Jack in the Box (JACK) 10-Q 14 May 24 2024 Q2 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	6 Months Ended
	Apr. 14, 2024	May 08, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 14, 2024
Document Transition Report	false
Entity File Number	1-9390
Entity Registrant Name	JACK IN THE BOX INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-2698708
Entity Address, Address Line One	9357 Spectrum Center Blvd.
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92123
City Area Code	858
Local Phone Number	571-2121
Title of 12(b) Security	Common Stock
Trading Symbol	JACK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		19,390,075
Entity Central Index Key	0000807882
Current Fiscal Year End Date	--09-29
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 14, 2024	Oct. 01, 2023
Current assets:
Cash	$ 20,197	$ 157,653
Restricted cash	28,780	28,254
Accounts and other receivables, net	102,664	99,678
Inventories	4,067	3,896
Prepaid expenses	8,020	16,911
Current assets held for sale	24,970	13,925
Other current assets	5,609	5,667
Total current assets	194,307	325,984
Property and equipment:
Property and equipment, at cost	1,267,469	1,258,589
Less accumulated depreciation and amortization	(850,333)	(846,559)
Property and equipment, net	417,136	412,030
Other assets:
Operating lease right-of-use assets	1,414,559	1,397,555
Intangible assets, net	11,254	11,330
Trademarks	283,500	283,500
Goodwill	329,583	329,986
Other assets, net	248,636	240,707
Total other assets	2,287,532	2,263,078
Total assets	2,898,975	3,001,092
Current liabilities:
Current maturities of long-term debt	30,049	29,964
Current operating lease liabilities	158,326	142,518
Accounts payable	82,336	84,960
Accrued liabilities	168,973	302,178
Total current liabilities	439,684	559,620
Long-term liabilities:
Long-term debt, net of current maturities	1,712,360	1,724,933
Long-term operating lease liabilities, net of current portion	1,279,443	1,265,514
Deferred tax liabilities	26,808	26,229
Other long-term liabilities	143,301	143,123
Total long-term liabilities	3,161,912	3,159,799
Stockholders’ deficit:
Preferred stock $0.01 par value, 15,000,000 shares authorized, none issued	0	0
Common stock $0.01 par value, 175,000,000 shares authorized, 82,776,086 and 82,645,814 issued, respectively	828	826
Capital in excess of par value	528,887	520,076
Retained earnings	1,983,944	1,937,598
Accumulated other comprehensive loss	(50,944)	(51,790)
Treasury stock, at cost, 63,422,351 and 62,910,964 shares, respectively	(3,165,336)	(3,125,037)
Total stockholders’ deficit	(702,621)	(718,327)
Total liabilities and stockholders' equity	$ 2,898,975	$ 3,001,092

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 14, 2024	Oct. 01, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	175,000,000	175,000,000
Common stock, shares issued (in shares)	82,776,086	82,645,814
Treasury stock (in shares)	63,422,351	62,910,964

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Revenues	$ 365,347	$ 395,744	$ 852,845	$ 922,840
Operating costs and expenses, net:
Food and packaging	45,914	59,310	110,046	141,243
Payroll and employee benefits	54,054	65,035	127,108	153,676
Occupancy and other	32,355	39,275	74,408	90,646
Franchise occupancy expenses	57,091	52,649	129,715	119,873
Franchise support and other costs	3,860	3,260	9,054	5,137
Franchise advertising and other services expenses			139,757	132,713
Selling, general and administrative expenses	37,520	39,405	83,885	89,547
Depreciation and amortization	13,906	14,598	32,379	34,000
Pre-opening costs	602	154	1,067	485
Other operating expenses (income), net	5,267	2,980	10,437	(2,521)
Losses (gains) on the sale of company-operated restaurants	1,065	(704)	1,319	(4,529)
Total operating costs and expenses	311,157	334,105	719,175	760,270
Earnings from operations	54,190	61,639	133,670	162,570
Other pension and post-retirement expenses, net	1,579	1,607	3,685	3,751
Interest expense, net	18,603	19,357	43,089	45,505
Earnings before income taxes	34,008	40,675	86,896	113,314
Income taxes	9,028	14,168	23,233	33,553
Net earnings	$ 24,980	$ 26,507	$ 63,663	$ 79,761
Earnings per share:
Basic (in USD per share)	$ 1.27	$ 1.28	$ 3.22	$ 3.83
Diluted (in USD per share)	1.26	1.27	3.19	3.81
Cash dividends declared per common share (in USD per share)	$ 0.44	$ 0.44	$ 0.88	$ 0.88
Company restaurant sales
Revenues	$ 167,098	$ 202,604	$ 391,138	$ 472,795
Franchise rental revenues
Revenues	85,826	83,520	199,022	192,350
Operating costs and expenses, net:
Franchise advertising and other services expenses	59,523	58,143
Franchise royalties and other
Revenues	55,084	53,982	128,414	130,372
Franchise contributions for advertising and other services
Revenues	$ 57,339	$ 55,638	$ 134,271	$ 127,323

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Statement of Comprehensive Income [Abstract]
Net earnings	$ 24,980	$ 26,507	$ 63,663	$ 79,761
Other comprehensive income:
Actuarial losses and prior service costs reclassified to earnings	493	495	1,150	1,159
Tax effect	(131)	(129)	(304)	(304)
Other comprehensive income, net of taxes	362	366	846	855
Comprehensive income	$ 25,342	$ 26,873	$ 64,509	$ 80,616

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Apr. 14, 2024	Apr. 16, 2023
Cash flows from operating activities:
Net earnings		$ 63,663	$ 79,761
Adjustments to reconcile net earnings to net cash (used in) provided by operating activities:
Depreciation and amortization		32,379	34,000
Amortization of franchise tenant improvement allowances and incentives		2,538	2,237
Deferred finance cost amortization		2,610	2,787
Excess tax (benefits) deficiency from share-based compensation arrangements		(49)	142
Deferred income taxes		(2,326)	1,496
Share-based compensation expense		8,661	5,932
Pension and post-retirement expense		3,685	3,751
Gains on cash surrender value of company-owned life insurance		(7,949)	(8,007)
Losses (gains) on the sale of company-operated restaurants		1,319	(4,529)
Gains on acquisition of restaurants		(2,357)	0
Losses (gains) on the disposition of property and equipment, net	[1]	1,148	(8,615)
Impairment charges and other		1,580	549
Changes in assets and liabilities, excluding acquisitions:
Accounts and other receivables		815	(1,456)
Inventories		(170)	(23)
Prepaid expenses and other current assets		9,299	6,344
Operating lease right-of-use assets and lease liabilities		9,392	8,561
Accounts payable		(396)	(15,994)
Accrued liabilities		(123,532)	(7,043)
Pension and post-retirement contributions		(3,288)	(3,234)
Franchise tenant improvement allowance and incentive disbursements		(1,460)	(2,052)
Other		(1,583)	(499)
Cash flows (used in) provided by operating activities		(6,021)	94,108
Cash flows from investing activities:
Purchases of property and equipment		(61,071)	(37,196)
Proceeds from the sale of property and equipment		1,500	23,371
Proceeds from the sale and leaseback of assets		1,728	3,673
Proceeds from the sale of company-operated restaurants		1,989	18,417
Other		0	1,465
Cash flows (used in) provided by investing activities		(55,854)	9,730
Cash flows from financing activities:
Repayments of borrowings on revolving credit facilities		0	(50,000)
Principal repayments on debt		(14,818)	(15,088)
Dividends paid on common stock		(17,167)	(18,218)
Proceeds from issuance of common stock		2	0
Repurchases of common stock		(40,000)	(32,621)
Payroll tax payments for equity award issuances		(3,072)	(1,115)
Cash flows used in financing activities		(75,055)	(117,042)
Net decrease in cash and restricted cash		(136,930)	(13,204)
Cash and restricted cash at beginning of period		185,907	136,040
Cash and restricted cash at end of period		$ 48,977	$ 122,836
[1]In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Beginning balance (in shares) at Oct. 02, 2022		82,581
Beginning balance at Oct. 02, 2022	$ (736,192)	$ 826	$ 508,323	$ 1,842,947	$ (53,982)	$ (3,034,306)
Shares issued under stock plans, including tax benefit (in shares)		36
Share-based compensation	3,534		3,534
Dividends declared	(9,154)		67	(9,221)
Purchases of treasury stock	(14,999)					(14,999)
Net earnings	53,254			53,254
Other comprehensive income	489				489
Ending balance (in shares) at Jan. 22, 2023		82,617
Ending balance at Jan. 22, 2023	(703,068)	$ 826	511,924	1,886,980	(53,493)	(3,049,305)
Beginning balance (in shares) at Oct. 02, 2022		82,581
Beginning balance at Oct. 02, 2022	(736,192)	$ 826	508,323	1,842,947	(53,982)	(3,034,306)
Net earnings	79,761
Other comprehensive income	855
Ending balance (in shares) at Apr. 16, 2023		82,629
Ending balance at Apr. 16, 2023	(701,443)	$ 826	514,395	1,904,348	(53,127)	(3,067,885)
Beginning balance (in shares) at Jan. 22, 2023		82,617
Beginning balance at Jan. 22, 2023	(703,068)	$ 826	511,924	1,886,980	(53,493)	(3,049,305)
Shares issued under stock plans, including tax benefit (in shares)		12
Share-based compensation	2,398		2,398
Dividends declared	(9,066)		73	(9,139)
Purchases of treasury stock	(18,580)					(18,580)
Net earnings	26,507			26,507
Other comprehensive income	366				366
Ending balance (in shares) at Apr. 16, 2023		82,629
Ending balance at Apr. 16, 2023	(701,443)	$ 826	514,395	1,904,348	(53,127)	(3,067,885)
Beginning balance (in shares) at Oct. 01, 2023		82,646
Beginning balance at Oct. 01, 2023	(718,327)	$ 826	520,076	1,937,598	(51,790)	(3,125,037)
Shares issued under stock plans, including tax benefit (in shares)		107
Shares issued under stock plans, including tax benefit	1	$ 1
Share-based compensation	4,820		4,820
Dividends declared	(8,652)		74	(8,726)
Purchases of treasury stock	(25,166)					(25,166)
Net earnings	38,683			38,683
Other comprehensive income	484				484
Ending balance (in shares) at Jan. 21, 2024		82,753
Ending balance at Jan. 21, 2024	(708,157)	$ 827	524,970	1,967,555	(51,306)	(3,150,203)
Beginning balance (in shares) at Oct. 01, 2023		82,646
Beginning balance at Oct. 01, 2023	(718,327)	$ 826	520,076	1,937,598	(51,790)	(3,125,037)
Dividends declared	(17,300)
Purchases of treasury stock	(40,300)
Net earnings	63,663
Other comprehensive income	846
Ending balance (in shares) at Apr. 14, 2024		82,776
Ending balance at Apr. 14, 2024	(702,621)	$ 828	528,887	1,983,944	(50,944)	(3,165,336)
Beginning balance (in shares) at Jan. 21, 2024		82,753
Beginning balance at Jan. 21, 2024	(708,157)	$ 827	524,970	1,967,555	(51,306)	(3,150,203)
Shares issued under stock plans, including tax benefit (in shares)		23
Shares issued under stock plans, including tax benefit	1	$ 1
Share-based compensation	3,841		3,841
Dividends declared	(8,515)		76	(8,591)
Purchases of treasury stock	(15,133)					(15,133)
Net earnings	24,980			24,980
Other comprehensive income	362				362
Ending balance (in shares) at Apr. 14, 2024		82,776
Ending balance at Apr. 14, 2024	$ (702,621)	$ 828	$ 528,887	$ 1,983,944	$ (50,944)	$ (3,165,336)

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Apr. 14, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box ® and Del Taco ® restaurant brands. On March 8, 2022, the Company acquired Del Taco Restaurants, Inc. (“Del Taco”) for cash according to the terms and conditions of the Agreement and Plan of Merger, dated as of December 5, 2021. As of April 14, 2024, there were 144 company-operated and 2,051 franchise-operated Jack in the Box restaurants and 166 company-operated and 429 franchise-operated Del Taco restaurants. References to the Company throughout these notes to condensed consolidated financial statements are made using the first person notations of “we,” “us” and “our.” Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year. Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 12 weeks (“quarter”) and 28 weeks (“year-to-date”) ended April 14, 2024 and April 16, 2023, respectively, unless otherwise indicated. Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates. Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.2 million in 2024, and less than $0.1 million in 2023, respectively. Total contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter and year-to-date totaled $7.8 million and $18.2 million, respectively, in 2024, and $9.2 million and $21.3 million, respectively in 2023. Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased. The following table summarizes the activity in the allowance for doubtful accounts (in thousands) : Year-to-date April 14, April 16, Balance as of beginning of period $ (4,146) $ (5,975) (Provision) reversal for expected credit losses (233) 1,911 Write-offs charged against the allowance 6 — Balance as of end of period $ (4,373) $ (4,064) Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill. Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Recent accounting pronouncements — In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure,” which updates reportable segment disclosure requirements. The ASU primarily requires enhanced disclosures about significant segment expenses and information used to assess segment performance and is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently evaluating the impact of adopting this pronouncement in our disclosures, and does not expect it to have a significant impact. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company does not expect this pronouncement to have a significant impact.

REVENUE

REVENUE	6 Months Ended
	Apr. 14, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants. Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees for both brands, as well as sourcing fees for Jack in the Box franchise agreements. Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the periods ended April 14, 2024 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 98,927 $ 68,171 $ 167,098 $ 230,984 $ 160,154 $ 391,138 Franchise rental revenues 79,618 6,208 85,826 185,196 13,826 199,022 Franchise royalties 45,414 7,314 52,728 106,737 16,768 123,505 Marketing fees 45,423 6,028 51,451 106,643 13,759 120,402 Technology and sourcing fees 4,757 1,131 5,888 10,899 2,970 13,869 Franchise fees and other services 2,123 233 2,356 4,143 766 4,909 Total revenue $ 276,262 $ 89,085 $ 365,347 $ 644,602 $ 208,243 $ 852,845 The following table disaggregates revenue by segment and primary source for the periods ended April 16, 2023 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 95,489 $ 107,115 $ 202,604 $ 221,631 $ 251,164 $ 472,795 Franchise rental revenues 80,910 2,610 83,520 187,006 5,344 192,350 Franchise royalties (1) 46,401 5,657 52,058 113,970 12,591 126,561 Marketing fees 46,486 4,609 51,095 106,830 10,263 117,093 Technology and sourcing fees 3,875 668 4,543 8,844 1,386 10,230 Franchise fees and other services 1,671 253 1,924 3,468 343 3,811 Total revenue $ 274,832 $ 120,912 $ 395,744 $ 641,749 $ 281,091 $ 922,840 ____________________________ (1) In October 2022, a Jack in the Box franchise operator paid the Company $7.3 million to sell his restaurants to a new franchisee at the current standard royalty rate, which is lower than the royalty rate in the existing franchise agreements. The payment represented the difference between the royalty rates based on projected future sales for the remaining term of the existing agreements. The payment was non-refundable and not subject to any adjustments based on actual future sales. The Company determined the transaction represented the termination of the existing agreement rather than the transfer of an agreement between franchisees. As such, the $7.3 million was recognized in franchise royalty revenue during the first quarter of 2023. Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets. A summary of significant changes in contract liabilities is presented below (in thousands) : Year-to-date April 14, April 16, Deferred franchise and development fees at beginning of period $ 50,474 $ 46,449 Revenue recognized (3,240) (2,934) Additions 3,162 3,332 Deferred franchise and development fees at end of period $ 50,396 $ 46,847 As of April 14, 2024, approximately $8.6 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 April 14, 2024 (in thousands) : Remainder of 2024 $ 2,431 2025 5,100 2026 4,770 2027 4,432 2028 3,811 Thereafter 21,283 $ 41,827 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.

SUMMARY OF REFRANCHISINGS AND A

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE	6 Months Ended
	Apr. 14, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE	SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE Refranchisings — The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands): Quarter Year-to-date April 14, April 16, April 14, April 16, Restaurants sold to Jack in the Box franchisees — — — 5 Restaurants sold to Del Taco franchisees 13 — 13 16 Proceeds from the sale of company-operated restaurants (1) $ 250 $ 808 $ 1,989 $ 18,417 Net assets sold (primarily property and equipment) (608) — (608) (4,093) Goodwill related to the sale of company-operated restaurants (105) — (105) (7,310) Franchise fees (454) — (454) (577) Sublease liabilities, net (140) — (140) (1,197) Lease termination — — — (393) Other (2) (8) (104) (2,001) (318) (Loss) gain on the sale of company-operated restaurants $ (1,065) $ 704 $ (1,319) $ 4,529 ____________________________ (1) Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2) Year-to-date amount in 2024 includes a $2.2 million impairment of assets in the first quarter of 2024 related to a Del Taco refranchising transaction that closed in the second quarter of 2024. Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of April 14, 2024 and October 1, 2023 have carrying amounts of $25.0 million and $13.9 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and iii) closed restaurant properties which we are marketing for sale.

FRANCHISE ACQUISITIONS

FRANCHISE ACQUISITIONS	6 Months Ended
	Apr. 14, 2024
Business Combination and Asset Acquisition [Abstract]
FRANCHISE ACQUISTIONS	FRANCHISE ACQUISITIONS Franchise acquisitions — During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $86 thousand as part of two separate transactions, and recognized related gains of $2.4 million. This amount is recorded in “Other operating expenses (income), net” in the accompanying condensed consolidated statements of earnings. For further information, see Note 8, O ther operating expenses (income), net , below in the notes to the condensed consolidated financial statement. The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands): Year-to-date April 14, Restaurants acquired from Jack in the Box franchisees — Restaurants acquired from Del Taco franchisees 9 Purchase price (1) $ (86) Closing and acquisition costs (43) Property and equipment 3,612 Intangible assets 167 Operating lease right-of-use assets 3,211 Operating lease liabilities (4,505) Gain on the acquisition of franchise-operated restaurants $ 2,357 ____________________________ (1) Comprised of outstanding receivables from franchisee forgiven upon acquisition. The Company did not acquire any Jack in the Box or Del Taco franchise restaurants in the second quarter of 2024, nor in the year-to-date periods ended April 16, 2023. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3).

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, NET	6 Months Ended
	Apr. 14, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET The changes in the carrying amount of goodwill during year-to-date period ended April 14, 2024 was as follows ( in thousands ): Jack in the Box Del Taco Total Balance at October 1, 2023 $ 136,027 $ 193,959 $ 329,986 Sale of Del Taco company-operated restaurants to franchisees — (105) (105) Reclassified to assets held for sale — (298) (298) Balance at April 14, 2024 $ 136,027 $ 193,556 $ 329,583 The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): April 14, October 1, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671 $ (511) $ 2,160 $ 2,671 $ (381) $ 2,290 Franchise contracts 9,895 (1,140) 8,755 9,700 (850) 8,850 Reacquired franchise rights 464 (125) 339 297 (107) 190 $ 13,030 $ (1,776) $ 11,254 $ 12,668 $ (1,338) $ 11,330 Indefinite-lived intangible assets: Del Taco trademark $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 The following table summarizes, as of April 14, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter ( in thousands ): Remainder of 2024 $ 444 2025 861 2026 838 2027 842 2028 782 Thereafter 7,487 $ 11,254

LEASES

LEASES	6 Months Ended
	Apr. 14, 2024
Leases [Abstract]
LEASES	LEASES Nature of leases — The Company owns restaurant sites and also leases restaurant sites from third parties. Some of these owned or leased sites are leased and/or subleased to franchisees. Initial terms of our real estate leases are generally 20 years, exclusive of options to renew, which are generally exercisable at our sole discretion for 1 to 20 years. In some instances, our leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurants also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. Variable lease costs include contingent rent, cost-of-living index adjustments, and payments for additional rent such as real estate taxes, insurance, and common area maintenance, which are excluded from the measurement of the lease liability. As lessor, our leases and subleases primarily consist of restaurants that have been leased to franchisees in connection with refranchising transactions. Revenues from leasing arrangements with our franchisees are presented in “Franchise rental revenues” in the accompanying condensed consolidated statements of earnings, and the related expenses are presented in “Franchise occupancy expenses.” The following table presents rental income for the periods presented ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Operating lease income - franchise $ 59,445 $ 55,713 $ 137,694 $ 129,233 Variable lease income - franchise 26,123 27,744 60,721 62,979 Amortization of sublease assets and liabilities, net 258 63 607 138 Franchise rental revenues $ 85,826 $ 83,520 $ 199,022 $ 192,350 Operating lease income - closed restaurants and other (1) $ 1,859 $ 1,785 $ 4,171 $ 4,025 ____________________________ (1) Includes closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Apr. 14, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Financial assets and liabilities — The following table presents our financial assets and liabilities measured at fair value on a recurring basis ( in thousands ): Total Quoted Prices Significant Significant Fair value measurements as of April 14, 2024: Non-qualified deferred compensation plan (1) $ 17,088 $ 17,088 $ — $ — Total liabilities at fair value $ 17,088 $ 17,088 $ — $ — Fair value measurements as of October 1, 2023: Non-qualified deferred compensation plan (1) $ 15,051 $ 15,051 $ — $ — Total liabilities at fair value $ 15,051 $ 15,051 $ — $ — ____________________________ (1) The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities. The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of April 14, 2024 and October 1, 2023 ( in thousands ): April 14, October 1, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 703,250 $ 663,206 $ 706,875 $ 640,046 Series 2022 Class A-2 Notes $ 1,056,000 $ 942,322 $ 1,067,000 $ 903,056 The fair value of the Class A-2 Notes was estimated using Level 2 inputs based on quoted market prices in markets that are not considered active markets. Non-financial assets and liabilities — The Company’s non-financial instruments, which primarily consist of property and equipment, operating lease right-of-use assets, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis, or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value. In connection with our impairment reviews performed during 2024, the Company impaired certain Del Taco assets. For further information, see Note 3, Summary of Refranchisings and Assets Held For Sale , in the notes to the condensed consolidated financial statements.

OTHER OPERATING (INCOME) EXPENS

OTHER OPERATING (INCOME) EXPENSES, NET	6 Months Ended
	Apr. 14, 2024
Restructuring and Related Activities [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSES (INCOME), NET Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Acquisition, integration, and strategic initiatives (1) $ 4,268 $ 1,259 $ 9,889 $ 2,896 Costs of closed restaurants and other (2) 773 560 1,632 2,745 Accelerated depreciation 88 185 125 453 Gains on acquisition of restaurants (3) — — (2,357) — Losses (gains) on disposition of property and equipment, net (4) 138 976 1,148 (8,615) $ 5,267 $ 2,980 $ 10,437 $ (2,521) ____________________________ (1) Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. (2) Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. (3) Relates to the gains on acquisition of 9 Del Taco restaurants. (4) In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Apr. 14, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. In 2024, our chief operating decision maker revised the method by which they determine performance and strategy for our segments. This change was made to reflect a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both brands. This segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. This change to our segment reporting did not change our reporting units for goodwill. The Company measures and evaluates our segments based on segment revenues and segment profit. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include certain unallocated costs such share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.” Our measure of segment profit excludes depreciation and amortization, share-based compensation, company-owned life insurance (“COLI”) gains, net of changes in our non-qualified deferred compensation obligation supported by these policies, acquisition, integration, and strategic initiatives, losses (gains) on the sale of company-operated restaurants, gains on acquisition of restaurants, and amortization of favorable and unfavorable leases and subleases, net. The following table provides information related to our operating segments in each period ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Revenues by segment: Jack in the Box restaurant operations $ 276,262 $ 274,832 $ 644,602 $ 641,749 Del Taco restaurant operations 89,085 120,912 208,243 281,091 Consolidated revenues $ 365,347 $ 395,744 $ 852,845 $ 922,840 Segment profit reconciliation: Jack in the Box segment profit $ 84,545 $ 84,648 $ 200,588 $ 213,428 Del Taco segment profit 9,646 12,271 20,387 28,507 Shared services and unallocated costs (18,046) (17,747) $ (43,249) $ (46,275) Depreciation and amortization 13,906 14,598 32,379 34,000 Acquisition, integration, and strategic initiatives 4,268 1,259 9,889 2,896 Share-based compensation 3,841 2,398 8,661 5,932 Net COLI gains (1,232) (844) (6,066) (6,568) Losses (gains) on the sale of company-operated restaurants 1,065 (704) 1,319 (4,529) Gains on acquisition of restaurants — — (2,357) — Amortization of favorable and unfavorable leases and subleases, net 107 826 231 1,359 Earnings from operations $ 54,190 $ 61,639 $ 133,670 $ 162,570 The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Apr. 14, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax provisions reflect an effective tax rate of 26.5% in the second quarter of fiscal 2024, as compared to 34.8% in the second quarter of the prior year, as well as 26.7% for the year-to-date period in 2024, compared with 29.6% in the same period in 2023. The major component of the year-over-year decrease in tax rates was a decrease in the impact of estimated disposals of non-deductible goodwill attributable to refranchising transactions.

RETIREMENT PLANS

RETIREMENT PLANS	6 Months Ended
	Apr. 14, 2024
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS Defined benefit pension plans — The Company sponsors two defined benefit pension plans, a frozen “Qualified Plan” covering substantially all full-time employees hired prior to January 1, 2011, and an unfunded supplemental executive retirement plan (“SERP”) which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007. Benefits under both plans are based on the employee’s years of service and compensation over defined periods of employment. Post-retirement healthcare plans — The Company also sponsors two healthcare plans, closed to new participants, that provide post-retirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and they contain other cost-sharing features such as deductibles and coinsurance. Net periodic benefit cost (credit) — The components of net periodic benefit cost (credit) in each period were as follows ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Defined benefit pension plans: Interest cost $ 4,380 $ 4,435 $ 10,219 $ 10,348 Expected return on plan assets (3,458) (3,485) (8,067) (8,133) Actuarial losses (1) 701 707 1,634 1,651 Amortization of unrecognized prior service costs (1) 3 4 8 10 Net periodic benefit cost $ 1,626 $ 1,661 $ 3,794 $ 3,876 Post-retirement healthcare plans: Interest cost $ 164 $ 162 $ 383 $ 377 Actuarial gains (1) (211) (216) (492) (502) Net periodic benefit credit $ (47) $ (54) $ (109) $ (125) ____________________________ (1) Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.” Future cash flows — The Company’s policy is to fund our plans at or above the minimum required by law. As of the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2024 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 2,620 $ 668 Remaining estimated net contributions during fiscal 2024 $ 2,518 $ 437 The Company continues to evaluate contributions to our Qualified Plan based on changes in pension assets as a result of asset performance in the current market and the economic environment. The Company does not anticipate making any contributions to our Qualified Plan in fiscal 2024.

STOCKHOLDERS EQUITY AND REPURCH

STOCKHOLDERS EQUITY AND REPURCHAES OF COMMON STOCK	6 Months Ended
	Apr. 14, 2024
Stockholders' Equity Note [Abstract]
STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK	STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK Repurchases of common stock — The Company repurchased 0.5 million shares of its common stock in the year-to-date period ended April 14, 2024 for an aggregate cost of $40.3 million, including applicable excise tax. As of April 14, 2024, there was $210.0 million remaining under share repurchase programs authorized by the Board of Directors which do not expire. Dividends — Through April 14, 2024, the Board of Directors declared two cash dividends of $0.44 per common share totaling $17.3 million. Future dividends are subject to approval by our Board of Directors.

AVERAGE SHARES OUTSTANDING

AVERAGE SHARES OUTSTANDING	6 Months Ended
	Apr. 14, 2024
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
AVERAGE SHARES OUTSTANDING	AVERAGE SHARES OUTSTANDING The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Weighted-average shares outstanding – basic 19,653 20,744 19,790 20,845 Effect of potentially dilutive securities: Nonvested stock awards and units 119 119 146 101 Performance share awards 13 — 13 — Weighted-average shares outstanding – diluted 19,785 20,864 19,949 20,946 Excluded from diluted weighted-average shares outstanding: Antidilutive 31 27 20 26 Performance conditions not satisfied at the end of the period 136 105 136 105

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Apr. 14, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in our financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. As of April 14, 2024, the Company had accruals of $15.9 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our consolidated balance sheet. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated, or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. The Company regularly reviews contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Any estimate is not an indication of expected loss, if any, or of the Company’s maximum possible loss exposure and the ultimate amount of loss may differ materially from these estimates in the near term. Gessele v. Jack in the Box Inc. — In August 2010, five former Jack in the Box employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that Jack in the Box failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. In 2016, the court dismissed the federal claims and those relating to franchise employees. In June 2017, the court granted class certification with respect to state law claims of improper deductions and late payment of final wages. The parties participated in a voluntary mediation on March 16, 2020, but the matter did not settle. On October 24, 2022, a jury awarded plaintiffs approximately $6.4 million in damages and penalties. The Company continues to dispute liability and the damage award and both parties have filed appeals of the verdict. As of April 14, 2024, the Company has accrued the verdict amount above, as well as estimated pre-judgment and post-judgment interest and fee award, for an additional $9.0 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet. The Company will continue to accrue for post-judgment interest until the matter is resolved. Torrez — In March 2014, a former Del Taco employee filed a purported Private Attorneys General Act claim and class action alleging various causes of action under California’s labor, wage, and hour laws. The plaintiff generally alleges Del Taco did not appropriately provide meal and rest breaks and failed to pay wages and reimburse business expenses to its California non-exempt employees. On November 12, 2021, the court granted, in part, the plaintiff's motion for class certification. The parties participated in voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding which obligated the Company to pay a gross settlement amount of $50.0 million, for which in exchange we will be released from all claims by the parties. On August 8, 2023, th e court issued its final approval of the settlement and on August 9, 2023 final judgement was entered. The Company made its first payment of half of the settlement amount on August 28, 2023. Payment of the second half was made on November 27, 2023. As of April 14, 2024, the Company does not have any further amounts accrued on our condensed consolidated balance sheet for this matter. J&D Restaurant Group — On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers the former franchisee presented. The parties participated in a mediation in April 2021, and again in December 2022, but the matter did not settle. The trial commenced on January 9, 2023 and on February 8, 2023, the jury returned a verdict finding the Company had not breached any contracts in terminating the franchise agreements or denying the proposed buyers. However, while the jury also found the Company had not violated the California Unfair Practices Act, it found for the plaintiff on the claim for breach of implied covenant of good faith and fair dealing, and awarded $8.0 million in damages. On May 9, 2023, the court granted the Company’s post-trial motion, overturning the jury verdict and ordering the plaintiff take nothing on its claims. As a result, the Company reversed the prior $8.0 million accrual, and as of April 14, 2024, the Company has no amounts accrued for this case on its condensed consolidated balance sheet. The Plaintiff has appealed the trial court’s post-trial rulings. Other legal matters — In addition to the matters described above, we are subject to normal and routine litigation brought by former or current employees, customers, franchisees, vendors, landlords, shareholders, or others. We intend to defend ourselves in any such matters. Some of these matters may be covered, at least in part, by insurance or other third-party indemnity obligation. We record receivables from third party insurers when recovery has been determined to be probable. Lease guarantees — We remain contingently liable for certain leases relating to our former Qdoba business which we sold in fiscal 2018. Under the Qdoba Purchase Agreement, the buyer has indemnified the Company of all claims related to these guarantees. As of April 14, 2024, the maximum potential liability of future undiscounted payments under these leases is approximately $21.0 million. The lease terms extend for a maximum of approximately 14 more years and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event of default, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. The Company has not recorded a liability for these guarantees as we believe the likelihood of making any future payments is remote.

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	6 Months Ended
	Apr. 14, 2024
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands) Year-to-date April 14, April 16, Non-cash investing and financing transactions: Increase in obligations for treasury stock repurchases $ — $ 958 Decrease in obligations for purchases of property and equipment $ 8,133 $ 3,603 Increase in dividends accrued or converted to common stock equivalents $ 150 $ 140 Right-of use assets obtained in exchange for operating lease obligations $ 113,647 $ 115,368

SUPPLEMENTAL CONSOLIDATED BALAN

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	6 Months Ended
	Apr. 14, 2024
Balance Sheet Related Disclosures [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) April 14, October 1, Accounts and other receivables, net: Trade $ 49,191 $ 93,660 Notes receivable, current portion 2,220 2,262 Income tax receivable 832 949 Other 54,794 6,953 Allowance for doubtful accounts (4,373) (4,146) $ 102,664 $ 99,678 Property and equipment, net: Land $ 94,650 $ 92,007 Buildings 972,189 968,221 Restaurant and other equipment 160,529 166,714 Construction in progress 40,101 31,647 1,267,469 1,258,589 Less accumulated depreciation and amortization (850,333) (846,559) $ 417,136 $ 412,030 Other assets, net: Company-owned life insurance policies $ 121,154 $ 113,205 Deferred rent receivable 41,333 41,947 Franchise tenant improvement allowance 43,334 43,590 Notes receivable, less current portion 10,921 11,927 Other 31,894 30,038 $ 248,636 $ 240,707 Accrued liabilities: Legal accruals $ 15,872 $ 40,877 Income tax liabilities 10,867 58,155 Payroll and related taxes 35,726 49,521 Insurance 30,917 31,349 Sales and property taxes 11,845 30,508 Deferred rent income 10,456 19,397 Advertising 924 15,597 Deferred franchise and development fees 6,189 5,952 Other 46,177 50,822 $ 168,973 $ 302,178 Other long-term liabilities: Defined benefit pension plans $ 47,471 $ 48,375 Deferred franchise and development fees 44,207 44,522 Other 51,623 50,226 $ 143,301 $ 143,123

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Apr. 14, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividends — On May 10, 2024, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on June 25, 2024, to shareholders of record as of the close of business on June 6, 2024.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		4 Months Ended		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Jan. 21, 2024	Jan. 22, 2023	Apr. 14, 2024	Apr. 16, 2023
Pay vs Performance Disclosure
Net earnings	$ 24,980	$ 26,507	$ 38,683	$ 53,254	$ 63,663	$ 79,761

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Apr. 14, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Apr. 14, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of operations	Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box ® and Del Taco ® restaurant brands.
Basis of presentation	Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year.
Fiscal year	Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 12 weeks (“quarter”) and 28 weeks (“year-to-date”) ended April 14, 2024 and April 16, 2023, respectively, unless otherwise indicated.
Use of estimates	Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.
Advertising costs	Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.2 million in 2024, and less than $0.1 million in 2023, respectively. Total contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter and year-to-date totaled $7.8 million and $18.2 million, respectively, in 2024, and $9.2 million and $21.3 million, respectively in 2023.
Allowance for credit losses	Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased.
Business combinations	Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill.
Recent accounting pronouncements	Recent accounting pronouncements — In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure,” which updates reportable segment disclosure requirements. The ASU primarily requires enhanced disclosures about significant segment expenses and information used to assess segment performance and is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently evaluating the impact of adopting this pronouncement in our disclosures, and does not expect it to have a significant impact. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company does not expect this pronouncement to have a significant impact.
Goodwill and Intangible Assets, Policy	Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Apr. 14, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Allowance for Doubtful Accounts	The following table summarizes the activity in the allowance for doubtful accounts (in thousands) : Year-to-date April 14, April 16, Balance as of beginning of period $ (4,146) $ (5,975) (Provision) reversal for expected credit losses (233) 1,911 Write-offs charged against the allowance 6 — Balance as of end of period $ (4,373) $ (4,064)

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Apr. 14, 2024
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the periods ended April 14, 2024 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 98,927 $ 68,171 $ 167,098 $ 230,984 $ 160,154 $ 391,138 Franchise rental revenues 79,618 6,208 85,826 185,196 13,826 199,022 Franchise royalties 45,414 7,314 52,728 106,737 16,768 123,505 Marketing fees 45,423 6,028 51,451 106,643 13,759 120,402 Technology and sourcing fees 4,757 1,131 5,888 10,899 2,970 13,869 Franchise fees and other services 2,123 233 2,356 4,143 766 4,909 Total revenue $ 276,262 $ 89,085 $ 365,347 $ 644,602 $ 208,243 $ 852,845 The following table disaggregates revenue by segment and primary source for the periods ended April 16, 2023 (in thousands) : Quarter Year-to-date Jack in the Box Del Taco Total Jack in the Box Del Taco Total Company restaurant sales $ 95,489 $ 107,115 $ 202,604 $ 221,631 $ 251,164 $ 472,795 Franchise rental revenues 80,910 2,610 83,520 187,006 5,344 192,350 Franchise royalties (1) 46,401 5,657 52,058 113,970 12,591 126,561 Marketing fees 46,486 4,609 51,095 106,830 10,263 117,093 Technology and sourcing fees 3,875 668 4,543 8,844 1,386 10,230 Franchise fees and other services 1,671 253 1,924 3,468 343 3,811 Total revenue $ 274,832 $ 120,912 $ 395,744 $ 641,749 $ 281,091 $ 922,840 ____________________________
Changes in Contract Liabilities	A summary of significant changes in contract liabilities is presented below (in thousands) : Year-to-date April 14, April 16, Deferred franchise and development fees at beginning of period $ 50,474 $ 46,449 Revenue recognized (3,240) (2,934) Additions 3,162 3,332 Deferred franchise and development fees at end of period $ 50,396 $ 46,847
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 April 14, 2024 (in thousands) : Remainder of 2024 $ 2,431 2025 5,100 2026 4,770 2027 4,432 2028 3,811 Thereafter 21,283 $ 41,827

SUMMARY OF REFRANCHISINGS AND_2

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE (Tables)	6 Months Ended
	Apr. 14, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Schedule of Refranchisings and Franchise Acquisitions	The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands): Quarter Year-to-date April 14, April 16, April 14, April 16, Restaurants sold to Jack in the Box franchisees — — — 5 Restaurants sold to Del Taco franchisees 13 — 13 16 Proceeds from the sale of company-operated restaurants (1) $ 250 $ 808 $ 1,989 $ 18,417 Net assets sold (primarily property and equipment) (608) — (608) (4,093) Goodwill related to the sale of company-operated restaurants (105) — (105) (7,310) Franchise fees (454) — (454) (577) Sublease liabilities, net (140) — (140) (1,197) Lease termination — — — (393) Other (2) (8) (104) (2,001) (318) (Loss) gain on the sale of company-operated restaurants $ (1,065) $ 704 $ (1,319) $ 4,529 ____________________________ (1) Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2)

FRANCHISE ACQUISITIONS (Tables)

FRANCHISE ACQUISITIONS (Tables)	6 Months Ended
	Apr. 14, 2024
Business Combination and Asset Acquisition [Abstract]
Summary of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands): Year-to-date April 14, Restaurants acquired from Jack in the Box franchisees — Restaurants acquired from Del Taco franchisees 9 Purchase price (1) $ (86) Closing and acquisition costs (43) Property and equipment 3,612 Intangible assets 167 Operating lease right-of-use assets 3,211 Operating lease liabilities (4,505) Gain on the acquisition of franchise-operated restaurants $ 2,357 ____________________________ (1) Comprised of outstanding receivables from franchisee forgiven upon acquisition.

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	6 Months Ended
	Apr. 14, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill during year-to-date period ended April 14, 2024 was as follows ( in thousands ): Jack in the Box Del Taco Total Balance at October 1, 2023 $ 136,027 $ 193,959 $ 329,986 Sale of Del Taco company-operated restaurants to franchisees — (105) (105) Reclassified to assets held for sale — (298) (298) Balance at April 14, 2024 $ 136,027 $ 193,556 $ 329,583
Schedule of Intangible Assets	The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): April 14, October 1, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671 $ (511) $ 2,160 $ 2,671 $ (381) $ 2,290 Franchise contracts 9,895 (1,140) 8,755 9,700 (850) 8,850 Reacquired franchise rights 464 (125) 339 297 (107) 190 $ 13,030 $ (1,776) $ 11,254 $ 12,668 $ (1,338) $ 11,330 Indefinite-lived intangible assets: Del Taco trademark $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500 $ 283,500 $ — $ 283,500
Schedule of the Estimated Amortization Expense	The following table summarizes, as of April 14, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter ( in thousands ): Remainder of 2024 $ 444 2025 861 2026 838 2027 842 2028 782 Thereafter 7,487 $ 11,254

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Apr. 14, 2024
Leases [Abstract]
Lease Income	The following table presents rental income for the periods presented ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Operating lease income - franchise $ 59,445 $ 55,713 $ 137,694 $ 129,233 Variable lease income - franchise 26,123 27,744 60,721 62,979 Amortization of sublease assets and liabilities, net 258 63 607 138 Franchise rental revenues $ 85,826 $ 83,520 $ 199,022 $ 192,350 Operating lease income - closed restaurants and other (1) $ 1,859 $ 1,785 $ 4,171 $ 4,025 ____________________________ (1) Includes closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Apr. 14, 2024
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis ( in thousands ): Total Quoted Prices Significant Significant Fair value measurements as of April 14, 2024: Non-qualified deferred compensation plan (1) $ 17,088 $ 17,088 $ — $ — Total liabilities at fair value $ 17,088 $ 17,088 $ — $ — Fair value measurements as of October 1, 2023: Non-qualified deferred compensation plan (1) $ 15,051 $ 15,051 $ — $ — Total liabilities at fair value $ 15,051 $ 15,051 $ — $ — ____________________________ (1) The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities.
Carrying Value and Estimated Fair Value of Notes	The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of April 14, 2024 and October 1, 2023 ( in thousands ): April 14, October 1, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 703,250 $ 663,206 $ 706,875 $ 640,046 Series 2022 Class A-2 Notes $ 1,056,000 $ 942,322 $ 1,067,000 $ 903,056

OTHER OPERATING (INCOME) EXPE_2

OTHER OPERATING (INCOME) EXPENSES, NET (Tables)	6 Months Ended
	Apr. 14, 2024
Restructuring and Related Activities [Abstract]
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring	Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Acquisition, integration, and strategic initiatives (1) $ 4,268 $ 1,259 $ 9,889 $ 2,896 Costs of closed restaurants and other (2) 773 560 1,632 2,745 Accelerated depreciation 88 185 125 453 Gains on acquisition of restaurants (3) — — (2,357) — Losses (gains) on disposition of property and equipment, net (4) 138 976 1,148 (8,615) $ 5,267 $ 2,980 $ 10,437 $ (2,521) ____________________________ (1) Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. (2) Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. (3) Relates to the gains on acquisition of 9 Del Taco restaurants. (4) In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Apr. 14, 2024
Segment Reporting [Abstract]
Schedule of Operating Segments	The following table provides information related to our operating segments in each period ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Revenues by segment: Jack in the Box restaurant operations $ 276,262 $ 274,832 $ 644,602 $ 641,749 Del Taco restaurant operations 89,085 120,912 208,243 281,091 Consolidated revenues $ 365,347 $ 395,744 $ 852,845 $ 922,840 Segment profit reconciliation: Jack in the Box segment profit $ 84,545 $ 84,648 $ 200,588 $ 213,428 Del Taco segment profit 9,646 12,271 20,387 28,507 Shared services and unallocated costs (18,046) (17,747) $ (43,249) $ (46,275) Depreciation and amortization 13,906 14,598 32,379 34,000 Acquisition, integration, and strategic initiatives 4,268 1,259 9,889 2,896 Share-based compensation 3,841 2,398 8,661 5,932 Net COLI gains (1,232) (844) (6,066) (6,568) Losses (gains) on the sale of company-operated restaurants 1,065 (704) 1,319 (4,529) Gains on acquisition of restaurants — — (2,357) — Amortization of favorable and unfavorable leases and subleases, net 107 826 231 1,359 Earnings from operations $ 54,190 $ 61,639 $ 133,670 $ 162,570

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	6 Months Ended
	Apr. 14, 2024
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	The components of net periodic benefit cost (credit) in each period were as follows ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Defined benefit pension plans: Interest cost $ 4,380 $ 4,435 $ 10,219 $ 10,348 Expected return on plan assets (3,458) (3,485) (8,067) (8,133) Actuarial losses (1) 701 707 1,634 1,651 Amortization of unrecognized prior service costs (1) 3 4 8 10 Net periodic benefit cost $ 1,626 $ 1,661 $ 3,794 $ 3,876 Post-retirement healthcare plans: Interest cost $ 164 $ 162 $ 383 $ 377 Actuarial gains (1) (211) (216) (492) (502) Net periodic benefit credit $ (47) $ (54) $ (109) $ (125) ____________________________ (1) Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”
Schedule of Defined Benefit Plan Contribution	Details regarding 2024 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 2,620 $ 668 Remaining estimated net contributions during fiscal 2024 $ 2,518 $ 437

AVERAGE SHARES OUTSTANDING (Tab

AVERAGE SHARES OUTSTANDING (Tables)	6 Months Ended
	Apr. 14, 2024
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Reconciliation Of Basic Weighted-Average Shares Outstanding To Diluted Weighted-Average Shares Outstanding	The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding ( in thousands ): Quarter Year-to-date April 14, April 16, April 14, April 16, Weighted-average shares outstanding – basic 19,653 20,744 19,790 20,845 Effect of potentially dilutive securities: Nonvested stock awards and units 119 119 146 101 Performance share awards 13 — 13 — Weighted-average shares outstanding – diluted 19,785 20,864 19,949 20,946 Excluded from diluted weighted-average shares outstanding: Antidilutive 31 27 20 26 Performance conditions not satisfied at the end of the period 136 105 136 105

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	6 Months Ended
	Apr. 14, 2024
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Year-to-date April 14, April 16, Non-cash investing and financing transactions: Increase in obligations for treasury stock repurchases $ — $ 958 Decrease in obligations for purchases of property and equipment $ 8,133 $ 3,603 Increase in dividends accrued or converted to common stock equivalents $ 150 $ 140 Right-of use assets obtained in exchange for operating lease obligations $ 113,647 $ 115,368

SUPPLEMENTAL CONSOLIDATED BAL_2

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)	6 Months Ended
	Apr. 14, 2024
Balance Sheet Related Disclosures [Abstract]
Schedule of Supplemental Balance Sheet Disclosures	April 14, October 1, Accounts and other receivables, net: Trade $ 49,191 $ 93,660 Notes receivable, current portion 2,220 2,262 Income tax receivable 832 949 Other 54,794 6,953 Allowance for doubtful accounts (4,373) (4,146) $ 102,664 $ 99,678 Property and equipment, net: Land $ 94,650 $ 92,007 Buildings 972,189 968,221 Restaurant and other equipment 160,529 166,714 Construction in progress 40,101 31,647 1,267,469 1,258,589 Less accumulated depreciation and amortization (850,333) (846,559) $ 417,136 $ 412,030 Other assets, net: Company-owned life insurance policies $ 121,154 $ 113,205 Deferred rent receivable 41,333 41,947 Franchise tenant improvement allowance 43,334 43,590 Notes receivable, less current portion 10,921 11,927 Other 31,894 30,038 $ 248,636 $ 240,707 Accrued liabilities: Legal accruals $ 15,872 $ 40,877 Income tax liabilities 10,867 58,155 Payroll and related taxes 35,726 49,521 Insurance 30,917 31,349 Sales and property taxes 11,845 30,508 Deferred rent income 10,456 19,397 Advertising 924 15,597 Deferred franchise and development fees 6,189 5,952 Other 46,177 50,822 $ 168,973 $ 302,178 Other long-term liabilities: Defined benefit pension plans $ 47,471 $ 48,375 Deferred franchise and development fees 44,207 44,522 Other 51,623 50,226 $ 143,301 $ 143,123

BASIS OF PRESENTATION - Narrati

BASIS OF PRESENTATION - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 14, 2024 USD ($)	Apr. 16, 2023 USD ($)	Apr. 14, 2024 USD ($) restaurant reporting_unit segment	Apr. 16, 2023 USD ($)
Net Investment Income [Line Items]
Number of operating segments | segment			2
Contractual obligation | $			$ 0.2	$ 0.1
Marketing and advertising expense | $	$ 7.8	$ 9.2	$ 18.2	$ 21.3
Number of reporting units | reporting_unit			2
Jack in the Box restaurant operations
Net Investment Income [Line Items]
Contractual obligation (percent)			5%	5%
Del Taco
Net Investment Income [Line Items]
Contractual obligation (percent)			4%
Company operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments			144
Company operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments			166
Franchise-operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments			2,051
Franchise-operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments			429

BASIS OF PRESENTATION - Effect

BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023
Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (4,146)	$ (5,975)
(Provision) reversal for expected credit losses	(233)	1,911
Write-offs charged against the allowance	6	0
Balance as of end of period	$ (4,373)	$ (4,064)

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Oct. 31, 2022	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Disaggregation of Revenue [Line Items]
Term of franchise				20 years
Revenues		$ 365,347	$ 395,744	$ 852,845	$ 922,840
Development fees		8,600		8,600
Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		55,084	$ 53,982	$ 128,414	$ 130,372
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		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Disaggregation of Revenue [Line Items]
Revenues	$ 365,347	$ 395,744	$ 852,845	$ 922,840
Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	276,262	274,832	644,602	641,749
Del Taco
Disaggregation of Revenue [Line Items]
Revenues	89,085	120,912	208,243	281,091
Company restaurant sales
Disaggregation of Revenue [Line Items]
Revenues	167,098	202,604	391,138	472,795
Company restaurant sales | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	98,927	95,489	230,984	221,631
Company restaurant sales | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	68,171	107,115	160,154	251,164
Franchise rental revenues
Disaggregation of Revenue [Line Items]
Revenues	85,826	83,520	199,022	192,350
Franchise rental revenues | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	79,618	80,910	185,196	187,006
Franchise rental revenues | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	6,208	2,610	13,826	5,344
Franchise royalties (1)
Disaggregation of Revenue [Line Items]
Revenues	52,728	52,058	123,505	126,561
Franchise royalties (1) | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	45,414	46,401	106,737	113,970
Franchise royalties (1) | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	7,314	5,657	16,768	12,591
Marketing fees
Disaggregation of Revenue [Line Items]
Revenues	51,451	51,095	120,402	117,093
Marketing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	45,423	46,486	106,643	106,830
Marketing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	6,028	4,609	13,759	10,263
Technology and sourcing fees
Disaggregation of Revenue [Line Items]
Revenues	5,888	4,543	13,869	10,230
Technology and sourcing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	4,757	3,875	10,899	8,844
Technology and sourcing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	1,131	668	2,970	1,386
Franchise fees and other services
Disaggregation of Revenue [Line Items]
Revenues	2,356	1,924	4,909	3,811
Franchise fees and other services | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	2,123	1,671	4,143	3,468
Franchise fees and other services | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	$ 233	$ 253	$ 766	$ 343

REVENUE - Changes in Contract L

REVENUE - Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023
Movement in Deferred Revenue [Roll Forward]
Deferred franchise and development fees at beginning of period	$ 50,474	$ 46,449
Revenue recognized	(3,240)	(2,934)
Additions	3,162	3,332
Deferred franchise and development fees at end of period	$ 50,396	$ 46,847

REVENUE - Estimated Future Fran

REVENUE - Estimated Future Franchise Fees (Details) $ in Thousands	Apr. 14, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 41,827
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	2,431
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-04-19
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	5,100
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-04-18
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,770
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-04-17
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,432
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-04-16
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	3,811
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-04-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 21,283

REVENUE - Estimated Future Fr_2

REVENUE - Estimated Future Franchise Fees, Period (Details)	Apr. 14, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-04-19
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]: 2026-04-18
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]: 2027-04-17
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-04-16
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-04-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period

SUMMARY OF REFRANCHISINGS AND_3

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Refranchisings (Details) $ in Thousands		3 Months Ended				6 Months Ended
		Apr. 14, 2024 USD ($) restaurant		Apr. 16, 2023 USD ($) restaurant		Apr. 14, 2024 USD ($) restaurant	Apr. 16, 2023 USD ($) restaurant
Franchisor Disclosure [Line Items]
Goodwill related to the sale of company-operated restaurants						$ (105)
(Loss) gain on the sale of company-operated restaurants	[1]	$ (138)		$ (976)		(1,148)	$ 8,615
Jack in the Box restaurant operations
Franchisor Disclosure [Line Items]
Goodwill related to the sale of company-operated restaurants						0
Del Taco
Franchisor Disclosure [Line Items]
Goodwill related to the sale of company-operated restaurants						(105)
Operating restaurant impairment charges		2,200
Company operated
Franchisor Disclosure [Line Items]
Proceeds from the sale of company-operated restaurants		250	[2]	808	[2]	1,989	18,417
Net assets sold (primarily property and equipment)		(608)		0		(608)	(4,093)
Goodwill related to the sale of company-operated restaurants		(105)		0		(105)	(7,310)
Franchise fees		(454)		0		(454)	(577)
Sublease liabilities, net		(140)		0		(140)	(1,197)
Lease termination		0		0		0	(393)
Other		(8)	[3]	(104)	[3]	(2,001)	(318)
(Loss) gain on the sale of company-operated restaurants		$ (1,065)		$ 704		$ (1,319)	$ 4,529
Company operated | Jack in the Box restaurant operations
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		0		0		0	5
Company operated | Del Taco
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		13		0		13	16
[1]In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale[2] Amounts in 2024 and 2023 include additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years.

SUMMARY OF REFRANCHISINGS AND_4

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Narrative (Details) - USD ($) $ in Thousands	Apr. 14, 2024	Oct. 01, 2023
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Current assets held for sale	$ 24,970	$ 13,925

FRANCHISE ACQUISITIONS - Narrat

FRANCHISE ACQUISITIONS - Narrative (Details) $ in Thousands	3 Months Ended				4 Months Ended	6 Months Ended
	Apr. 14, 2024 USD ($)	[1]	Apr. 16, 2023 USD ($)	[1]	Jan. 21, 2024 USD ($)	Apr. 14, 2024 USD ($) restaurants	Apr. 16, 2023 USD ($)
Asset Acquisition [Line Items]
Purchase price						$ (86)
Gains on acquisition of restaurants	$ 0		$ 0			$ 2,357	$ 0
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurants						9
Purchase price					$ (86)
Gains on acquisition of restaurants					$ 2,400
[1]gains on acquisition of 9 Del Taco restaurants.

FRANCHISE ACQUISITIONS - Schedu

FRANCHISE ACQUISITIONS - Schedule of Assets and Liabilities Assumed (Details) $ in Thousands	3 Months Ended				4 Months Ended	6 Months Ended
	Apr. 14, 2024 USD ($)		Apr. 16, 2023 USD ($)	[1]	Jan. 21, 2024 restaurants	Apr. 14, 2024 USD ($) restaurants	Apr. 16, 2023 USD ($) restaurant
Asset Acquisition [Line Items]
Purchase price						$ (86)
Closing and acquisition costs						(43)
Property and equipment	$ 3,612					3,612
Intangible assets	167					167
Operating lease right-of-use assets	3,211					3,211
Operating lease liabilities	(4,505)					(4,505)
Gains on acquisition of restaurants	$ 0	[1]	$ 0			$ 2,357	$ 0
Jack in the Box restaurant operations
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees						0	0
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurants					9
[1]gains on acquisition of 9 Del Taco restaurants.

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Carrying Amount of Goodwill - (Details) $ in Thousands	6 Months Ended
	Apr. 14, 2024 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 329,986
Sale of Del Taco company-operated restaurants to franchisees	(105)
Reclassified to assets held for sale	(298)
Goodwill, ending balance	329,583
Jack in the Box restaurant operations
Goodwill [Roll Forward]
Goodwill, beginning balance	136,027
Sale of Del Taco company-operated restaurants to franchisees	0
Reclassified to assets held for sale	0
Goodwill, ending balance	136,027
Del Taco
Goodwill [Roll Forward]
Goodwill, beginning balance	193,959
Sale of Del Taco company-operated restaurants to franchisees	(105)
Reclassified to assets held for sale	(298)
Goodwill, ending balance	$ 193,556

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Apr. 14, 2024	Oct. 01, 2023
Definite-lived intangible assets:
Gross Amount	$ 13,030	$ 12,668
Accumulated Amortization	(1,776)	(1,338)
Net Amount	11,254	11,330
Indefinite-lived intangible assets:
Gross Amount	283,500	283,500
Sublease assets
Definite-lived intangible assets:
Gross Amount	2,671	2,671
Accumulated Amortization	(511)	(381)
Net Amount	2,160	2,290
Franchise contracts
Definite-lived intangible assets:
Gross Amount	9,895	9,700
Accumulated Amortization	(1,140)	(850)
Net Amount	8,755	8,850
Reacquired franchise rights
Definite-lived intangible assets:
Gross Amount	464	297
Accumulated Amortization	(125)	(107)
Net Amount	$ 339	$ 190

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS, NET - Amortization Expense (Details) $ in Thousands	Apr. 14, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 11,254
2025	861
2026	838
2027	842
2028	782
Finite-Lived Intangible Asset, Expected Amortization, After Year Four	7,487
Remainder of 2024	$ 444

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Apr. 14, 2024
Lessee, Lease, Description [Line Items]
Initial term of operating lease	20 years
Minimum
Lessee, Lease, Description [Line Items]
Renewal term of operating lease	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term of operating lease	20 years

LEASES - Operating Lease Income

LEASES - Operating Lease Income (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Lessor, Lease, Description [Line Items]
Amortization of sublease assets and liabilities, net		$ (107)	$ (826)	$ (231)	$ (1,359)
Operating lease income - closed restaurants and other	[1]	1,859	1,785	4,171	4,025
Franchise contracts
Lessor, Lease, Description [Line Items]
Operating lease income - franchise		59,445	55,713	137,694	129,233
Variable lease income - franchise		26,123	27,744	60,721	62,979
Amortization of sublease assets and liabilities, net		258	63	607	138
Franchise rental revenues		$ 85,826	$ 83,520	$ 199,022	$ 192,350
[1] Includes closed restaurant properties included in “Other operating expenses (income), 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		Apr. 14, 2024	Oct. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 17,088	$ 15,051
Quoted Prices In Active Markets For Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		17,088	15,051
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Non Qualified Deferred Compensation Plan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	17,088	15,051
Non Qualified Deferred Compensation Plan | Quoted Prices In Active Markets For Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	17,088	15,051
Non Qualified Deferred Compensation Plan | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	0	0
Non Qualified Deferred Compensation Plan | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	$ 0	$ 0
[1] The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets.

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Value and Estimated Fair Value of Notes (Details) - Senior Notes - USD ($) $ in Thousands	Apr. 14, 2024	Oct. 01, 2023
Carrying Amount | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 703,250	$ 706,875
Carrying Amount | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	1,056,000	1,067,000
Fair Value | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	663,206	640,046
Fair Value | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 942,322	$ 903,056

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				6 Months Ended
		Apr. 14, 2024		Apr. 16, 2023		Apr. 14, 2024	Apr. 16, 2023
Restructuring and Related Activities [Abstract]
Acquisition, integration, and strategic initiatives	[1]	$ 4,268		$ 1,259		$ 9,889	$ 2,896
Costs of closed restaurants and other		773	[2]	560	[2]	1,632	2,745
Accelerated depreciation		88		185		125	453
Gains on acquisition of restaurants		0	[3]	0	[3]	(2,357)	0
Losses (gains) on disposition of property and equipment, net	[4]	138		976		1,148	(8,615)
Impairment and other charges		$ 5,267		$ 2,980		$ 10,437	$ (2,521)
[1] Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants.

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Operating Segments (Details) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Apr. 14, 2024		Apr. 16, 2023		Apr. 14, 2024	Apr. 16, 2023
Segment Reporting Information [Line Items]
Revenues		$ 365,347		$ 395,744		$ 852,845	$ 922,840
Depreciation and amortization		13,906		14,598		32,379	34,000
Acquisition, integration, and strategic initiatives	[1]	4,268		1,259		9,889	2,896
Share-based compensation		3,841		2,398		8,661	5,932
Net COLI gains		(1,232)		(844)		(6,066)	(6,568)
Losses (gains) on the sale of company-operated restaurants		1,065		(704)		1,319	(4,529)
Gains on acquisition of restaurants		0	[2]	0	[2]	2,357	0
Amortization of favorable and unfavorable leases and subleases, net		107		826		231	1,359
Earnings from operations		54,190		61,639		133,670	162,570
Jack in the Box restaurant operations
Segment Reporting Information [Line Items]
Revenues		276,262		274,832		644,602	641,749
Segment operating profit		84,545		84,648		200,588	213,428
Del Taco
Segment Reporting Information [Line Items]
Revenues		89,085		120,912		208,243	281,091
Segment operating profit		9,646		12,271		20,387	28,507
Corporate Segment
Segment Reporting Information [Line Items]
Segment operating profit		$ (18,046)		$ (17,747)		$ (43,249)	$ (46,275)
[1] Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees.

INCOME TAXES- Narrative (Detail

INCOME TAXES- Narrative (Details)	3 Months Ended		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Income Tax Disclosure [Abstract]
Effective income tax rates	26.50%	34.80%	26.70%	29.60%

RETIREMENT PLANS - Narrative (D

RETIREMENT PLANS - Narrative (Details)	6 Months Ended
	Apr. 14, 2024 healthcarePlan definedBenefitPensionPlan	Jan. 01, 2022 USD ($)
Retirement Benefits [Abstract]
Number of sponsored defined benefit pension plans | definedBenefitPensionPlan	2
Number of postretirement health care plans | healthcarePlan	2
Minimum required contribution for retirement plans | $		$ 0

RETIREMENT PLANS - Components o

RETIREMENT PLANS - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Apr. 14, 2024		Apr. 16, 2023		Apr. 14, 2024	Apr. 16, 2023
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 4,380		$ 4,435		$ 10,219	$ 10,348
Expected return on plan assets		(3,458)		(3,485)		(8,067)	(8,133)
Actuarial losses (gains)	[1]	701		707		1,634	1,651
Amortization of unrecognized prior service costs		3	[1]	4	[1]	8	10
Net periodic benefit cost		1,626		1,661		3,794	3,876
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost		164		162		383	377
Actuarial losses (gains)	[1]	(211)		(216)		(492)	(502)
Net periodic benefit cost		$ (47)		$ (54)		$ (109)	$ (125)
[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	6 Months Ended
	Apr. 14, 2024 USD ($)
SERP
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	$ 2,620
Remaining estimated net contributions during fiscal 2024	2,518
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	668
Remaining estimated net contributions during fiscal 2024	$ 437

STOCKHOLDERS EQUITY AND REPUR_2

STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		4 Months Ended		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Jan. 21, 2024	Jan. 22, 2023	Apr. 14, 2024	Apr. 16, 2023
Stockholders' Equity Note [Abstract]
Shares repurchased (in shares)					500,000
Value of shares repurchased	$ 15,133	$ 18,580	$ 25,166	$ 14,999	$ 40,300
Repurchase of common stock, remaining authorized amount	$ 210,000				$ 210,000
Cash dividend (in USD per share)	$ 0.44	$ 0.44			$ 0.88	$ 0.88
Total cash dividends	$ 8,515	$ 9,066	$ 8,652	$ 9,154	$ 17,300

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		6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Average Shares Outstanding [Line Items]
Weighted-average shares outstanding - basic (in shares)	19,653	20,744	19,790	20,845
Weighted-average number of shares outstanding - diluted (in shares)	19,785	20,864	19,949	20,946
Excluded from diluted weighted-average shares outstanding:
Antidilutive (in shares)	31	27	20	26
Performance conditions not satisfied at the end of the period (in shares)	136	105	136	105
Nonvested stock awards and units
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	119	119	146	101
Performance share awards
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	13	0	13	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 ($)	Apr. 17, 2019 purchaser	Aug. 31, 2010 formerEmployee	Apr. 14, 2024 USD ($)
Loss Contingencies [Line Items]
Accruals for legal matters						$ 15.9
Lease guarantee						$ 21
Qdoba guaranteed leases, remaining term						14 years
Jack in the Box
Loss Contingencies [Line Items]
Number of former employees | formerEmployee					5
Damages awarded		$ 6.4
Interest Expense, Interest-Bearing Liability		$ 9
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	6 Months Ended
	Apr. 14, 2024	Apr. 16, 2023
Non-cash investing and financing transactions:
Increase in obligations for treasury stock repurchases	$ 0	$ 958
Decrease in obligations for purchases of property and equipment	8,133	3,603
Increase in dividends accrued or converted to common stock equivalents	150	140
Right-of use assets obtained in exchange for operating lease obligations	$ 113,647	$ 115,368

SUPPLEMENTAL CONSOLIDATED BAL_3

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands	Apr. 14, 2024	Oct. 01, 2023	Apr. 16, 2023	Oct. 02, 2022
Accounts and other receivables, net:
Trade	$ 49,191	$ 93,660
Notes receivable, current portion	2,220	2,262
Income tax receivable	832	949
Other	54,794	6,953
Allowance for doubtful accounts	(4,373)	(4,146)	$ (4,064)	$ (5,975)
Accounts and other receivables, net	102,664	99,678
Property and equipment, net:
Property and equipment, at cost	1,267,469	1,258,589
Less accumulated depreciation and amortization	(850,333)	(846,559)
Property and equipment, net	417,136	412,030
Other assets, net:
Company-owned life insurance policies	121,154	113,205
Deferred rent receivable	41,333	41,947
Franchise tenant improvement allowance	43,334	43,590
Notes receivable, less current portion	10,921	11,927
Other	31,894	30,038
Other assets, net	248,636	240,707
Accrued liabilities:
Legal accruals	15,872	40,877
Income tax liabilities	10,867	58,155
Payroll and related taxes	35,726	49,521
Insurance	30,917	31,349
Sales and property taxes	11,845	30,508
Deferred rent income	10,456	19,397
Advertising	924	15,597
Deferred franchise and development fees	6,189	5,952
Other	46,177	50,822
Accrued liabilities	168,973	302,178
Other long-term liabilities:
Defined benefit pension plans	47,471	48,375
Deferred franchise and development fees	44,207	44,522
Other	51,623	50,226
Other long-term liabilities	143,301	143,123
Land
Property and equipment, net:
Property and equipment, at cost	94,650	92,007
Buildings
Property and equipment, net:
Property and equipment, at cost	972,189	968,221
Restaurant and other equipment
Property and equipment, net:
Property and equipment, at cost	160,529	166,714
Construction in progress
Property and equipment, net:
Property and equipment, at cost	$ 40,101	$ 31,647

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - $ / shares		3 Months Ended		6 Months Ended
	May 10, 2024	Apr. 14, 2024	Apr. 16, 2023	Apr. 14, 2024	Apr. 16, 2023
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)		$ 0.44	$ 0.44	$ 0.88	$ 0.88
Subsequent Event
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)	$ 0.44