,065,310	$ 865,216
Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	271,976	269,458	876,024	865,216
Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	126,329	0	189,286	0
Company restaurant sales
Disaggregation of Revenue [Line Items]
Revenues:	215,231	91,892	486,596	292,132
Company restaurant sales | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	100,899	91,892	315,205	292,132
Company restaurant sales | Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	114,332	0	171,391	0
Franchise Rental Revenues
Disaggregation of Revenue [Line Items]
Revenues:	80,068	80,598	259,723	262,248
Franchise Rental Revenues | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	78,278	80,598	257,069	262,248
Franchise Rental Revenues | Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	1,790	0	2,654	0
Franchise Royalties
Disaggregation of Revenue [Line Items]
Revenues:	49,652	45,950	152,878	146,913
Franchise Royalties | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	44,291	45,950	144,872	146,913
Franchise Royalties | Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	5,361	0	8,006	0
Marketing Fees
Disaggregation of Revenue [Line Items]
Revenues:	46,979	44,305	146,328	142,398
Marketing Fees | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	42,620	44,305	139,811	142,398
Marketing Fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	4,359	0	6,517	0
Technology and Sourcing Fees
Disaggregation of Revenue [Line Items]
Revenues:	3,968	4,081	12,748	12,977
Technology and Sourcing Fees | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	3,548	4,081	12,123	12,977
Technology and Sourcing Fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	420	0	625	0
Franchise Fees and Other Services
Disaggregation of Revenue [Line Items]
Revenues:	2,407	2,632	7,037	8,548
Franchise Fees and Other Services | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues:	2,340	2,632	6,944	8,548
Franchise Fees and Other Services | Del Taco
Disaggregation of Revenue [Line Items]
Revenues:	$ 67	$ 0	$ 93	$ 0

REVENUE - Changes in Contract L

REVENUE - Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021
Movement in Deferred Revenue [Roll Forward]
Deferred franchise and development fees at beginning of period	$ 41,520	$ 43,541
Changes due to business combinations	6,193	0
Revenue recognized	(4,238)	(4,415)
Additions	3,023	1,718
Deferred franchise and development fees at end of period	$ 46,498	$ 40,844

REVENUE - Estimated Future Fran

REVENUE - Estimated Future Franchise Fees (Details) $ in Thousands	Jul. 10, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 41,333
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-18
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	1,202
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-02
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	5,003
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,792
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-09-30
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,555
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-09-28
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,228
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-09-27
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 21,553

REVENUE - Estimated Future Fr_2

REVENUE - Estimated Future Franchise Fees, Period (Details)	Jul. 10, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-18
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-02
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]: 2024-10-01
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]: 2025-09-30
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]: 2026-09-28
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]: 2027-09-27
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period

BUSINESS COMBINATION - Narrativ

BUSINESS COMBINATION - Narrative (Details) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 08, 2022	Apr. 17, 2022	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021	Oct. 03, 2021	Sep. 27, 2020
Business Acquisition [Line Items]
Goodwill			$ 367,507,000		$ 367,507,000		$ 47,774,000	$ 47,161,000
Revenues:			398,305,000	$ 269,458,000	1,065,310,000	$ 865,216,000
Del Taco
Business Acquisition [Line Items]
Revenues:			126,329,000	$ 0	$ 189,286,000	$ 0
Del Taco
Business Acquisition [Line Items]
Ownership acquired	100%
Consideration transferred	$ 593,309,000
Business acquisition, transaction costs	7,141,000
Award vesting period					1 year
Transaction costs			1,200,000		$ 12,400,000
Goodwill	281,710,000		$ 319,459,000		$ 319,459,000
Goodwill, expected tax deductible amount	$ 0
Net earnings		$ 5,200,000
Del Taco | Common Stock
Business Acquisition [Line Items]
Conversion of shares into cash (in dollars per share)	$ 12.51
Del Taco | Syndicated Credit Facility | Del Taco
Business Acquisition [Line Items]
Repayments of debt	$ 115,219,000

BUSINESS COMBINATION - Purchase

BUSINESS COMBINATION - Purchase Consideration (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		1 Months Ended
	Mar. 08, 2022	Apr. 17, 2022	Jul. 10, 2022	Oct. 03, 2021	Sep. 27, 2020
Business Acquisition [Line Items]
Goodwill			$ 367,507	$ 47,774	$ 47,161
Del Taco
Business Acquisition [Line Items]
Del Taco shares outstanding as of March 8, 2022 (in shares)	36,442		37,610
Total Del Taco shares outstanding (in shares)	36,442		37,610
Total cash consideration paid to selling shareholders	$ 470,500
Business acquisition, transaction costs	7,141
Replacement share-based payment awards pre-combination vesting expense	449
Consideration transferred	593,309
Goodwill	281,710		$ 319,459
Del Taco | Syndicated Credit Facility | Del Taco
Business Acquisition [Line Items]
Del Taco closing indebtedness settled by Jack in the Box	$ 115,219
Del Taco | Common Stock
Business Acquisition [Line Items]
Merger Consideration (per Del Taco share) (in dollars per share)	$ 12.51
Del Taco | Del Taco RSAs subject to accelerated vesting
Business Acquisition [Line Items]
Del Taco subject to accelerated vesting (in shares)		805
Del Taco | Del Taco RSUs subject to accelerated vesting
Business Acquisition [Line Items]
Del Taco subject to accelerated vesting (in shares)		70
Del Taco | Del Taco options subject to accelerated vesting
Business Acquisition [Line Items]
Del Taco subject to accelerated vesting (in shares)		292

BUSINESS COMBINATION - Estimate

BUSINESS COMBINATION - Estimated Fair Values of Assets and Liabilities (Details) - USD ($) $ in Thousands			4 Months Ended
	Jul. 10, 2022	Mar. 08, 2022	Jul. 10, 2022	Oct. 03, 2021	Sep. 27, 2020
Liabilities:
Goodwill	$ 367,507		$ 367,507	$ 47,774	$ 47,161
Cash acquired from acquisition		$ 12,068
Del Taco
Business Acquisition [Line Items]
Total preliminary aggregate purchase consideration, net of $12,068 cash acquired	581,241	581,241
Measurement Period Adjustments, Total preliminary aggregate purchase consideration, net of cash acquired			0
Assets:
Accounts and other receivables	3,809	3,809	3,809
Measurement Period Adjustments, Accounts and other receivables			0
Inventories	3,233	3,233	3,233
Measurement Period Adjustments, Inventories			0
Prepaid expenses	2,950	2,950	2,950
Measurement Period Adjustments, Prepaid expenses			0
Other current assets	105	105	105
Measurement Period Adjustments, Other current assets			0
Property and equipment	145,485	150,826	145,485
Measurement Period Adjustments, Property and equipment			(5,341)
Operating lease right-of-use assets	349,489	349,489	349,489
Measurement Period Adjustments, Operating lease right-of-use assets			0
Intangible assets	12,371	12,371	12,371
Measurement Period Adjustments, Intangible assets			0
Other assets	5,128	5,128	5,128
Measurement Period Adjustments, Other assets			0
Liabilities:
Current maturities of long-term debt	22	22	22
Measurement Period Adjustments, Current maturities of long-term debt			0
Current operating lease liabilities	21,991	21,991	21,991
Measurement Period Adjustments, Current operating lease liabilities			0
Accounts payable	18,808	18,808	18,808
Measurement Period Adjustments, Accounts payable			0
Accrued liabilities	111,815	66,739	111,815
Measurement Period Adjustments, Accrued liabilities			45,076
Long-term debt, net of current maturities	349	349	349
Measurement Period Adjustments, Long-term debt, net of current maturities			0
Long-term operating lease liabilities, net of current portion	302,688	302,688	302,688
Measurement Period Adjustments, Long-term operating lease liabilities, net of current portion			0
Deferred tax liabilities	75,535	88,203	75,535
Measurement Period Adjustments, Deferred tax liabilities			(12,668)
Other long-term liabilities	13,080	13,080	13,080
Measurement Period Adjustments, Other long-term liabilities			0
Net assets acquired, excluding goodwill	261,782	299,531	261,782
Measurement Period Adjustments, Net assets acquired, excluding goodwill			(37,749)
Goodwill	319,459	281,710	319,459
Measurement Period Adjustments, Goodwill			37,749
Del Taco | Trademarks
Assets:
Intangible assets	$ 283,500	$ 283,500	283,500
Measurement Period Adjustments, Intangible assets			$ 0

BUSINESS COMBINATION - Schedule

BUSINESS COMBINATION - Schedule of Intangible Assets and the Useful Lives (Details) - Del Taco $ in Thousands	Mar. 08, 2022 USD ($)
Business Acquisition [Line Items]
Estimated fair value of acquired intangible assets	$ 295,871
Franchise contracts
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 9,700
Useful life (Years)	18 years
Sublease assets
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 2,671
Useful life (Years)	13 years
Trademarks
Business Acquisition [Line Items]
Indefinite-lived intangible assets acquired	$ 283,500

BUSINESS COMBINATION - Schedu_2

BUSINESS COMBINATION - Schedule of Pro Forma Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Business Combinations [Abstract]
Total revenue	$ 393,521	$ 126,329	$ 1,283,387	$ 1,263,299
Net earnings	$ 42,491		$ 74,711	$ 102,305

SUMMARY OF REFRANCHISINGS AND_2

SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS - Narrative (Details) $ in Thousands	9 Months Ended
	Jul. 10, 2022 USD ($) restaurant	Jul. 04, 2021 restaurant	Oct. 03, 2021 USD ($)
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Number of Company-operated restaurants sold to franchisees	0	0
Number of restaurants acquired from franchisees	13	4
Current assets held for sale | $	$ 7,519		$ 1,692

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Carrying Amount of Goodwill - (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jul. 10, 2022	Oct. 03, 2021	Sep. 27, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 367,507	$ 47,774	$ 47,161
Jack in the box brand restaurant operations
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	274	$ 613
Del Taco
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	$ 319,459

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jul. 10, 2022	Oct. 03, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 12,928	$ 542
Accumulated Amortization	(384)	(72)
Net Amount	12,544	470
Sublease assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Amount	2,671	0
Accumulated Amortization	(83)	0
Net Amount	2,588	0
Franchise contracts
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Amount	9,700	0
Accumulated Amortization	(187)	0
Net Amount	9,513	0
Reacquired franchise rights
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Amount	557	542
Accumulated Amortization	(114)	(72)
Net Amount	$ 443	$ 470

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS, NET - Amortization Expense (Details) $ in Thousands	Jul. 10, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2022	$ 198
2023	839
2024	836
2025	836
2026	$ 835

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Jul. 10, 2022
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

LEASES - Operating Lease Income

LEASES - Operating Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Lessor, Lease, Description [Line Items]
Amortization of favorable and unfavorable lease contracts, net	$ 437	$ 0	$ 685	$ 0
Operating lease income - closed restaurants and other	1,663	1,377	4,728	4,602
Franchise contracts
Lessor, Lease, Description [Line Items]
Operating lease income - franchise	53,703	53,762	178,048	180,146
Variable lease income - franchise	26,274	26,836	81,556	82,102
Amortization of favorable and unfavorable lease contracts, net	91	0	119	0
Franchise rental revenues	$ 80,068	$ 80,598	$ 259,723	$ 262,248

LEASES - Annual Maturities of O

LEASES - Annual Maturities of Our Lease Liabilities (Details) - USD ($) $ in Thousands	Jul. 10, 2022	Oct. 03, 2021
Finance Leases
Remainder of 2022	$ 244
2023	972
2024	399
2025	39
2026	27
Thereafter	26
Total future lease payments	1,707
Less imputed interest	(84)
Present value of lease liabilities	1,623
Less current portion	(929)
Long-term lease obligations	694
Finance lease, noncancellable commitments	1,700
Operating Leases
Remainder of 2022	55,942
2023	227,605
2024	191,112
2025	185,347
2026	168,451
Thereafter	874,345
Total future lease payments	1,702,802
Less imputed interest	(362,768)
Present value of lease liabilities	1,340,034
Less current portion	(173,057)	$ (150,636)
Long-term operating lease liabilities, net of current portion	1,166,977	$ 809,191
Operating lease, noncancellable commitments	$ 1,468,400

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands		Jul. 10, 2022	Oct. 03, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 14,481	$ 18,555
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]	14,481	18,555
Significant Other Observable Inputs (2) (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	0	0
Significant Unobservable Inputs (2) (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	[2]	14,481	18,555
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],[2]	14,481	18,555
Non Qualified Deferred Compensation Plan | Significant Other Observable Inputs (2) (Level 2)
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 | Significant Unobservable Inputs (2) (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 0	$ 0
[1]We did not have any transfers in or out of Level 1, 2 or 3.[2]We maintain 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.

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Value and Estimated Fair Value of Notes (Details) - USD ($) $ in Thousands	Jul. 10, 2022	Oct. 03, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 1,862,424
Senior Notes | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	0	$ 570,688
Senior Notes | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	271,563	272,938
Carrying Amount | Senior Notes | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	715,938	1,290,251
Carrying Amount | Senior Notes | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	1,094,500	0
Fair Value | Senior Notes | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	667,207	1,351,057
Fair Value | Senior Notes | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 959,220	$ 0

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	Jul. 10, 2022	Oct. 03, 2021
Series 2022-1 Class A-2-I Variable Funding Notes | Senior Notes
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Amounts drawn under letter agreement	$ 50,000	$ 0

INDEBTEDNESS - Schedule of Debt

INDEBTEDNESS - Schedule of Debts (Details) - USD ($) $ in Thousands	Jul. 10, 2022	Feb. 11, 2022	Oct. 03, 2021
Debt Instrument [Line Items]
Long-term debt	$ 1,862,424
Finance lease obligations and other debt	1,986		$ 2,275
Total debt	1,862,424		1,292,526
Less current maturities of long-term debt	(30,201)		(894)
Less unamortized debt issuance costs	(26,149)		(18,212)
Long-term debt	1,806,074		1,273,420
Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facility	0		0
Series 2019 Class A-2 Notes | Senior Notes
Debt Instrument [Line Items]
Long-term debt	0		570,688
Less unamortized debt issuance costs		$ (17,400)
Series 2022 Class A-2 Notes | Senior Notes
Debt Instrument [Line Items]
Long-term debt	271,563		272,938
Series 2019-1 Class A-2-III Notes | Senior Notes
Debt Instrument [Line Items]
Long-term debt	444,375		446,625
Series 2022-1 Class A-2-I Notes | Senior Notes
Debt Instrument [Line Items]
Long-term debt	547,250		0
Series 2022-1 Class A-2-II Notes | Senior Notes
Debt Instrument [Line Items]
Long-term debt	547,250		0
Series 2022-1 Class A-2-I Variable Funding Notes | Senior Notes
Debt Instrument [Line Items]
Revolving credit facility	$ 50,000		$ 0

INDEBTEDNESS - Narrative (Detai

INDEBTEDNESS - Narrative (Details)	3 Months Ended	9 Months Ended
	Jul. 10, 2022 USD ($)	Jul. 10, 2022 USD ($)	Jul. 04, 2021 USD ($)	Mar. 08, 2022 USD ($)	Feb. 11, 2022 USD ($)	Oct. 03, 2021 USD ($)
Debt Instrument [Line Items]
Total debt	$ 1,862,424,000	$ 1,862,424,000
Loss on extinguishment of debt		(7,700,000)	$ 0
Debt issuance cost	26,149,000	26,149,000				$ 18,212,000
Del Taco | Bridge Facility
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 600,000,000
Unamortized debt issuance cost				2,100,000
Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Amounts drawn under letter agreement	0	0				0
Line of Credit | Del Taco
Debt Instrument [Line Items]
Unused borrowing capacity				61,900,000
Line of credit issued				13,100,000
Debt issuance cost				300,000
Line of Credit | Del Taco | Syndicated Credit Facility
Debt Instrument [Line Items]
Debt instrument, face amount				75,000,000
Total debt				115,200,000
Line of Credit | Del Taco | Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, face amount				$ 20,000,000
Series 2022-1 Class A-2-I Notes | Senior Notes
Debt Instrument [Line Items]
Debt instrument, face amount					$ 550,000,000
Stated interest rate					3.445%
Series 2022-1 Class A-2-II Notes | Senior Notes
Debt Instrument [Line Items]
Debt instrument, face amount					$ 550,000,000
Stated interest rate					4.136%
Series 2022-1 Class A-1 Notes | Senior Notes
Debt Instrument [Line Items]
Maximum borrowing capacity					$ 150,000,000
Series 2022-1 Class A-2-I Variable Funding Notes | Senior Notes
Debt Instrument [Line Items]
Amounts drawn under letter agreement	50,000,000	50,000,000				0
Unused borrowing capacity	58,000,000	58,000,000
Line of credit issued	42,000,000	42,000,000
Series 2019 Class A-2 Notes | Senior Notes
Debt Instrument [Line Items]
Total debt	0	$ 0				$ 570,688,000
Loss on extinguishment of debt	$ 5,600,000
Debt issuance cost					$ 17,400,000
Specified maximum leverage ratio	5	5

INDEBTEDNESS - Schedule of Matu

INDEBTEDNESS - Schedule of Maturity of Debt (Details) $ in Thousands	Jul. 10, 2022 USD ($)
Debt Disclosure [Abstract]
Remainder of 2022	$ 8,246
2023	29,891
2024	29,373
2025	29,338
2026	289,204
Thereafter	1,476,372
Total debt	$ 1,862,424

OTHER OPERATING EXPENSE, NET -

OTHER OPERATING EXPENSE, NET - Summary of Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Impairment, Disposition of Property and Equipment, and Restaurant Closing Costs [Line Items]
Acquisition, integration, and restructuring costs	$ 2,753	$ 0	$ 18,864	$ 4
Costs of closed restaurants and other	837	622	2,559	2,086
Asset Impairment Charges	1,653	0	1,653	0
Accelerated depreciation	346	123	1,009	1,362
Losses (gains) on disposition of property and equipment, net			(1,746)	(1,754)
Impairment and other charges	4,129	922	$ 22,339	$ 1,698
Continuing Operations
Impairment, Disposition of Property and Equipment, and Restaurant Closing Costs [Line Items]
Losses (gains) on disposition of property and equipment, net	$ (1,460)	$ 177

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Segment Reporting Information [Line Items]
Revenues:	$ 398,305	$ 269,458	$ 1,065,310	$ 865,216
Segment operating profit	77,160	75,397	235,200	248,163
Depreciation and amortization	16,713	10,389	40,754	35,656
Acquisition, integration, and restructuring costs	2,753	0	18,864	4
Share-based compensation	1,607	502	5,541	3,338
Net COLI losses (gains)	4,585	(2,611)	7,165	(8,951)
Gains on the sale of company-operated restaurants	(802)	(264)	(1,660)	(3,079)
Amortization of favorable and unfavorable leases and subleases, net	437	0	685	0
Earnings from operations	51,867	67,381	163,851	221,195
Total capital expenditures	13,568	12,229	34,349	35,157
Jack in the Box
Segment Reporting Information [Line Items]
Revenues:	271,976	269,458	876,024	865,216
Segment operating profit	64,951	75,397	216,935	248,163
Depreciation and amortization	9,202	10,389	31,038	35,656
Total capital expenditures	7,603	12,229	24,933	35,157
Del Taco
Segment Reporting Information [Line Items]
Revenues:	126,329	0	189,286	0
Segment operating profit	12,209	0	18,265	0
Depreciation and amortization	7,511	0	9,716	0
Total capital expenditures	$ 5,965	$ 0	$ 9,416	$ 0

INCOME TAXES- Narrative (Detail

INCOME TAXES- Narrative (Details)	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Income Tax Disclosure [Abstract]
Effective income tax rates	28.80%	23.10%	28.10%	25.10%

RETIREMENT PLANS - Narrative (D

RETIREMENT PLANS - Narrative (Details)	9 Months Ended
	Jul. 10, 2022 healthcare_plan defined_benefit_plan	Jan. 01, 2021 USD ($)
Retirement Benefits [Abstract]
Number of sponsored defined benefit pension plans | defined_benefit_plan	2
Number of postretirement health care plans | healthcare_plan	2
Minimum required contribution for retirement plans | $		$ 0

RETIREMENT PLANS - Components o

RETIREMENT PLANS - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Jul. 10, 2022		Jul. 04, 2021		Jul. 10, 2022		Jul. 04, 2021
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 3,388		$ 3,398		$ 11,292		$ 11,328
Expected return on plan assets	(4,179)		(4,463)		(13,926)		(14,877)
Actuarial loss (gain)	890	[1]	1,212	[1]	2,968	[1]	4,041
Amortization of unrecognized prior service cost	5	[1]	5	[1]	15	[1]	15
Net periodic benefit cost	104		152		349		507
Postretirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost	113		130		376		433
Actuarial loss (gain)	(147)	[1]	(78)	[1]	(492)	[1]	(262)
Net periodic benefit cost	$ (34)		$ 52		$ (116)		$ 171
[1]Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net

RETIREMENT PLANS - Schedule of

RETIREMENT PLANS - Schedule of Future Cash Flows (Details) $ in Thousands	9 Months Ended
	Jul. 10, 2022 USD ($)
SERP
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	$ 4,366
Remaining estimated net contributions during fiscal 2022	850
Postretirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	743
Remaining estimated net contributions during fiscal 2022	$ 389

STOCKHOLDERS_ DEFICIT - Summary

STOCKHOLDERS’ DEFICIT - Summary of Changes in Equity (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				4 Months Ended		9 Months Ended
	Jul. 10, 2022	Apr. 17, 2022	Jul. 04, 2021	Apr. 11, 2021	Jan. 23, 2022	Jan. 17, 2021	Jul. 10, 2022	Jul. 04, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (783,617)	$ (786,064)	$ (780,557)	$ (749,123)	$ (817,882)	$ (793,361)	$ (817,882)	$ (793,361)
Shares issued under stock plans, including tax benefit	0	2	2,306	4,226	49	114
Share-based compensation	1,607	2,916	502	1,605	1,018	1,231
Dividends declared	(9,264)	(9,269)	(9,756)	(9,041)	(9,257)	(9,089)
Fair value of assumed Del Taco RSAs attributable to pre-combination service		449
Purchases of treasury stock			(64,967)	(65,000)
Net earnings	22,857	7,796	40,028	35,934	39,270	50,859	69,923	126,821
Other comprehensive income	553	553	842	842	738	1,123
Ending balance	$ (767,864)	$ (783,617)	$ (811,602)	$ (780,557)	$ (786,064)	$ (749,123)	$ (767,864)	$ (811,602)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	82,569	82,564	82,510	82,394	82,536	82,370	82,536	82,370
Beginning balance	$ 826	$ 826	$ 825	$ 824	$ 825	$ 824	$ 825	$ 824
Shares issued under stock plans, including tax benefit (in shares)	11	5	26	116	28	24
Shares issued under stock plans, including tax benefit	$ 0	$ 0	$ 0	$ 1	$ 1	$ 0
Ending balance (in shares)	82,580	82,569	82,536	82,510	82,564	82,394	82,580	82,536
Ending balance	$ 826	$ 826	$ 825	$ 825	$ 826	$ 824	$ 826	$ 825
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	505,002	501,570	496,798	490,913	500,441	489,515	500,441	489,515
Shares issued under stock plans, including tax benefit	0	2	2,306	4,225	48	114
Share-based compensation	1,607	2,916	502	1,605	1,018	1,231
Dividends declared	65	65	62	55	63	53
Fair value of assumed Del Taco RSAs attributable to pre-combination service		449
Ending balance	506,674	505,002	499,668	496,798	501,570	490,913	506,674	499,668
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	1,792,824	1,794,362	1,704,766	1,677,928	1,764,412	1,636,211	1,764,412	1,636,211
Dividends declared	(9,329)	(9,334)	(9,818)	(9,096)	(9,320)	(9,142)
Net earnings	22,857	7,796	40,028	35,934	39,270	50,859
Ending balance	1,806,352	1,792,824	1,734,976	1,704,766	1,794,362	1,677,928	1,806,352	1,734,976
AOCI Attributable to Parent
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(72,963)	(73,516)	(108,640)	(109,482)	(74,254)	(110,605)	(74,254)	(110,605)
Other comprehensive income	553	553	842	842	738	1,123
Ending balance	(72,410)	(72,963)	(107,798)	(108,640)	(73,516)	(109,482)	(72,410)	(107,798)
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(3,009,306)	(3,009,306)	(2,874,306)	(2,809,306)	(3,009,306)	(2,809,306)	(3,009,306)	(2,809,306)
Purchases of treasury stock			(64,967)	(65,000)
Ending balance	$ (3,009,306)	$ (3,009,306)	$ (2,939,273)	$ (2,874,306)	$ (3,009,306)	$ (2,809,306)	$ (3,009,306)	$ (2,939,273)

STOCKHOLDERS_ DEFICIT - Narrati

STOCKHOLDERS’ DEFICIT - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Class of Stock [Line Items]
Shares repurchased			0
Repurchase of common stock, remaining authorized amount	$ 200		$ 200
Cash dividend (in USD per share)	$ 0.44	$ 0.44	$ 1.32	$ 1.24
Total cash dividends	$ 28
Dividend One
Class of Stock [Line Items]
Cash dividend (in USD per share)	$ 0.44
Dividend Two
Class of Stock [Line Items]
Cash dividend (in USD per share)	$ 0.44

AVERAGE SHARES OUTSTANDING - Re

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. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Average Shares Outstanding [Line Items]
Weighted-average shares outstanding – basic	21,236	22,263	21,221	22,683
Weighted-average shares outstanding – diluted	21,260	22,326	21,264	22,761
Antidilutive	32	0	23	33
Performance conditions not satisfied at the end of the period	63	30	63	30
Nonvested stock awards and units
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities	24	52	42	66
Stock options
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities	0	9	1	10
Performance share awards
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities	0	2	0	2

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions		1 Months Ended
	Jun. 04, 2022 USD ($)	Aug. 31, 2010 former_employee	Jul. 10, 2022 USD ($)
Loss Contingencies [Line Items]
Estimate of possible loss			$ 10
Litigation settlement	$ 50
Lease guarantee			$ 24.8
Qdoba guaranteed leases, remaining term			16 years
Jack in the Box
Loss Contingencies [Line Items]
Number of former employees | former_employee		5

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Additional Information Related to Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 10, 2022	Jul. 04, 2021
Supplemental Cash Flow Information [Abstract]
Increase (decrease) in obligations for purchases of property and equipment	$ (3,371)	$ 258
Increase in dividends accrued or converted to common stock equivalents	193	170
Right-of use assets obtained in exchange for operating lease obligations	179,726	138,163
Right-of use assets obtained in exchange for finance lease obligations	45	103
Increase (Decrease) in Payables under Repurchase Agreements	$ 0	$ 5,568

SUPPLEMENTAL CONSOLIDATED BAL_3

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands	Jul. 10, 2022	Oct. 03, 2021	Jul. 04, 2021	Sep. 27, 2020
Property, Plant and Equipment [Line Items]
Trade	$ 73,653	$ 75,273
Notes receivable, current portion	1,662	1,467
Income tax receivable	919	1,157
Other	7,484	2,730
Allowance for doubtful accounts	(5,228)	(6,292)	$ (6,024)	$ (5,541)
Accounts and other receivables, net	78,490	74,335
Prepaid income taxes	4,767	651
Other	10,762	12,031
Prepaid expenses	15,529	12,682
Property and equipment, at cost	1,270,362	1,133,038
Less accumulated depreciation and amortization	(828,723)	(810,124)
Property and equipment, net	441,639	322,914
Company-owned life insurance policies	114,542	123,566
Deferred rent receivable	44,649	46,234
Franchise tenant improvement allowance	32,819	34,124
Notes receivable, less current portion	4,525	4,544
Other	22,815	15,970
Other assets, net	219,350	224,438
Accrual of loss contingency	58,553	7,540
Payroll and related taxes	39,008	34,649
Insurance	32,340	21,218
Sales and property taxes	22,662	23,174
Deferred rent income	13,677	17,892
Advertising	4,357	13,097
Deferred franchise and development fees	5,588	4,949
Other	39,101	25,898
Accrued liabilities	215,286	148,417
Defined benefit pension plans	67,314	70,354
Deferred franchise fees, Noncurrent	40,910	36,571
Other	48,827	49,417
Other long-term liabilities	157,051	156,342
Land
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	97,102	105,393
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	989,452	907,792
Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	166,764	112,959
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 17,044	$ 6,894

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - $ / shares		3 Months Ended		9 Months Ended
	Aug. 05, 2022	Jul. 10, 2022	Jul. 04, 2021	Jul. 10, 2022	Jul. 04, 2021
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)		$ 0.44	$ 0.44	$ 1.32	$ 1.24
Subsequent Event
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)	$ 0.44