Jack in the Box (JACK) 10-Q 9 Aug 23 2023 Q3 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	9 Months Ended
	Jul. 09, 2023	Aug. 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jul. 09, 2023
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		20,107,964
Entity Central Index Key	0000807882
Current Fiscal Year End Date	--10-01
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 09, 2023	Oct. 02, 2022
Current assets:
Cash	$ 154,073	$ 108,890
Restricted cash	27,947	27,150
Accounts and other receivables, net	82,776	103,803
Inventories	4,606	5,264
Prepaid expenses	10,323	16,095
Current assets held for sale	10,012	17,019
Other current assets	5,799	4,772
Total current assets	295,536	282,993
Property and equipment:
Property and equipment, at cost	1,249,618	1,228,916
Less accumulated depreciation and amortization	(834,669)	(810,752)
Property and equipment, net	414,949	418,164
Other assets:
Operating lease right-of-use assets	1,368,133	1,332,135
Intangible assets, net	11,515	12,324
Trademarks	283,500	283,500
Goodwill	339,389	366,821
Other assets, net	238,757	226,569
Total other assets	2,241,294	2,221,349
Total assets	2,951,779	2,922,506
Current liabilities:
Current maturities of long-term debt	29,970	30,169
Current operating lease liabilities	161,398	171,311
Accounts payable	50,885	66,271
Accrued liabilities	281,781	253,932
Total current liabilities	524,034	521,683
Long-term liabilities:
Long-term debt, net of current maturities	1,731,406	1,799,540
Long-term operating lease liabilities, net of current portion	1,220,968	1,165,097
Deferred tax liabilities	41,113	37,684
Other long-term liabilities	139,675	134,694
Total long-term liabilities	3,133,162	3,137,015
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, 82,645,814 and 82,580,599 issued, respectively	826	826
Capital in excess of par value	516,789	508,323
Retained earnings	1,924,466	1,842,947
Accumulated other comprehensive loss	(52,761)	(53,982)
Treasury stock, at cost, 62,538,138 and 61,799,221 shares, respectively	(3,094,737)	(3,034,306)
Total stockholders’ deficit	(705,417)	(736,192)
Total liabilities and stockholders' equity	$ 2,951,779	$ 2,922,506

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 09, 2023	Oct. 02, 2022
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)	82,645,814	82,580,599
Treasury stock (in shares)	62,538,138	61,799,221

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Revenues	$ 396,942	$ 398,305	$ 1,319,782	$ 1,065,310
Operating costs and expenses, net:
Food and packaging	58,556	65,755	199,799	150,163
Payroll and employee benefits	63,871	71,366	217,547	162,001
Occupancy and other	37,274	42,054	127,920	92,102
Franchise occupancy expenses	53,930	50,971	173,803	164,198
Franchise support and other costs	4,079	3,768	8,623	12,694
Franchise advertising and other services expenses			192,875	164,964
Selling, general and administrative expenses	39,617	40,032	129,164	93,274
Depreciation and amortization	14,460	16,713	48,460	40,754
Pre-opening costs	182	54	667	630
Other operating expenses, net			5,135	22,339
Gains on the sale of company-operated restaurants	(5,794)	(802)	(10,323)	(1,660)
Total operating costs and expenses	333,400	346,438	1,093,670	901,459
Earnings from operations	63,542	51,867	226,112	163,851
Other pension and post-retirement expenses, net	1,608	70	5,359	233
Interest expense, net	18,662	19,703	64,167	66,371
Earnings before income taxes	43,272	32,094	156,586	97,247
Income taxes	14,104	9,237	47,657	27,324
Net earnings	$ 29,168	$ 22,857	$ 108,929	$ 69,923
Earnings per share:
Basic (in USD per share)	$ 1.42	$ 1.08	$ 5.25	$ 3.29
Diluted (in USD per share)	1.41	1.08	5.22	3.29
Cash dividends declared per common share (in USD per share)	$ 0.44	$ 0.44	$ 1.32	$ 1.32
Company restaurant sales
Revenues	$ 198,516	$ 215,231	$ 671,311	$ 486,596
Franchise rental revenues
Revenues	86,248	80,068	278,598	259,723
Operating costs and expenses, net:
Franchise advertising and other services expenses	59,569	52,398
Franchise royalties and other
Revenues	54,970	52,059	185,342	159,915
Franchise contributions for advertising and other services
Revenues	$ 57,208	$ 50,947	$ 184,531	$ 159,076

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Statement of Comprehensive Income [Abstract]
Net earnings	$ 29,168	$ 22,857	$ 108,929	$ 69,923
Other comprehensive income:
Actuarial losses and prior service costs reclassified to earnings	498	748	1,657	2,491
Unrecognized periodic benefit costs	498	748	1,657	2,491
Tax effect	(132)	(195)	(436)	(647)
Other comprehensive income, net of taxes	366	553	1,221	1,844
Comprehensive income	$ 29,534	$ 23,410	$ 110,150	$ 71,767

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		9 Months Ended
		Jul. 09, 2023	Jul. 10, 2022
Cash flows from operating activities:
Net earnings		$ 108,929	$ 69,923
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization		48,460	40,754
Amortization of franchise tenant improvement allowances and incentives		3,295	3,046
Deferred finance cost amortization		3,915	4,280
Loss on extinguishment of debt		0	7,700
Tax deficiency from share-based compensation arrangements		71	123
Deferred income taxes		1,648	8,058
Share-based compensation expense		7,991	5,541
Pension and post-retirement expense		5,359	233
(Gains) losses on cash surrender value of company-owned life insurance		(8,331)	9,024
Gains on the sale of company-operated restaurants		(10,323)	(1,660)
Gains on the disposition of property and equipment, net	[1]	(9,155)	(1,746)
Impairment charges and other		6,232	3,863
Changes in assets and liabilities, excluding acquisitions:
Accounts and other receivables		12,902	571
Inventories		658	(137)
Prepaid expenses and other current assets		5,714	(3,261)
Operating lease right-of-use assets and lease liabilities		5,357	6,074
Accounts payable		(28,068)	2,627
Accrued liabilities		32,525	(42,701)
Pension and post-retirement contributions		(4,674)	(5,109)
Franchise tenant improvement allowance and incentive disbursements		(2,745)	(2,206)
Other		2,311	(1,185)
Cash flows provided by operating activities		182,071	103,812
Cash flows from investing activities:
Purchases of property and equipment		(56,669)	(34,349)
Acquisition of Del Taco, net of cash acquired		0	(580,792)
Proceeds from the sale of property and equipment		25,174	4,691
Proceeds from the sale and leaseback of assets		3,673	5,968
Proceeds from the sale of company-operated restaurants		51,845	1,402
Other		1,465	(1,315)
Cash flows provided by (used in) investing activities		25,488	(604,395)
Cash flows from financing activities:
Borrowings on revolving credit facilities		0	68,000
Repayments of borrowings on revolving credit facilities		(50,000)	(18,000)
Proceeds from the issuance of debt		0	1,100,000
Principal repayments on debt		(22,620)	(580,518)
Payment of debt issuance and extinguishment costs		0	(20,599)
Dividends paid on common stock		(27,198)	(27,789)
Proceeds from issuance of common stock		263	51
Repurchases of common stock		(60,431)	0
Payroll tax payments for equity award issuances		(1,593)	(1,215)
Cash flows (used in) provided by financing activities		(161,579)	519,930
Net increase in cash and restricted cash		45,980	19,347
Cash and restricted cash at beginning of period		136,040	73,568
Cash and restricted cash at end of period		$ 182,020	$ 92,915
[1]The 2023 year-to-date gains on disposition of property and equipment primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jul. 09, 2023
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. As of July 9, 2023, there were 140 company-operated and 2,051 franchise-operated Jack in the Box restaurants and 221 company-operated and 373 franchise-operated Del Taco restaurants. References to the Company throughout these notes to condensed consolidated financial statements are made using the first person notations of “we,” “us” and “our.” Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 2, 2022 (“2022 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2022 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year. Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. Our Del Taco subsidiary operates on a fiscal year ending the Tuesday closest to September 30. Fiscal years 2023 and 2022 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2023 and 2022 refer to the 12 weeks (“quarter”) and 40 weeks (year-to-date”) ended July 9, 2023 and July 10, 2022, respectively, unless otherwise indicated. Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates. Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2023 and 2022, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for Jack in the Box brand were less than $0.1 million in 2023. No incremental contributions were made in 2022. 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 $9.0 million and $30.3 million, respectively, in 2023 and $9.8 million and $22.9 million, respectively, in 2022. Allowance for credit losses — The Company closely monitors the financial condition of its 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 franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased. The following table summarizes the activity in the allowance for doubtful accounts (in thousands) : Year-to-date July 9, July 10, Balance as of beginning of period $ (5,975) $ (6,292) Reversal (provision) for expected credit losses 1,833 (4,162) Write-offs charged against the allowance 41 5,226 Balance as of end of period $ (4,101) $ (5,228) Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill. Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. Historically, this testing has been performed as of at the end of the fourth quarter of each fiscal year; however, the Company determined that the testing date should be moved up to be performed during the third quarter of each fiscal year. The Company does not consider this change to be material and believes the timing of assessment is preferable as it better aligns with its planning and forecasting process and also provides additional time to complete the annual assessment in advance of quarterly reporting deadlines. The change in assessment date did not delay, accelerate, or cause avoidance of a potential impairment charge. Our impairment analyses first include a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. In performing a quantitative test for impairment of goodwill, we primarily use the income approach method of valuation that includes the discounted cash flow method and the market approach that includes the guideline public company method to determine the fair value of the reporting unit. Significant assumptions made by management to estimate fair value under the discounted cash flow method include future cash flow assumptions, which may differ from actual cash flows due to, among other things, economic conditions, or changes in operating performance. The discount rate is our estimate of the required rate of return that a third-party buyer would expect to receive when purchasing a business from us that constitutes a reporting unit. We believe the discount rate is commensurate with the risk and uncertainty inherent in the forecasted cash flows. Significant assumptions used to determine fair value under the guideline public company method include the selection of guideline companies and the valuation multiples applied. In the process of a quantitative test, if necessary, of the Del Taco trademark intangible asset, we primarily use the relief from royalty method under the income approach method of valuation. Significant assumptions used to determine fair value under the relief from royalty method include future trends in sales, a royalty rate, an estimated income tax rate, and a discount rate to be applied to the forecast revenue stream. During the third quarter of 2023, we performed a qualitative test for the fair value of the Jack in the Box reporting unit, noting that the fair value was substantially in excess of its respective carrying value. We performed quantitative tests over the Del Taco reporting unit using the approaches described above. The fair value of the Del Taco reporting unit and of the Del Taco indefinite-lived trademarks were in excess of their carrying values by approximately 9% and 13%, respectively, as of the testing date. Recent accounting pronouncements — 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 its condensed consolidated financial statements.

REVENUE

REVENUE	9 Months Ended
	Jul. 09, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants. Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees, 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 quarter ended July 9, 2023 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 96,820 $ 101,696 $ 198,516 $ 318,451 $ 352,860 $ 671,311 Franchise rental revenues 83,271 2,977 86,248 270,277 8,321 278,598 Franchise royalties 47,373 6,130 53,503 161,343 18,721 180,064 Marketing fees 47,323 5,004 52,327 154,153 15,268 169,421 Technology and sourcing fees 4,037 844 4,881 12,881 2,230 15,111 Franchise fees and other services 1,387 80 1,467 4,855 422 5,277 Total revenue $ 280,211 $ 116,731 $ 396,942 $ 921,960 $ 397,822 $ 1,319,782 The following table disaggregates revenue by segment and primary source for the quarter 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 In October 2022, a Jack in the Box franchise operator paid the Company $7.3 million in order to sell his restaurants to a new franchisee at the current standard royalty rate, which is lower than the royalty rate in the existing franchise agreements. The payment represented the difference between the existing royalty rate and the new royalty rate based on projected future sales for the remaining term of the existing agreements. The payment is non-refundable and not subject to any adjustments based on actual future sales. The Company determined the transaction represented the termination of the existing agreement rather than the transfer of an agreement between franchisees. As such, the $7.3 million was recognized in franchise royalty revenue during the first quarter of 2023. Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets. A summary of significant changes in contract liabilities is presented below (in thousands) : Year-to-date July 9, July 10, Deferred franchise and development fees at beginning of period $ 46,449 $ 41,520 Changes due to business combinations — 6,193 Revenue recognized (4,140) (4,238) Additions 6,665 3,023 Deferred franchise and development fees at end of period $ 48,974 $ 46,498 As of July 9, 2023, approximately $7.4 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening. The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of July 9, 2023 (in thousands) : Remainder of 2023 $ 1,206 2024 5,074 2025 4,840 2026 4,513 2027 4,158 Thereafter 21,775 $ 41,566 The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers , which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.

BUSINESS COMBINATION

BUSINESS COMBINATION	9 Months Ended
	Jul. 09, 2023
Business Combinations [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATION On March 8, 2022, the Company acquired 100% of the outstanding equity interest of Del Taco for cash according to the terms and conditions of the Agreement and Plan of Merger, dated as of December 5, 2021. Jack in the Box acquired Del Taco as a part of the Company’s goal to gain greater scale and accelerate growth. Refer to the Company’s Annual Report on Form 10-K for the fiscal year ended October 2, 2022 for further discussion regarding the acquisition, including the purchase consideration, purchase price allocation, goodwill and identifiable intangible assets. 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 of the beginning of fiscal year 2021 ( in thousands ): Year-to-date July 10, Total revenue $ 1,283,387 Net earnings $ 74,711 The unaudited pro forma financial information for the period presented includes the business combination accounting effects resulting from the 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 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 above 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 year-to-date period in 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. 09, 2023
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS	SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS Refranchisings — The following table summarizes the number of restaurants sold to franchisees and gains recognized (dollars in thousands): Quarter Year-to-date July 9, July 10, July 9, July 10, Restaurants sold to Jack in the Box franchisees — — 5 — Restaurants sold to Del Taco franchisees 50 — 66 — Proceeds from the sale of company-operated restaurants $ 33,428 $ 802 $ 51,845 $ 1,402 Broker commissions (1,014) — (1,014) — Net assets sold (primarily property and equipment) (6,705) — (10,798) — Goodwill related to the sale of company-operated restaurants (14,194) — (21,503) — Franchise fees (1,385) — (1,962) — Sublease liabilities, net (3,580) — (4,777) — Lease termination — — (393) — Other (2) (756) — (1,075) 258 Gains on the sale of company-operated restaurants $ 5,794 $ 802 $ 10,323 $ 1,660 ____________________________ (1) Amounts in periods presented for 2022 primarily relate to additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2) The quarter and year-to-date amounts include $0.3 million relating to impairment on two restaurants that will be refranchised in the fourth quarter of 2023. Franchise acquisitions — In 2023, the Company did not acquire any franchise restaurants. In 2022, the Company acquired thirteen Jack in the Box franchise restaurants in two markets. 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. Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of July 9, 2023 and October 2, 2022 have carrying amounts of $10.0 million and $17.0 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party and iii) closed restaurant properties which we are marketing for sale.

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, NET	9 Months Ended
	Jul. 09, 2023
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 2023 and 2022 were as follows ( in thousands ): Jack in the Box Del Taco Total Balance at October 2, 2022 $ 136,099 $ 230,722 $ 366,821 Sale of Del Taco company-operated restaurants to franchisees — (21,431) (21,431) Sale of Jack in the Box company-operated restaurants to franchisees (72) — (72) Reclassified to assets held for sale — (5,929) (5,929) Balance at July 9, 2023 $ 136,027 $ 203,362 $ 339,389 The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): July 9, October 2, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671 $ (325) $ 2,346 $ 2,671 $ (139) $ 2,532 Franchise contracts 9,700 (725) 8,975 9,700 (311) 9,389 Reacquired franchise rights 297 (103) 194 530 (127) 403 $ 12,668 $ (1,153) $ 11,515 $ 12,901 $ (577) $ 12,324 Indefinite-lived intangible assets: Del Taco trademark $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 The following table summarizes, as of July 9, 2023, the estimated amortization expense for each of the next five fiscal years ( in thousands ): Remainder of 2023 $ 213 2024 901 2025 901 2026 901 2027 901 Thereafter 7,698 $ 11,515

LEASES

LEASES	9 Months Ended
	Jul. 09, 2023
Leases [Abstract]
LEASES	LEASES Nature of leases — The Company owns restaurant sites and also leases restaurant sites from third parties. Some of these owned or leased sites are leased and/or subleased to franchisees. Initial terms of our real estate leases are generally 20 years, exclusive of options to renew, which are generally exercisable at our sole discretion for 1 to 20 years. In some instances, our leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurants also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. Variable lease costs include contingent rent, cost-of-living index adjustments, and payments for additional rent such as real estate taxes, insurance, and common area maintenance, which are excluded from the measurement of the lease liability. As lessor, our leases and subleases primarily consist of restaurants that have been leased to franchisees in connection with refranchising transactions. Revenues from leasing arrangements with our franchisees are presented in “Franchise rental revenues” in the accompanying condensed consolidated statements of earnings, and the related expenses are presented in “Franchise occupancy expenses.” The following table presents rental income ( in thousands ): Quarter Year-to-date July 9, July 10, July 9, July 10, Operating lease income - franchise $ 56,052 $ 53,703 $ 185,285 $ 178,048 Variable lease income - franchise 29,857 26,274 92,836 81,556 Amortization of favorable and unfavorable sublease contracts, net 339 91 477 119 Franchise rental revenues $ 86,248 $ 80,068 $ 278,598 $ 259,723 Operating lease income - closed restaurants and other (1) $ 1,692 $ 1,663 $ 5,717 $ 4,728 ____________________________ (1) Primarily relates to closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jul. 09, 2023
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 9, 2023: Non-qualified deferred compensation plan (1) $ 15,259 $ 15,259 $ — $ — Total liabilities at fair value $ 15,259 $ 15,259 $ — $ — Fair value measurements as of October 2, 2022: Non-qualified deferred compensation plan (1) $ 13,820 $ 13,820 $ — $ — Total liabilities at fair value $ 13,820 $ 13,820 $ — $ — ____________________________ (1) The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. (2) The Company 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 9, 2023 and October 2, 2022 ( in thousands ): July 9, October 2, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 708,688 $ 634,271 $ 714,125 $ 641,851 Series 2022 Class A-2 Notes $ 1,072,500 $ 901,704 $ 1,089,000 $ 917,428 The fair value of the Class A-2 Notes was estimated using Level 2 inputs based on quoted market prices in markets that are not considered active markets. Non-financial assets and liabilities — The Company’s non-financial instruments, which primarily consist of property and equipment, operating lease right-of-use assets, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis, or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value. In connection with our impairment reviews performed during 2023, the Company impaired certain under-performing Del Taco restaurants. For further information, see Note 8, O ther operating expenses, net , below in the notes to the condensed consolidated financial statements.

OTHER OPERATING (INCOME) EXPENS

OTHER OPERATING (INCOME) EXPENSES, NET	9 Months Ended
	Jul. 09, 2023
Restructuring and Related Activities [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSES, 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 9, July 10, July 9, July 10, Acquisition, integration, and restructuring costs (1) $ 2,463 $ 2,753 $ 5,359 $ 18,864 Costs of closed restaurants and other (2) 1,272 837 4,017 2,559 Operating restaurant impairment charges (3) 4,395 1,653 4,395 1,653 Accelerated depreciation 66 346 519 1,009 Gains on disposition of property and equipment, net (4) (540) (1,460) (9,155) (1,746) $ 7,656 $ 4,129 $ 5,135 $ 22,339 ____________________________ (1) Acquisition, integration, and restructuring costs are related to the acquisition and integration of Del Taco. (2) Costs of closed restaurants and other 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 2023, restaurant impairment charges related to the impairment of under-performing Del Taco restaurants currently held for use, whereas in 2022, the charges related to the impairment of under-performing Jack in the Box company-operated restaurants currently held for use. (4) The 2023 year-to-date gains on disposition of property and equipment primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jul. 09, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. 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. The Company measures and evaluates 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 costs, 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 9, July 10, July 9, July 10, Revenues by segment: Jack in the Box $ 280,211 $ 271,976 $ 921,960 $ 876,024 Del Taco 116,731 126,329 397,822 189,286 Consolidated revenues $ 396,942 $ 398,305 $ 1,319,782 $ 1,065,310 Segment operating profit: Jack in the Box $ 72,067 $ 64,951 $ 246,779 $ 216,935 Del Taco 4,167 12,209 25,131 18,265 Total segment operating profit $ 76,234 $ 77,160 $ 271,910 $ 235,200 Depreciation and amortization 14,460 16,713 48,460 40,754 Acquisition, integration, and restructuring costs 2,463 2,753 5,359 18,864 Share-based compensation 2,059 1,607 7,991 5,541 Net COLI (gains) losses (579) 4,585 (7,147) 7,165 Gains on the sale of company-operated restaurants (5,794) (802) (10,323) (1,660) Amortization of favorable and unfavorable leases and subleases, net 83 437 1,458 685 Earnings from operations $ 63,542 $ 51,867 $ 226,112 $ 163,851 Total capital expenditures by segment: Jack in the Box $ 24,588 $ 7,603 $ 39,844 $ 24,933 Del Taco 8,053 5,965 16,825 9,416 Total capital expenditures $ 32,641 $ 13,568 $ 56,669 $ 34,349 Total depreciation and amortization by segment: Jack in the Box $ 8,319 $ 9,202 $ 27,631 $ 31,038 Del Taco 6,141 7,511 20,829 9,716 Total depreciation and amortization $ 14,460 $ 16,713 $ 48,460 $ 40,754 The Company does 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. 09, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESThe income tax provisions reflect effective tax rate of 32.6% in the third quarter of 2023 as compared to 28.8% in the third quarter of 2022, as well as 30.4% for the year-to-date period in 2023, compared with 28.1% in the same period in fiscal year 2022. The major components of the year-over-year increase in tax rates were the annual impact of both actual and estimated disposals of non-deductible goodwill attributable to refranchising transactions, partially offset by non-taxable gains in the current year as opposed to non-deductible losses in the prior year from the market performance of insurance products used to fund certain non-qualified retirement plans and non-deductible transaction costs resulting from the Del Taco acquisition recorded in the prior year.

RETIREMENT PLANS

RETIREMENT PLANS	9 Months Ended
	Jul. 09, 2023
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS Defined benefit pension plans — The Company sponsors two defined benefit pension plans, a frozen “Qualified Plan” covering substantially all full-time employees hired prior to January 1, 2011, and an unfunded supplemental executive retirement plan (“SERP”) which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007. Benefits under both plans are based on the employee’s years of service and compensation over defined periods of employment. Post-retirement healthcare plans — The Company also sponsors two healthcare plans, closed to new participants, that provide post-retirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and they contain other cost-sharing features such as deductibles and coinsurance. Net periodic benefit cost (credit) — The components of net periodic benefit cost in each period were as follows ( in thousands ): Quarter Year-to-date July 9, July 10, July 9, July 10, Defined benefit pension plans: Interest cost $ 4,434 $ 3,388 $ 14,782 $ 11,292 Expected return on plan assets (3,486) (4,179) (11,619) (13,926) Actuarial losses (1) 708 890 2,359 2,968 Amortization of unrecognized prior service costs (1) 5 5 15 15 Net periodic benefit cost $ 1,661 $ 104 $ 5,537 $ 349 Post-retirement healthcare plans: Interest cost $ 162 $ 113 $ 539 $ 376 Actuarial gains (1) (215) (147) (717) (492) Net periodic benefit credit $ (53) $ (34) $ (178) $ (116) ____________________________ (1) Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.” Future cash flows — The Company’s policy is to fund our plans at or above the minimum required by law. As of January 1, 2022, the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2023 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 3,930 $ 744 Remaining estimated net contributions during fiscal 2023 $ 1,283 $ 368 The Company continues to evaluate contributions to our Qualified Plan based on changes in pension assets as a result of asset performance in the current market and the economic environment. The Company does not anticipate making any contributions to our Qualified Plan in fiscal 2023.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	3 Months Ended
	Jul. 09, 2023
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 2, 2022 82,581 $ 826 $ 508,323 $ 1,842,947 $ (53,982) $ (3,034,306) $ (736,192) Shares issued under stock plans, including tax benefit 36 — — — — — — Share-based compensation — — 3,534 — — — 3,534 Dividends declared — — 67 (9,221) — — (9,154) Purchases of treasury stock — — — — — (14,999) (14,999) Net earnings — — — 53,254 — — 53,254 Other comprehensive income — — — — 489 — 489 Balance at January 22, 2023 82,617 $ 826 $ 511,924 $ 1,886,980 $ (53,493) $ (3,049,305) $ (703,068) Shares issued under stock plans, including tax benefit 12 — — — — — — Share-based compensation — — 2,398 — — — 2,398 Dividends declared — — 73 (9,139) — — (9,066) Purchases of treasury stock — — — — — (18,580) (18,580) Net earnings — — — 26,507 — — 26,507 Other comprehensive income — — — — 366 — 366 Balance at April 16, 2023 82,629 $ 826 $ 514,395 $ 1,904,348 $ (53,127) $ (3,067,885) $ (701,443) Shares issued under stock plans, including tax benefit 17 — 263 — — — 263 Share-based compensation — — 2,059 — — — 2,059 Dividends declared — — 72 (9,050) — — (8,978) Purchases of treasury stock — — — — — (26,852) (26,852) Net earnings — — — 29,168 — — 29,168 Other comprehensive income — — — — 366 — 366 Balance at July 9, 2023 82,646 $ 826 $ 516,789 $ 1,924,466 $ (52,761) $ (3,094,737) $ (705,417) 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) Repurchases of common stock — The Company repurchased 0.7 million shares of its common stock in fiscal 2023 for an aggregate cost of $60.4 million, including applicable excise tax. As of July 9, 2023, there was $115.0 million remaining under share repurchase programs authorized by the Board of Directors which expire in November 2023. Dividends — Through July 9, 2023, the Board of Directors declared three cash dividends of $0.44 per common share totaling $27.4 million. Future dividends are subject to approval by our Board of Directors.

AVERAGE SHARES OUTSTANDING

AVERAGE SHARES OUTSTANDING	9 Months Ended
	Jul. 09, 2023
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 9, July 10, July 9, July 10, Weighted-average shares outstanding – basic 20,487 21,236 20,738 21,221 Effect of potentially dilutive securities: Nonvested stock awards and units 161 24 122 42 Stock options 1 — 1 1 Performance share awards — — — — Weighted-average shares outstanding – diluted 20,649 21,260 20,861 21,264 Excluded from diluted weighted-average shares outstanding: Antidilutive 15 32 26 23 Performance conditions not satisfied at the end of the period 105 63 105 63

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 09, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in our financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated, or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. The Company regularly reviews contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Any estimate is not an indication of expected loss, if any, or of the Company’s maximum possible loss exposure and the ultimate amount of loss may differ materially from these estimates in the near term. Gessele v. Jack in the Box Inc. — In August 2010, five former Jack in the Box employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that Jack in the Box failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. In 2016, the court dismissed the federal claims and those relating to franchise employees. In June 2017, the court granted class certification with respect to state law claims of improper deductions and late payment of final wages. On October 24, 2022, a jury awarded the plaintiffs approximately $6.4 million in damages and penalties. The Company continues to dispute liability and the damage award and will defend against both through post-trial motions and all other available appellate remedies. As of July 9, 2023, the Company has accrued the verdict amount as well as estimated pre-judgment and post-judgment interest of $6.6 million, and included it within “Accrued liabilities” on our condensed consolidated balance sheet. The Company will continue to accrue for post-judgment interest until the matter is settled. Torrez — In March 2014, a former Del Taco employee filed a purported Private Attorneys General Act claim and class action alleging various causes of action under California’s labor, wage, and hour laws. The plaintiff generally alleges Del Taco did not appropriately provide meal and rest breaks and failed to pay wages and reimburse business expenses to its California non-exempt employees. On November 12, 2021, the court granted, in part, the plaintiff's motion for class certification. The parties participated in voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding (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 9, 2023, the Company has accrued the settlement amount, and included it within “Accrued liabilities” on our condensed consolidated balance sheet. J&D Restaurant Group — On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers the former franchisee presented. The parties participated in a mediation in April 2021, and again in December 2022, but the matter did not settle. Trial commenced on January 9, 2023. On February 8, 2023, the jury returned a verdict finding the Company had not breached any contracts in terminating the franchise agreements or denying the proposed buyers. While the jury also found the Company had not violated the California Unfair Practices Act, it found for the plaintiff on the claim for breach of implied covenant of good faith and fair dealing, and awarded $8.0 million in damages. On May 9, 2023, the court granted the Company’s post-trial motion, overturning the jury verdict and ordering the plaintiff take nothing on its claims. As a result, the Company reversed the prior $8.0 million accrual, and as of July 9, 2023, the Company has no amounts accrued for this case on its condensed consolidated balance sheet. Other legal matters — In addition to the matters described above, we are subject to normal and routine litigation brought by former or current employees, customers, franchisees, vendors, landlords, shareholders, or others. The Company intends 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. The Company records receivables from third party insurers when recovery has been determined to be probable. Lease guarantees — The Company remains 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 9, 2023, the maximum potential liability of future undiscounted payments under these leases is approximately $22.9 million. The lease terms extend for a maximum of approximately 15 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. 09, 2023
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands) Year-to-date July 9, July 10, Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ 2,472 $ 3,371 Increase in dividends accrued or converted to common stock equivalents $ 212 $ 193 Right-of use assets obtained in exchange for operating lease obligations $ 181,874 $ 179,726 Right-of use assets obtained in exchange for finance lease obligations $ 870 $ 45

SUPPLEMENTAL CONSOLIDATED BALAN

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	9 Months Ended
	Jul. 09, 2023
Balance Sheet Related Disclosures [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) July 9, October 2, Accounts and other receivables, net: Trade $ 74,988 $ 90,105 Notes receivable, current portion 1,974 8,643 Income tax receivable 997 878 Other 8,918 10,152 Allowance for doubtful accounts (4,101) (5,975) $ 82,776 $ 103,803 Property and equipment, net Land $ 95,517 $ 86,134 Buildings 963,375 960,984 Restaurant and other equipment 165,643 163,527 Construction in progress 25,083 18,271 1,249,618 1,228,916 Less accumulated depreciation and amortization (834,669) (810,752) $ 414,949 $ 418,164 Other assets, net: Company-owned life insurance policies $ 115,790 $ 108,924 Deferred rent receivable 42,193 43,891 Franchise tenant improvement allowance 40,968 32,429 Notes receivable, less current portion 10,040 11,624 Other 29,766 29,701 $ 238,757 $ 226,569 Accrued liabilities: Legal accruals $ 64,171 $ 59,165 Payroll and related taxes 43,972 43,837 Insurance 32,359 32,272 Sales and property taxes 21,716 30,947 Deferred rent income 14,499 18,525 Advertising 19,375 11,028 Deferred franchise and development fees 6,019 5,647 Other 79,670 52,511 $ 281,781 $ 253,932 Other long-term liabilities: Defined benefit pension plans $ 50,170 $ 51,679 Deferred franchise and development fees 42,955 40,802 Other 46,550 42,213 $ 139,675 $ 134,694

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 09, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Refranchising — Subsequent to the end of the third quarter of 2023, the Company closed on the sale of 23 Del Taco company-operated restaurants to two franchisees for $13.8 million. Dividends — On August 4, 2023, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on September 18, 2023, to shareholders of record as of the close of business on September 6, 2023.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				4 Months Ended		9 Months Ended
	Jul. 09, 2023	Apr. 16, 2023	Jul. 10, 2022	Apr. 17, 2022	Jan. 22, 2023	Jan. 23, 2022	Jul. 09, 2023	Jul. 10, 2022
Pay vs Performance Disclosure
Net earnings	$ 29,168	$ 26,507	$ 22,857	$ 7,796	$ 53,254	$ 39,270	$ 108,929	$ 69,923

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jul. 09, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jul. 09, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of operations	Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box ® and Del Taco ® restaurant brands.
Basis of presentation	Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 2, 2022 (“2022 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2022 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year.
Fiscal year	Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. Our Del Taco subsidiary operates on a fiscal year ending the Tuesday closest to September 30. Fiscal years 2023 and 2022 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2023 and 2022 refer to the 12 weeks (“quarter”) and 40 weeks (year-to-date”) ended July 9, 2023 and July 10, 2022, respectively, unless otherwise indicated.
Use of estimates	Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.
Advertising costs	Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2023 and 2022, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for Jack in the Box brand were less than $0.1 million in 2023. No incremental contributions were made in 2022. 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 $9.0 million and $30.3 million, respectively, in 2023 and $9.8 million and $22.9 million, respectively, in 2022.
Allowance for credit losses	Allowance for credit losses — The Company closely monitors the financial condition of its 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 franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased.
Business combinations	Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill.
Recent accounting pronouncements	Recent accounting pronouncements — 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 its condensed consolidated financial statements.
Goodwill and Intangible Assets, Policy	Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. Historically, this testing has been performed as of at the end of the fourth quarter of each fiscal year; however, the Company determined that the testing date should be moved up to be performed during the third quarter of each fiscal year. The Company does not consider this change to be material and believes the timing of assessment is preferable as it better aligns with its planning and forecasting process and also provides additional time to complete the annual assessment in advance of quarterly reporting deadlines. The change in assessment date did not delay, accelerate, or cause avoidance of a potential impairment charge. Our impairment analyses first include a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. In performing a quantitative test for impairment of goodwill, we primarily use the income approach method of valuation that includes the discounted cash flow method and the market approach that includes the guideline public company method to determine the fair value of the reporting unit. Significant assumptions made by management to estimate fair value under the discounted cash flow method include future cash flow assumptions, which may differ from actual cash flows due to, among other things, economic conditions, or changes in operating performance. The discount rate is our estimate of the required rate of return that a third-party buyer would expect to receive when purchasing a business from us that constitutes a reporting unit. We believe the discount rate is commensurate with the risk and uncertainty inherent in the forecasted cash flows. Significant assumptions used to determine fair value under the guideline public company method include the selection of guideline companies and the valuation multiples applied. In the process of a quantitative test, if necessary, of the Del Taco trademark intangible asset, we primarily use the relief from royalty method under the income approach method of valuation. Significant assumptions used to determine fair value under the relief from royalty method include future trends in sales, a royalty rate, an estimated income tax rate, and a discount rate to be applied to the forecast revenue stream. During the third quarter of 2023, we performed a qualitative test for the fair value of the Jack in the Box reporting unit, noting that the fair value was substantially in excess of its respective carrying value. We performed quantitative tests over the Del Taco reporting unit using the approaches described above. The fair value of the Del Taco reporting unit and of the Del Taco indefinite-lived trademarks were in excess of their carrying values by approximately 9% and 13%, respectively, as of the testing date.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jul. 09, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Allowance for Doubtful Accounts	The following table summarizes the activity in the allowance for doubtful accounts (in thousands) : Year-to-date July 9, July 10, Balance as of beginning of period $ (5,975) $ (6,292) Reversal (provision) for expected credit losses 1,833 (4,162) Write-offs charged against the allowance 41 5,226 Balance as of end of period $ (4,101) $ (5,228)

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Jul. 09, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the quarter ended July 9, 2023 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 96,820 $ 101,696 $ 198,516 $ 318,451 $ 352,860 $ 671,311 Franchise rental revenues 83,271 2,977 86,248 270,277 8,321 278,598 Franchise royalties 47,373 6,130 53,503 161,343 18,721 180,064 Marketing fees 47,323 5,004 52,327 154,153 15,268 169,421 Technology and sourcing fees 4,037 844 4,881 12,881 2,230 15,111 Franchise fees and other services 1,387 80 1,467 4,855 422 5,277 Total revenue $ 280,211 $ 116,731 $ 396,942 $ 921,960 $ 397,822 $ 1,319,782 The following table disaggregates revenue by segment and primary source for the quarter 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
Changes in Contract Liabilities	A summary of significant changes in contract liabilities is presented below (in thousands) : Year-to-date July 9, July 10, Deferred franchise and development fees at beginning of period $ 46,449 $ 41,520 Changes due to business combinations — 6,193 Revenue recognized (4,140) (4,238) Additions 6,665 3,023 Deferred franchise and development fees at end of period $ 48,974 $ 46,498
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 9, 2023 (in thousands) : Remainder of 2023 $ 1,206 2024 5,074 2025 4,840 2026 4,513 2027 4,158 Thereafter 21,775 $ 41,566

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	9 Months Ended
	Jul. 09, 2023
Business Combinations [Abstract]
Schedule of Pro Forma Information	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 of the beginning of fiscal year 2021 ( in thousands ): Year-to-date July 10, Total revenue $ 1,283,387 Net earnings $ 74,711

SUMMARY OF REFRANCHISINGS AND_2

SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS (Tables)	9 Months Ended
	Jul. 09, 2023
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Schedule of Refranchisings and Franchise Acquisitions	Refranchisings — The following table summarizes the number of restaurants sold to franchisees and gains recognized (dollars in thousands): Quarter Year-to-date July 9, July 10, July 9, July 10, Restaurants sold to Jack in the Box franchisees — — 5 — Restaurants sold to Del Taco franchisees 50 — 66 — Proceeds from the sale of company-operated restaurants $ 33,428 $ 802 $ 51,845 $ 1,402 Broker commissions (1,014) — (1,014) — Net assets sold (primarily property and equipment) (6,705) — (10,798) — Goodwill related to the sale of company-operated restaurants (14,194) — (21,503) — Franchise fees (1,385) — (1,962) — Sublease liabilities, net (3,580) — (4,777) — Lease termination — — (393) — Other (2) (756) — (1,075) 258 Gains on the sale of company-operated restaurants $ 5,794 $ 802 $ 10,323 $ 1,660 ____________________________ (1) Amounts in periods presented for 2022 primarily relate to additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2) The quarter and year-to-date amounts include $0.3 million relating to impairment on two restaurants that will be refranchised in the fourth quarter of 2023.

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Jul. 09, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill during fiscal 2023 and 2022 were as follows ( in thousands ): Jack in the Box Del Taco Total Balance at October 2, 2022 $ 136,099 $ 230,722 $ 366,821 Sale of Del Taco company-operated restaurants to franchisees — (21,431) (21,431) Sale of Jack in the Box company-operated restaurants to franchisees (72) — (72) Reclassified to assets held for sale — (5,929) (5,929) Balance at July 9, 2023 $ 136,027 $ 203,362 $ 339,389
Schedule of Intangible Assets	The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): July 9, October 2, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671 $ (325) $ 2,346 $ 2,671 $ (139) $ 2,532 Franchise contracts 9,700 (725) 8,975 9,700 (311) 9,389 Reacquired franchise rights 297 (103) 194 530 (127) 403 $ 12,668 $ (1,153) $ 11,515 $ 12,901 $ (577) $ 12,324 Indefinite-lived intangible assets: Del Taco trademark $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500
Schedule of the Estimated Amortization Expense	The following table summarizes, as of July 9, 2023, the estimated amortization expense for each of the next five fiscal years ( in thousands ): Remainder of 2023 $ 213 2024 901 2025 901 2026 901 2027 901 Thereafter 7,698 $ 11,515

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Jul. 09, 2023
Leases [Abstract]
Lease Income	The following table presents rental income ( in thousands ): Quarter Year-to-date July 9, July 10, July 9, July 10, Operating lease income - franchise $ 56,052 $ 53,703 $ 185,285 $ 178,048 Variable lease income - franchise 29,857 26,274 92,836 81,556 Amortization of favorable and unfavorable sublease contracts, net 339 91 477 119 Franchise rental revenues $ 86,248 $ 80,068 $ 278,598 $ 259,723 Operating lease income - closed restaurants and other (1) $ 1,692 $ 1,663 $ 5,717 $ 4,728 ____________________________ (1) Primarily relates to closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Jul. 09, 2023
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 9, 2023: Non-qualified deferred compensation plan (1) $ 15,259 $ 15,259 $ — $ — Total liabilities at fair value $ 15,259 $ 15,259 $ — $ — Fair value measurements as of October 2, 2022: Non-qualified deferred compensation plan (1) $ 13,820 $ 13,820 $ — $ — Total liabilities at fair value $ 13,820 $ 13,820 $ — $ — ____________________________ (1) The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. (2) The Company 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 9, 2023 and October 2, 2022 ( in thousands ): July 9, October 2, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 708,688 $ 634,271 $ 714,125 $ 641,851 Series 2022 Class A-2 Notes $ 1,072,500 $ 901,704 $ 1,089,000 $ 917,428

OTHER OPERATING (INCOME) EXPE_2

OTHER OPERATING (INCOME) EXPENSES, NET (Tables)	9 Months Ended
	Jul. 09, 2023
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 9, July 10, July 9, July 10, Acquisition, integration, and restructuring costs (1) $ 2,463 $ 2,753 $ 5,359 $ 18,864 Costs of closed restaurants and other (2) 1,272 837 4,017 2,559 Operating restaurant impairment charges (3) 4,395 1,653 4,395 1,653 Accelerated depreciation 66 346 519 1,009 Gains on disposition of property and equipment, net (4) (540) (1,460) (9,155) (1,746) $ 7,656 $ 4,129 $ 5,135 $ 22,339 ____________________________ (1) Acquisition, integration, and restructuring costs are related to the acquisition and integration of Del Taco. (2) Costs of closed restaurants and other 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 2023, restaurant impairment charges related to the impairment of under-performing Del Taco restaurants currently held for use, whereas in 2022, the charges related to the impairment of under-performing Jack in the Box company-operated restaurants currently held for use. (4) The 2023 year-to-date gains on disposition of property and equipment primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jul. 09, 2023
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 9, July 10, July 9, July 10, Revenues by segment: Jack in the Box $ 280,211 $ 271,976 $ 921,960 $ 876,024 Del Taco 116,731 126,329 397,822 189,286 Consolidated revenues $ 396,942 $ 398,305 $ 1,319,782 $ 1,065,310 Segment operating profit: Jack in the Box $ 72,067 $ 64,951 $ 246,779 $ 216,935 Del Taco 4,167 12,209 25,131 18,265 Total segment operating profit $ 76,234 $ 77,160 $ 271,910 $ 235,200 Depreciation and amortization 14,460 16,713 48,460 40,754 Acquisition, integration, and restructuring costs 2,463 2,753 5,359 18,864 Share-based compensation 2,059 1,607 7,991 5,541 Net COLI (gains) losses (579) 4,585 (7,147) 7,165 Gains on the sale of company-operated restaurants (5,794) (802) (10,323) (1,660) Amortization of favorable and unfavorable leases and subleases, net 83 437 1,458 685 Earnings from operations $ 63,542 $ 51,867 $ 226,112 $ 163,851 Total capital expenditures by segment: Jack in the Box $ 24,588 $ 7,603 $ 39,844 $ 24,933 Del Taco 8,053 5,965 16,825 9,416 Total capital expenditures $ 32,641 $ 13,568 $ 56,669 $ 34,349 Total depreciation and amortization by segment: Jack in the Box $ 8,319 $ 9,202 $ 27,631 $ 31,038 Del Taco 6,141 7,511 20,829 9,716 Total depreciation and amortization $ 14,460 $ 16,713 $ 48,460 $ 40,754

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	9 Months Ended
	Jul. 09, 2023
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 9, July 10, July 9, July 10, Defined benefit pension plans: Interest cost $ 4,434 $ 3,388 $ 14,782 $ 11,292 Expected return on plan assets (3,486) (4,179) (11,619) (13,926) Actuarial losses (1) 708 890 2,359 2,968 Amortization of unrecognized prior service costs (1) 5 5 15 15 Net periodic benefit cost $ 1,661 $ 104 $ 5,537 $ 349 Post-retirement healthcare plans: Interest cost $ 162 $ 113 $ 539 $ 376 Actuarial gains (1) (215) (147) (717) (492) Net periodic benefit credit $ (53) $ (34) $ (178) $ (116) ____________________________ (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 2023 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 3,930 $ 744 Remaining estimated net contributions during fiscal 2023 $ 1,283 $ 368

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Jul. 09, 2023
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 2, 2022 82,581 $ 826 $ 508,323 $ 1,842,947 $ (53,982) $ (3,034,306) $ (736,192) Shares issued under stock plans, including tax benefit 36 — — — — — — Share-based compensation — — 3,534 — — — 3,534 Dividends declared — — 67 (9,221) — — (9,154) Purchases of treasury stock — — — — — (14,999) (14,999) Net earnings — — — 53,254 — — 53,254 Other comprehensive income — — — — 489 — 489 Balance at January 22, 2023 82,617 $ 826 $ 511,924 $ 1,886,980 $ (53,493) $ (3,049,305) $ (703,068) Shares issued under stock plans, including tax benefit 12 — — — — — — Share-based compensation — — 2,398 — — — 2,398 Dividends declared — — 73 (9,139) — — (9,066) Purchases of treasury stock — — — — — (18,580) (18,580) Net earnings — — — 26,507 — — 26,507 Other comprehensive income — — — — 366 — 366 Balance at April 16, 2023 82,629 $ 826 $ 514,395 $ 1,904,348 $ (53,127) $ (3,067,885) $ (701,443) Shares issued under stock plans, including tax benefit 17 — 263 — — — 263 Share-based compensation — — 2,059 — — — 2,059 Dividends declared — — 72 (9,050) — — (8,978) Purchases of treasury stock — — — — — (26,852) (26,852) Net earnings — — — 29,168 — — 29,168 Other comprehensive income — — — — 366 — 366 Balance at July 9, 2023 82,646 $ 826 $ 516,789 $ 1,924,466 $ (52,761) $ (3,094,737) $ (705,417) 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)

AVERAGE SHARES OUTSTANDING (Tab

AVERAGE SHARES OUTSTANDING (Tables)	9 Months Ended
	Jul. 09, 2023
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 9, July 10, July 9, July 10, Weighted-average shares outstanding – basic 20,487 21,236 20,738 21,221 Effect of potentially dilutive securities: Nonvested stock awards and units 161 24 122 42 Stock options 1 — 1 1 Performance share awards — — — — Weighted-average shares outstanding – diluted 20,649 21,260 20,861 21,264 Excluded from diluted weighted-average shares outstanding: Antidilutive 15 32 26 23 Performance conditions not satisfied at the end of the period 105 63 105 63

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	9 Months Ended
	Jul. 09, 2023
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Year-to-date July 9, July 10, Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ 2,472 $ 3,371 Increase in dividends accrued or converted to common stock equivalents $ 212 $ 193 Right-of use assets obtained in exchange for operating lease obligations $ 181,874 $ 179,726 Right-of use assets obtained in exchange for finance lease obligations $ 870 $ 45

SUPPLEMENTAL CONSOLIDATED BAL_2

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)	9 Months Ended
	Jul. 09, 2023
Balance Sheet Related Disclosures [Abstract]
Schedule of Supplemental Balance Sheet Disclosures	July 9, October 2, Accounts and other receivables, net: Trade $ 74,988 $ 90,105 Notes receivable, current portion 1,974 8,643 Income tax receivable 997 878 Other 8,918 10,152 Allowance for doubtful accounts (4,101) (5,975) $ 82,776 $ 103,803 Property and equipment, net Land $ 95,517 $ 86,134 Buildings 963,375 960,984 Restaurant and other equipment 165,643 163,527 Construction in progress 25,083 18,271 1,249,618 1,228,916 Less accumulated depreciation and amortization (834,669) (810,752) $ 414,949 $ 418,164 Other assets, net: Company-owned life insurance policies $ 115,790 $ 108,924 Deferred rent receivable 42,193 43,891 Franchise tenant improvement allowance 40,968 32,429 Notes receivable, less current portion 10,040 11,624 Other 29,766 29,701 $ 238,757 $ 226,569 Accrued liabilities: Legal accruals $ 64,171 $ 59,165 Payroll and related taxes 43,972 43,837 Insurance 32,359 32,272 Sales and property taxes 21,716 30,947 Deferred rent income 14,499 18,525 Advertising 19,375 11,028 Deferred franchise and development fees 6,019 5,647 Other 79,670 52,511 $ 281,781 $ 253,932 Other long-term liabilities: Defined benefit pension plans $ 50,170 $ 51,679 Deferred franchise and development fees 42,955 40,802 Other 46,550 42,213 $ 139,675 $ 134,694

BASIS OF PRESENTATION - Narrati

BASIS OF PRESENTATION - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended	9 Months Ended
	Jul. 09, 2023 USD ($)	Jul. 10, 2022 USD ($)	Apr. 16, 2023 USD ($)	Jul. 09, 2023 USD ($) restaurant reporting_unit segment	Jul. 10, 2022 USD ($)
Net Investment Income [Line Items]
Number of operating segments | segment				2
Contractual obligation | $			$ 0	$ 0.1
Marketing and advertising expense | $	$ 9	$ 9.8		$ 30.3	$ 22.9
Number of reporting units | reporting_unit				2
Del Taco
Net Investment Income [Line Items]
Fair value in excess of carrying value of intangible assets, percent	9%			9%
Trademarks | Del Taco
Net Investment Income [Line Items]
Fair value in excess of carrying value of intangible assets, percent	13%			13%
Jack in the Box
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
Net Investment Income [Line Items]
Number of operating segments				140
Company operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments				221
Franchise-operated | Jack in the Box
Net Investment Income [Line Items]
Number of operating segments				2,051
Franchise-operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments				373

BASIS OF PRESENTATION - Effect

BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022
Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (5,975)	$ (6,292)
Reversal (provision) for expected credit losses	1,833	(4,162)
Write-offs charged against the allowance	41	5,226
Balance as of end of period	$ (4,101)	$ (5,228)

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2022	Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Disaggregation of Revenue [Line Items]
Term of franchise				20 years
Revenues		$ 396,942	$ 398,305	$ 1,319,782	$ 1,065,310
Development fees		7,400		7,400
Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		54,970	$ 52,059	$ 185,342	$ 159,915
Franchise Operator
Disaggregation of Revenue [Line Items]
Proceeds from sale of franchise	$ 7,300
Franchise Operator | Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		$ 7,300

REVENUE - Disaggregation of Rev

REVENUE - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 396,942	$ 398,305	$ 1,319,782	$ 1,065,310
Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	280,211	271,976	921,960	876,024
Del Taco
Disaggregation of Revenue [Line Items]
Revenues	116,731	126,329	397,822	189,286
Company restaurant sales
Disaggregation of Revenue [Line Items]
Revenues	198,516	215,231	671,311	486,596
Company restaurant sales | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	96,820	100,899	318,451	315,205
Company restaurant sales | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	101,696	114,332	352,860	171,391
Franchise rental revenues
Disaggregation of Revenue [Line Items]
Revenues	86,248	80,068	278,598	259,723
Franchise rental revenues | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	83,271	78,278	270,277	257,069
Franchise rental revenues | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	2,977	1,790	8,321	2,654
Franchise royalties
Disaggregation of Revenue [Line Items]
Revenues	53,503	49,652	180,064	152,878
Franchise royalties | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	47,373	44,291	161,343	144,872
Franchise royalties | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	6,130	5,361	18,721	8,006
Marketing fees
Disaggregation of Revenue [Line Items]
Revenues	52,327	46,979	169,421	146,328
Marketing fees | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	47,323	42,620	154,153	139,811
Marketing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	5,004	4,359	15,268	6,517
Technology and sourcing fees
Disaggregation of Revenue [Line Items]
Revenues	4,881	3,968	15,111	12,748
Technology and sourcing fees | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	4,037	3,548	12,881	12,123
Technology and sourcing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	844	420	2,230	625
Franchise fees and other services
Disaggregation of Revenue [Line Items]
Revenues	1,467	2,407	5,277	7,037
Franchise fees and other services | Jack in the Box
Disaggregation of Revenue [Line Items]
Revenues	1,387	2,340	4,855	6,944
Franchise fees and other services | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	$ 80	$ 67	$ 422	$ 93

REVENUE - Changes in Contract L

REVENUE - Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022
Movement in Deferred Revenue [Roll Forward]
Deferred franchise and development fees at beginning of period	$ 46,449	$ 41,520
Changes due to business combinations	0	6,193
Revenue recognized	(4,140)	(4,238)
Additions	6,665	3,023
Deferred franchise and development fees at end of period	$ 48,974	$ 46,498

REVENUE - Estimated Future Fran

REVENUE - Estimated Future Franchise Fees (Details) $ in Thousands	Jul. 09, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 41,566
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-03
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	1,206
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	5,074
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	4,840
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	4,513
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	4,158
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	$ 21,775

REVENUE - Estimated Future Fr_2

REVENUE - Estimated Future Franchise Fees, Period (Details)	Jul. 09, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-03
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 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 ($) $ in Millions	9 Months Ended
	Jul. 09, 2023	Mar. 08, 2022
Del Taco
Business Acquisition [Line Items]
Total revenues	$ 189.3
Net earnings	$ 5.2
Del Taco | Del Taco
Business Acquisition [Line Items]
Ownership acquired (in percent)		100%

BUSINESS COMBINATION - Schedule

BUSINESS COMBINATION - Schedule of Pro Forma Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022
Business Combinations [Abstract]
Total revenue		$ 1,283,387
Net earnings	$ 29,168	$ 74,711

SUMMARY OF REFRANCHISINGS AND_3

SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS - Refranchisings (Details) $ in Thousands		3 Months Ended			9 Months Ended
		Jul. 09, 2023 USD ($) restaurant	Jul. 10, 2022 USD ($) restaurant		Jul. 09, 2023 USD ($) restaurant	Jul. 10, 2022 USD ($) restaurant
Franchisor Disclosure [Line Items]
Gains on the sale of company-operated restaurants	[1]	$ 540	$ 1,460		$ 9,155	$ 1,746
Operating restaurant impairment charges	[2]	4,395	1,653		4,395	1,653
Company operated
Franchisor Disclosure [Line Items]
Proceeds from the sale of company-operated restaurants		33,428	802	[3]	51,845	1,402	[3]
Broker commissions		(1,014)	0	[3]	(1,014)	0	[3]
Net assets sold (primarily property and equipment)		(6,705)	0	[3]	(10,798)	0	[3]
Goodwill related to the sale of company-operated restaurants		(14,194)	0	[3]	(21,503)	0	[3]
Franchise fees		(1,385)	0	[3]	(1,962)	0	[3]
Sublease liabilities, net		(3,580)	0	[3]	(4,777)	0	[3]
Lease termination		0	0	[3]	(393)	0	[3]
Other	[4]	(756)	0	[3]	(1,075)	258	[3]
Gains on the sale of company-operated restaurants		5,794	$ 802	[3]	10,323	$ 1,660	[3]
Operating restaurant impairment charges		$ 300			$ 300
Number of restaurants impaired | restaurant		2			2
Company operated | Jack in the Box
Franchisor Disclosure [Line Items]
Restaurants sold to Jack in the Box franchisees | restaurant		0	0	[3]	5	0	[3]
Company operated | Del Taco
Franchisor Disclosure [Line Items]
Restaurants sold to Jack in the Box franchisees | restaurant		50	0	[3]	66	0	[3]
[1]The 2023 year-to-date gains on disposition of property and equipment primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale[2]In 2023, restaurant impairment charges related to the impairment of under-performing Del Taco restaurants currently held for use, whereas in 2022, the charges related to the impairment of under-performing Jack in the Box company-operated restaurants currently held for use.[3]Amounts in periods presented for 2022 primarily relate to additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years.[4]The quarter and year-to-date amounts include $0.3 million relating to impairment on two restaurants that will be refranchised in the fourth quarter of 2023.

SUMMARY OF REFRANCHISINGS AND_4

SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS - Narrative (Details) $ in Thousands	9 Months Ended
	Jul. 09, 2023 USD ($) restaurant	Jul. 10, 2022 restaurants restaurant	Oct. 02, 2022 USD ($)
Franchisor Disclosure [Line Items]
Number of restaurants acquired from franchisees	0
Current assets held for sale | $	$ 10,012		$ 17,019
Jack in the Box
Franchisor Disclosure [Line Items]
Number of restaurants acquired from franchisees		13
Number of markets | restaurants		2

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Carrying Amount of Goodwill - (Details) $ in Thousands	9 Months Ended
	Jul. 09, 2023 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 366,821
Goodwill, ending balance	339,389
Jack in the Box
Goodwill [Roll Forward]
Goodwill related to the sale of company-operated restaurants	(72)
Damages awarded	(5,929)
Del Taco
Goodwill [Roll Forward]
Goodwill related to the sale of company-operated restaurants	(21,431)
Jack in the Box
Goodwill [Roll Forward]
Goodwill, beginning balance	136,099
Goodwill, ending balance	136,027
Jack in the Box | Jack in the Box
Goodwill [Roll Forward]
Goodwill related to the sale of company-operated restaurants	(72)
Damages awarded	0
Jack in the Box | Del Taco
Goodwill [Roll Forward]
Goodwill related to the sale of company-operated restaurants	0
Del Taco
Goodwill [Roll Forward]
Goodwill, beginning balance	230,722
Goodwill, ending balance	203,362
Del Taco | Jack in the Box
Goodwill [Roll Forward]
Goodwill related to the sale of company-operated restaurants	0
Damages awarded	(5,929)
Del Taco | Del Taco
Goodwill [Roll Forward]
Goodwill related to the sale of company-operated restaurants	$ (21,431)

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jul. 09, 2023	Oct. 02, 2022
Definite-lived intangible assets:
Gross Amount	$ 12,668	$ 12,901
Accumulated Amortization	(1,153)	(577)
Net Amount	11,515	12,324
Indefinite-lived intangible assets:
Gross Amount	283,500	283,500
Sublease assets
Definite-lived intangible assets:
Gross Amount	2,671	2,671
Accumulated Amortization	(325)	(139)
Net Amount	2,346	2,532
Franchise contracts
Definite-lived intangible assets:
Gross Amount	9,700	9,700
Accumulated Amortization	(725)	(311)
Net Amount	8,975	9,389
Reacquired franchise rights
Definite-lived intangible assets:
Gross Amount	297	530
Accumulated Amortization	(103)	(127)
Net Amount	$ 194	$ 403

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS, NET - Amortization Expense (Details) $ in Thousands	Jul. 09, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2023	$ 11,515
2024	901
2025	901
2026	901
2027	901
Finite-Lived Intangible Asset, Expected Amortization, After Year Four	7,698
Remainder of 2023	$ 213

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Jul. 09, 2023
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. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Lessor, Lease, Description [Line Items]
Amortization of favorable and unfavorable sublease contracts, net		$ (83)	$ (437)	$ (1,458)	$ (685)
Operating lease income - closed restaurants and other	[1]	1,692	1,663	5,717	4,728
Franchise contracts
Lessor, Lease, Description [Line Items]
Operating lease income - franchise		56,052	53,703	185,285	178,048
Variable lease income - franchise		29,857	26,274	92,836	81,556
Amortization of favorable and unfavorable sublease contracts, net		339	91	477	119
Franchise rental revenues		$ 86,248	$ 80,068	$ 278,598	$ 259,723
[1]Primarily relates to closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands		Jul. 09, 2023	Oct. 02, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 15,259	$ 13,820
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		15,259	13,820
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Non Qualified Deferred Compensation Plan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	15,259	13,820
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]	15,259	13,820
Non Qualified Deferred Compensation Plan | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	0	0
Non Qualified Deferred Compensation Plan | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	$ 0	$ 0
[1]The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets.

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Value and Estimated Fair Value of Notes (Details) - Senior Notes - USD ($) $ in Thousands	Jul. 09, 2023	Oct. 02, 2022
Carrying Amount | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 708,688	$ 714,125
Carrying Amount | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	1,072,500	1,089,000
Fair Value | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	634,271	641,851
Fair Value | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 901,704	$ 917,428

OTHER OPERATING (INCOME) EXPE_3

OTHER OPERATING (INCOME) EXPENSES, 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. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Restructuring and Related Activities [Abstract]
Acquisition, integration, and restructuring costs	[1]	$ 2,463	$ 2,753	$ 5,359	$ 18,864
Costs of closed restaurants and other	[2]	1,272	837	4,017	2,559
Operating restaurant impairment charges	[3]	4,395	1,653	4,395	1,653
Accelerated depreciation		66	346	519	1,009
Gains on disposition of property and equipment, net (4)	[4]	(540)	(1,460)	(9,155)	(1,746)
Impairment and other charges		$ 7,656	$ 4,129	$ 5,135	$ 22,339
[1]Acquisition, integration, and restructuring costs are related to the acquisition and integration of Del Taco.[2]Costs of closed restaurants and other 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 2023, restaurant impairment charges related to the impairment of under-performing Del Taco restaurants currently held for use, whereas in 2022, the charges related to the impairment of under-performing Jack in the Box company-operated restaurants currently held for use. (4) The 2023 year-to-date gains on disposition of property and equipment primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Operating Segments (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Segment Reporting Information [Line Items]
Revenues		$ 396,942	$ 398,305	$ 1,319,782	$ 1,065,310
Segment operating profit		76,234	77,160	271,910	235,200
Depreciation and amortization		14,460	16,713	48,460	40,754
Acquisition, integration, and restructuring costs	[1]	2,463	2,753	5,359	18,864
Share-based compensation		2,059	1,607	7,991	5,541
Net COLI (gains) losses		(579)	4,585	(7,147)	7,165
Gains on the sale of company-operated restaurants		(5,794)	(802)	(10,323)	(1,660)
Amortization of favorable and unfavorable leases and subleases, net		83	437	1,458	685
Earnings from operations		63,542	51,867	226,112	163,851
Total capital expenditures		32,641	13,568	56,669	34,349
Jack in the Box
Segment Reporting Information [Line Items]
Revenues		280,211	271,976	921,960	876,024
Segment operating profit		72,067	64,951	246,779	216,935
Depreciation and amortization		8,319	9,202	27,631	31,038
Total capital expenditures		24,588	7,603	39,844	24,933
Del Taco
Segment Reporting Information [Line Items]
Revenues		116,731	126,329	397,822	189,286
Segment operating profit		4,167	12,209	25,131	18,265
Depreciation and amortization		6,141	7,511	20,829	9,716
Total capital expenditures		$ 8,053	$ 5,965	$ 16,825	$ 9,416
[1]Acquisition, integration, and restructuring costs are related to the acquisition and integration of Del Taco.

INCOME TAXES- Narrative (Detail

INCOME TAXES- Narrative (Details)	3 Months Ended		9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Income Tax Disclosure [Abstract]
Effective income tax rates	32.60%	28.80%	30.40%	28.10%

RETIREMENT PLANS - Narrative (D

RETIREMENT PLANS - Narrative (Details)	9 Months Ended
	Jul. 09, 2023 definedBenefitPensionPlan healthcarePlan	Jan. 01, 2022 USD ($)
Retirement Benefits [Abstract]
Number of sponsored defined benefit pension plans | definedBenefitPensionPlan	2
Number of postretirement health care plans | healthcarePlan	2
Minimum required contribution for retirement plans | $		$ 0

RETIREMENT PLANS - Components o

RETIREMENT PLANS - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 4,434	$ 3,388	$ 14,782	$ 11,292
Expected return on plan assets		(3,486)	(4,179)	(11,619)	(13,926)
Actuarial losses (gains)	[1]	708	890	2,359	2,968
Amortization of unrecognized prior service costs		5	5	15	15
Net periodic benefit cost		1,661	104	5,537	349
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost		162	113	539	376
Actuarial losses (gains)	[1]	(215)	(147)	(717)	(492)
Net periodic benefit cost		$ (53)	$ (34)	$ (178)	$ (116)
[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. 09, 2023 USD ($)
SERP
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	$ 3,930
Remaining estimated net contributions during fiscal 2023	1,283
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	744
Remaining estimated net contributions during fiscal 2023	$ 368

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. 09, 2023	Apr. 16, 2023	Jul. 10, 2022	Apr. 17, 2022	Jan. 22, 2023	Jan. 23, 2022	Jul. 09, 2023	Jul. 10, 2022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (701,443)	$ (703,068)	$ (783,617)	$ (786,064)	$ (736,192)	$ (817,882)	$ (736,192)	$ (817,882)
Shares issued under stock plans, including tax benefit	263	0	0	2	0	49
Share-based compensation	2,059	2,398	1,607	2,916	3,534	1,018
Dividends declared	(8,978)	(9,066)	(9,264)	(9,269)	(9,154)	(9,257)
Fair value of assumed Del Taco RSAs attributable to pre-combination service				449
Purchases of treasury stock	(26,852)	(18,580)			(14,999)		(60,400)
Net earnings	29,168	26,507	22,857	7,796	53,254	39,270	108,929	69,923
Other comprehensive income	366	366	553	553	489	738	1,221	1,844
Ending balance	$ (705,417)	$ (701,443)	$ (767,864)	$ (783,617)	$ (703,068)	$ (786,064)	$ (705,417)	$ (767,864)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	82,629	82,617	82,569	82,564	82,581	82,536	82,581	82,536
Beginning balance	$ 826	$ 826	$ 826	$ 826	$ 826	$ 825	$ 826	$ 825
Shares issued under stock plans, including tax benefit (in shares)	17	12	11	5	36	28
Shares issued under stock plans, including tax benefit	$ 0	$ 0	$ 0	$ 0	$ 0	$ 1
Ending balance (in shares)	82,646	82,629	82,580	82,569	82,617	82,564	82,646	82,580
Ending balance	$ 826	$ 826	$ 826	$ 826	$ 826	$ 826	$ 826	$ 826
Capital in Excess of Par Value
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	514,395	511,924	505,002	501,570	508,323	500,441	508,323	500,441
Shares issued under stock plans, including tax benefit	263	0	0	2	0	48
Share-based compensation	2,059	2,398	1,607	2,916	3,534	1,018
Dividends declared	72	73	65	65	67	63
Fair value of assumed Del Taco RSAs attributable to pre-combination service				449
Ending balance	516,789	514,395	506,674	505,002	511,924	501,570	516,789	506,674
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	1,904,348	1,886,980	1,792,824	1,794,362	1,842,947	1,764,412	1,842,947	1,764,412
Dividends declared	(9,050)	(9,139)	(9,329)	(9,334)	(9,221)	(9,320)
Net earnings	29,168	26,507	22,857	7,796	53,254	39,270
Ending balance	1,924,466	1,904,348	1,806,352	1,792,824	1,886,980	1,794,362	1,924,466	1,806,352
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(53,127)	(53,493)	(72,963)	(73,516)	(53,982)	(74,254)	(53,982)	(74,254)
Other comprehensive income	366	366	553	553	489	738
Ending balance	(52,761)	(53,127)	(72,410)	(72,963)	(53,493)	(73,516)	(52,761)	(72,410)
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(3,067,885)	(3,049,305)	(3,009,306)	(3,009,306)	(3,034,306)	(3,009,306)	(3,034,306)	(3,009,306)
Purchases of treasury stock	(26,852)	(18,580)			(14,999)
Ending balance	$ (3,094,737)	$ (3,067,885)	$ (3,009,306)	$ (3,009,306)	$ (3,049,305)	$ (3,009,306)	$ (3,094,737)	$ (3,009,306)

STOCKHOLDERS_ DEFICIT - Narrati

STOCKHOLDERS’ DEFICIT - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			4 Months Ended	9 Months Ended
	Jul. 09, 2023	Apr. 16, 2023	Jul. 10, 2022	Jan. 22, 2023	Jul. 09, 2023	Jul. 10, 2022
Stockholders' Equity Note [Abstract]
Shares repurchased (in shares)					700,000
Value of shares repurchased	$ 26,852	$ 18,580		$ 14,999	$ 60,400
Repurchase of common stock, remaining authorized amount	$ 115,000				$ 115,000
Cash dividend (in USD per share)	$ 0.44	$ 0.44	$ 0.44	$ 0.44	$ 1.32	$ 1.32
Total cash dividends					$ 27,400

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. 09, 2023	Jul. 10, 2022	Jul. 09, 2023	Jul. 10, 2022
Average Shares Outstanding [Line Items]
Weighted-average shares outstanding - basic (in shares)	20,487	21,236	20,738	21,221
Weighted-average number of shares outstanding - diluted (in shares)	20,649	21,260	20,861	21,264
Excluded from diluted weighted-average shares outstanding:
Antidilutive (in shares)	15	32	26	23
Performance conditions not satisfied at the end of the period (in shares)	105	63	105	63
Nonvested stock awards and units
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	161	24	122	42
Stock options
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	1	0	1	1
Performance share awards
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	0	0	0	0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions					1 Months Ended
	Feb. 08, 2023 USD ($)	Oct. 24, 2022 USD ($)	Jun. 04, 2022 USD ($)	Apr. 17, 2019 purchaser	Aug. 31, 2010 formerEmployee	Jul. 09, 2023 USD ($)
Loss Contingencies [Line Items]
Lease guarantee						$ 22.9
Qdoba guaranteed leases, remaining term						15 years
Jack in the Box
Loss Contingencies [Line Items]
Number of former employees | formerEmployee					5
Damages awarded		$ 6.4
Interest Expense, Interest-Bearing Liability		$ 6.6
Torrez V. Jack In The Box | Settled Litigation
Loss Contingencies [Line Items]
Damages awarded			$ 50
J&D Restaurant Group v. Jack in the Box Inc.
Loss Contingencies [Line Items]
Damages awarded	$ 8
Number of perspective purchasers | purchaser				2

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Additional Information Related to Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 09, 2023	Jul. 10, 2022
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment	$ 2,472	$ 3,371
Increase in dividends accrued or converted to common stock equivalents	212	193
Right-of use assets obtained in exchange for operating lease obligations	181,874	179,726
Right-of use assets obtained in exchange for finance lease obligations	$ 870	$ 45

SUPPLEMENTAL CONSOLIDATED BAL_3

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands	Jul. 09, 2023	Oct. 02, 2022	Jul. 10, 2022	Oct. 03, 2021
Accounts and other receivables, net:
Trade	$ 74,988	$ 90,105
Notes receivable, current portion	1,974	8,643
Income tax receivable	997	878
Other	8,918	10,152
Allowance for doubtful accounts	(4,101)	(5,975)	$ (5,228)	$ (6,292)
Accounts and other receivables, net	82,776	103,803
Property and equipment, net
Property and equipment, at cost	1,249,618	1,228,916
Less accumulated depreciation and amortization	(834,669)	(810,752)
Property and equipment, net	414,949	418,164
Other assets, net:
Company-owned life insurance policies	115,790	108,924
Deferred rent receivable	42,193	43,891
Franchise tenant improvement allowance	40,968	32,429
Notes receivable, less current portion	10,040	11,624
Other	29,766	29,701
Other assets, net	238,757	226,569
Accrued liabilities:
Legal accruals	64,171	59,165
Payroll and related taxes	43,972	43,837
Insurance	32,359	32,272
Sales and property taxes	21,716	30,947
Deferred rent income	14,499	18,525
Advertising	19,375	11,028
Deferred franchise and development fees	6,019	5,647
Other	79,670	52,511
Accrued liabilities	281,781	253,932
Other long-term liabilities:
Defined benefit pension plans	50,170	51,679
Deferred franchise and development fees	42,955	40,802
Other	46,550	42,213
Other long-term liabilities	139,675	134,694
Land
Property and equipment, net
Property and equipment, at cost	95,517	86,134
Buildings
Property and equipment, net
Property and equipment, at cost	963,375	960,984
Restaurant and other equipment
Property and equipment, net
Property and equipment, at cost	165,643	163,527
Construction in progress
Property and equipment, net
Property and equipment, at cost	$ 25,083	$ 18,271

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended			4 Months Ended	9 Months Ended
	Aug. 04, 2023 $ / shares	Aug. 09, 2023 USD ($) restaurant	Jul. 09, 2023 $ / shares	Apr. 16, 2023 $ / shares	Jul. 10, 2022 $ / shares	Jan. 22, 2023 $ / shares	Jul. 09, 2023 $ / shares	Jul. 10, 2022 $ / shares
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)			$ 0.44	$ 0.44	$ 0.44	$ 0.44	$ 1.32	$ 1.32
Subsequent Event
Subsequent Event [Line Items]
Number of restaurants | restaurant		23
Proceeds from divestitures | $		$ 13.8
Cash dividends declared per common share (in USD per share)	$ 0.44