Jack in the Box (JACK) 10-Q 25 Feb 25 2025 Q1 Quarterly report Financial data

COVER PAGE

COVER PAGE - shares	4 Months Ended
	Jan. 19, 2025	Feb. 18, 2025
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jan. 19, 2025
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		18,858,296
Entity Central Index Key	0000807882
Current Fiscal Year End Date	--09-28
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 19, 2025	Sep. 29, 2024
Current assets:
Cash	$ 74,978	$ 24,745
Restricted cash	29,655	29,422
Accounts and other receivables, net	68,081	83,567
Inventories	3,856	3,922
Prepaid expenses	8,130	13,126
Assets held for sale	12,432	16,493
Other current assets	16,854	10,002
Total current assets	213,986	181,277
Property and equipment:
Property and equipment, at cost	1,293,448	1,278,530
Less accumulated depreciation and amortization	(856,923)	(848,491)
Property and equipment, net	436,525	430,039
Other assets:
Operating lease right-of-use assets	1,416,958	1,410,083
Intangible assets, net	10,270	10,515
Trademarks	283,500	283,500
Goodwill	161,344	161,209
Other assets, net	251,321	259,006
Total other assets	2,123,393	2,124,313
Total assets	2,773,904	2,735,629
Current liabilities:
Current maturities of long-term debt	29,725	35,880
Current operating lease liabilities	159,219	162,017
Accounts payable	69,394	69,494
Accrued liabilities	168,359	166,868
Total current liabilities	426,697	434,259
Long-term liabilities:
Long-term debt, net of current maturities	1,693,453	1,699,433
Long-term operating lease liabilities, net of current portion	1,290,800	1,286,415
Deferred tax liabilities	11,624	13,612
Other long-term liabilities	178,461	153,708
Total long-term liabilities	3,174,338	3,153,168
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, 82,971,349 and 82,825,851 issued and outstanding, respectively	829	828
Capital in excess of par value	537,568	533,818
Retained earnings	1,891,977	1,866,660
Accumulated other comprehensive loss	(56,880)	(57,475)
Treasury stock, at cost, 64,120,270 and 63,996,399 shares, respectively	(3,200,625)	(3,195,629)
Total stockholders’ deficit	(827,131)	(851,798)
Total liabilities and stockholders' equity	$ 2,773,904	$ 2,735,629

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 19, 2025	Sep. 29, 2024
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, shares outstanding (in shares)	82,971,349	82,825,851
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)	82,971,349	82,825,851
Treasury stock (in shares)	64,120,270	63,996,399

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Revenues	$ 469,438	$ 487,498
Operating costs and expenses, net:
Food and packaging	51,648	64,132
Payroll and employee benefits	70,273	73,054
Occupancy and other	39,146	42,053
Franchise occupancy expenses	78,833	72,624
Franchise support and other costs	5,198	5,194
Selling, general and administrative expenses	50,672	46,365
Depreciation and amortization	18,270	18,473
Pre-opening costs	1,476	465
Other operating expenses, net	3,519	5,170
(Gains) losses on the sale of company-operated restaurants	(2,806)	254
Total operating costs and expenses	395,227	408,018
Earnings from operations	74,211	79,480
Other pension and post-retirement expenses, net	1,789	2,106
Interest expense, net	24,425	24,486
Earnings before income taxes	47,997	52,888
Income taxes	14,311	14,205
Net earnings	$ 33,686	$ 38,683
Earnings per share:
Basic (in USD per share)	$ 1.77	$ 1.94
Diluted (in USD per share)	1.75	1.93
Cash dividends declared per common share (in USD per share)	$ 0.44	$ 0.44
Company restaurant sales
Revenues	$ 201,406	$ 224,040
Franchise rental revenues
Revenues	116,546	113,196
Operating costs and expenses, net:
Franchise advertising and other services expenses	78,998	80,234
Franchise royalties and other
Revenues	74,034	73,330
Franchise contributions for advertising and other services
Revenues	$ 77,452	$ 76,932

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Statement of Comprehensive Income [Abstract]
Net earnings	$ 33,686	$ 38,683
Other comprehensive income:
Actuarial gains and prior service costs reclassified to earnings	808	657
Tax effect	(213)	(173)
Other comprehensive income, net of taxes	595	484
Comprehensive income	$ 34,281	$ 39,167

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		4 Months Ended
		Jan. 19, 2025	Jan. 21, 2024
Cash flows from operating activities:
Net earnings		$ 33,686	$ 38,683
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization		18,270	18,473
Amortization of franchise tenant improvement allowances and incentives		1,655	1,418
Deferred finance cost amortization		1,473	1,493
Excess tax deficiency (benefit) from share-based compensation arrangements		1,111	(9)
Deferred income taxes		(5,018)	(719)
Share-based compensation expense		3,689	4,820
Pension and post-retirement expense		1,789	2,106
Gains on cash surrender value of company-owned life insurance		(189)	(6,161)
(Gains) losses on the sale of company-operated restaurants		(2,806)	254
Gains on acquisition of restaurants	[1]	(6)	(2,357)
Losses on the disposition of property and equipment, net	[2]	521	1,011
Impairment charges and other		736	28
Changes in assets and liabilities:
Accounts and other receivables		17,822	40,139
Inventories		66	(484)
Prepaid expenses and other current assets		(1,892)	9,587
Operating lease right-of-use assets and lease liabilities		(5,788)	12,208
Accounts payable		4,776	(13,826)
Accrued liabilities		6,684	(125,861)
Pension and post-retirement contributions		(2,218)	(1,698)
Franchise tenant improvement allowance and incentive disbursements		(1,924)	(523)
Other		33,219	(1,257)
Cash flows provided by (used in) operating activities		105,656	(22,675)
Cash flows from investing activities:
Purchases of property and equipment		(35,099)	(38,829)
Proceeds from the sale of property and equipment		0	516
Proceeds from the sale of company-operated restaurants		5,712	1,739
Other		3,303	0
Cash flows used in investing activities		(26,084)	(36,574)
Cash flows from financing activities:
Repayments of borrowings on revolving credit facilities		(6,000)	0
Principal repayments on debt		(7,464)	(7,481)
Dividends paid on common stock		(8,308)	(8,652)
Proceeds from issuance of common stock		1	1
Repurchases of common stock		(4,999)	(25,000)
Payroll tax payments for equity award issuances		(2,336)	(2,992)
Cash flows used in financing activities		(29,106)	(44,124)
Net increase (decrease) in cash and restricted cash		50,466	(103,373)
Cash and restricted cash at beginning of period		54,167	185,907
Cash and restricted cash at end of period		$ 104,633	$ 82,534
[1].[2] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2025, the amount is primarily related to retirements in connection with reimage projects.

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. 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 Sep. 29, 2024		82,826
Beginning balance at Sep. 29, 2024	(851,798)	$ 828	533,818	1,866,660	(57,475)	(3,195,629)
Shares issued under stock plans, including tax benefit (in shares)		145
Shares issued under stock plans, including tax benefit	1	$ 1
Share-based compensation	3,689		3,689
Dividends declared	(8,308)		61	(8,369)
Purchases of treasury stock	(4,996)					(4,996)
Net earnings	33,686			33,686
Other comprehensive income	595				595
Ending balance (in shares) at Jan. 19, 2025		82,971
Ending balance at Jan. 19, 2025	$ (827,131)	$ 829	$ 537,568	$ 1,891,977	$ (56,880)	$ (3,200,625)

BASIS OF PRESENTATION

BASIS OF PRESENTATION	4 Months Ended
	Jan. 19, 2025
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. As of January 19, 2025, there were 152 company-operated and 2,038 franchise-operated Jack in the Box restaurants and 119 company-operated and 470 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 September 29, 2024 (“2024 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2024 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. Both fiscal years 2025 and 2024 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2025 and 2024 refer to the 16 weeks (“quarter”) and 16 weeks (“year-to-date”) ended January 19, 2025 and January 21, 2024, 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 2025 and 2024, 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. Contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings. In 2025 and 2024, consolidated advertising costs were $10.5 million and $10.4 million, respectively. 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 Company’s allowance for doubtful accounts has not historically been material. The following table summarizes the activity in the allowance for doubtful accounts (in thousands) : Sixteen Weeks Ended January 19, January 21, Balance as of beginning of period $ (4,512) $ (4,146) (Provision) reversal for expected credit losses (421) (21) Write-offs charged against the allowance 140 — Balance as of end of period $ (4,793) $ (4,167) Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Refer also to Note 5, Goodwill and Intangible Assets, in the notes to the condensed consolidated financial statements for results of these tests and for additional information. Recent accounting pronouncements — In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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 will adopt this pronouncement in its Form 10-K for fiscal year ended September 28, 2025, but does not expect this pronouncement to have a significant impact. In December 2023, the FASB issued ASU 2023-09, I ncome 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. In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses . ASU 2024-03 requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Additionally, companies will need to disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. ASU 2024-03 should be applied prospectively to financial statements issued for reporting periods beginning after the effective date but entities may elect to apply the ASU retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.

REVENUE

REVENUE	4 Months Ended
	Jan. 19, 2025
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants. Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees, as well as sourcing fees for franchise agreements for both brands. Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the sixteen weeks ended January 19, 2025 (in thousands) : Jack in the Box Del Taco Total Company restaurant sales $ 133,755 $ 67,651 $ 201,406 Franchise rental revenues 105,781 10,765 116,546 Franchise royalties 61,825 10,025 71,850 Marketing fees 61,461 8,480 69,941 Technology and sourcing fees 6,452 1,059 7,511 Franchise fees and other services 1,790 394 2,184 Total revenue $ 371,064 $ 98,374 $ 469,438 The following table disaggregates revenue by segment and primary source for the sixteen weeks ended January 21, 2024 (in thousands) : Jack in the Box Del Taco Total Company restaurant sales $ 132,057 $ 91,983 $ 224,040 Franchise rental revenues 105,578 7,618 113,196 Franchise royalties 61,323 9,454 70,777 Marketing fees 61,220 7,731 68,951 Technology and sourcing fees 6,142 1,839 7,981 Franchise fees and other services 2,020 533 2,553 Total revenue $ 368,340 $ 119,158 $ 487,498 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) : Sixteen Weeks Ended January 19, January 21, Deferred franchise and development fees at beginning of period $ 51,990 $ 50,474 Revenue recognized (1,808) (1,988) Additions 1,050 1,597 Deferred franchise and development fees at end of period $ 51,232 $ 50,083 As of January 19, 2025, approximately $9.0 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 January 19, 2025 (in thousands) : Remainder of 2025 $ 3,676 2026 5,020 2027 4,692 2028 4,076 2029 3,452 Thereafter 21,291 $ 42,207 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	4 Months Ended
	Jan. 19, 2025
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): Sixteen Weeks Ended January 19, January 21, Restaurants sold to Del Taco franchisees 13 — Proceeds from the sale of company-operated restaurants (1) $ 5,712 $ 1,739 Net assets sold (primarily property and equipment) (1,794) — Goodwill related to the sale of company-operated restaurants (461) — Franchise fees (364) — Lease termination (217) — Other (2) (70) (1,993) Gain (loss) on the sale of company-operated restaurants $ 2,806 $ (254) ____________________________ (1) Amounts in 2024 reflect additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2) Amount in 2024 includes a $2.2 million impairment of assets 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 January 19, 2025 and September 29, 2024 have carrying amounts of $12.4 million and $16.5 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	4 Months Ended
	Jan. 19, 2025
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
FRANCHISE ACQUISTIONS	FRANCHISE ACQUISITIONS Franchise acquisitions — During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $0.1 million as part of two separate transactions, and recognized related gains of $2.4 million. This amount is recorded in “Other operating expenses, net” in the accompanying condensed consolidated statements of earnings. The Company did not acquire any Jack in the Box or Del Taco franchise restaurants in the first quarter of 2025. For further information, see Note 8, O ther Operating Expenses, Net , in the notes to the condensed consolidated financial statement. The following table summarizes the number of restaurants acquired from franchisees and the gains recognized for the sixteen weeks ended January 21, 2024 (dollars in thousands): 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. 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	4 Months Ended
	Jan. 19, 2025
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 January 19, 2025 was as follows ( in thousands ): Jack in the Box Del Taco Total Goodwill $ 135,827 $ 188,006 $ 323,833 Accumulated impairment losses — (162,624) (162,624) Balance at September 29, 2024 135,827 $ 25,382 $ 161,209 Reclassified from (to) assets held for sale 187 (52) 135 Goodwill 136,014 187,954 323,968 Accumulated impairment losses — (162,624) (162,624) Balance at January 19, 2025 $ 136,014 $ 25,330 $ 161,344 During the third quarter of 2024, the Company had identified triggering events that indicated the goodwill allocated to the Del Taco reporting unit might be impaired. As a result, the Company performed a quantitative test over the Del Taco reporting unit, noting that the fair value of the reporting unit was less than the carrying value, which resulted in an impairment of goodwill of $162.6 million at that time. The Company determined that there was no such triggering event for the Jack in the Box reporting unit. The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): January 19, September 29, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671 $ (694) $ 1,977 $ 2,671 $ (620) $ 2,051 Franchise contracts 9,700 (1,554) 8,146 9,700 (1,389) 8,311 Reacquired franchise rights 464 (317) 147 464 (311) 153 $ 12,835 $ (2,565) $ 10,270 $ 12,835 $ (2,320) $ 10,515 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 January 19, 2025, the estimated amortization expense for each of the next five fiscal years and thereafter ( in thousands ): Remainder of 2025 $ 717 2026 794 2027 807 2028 753 2029 692 Thereafter 6,507 $ 10,270

LEASES

LEASES	4 Months Ended
	Jan. 19, 2025
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 ): Sixteen Weeks Ended January 19, January 21, Operating lease income - franchise $ 80,817 $ 78,249 Variable lease income - franchise 35,413 34,598 Amortization of sublease assets and liabilities, net 316 349 Franchise rental revenues $ 116,546 $ 113,196 Operating lease income - closed restaurants and other (1) $ 2,555 $ 2,312 ____________________________ (1) Includes closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	4 Months Ended
	Jan. 19, 2025
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 January 19, 2025: Non-qualified deferred compensation plan (1) $ 19,405 $ 19,405 $ — $ — Total liabilities at fair value $ 19,405 $ 19,405 $ — $ — Fair value measurements as of September 29, 2024: Non-qualified deferred compensation plan (1) $ 18,481 $ 18,481 $ — $ — Total liabilities at fair value $ 18,481 $ 18,481 $ — $ — ____________________________ (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 January 19, 2025 and September 29, 2024 ( in thousands ): January 19, September 29, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 697,813 $ 673,277 $ 699,625 $ 684,875 Series 2022 Class A-2 Notes $ 1,039,500 $ 955,976 $ 1,045,000 $ 975,507 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 2025 and 2024, the Company impaired certain Del Taco assets. For further information, see Note 3, Summary of Refranchisings and Assets Held For Sale , Note 5, Goodwill and Intangible Assets, Net , and Note 8, Other Operating Expenses, Net in the notes to the condensed consolidated financial statements.

OTHER OPERATING (INCOME) EXPENS

OTHER OPERATING (INCOME) EXPENSES, NET	4 Months Ended
	Jan. 19, 2025
Restructuring and Related Activities [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSES, NET Other operating expenses, net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Sixteen Weeks Ended January 19, January 21, Integration and strategic initiatives (1) $ 1,415 $ 5,621 Costs of closed restaurants and other (2) 841 858 Operating restaurant impairment charges (3) 748 — Accelerated depreciation — 37 Gains on acquisition of restaurants (4) (6) (2,357) Losses on disposition of property and equipment, net (5) 521 1,011 Other operating expenses, net $ 3,519 $ 5,170 ____________________________ (1) Integration and strategic initiatives are related to the 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) 2025 restaurant impairment charges related to underperforming Del Taco and Jack in the Box restaurants. (4) 2024 amount relates to the gains on acquisition of 9 Del Taco restaurants. (5) In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2025, the amount is primarily related to retirements in connection with reimage projects.

SEGMENT REPORTING

SEGMENT REPORTING	4 Months Ended
	Jan. 19, 2025
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. The company also utilizes 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. The 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 segment reporting is in line with our reporting units for goodwill. The Company measures and evaluates its 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 as share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.” Beginning in 2025, the Company’s measure of segment profit was updated to exclude all of the following items: depreciation and amortization, net other operating expenses, net company-owned life insurance (“COLI”) losses (gains), (gains) losses on the sale of company-operated restaurants, net amortization of favorable and unfavorable leases and subleases, amortization of franchise tenant improvement allowances and other, and amortization of cloud-computing costs. Amounts in fiscal year 2024 have been adjusted to reflect the current presentation. The following table provides information related to our operating segments in each period ( in thousands ): Sixteen Weeks Ended January 19, January 21, Revenues by segment: Jack in the Box restaurant operations $ 371,064 $ 368,340 Del Taco restaurant operations 98,374 119,158 Consolidated revenues $ 469,438 $ 487,498 Segment profit reconciliation: Jack in the Box segment profit $ 115,963 $ 119,097 Del Taco segment profit 9,326 12,763 Shared services and unallocated costs (28,045) (30,076) Total segment profit $ 97,244 $ 101,784 Depreciation and amortization 18,270 18,473 Other operating expense, net 3,519 5,170 Net COLI losses (gains) 1,391 (4,834) (Gains) losses on the sale of company-operated restaurants (2,806) 254 Amortization of favorable and unfavorable leases and subleases, net 2 124 Amortization of franchise tenant improvement allowances and other 1,655 1,511 Amortization of cloud-computing costs 1,002 1,606 Earnings from operations $ 74,211 $ 79,480 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	4 Months Ended
	Jan. 19, 2025
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax provisions reflect a year-to-date effective tax rate of 29.8%, compared with 26.9% in fiscal year 2024. The major components of the year-over-year increase in tax rates were an increase in tax expenses on share-based compensation and non-deductible losses in the current year as opposed to non-taxable gains in the prior year from the market performance of insurance products used to fund certain non-qualified retirement plans, partially offset by a decrease in the impact of non-deductible goodwill related to the sale of company-operated restaurants.

RETIREMENT PLANS

RETIREMENT PLANS	4 Months Ended
	Jan. 19, 2025
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 ): Sixteen Weeks Ended January 19, January 21, Defined benefit pension plans: Interest cost $ 5,416 $ 5,839 Expected return on plan assets (4,625) (4,609) Actuarial losses (1) 1,048 933 Amortization of unrecognized prior service costs (1) — 5 Net periodic benefit cost $ 1,839 $ 2,168 Post-retirement healthcare plans: Interest cost $ 189 $ 219 Actuarial gains (1) (239) (281) Net periodic benefit credit $ (50) $ (62) ____________________________ (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 2025 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 1,747 $ 471 Remaining estimated net contributions during fiscal 2025 $ 3,378 $ 668 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 2025.

STOCKHOLDERS EQUITY AND REPURCH

STOCKHOLDERS EQUITY AND REPURCHAES OF COMMON STOCK	4 Months Ended
	Jan. 19, 2025
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 0.1 million shares of its common stock in the first quarter ended January 19, 2025 for an aggregate cost of $5.0 million, including applicable excise tax. As of January 19, 2025, there was $175.0 million remaining under share repurchase programs authorized by the Board of Directors which does not expire. Dividends — Through January 19, 2025, the Board of Directors declared a cash dividend of $0.44 per common share totaling $8.4 million. Future dividends are subject to approval by our Board of Directors.

AVERAGE SHARES OUTSTANDING

AVERAGE SHARES OUTSTANDING	4 Months Ended
	Jan. 19, 2025
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 ): Sixteen Weeks Ended January 19, January 21, Weighted-average shares outstanding – basic 19,050 19,893 Effect of potentially dilutive securities: Nonvested stock awards and units 97 145 Performance share awards 68 13 Weighted-average shares outstanding – diluted 19,215 20,051 Excluded from diluted weighted-average shares outstanding: Antidilutive 324 24 Performance conditions not satisfied at the end of the period 150 136

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	4 Months Ended
	Jan. 19, 2025
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 January 19, 2025, the Company had accruals of $17.5 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our condensed 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 January 19, 2025, the Company has accrued the verdict amount above, as well as estimated prejudgment and post-judgment interest and fee award, for an additional $9.5 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet as of January 19, 2025. The Company will continue to accrue for post-judgment interest until the matter is resolved. 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 prospective 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 January 19, 2025, 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. The parties are currently awaiting the appellate court’s ruling and have been ordered to participate in an appellate level mediation. 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 January 19, 2025, the maximum potential liability of future undiscounted payments under these leases is approximately $18.2 million. The lease terms extend for a maximum of approximately 13 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	4 Months Ended
	Jan. 19, 2025
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands) Sixteen Weeks Ended January 19, January 21, Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ (6,502) $ 6,053 Increase in dividends accrued or converted to common stock equivalents $ 61 $ 74 Right-of use assets obtained in exchange for operating lease obligations $ 63,007 $ 70,583

SUPPLEMENTAL CONSOLIDATED BALAN

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	4 Months Ended
	Jan. 19, 2025
Balance Sheet Related Disclosures [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) January 19, September 29, Accounts and other receivables, net: Trade $ 61,386 $ 71,306 Notes receivable, current portion 1,996 2,036 Income tax receivable 766 819 Other 8,726 13,918 Allowance for doubtful accounts (4,793) (4,512) $ 68,081 $ 83,567 Property and equipment, net: Land $ 96,967 $ 93,950 Buildings 967,360 963,699 Restaurant and other equipment 187,626 171,436 Construction in progress 41,495 49,445 1,293,448 1,278,530 Less accumulated depreciation and amortization (856,923) (848,491) $ 436,525 $ 430,039 Other assets, net: Company-owned life insurance policies $ 126,570 $ 129,685 Franchise tenant improvement allowance 40,659 41,502 Deferred rent receivable 40,399 41,284 Notes receivable, less current portion 10,645 11,249 Other 33,048 35,286 $ 251,321 $ 259,006 Accrued liabilities: Income tax liabilities $ 5,217 $ 778 Payroll and related taxes 32,709 38,112 Legal accruals 17,481 16,220 Insurance 28,843 27,982 Sales and property taxes 23,095 26,107 Deferred rent income 6,962 — Advertising 187 4,698 Deferred franchise and development fees 6,624 6,674 Other 47,241 46,297 $ 168,359 $ 166,868 Other long-term liabilities: Defined benefit pension plans $ 51,080 $ 51,973 Deferred franchise and development fees 44,608 45,316 Other 82,773 56,419 $ 178,461 $ 153,708

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	4 Months Ended
	Jan. 19, 2025
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividends — On February 21, 2025, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on April 8, 2025, to shareholders of record as of the close of business on March 20, 2025.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Pay vs Performance Disclosure
Net earnings	$ 33,686	$ 38,683

Insider Trading Arrangements

Insider Trading Arrangements	4 Months Ended
	Jan. 19, 2025
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Terminated	false
The Company [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On December 19, 2024, the Company entered into a Rule 10b5-1 trading arrangement to repurchase shares of the Company’s common stock up to an aggregate purchase price of $5.0 million. This Rule 10b5-1 trading arrangement subsequently terminated on January 19, 2025.
Name	the Company
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	December 19, 2024
Rule 10b5-1 Arrangement Terminated	true
Termination Date	January 19, 2025

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	4 Months Ended
	Jan. 19, 2025
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 September 29, 2024 (“2024 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2024 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. Both fiscal years 2025 and 2024 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2025 and 2024 refer to the 16 weeks (“quarter”) and 16 weeks (“year-to-date”) ended January 19, 2025 and January 21, 2024, 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 2025 and 2024, 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. Contributions made by the Company are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings. In 2025 and 2024, consolidated advertising costs were $10.5 million and $10.4 million, respectively.
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. The Company’s allowance for doubtful accounts has not historically been material.
Goodwill and trademarks	Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Refer also to Note 5, Goodwill and Intangible Assets, in the notes to the condensed consolidated financial statements for results of these tests and for additional information.
Recent accounting pronouncements	Recent accounting pronouncements — In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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 will adopt this pronouncement in its Form 10-K for fiscal year ended September 28, 2025, but does not expect this pronouncement to have a significant impact. In December 2023, the FASB issued ASU 2023-09, I ncome 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. In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses . ASU 2024-03 requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Additionally, companies will need to disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. ASU 2024-03 should be applied prospectively to financial statements issued for reporting periods beginning after the effective date but entities may elect to apply the ASU retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	4 Months Ended
	Jan. 19, 2025
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) : Sixteen Weeks Ended January 19, January 21, Balance as of beginning of period $ (4,512) $ (4,146) (Provision) reversal for expected credit losses (421) (21) Write-offs charged against the allowance 140 — Balance as of end of period $ (4,793) $ (4,167)

REVENUE (Tables)

REVENUE (Tables)	4 Months Ended
	Jan. 19, 2025
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the sixteen weeks ended January 19, 2025 (in thousands) : Jack in the Box Del Taco Total Company restaurant sales $ 133,755 $ 67,651 $ 201,406 Franchise rental revenues 105,781 10,765 116,546 Franchise royalties 61,825 10,025 71,850 Marketing fees 61,461 8,480 69,941 Technology and sourcing fees 6,452 1,059 7,511 Franchise fees and other services 1,790 394 2,184 Total revenue $ 371,064 $ 98,374 $ 469,438 The following table disaggregates revenue by segment and primary source for the sixteen weeks ended January 21, 2024 (in thousands) : Jack in the Box Del Taco Total Company restaurant sales $ 132,057 $ 91,983 $ 224,040 Franchise rental revenues 105,578 7,618 113,196 Franchise royalties 61,323 9,454 70,777 Marketing fees 61,220 7,731 68,951 Technology and sourcing fees 6,142 1,839 7,981 Franchise fees and other services 2,020 533 2,553 Total revenue $ 368,340 $ 119,158 $ 487,498
Changes in Contract Liabilities	A summary of significant changes in contract liabilities is presented below (in thousands) : Sixteen Weeks Ended January 19, January 21, Deferred franchise and development fees at beginning of period $ 51,990 $ 50,474 Revenue recognized (1,808) (1,988) Additions 1,050 1,597 Deferred franchise and development fees at end of period $ 51,232 $ 50,083
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 January 19, 2025 (in thousands) : Remainder of 2025 $ 3,676 2026 5,020 2027 4,692 2028 4,076 2029 3,452 Thereafter 21,291 $ 42,207

SUMMARY OF REFRANCHISINGS AND_2

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE (Tables)	4 Months Ended
	Jan. 19, 2025
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): Sixteen Weeks Ended January 19, January 21, Restaurants sold to Del Taco franchisees 13 — Proceeds from the sale of company-operated restaurants (1) $ 5,712 $ 1,739 Net assets sold (primarily property and equipment) (1,794) — Goodwill related to the sale of company-operated restaurants (461) — Franchise fees (364) — Lease termination (217) — Other (2) (70) (1,993) Gain (loss) on the sale of company-operated restaurants $ 2,806 $ (254) ____________________________ (1) Amounts in 2024 reflect additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2) Amount in 2024 includes a $2.2 million impairment of assets related to a Del Taco refranchising transaction that closed in the second quarter of 2024.

FRANCHISE ACQUISITIONS (Tables)

FRANCHISE ACQUISITIONS (Tables)	4 Months Ended
	Jan. 19, 2025
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Summary of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the number of restaurants acquired from franchisees and the gains recognized for the sixteen weeks ended January 21, 2024 (dollars in thousands): 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)	4 Months Ended
	Jan. 19, 2025
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill during year-to-date period ended January 19, 2025 was as follows ( in thousands ): Jack in the Box Del Taco Total Goodwill $ 135,827 $ 188,006 $ 323,833 Accumulated impairment losses — (162,624) (162,624) Balance at September 29, 2024 135,827 $ 25,382 $ 161,209 Reclassified from (to) assets held for sale 187 (52) 135 Goodwill 136,014 187,954 323,968 Accumulated impairment losses — (162,624) (162,624) Balance at January 19, 2025 $ 136,014 $ 25,330 $ 161,344
Schedule of Intangible Assets	The net carrying amounts of intangible assets other than goodwill with definite lives are as follows ( in thousands ): January 19, September 29, Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Definite-lived intangible assets: Sublease assets $ 2,671 $ (694) $ 1,977 $ 2,671 $ (620) $ 2,051 Franchise contracts 9,700 (1,554) 8,146 9,700 (1,389) 8,311 Reacquired franchise rights 464 (317) 147 464 (311) 153 $ 12,835 $ (2,565) $ 10,270 $ 12,835 $ (2,320) $ 10,515 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 January 19, 2025, the estimated amortization expense for each of the next five fiscal years and thereafter ( in thousands ): Remainder of 2025 $ 717 2026 794 2027 807 2028 753 2029 692 Thereafter 6,507 $ 10,270

LEASES (Tables)

LEASES (Tables)	4 Months Ended
	Jan. 19, 2025
Leases [Abstract]
Lease Income	The following table presents rental income for the periods presented ( in thousands ): Sixteen Weeks Ended January 19, January 21, Operating lease income - franchise $ 80,817 $ 78,249 Variable lease income - franchise 35,413 34,598 Amortization of sublease assets and liabilities, net 316 349 Franchise rental revenues $ 116,546 $ 113,196 Operating lease income - closed restaurants and other (1) $ 2,555 $ 2,312 ____________________________ (1) Includes closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	4 Months Ended
	Jan. 19, 2025
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 January 19, 2025: Non-qualified deferred compensation plan (1) $ 19,405 $ 19,405 $ — $ — Total liabilities at fair value $ 19,405 $ 19,405 $ — $ — Fair value measurements as of September 29, 2024: Non-qualified deferred compensation plan (1) $ 18,481 $ 18,481 $ — $ — Total liabilities at fair value $ 18,481 $ 18,481 $ — $ — ____________________________ (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 January 19, 2025 and September 29, 2024 ( in thousands ): January 19, September 29, Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 697,813 $ 673,277 $ 699,625 $ 684,875 Series 2022 Class A-2 Notes $ 1,039,500 $ 955,976 $ 1,045,000 $ 975,507

OTHER OPERATING (INCOME) EXPE_2

OTHER OPERATING (INCOME) EXPENSES, NET (Tables)	4 Months Ended
	Jan. 19, 2025
Restructuring and Related Activities [Abstract]
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring	Other operating expenses, net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Sixteen Weeks Ended January 19, January 21, Integration and strategic initiatives (1) $ 1,415 $ 5,621 Costs of closed restaurants and other (2) 841 858 Operating restaurant impairment charges (3) 748 — Accelerated depreciation — 37 Gains on acquisition of restaurants (4) (6) (2,357) Losses on disposition of property and equipment, net (5) 521 1,011 Other operating expenses, net $ 3,519 $ 5,170 ____________________________ (1) Integration and strategic initiatives are related to the 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) 2025 restaurant impairment charges related to underperforming Del Taco and Jack in the Box restaurants. (4) 2024 amount relates to the gains on acquisition of 9 Del Taco restaurants. (5) In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2025, the amount is primarily related to retirements in connection with reimage projects.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	4 Months Ended
	Jan. 19, 2025
Segment Reporting [Abstract]
Schedule of Operating Segments	The following table provides information related to our operating segments in each period ( in thousands ): Sixteen Weeks Ended January 19, January 21, Revenues by segment: Jack in the Box restaurant operations $ 371,064 $ 368,340 Del Taco restaurant operations 98,374 119,158 Consolidated revenues $ 469,438 $ 487,498 Segment profit reconciliation: Jack in the Box segment profit $ 115,963 $ 119,097 Del Taco segment profit 9,326 12,763 Shared services and unallocated costs (28,045) (30,076) Total segment profit $ 97,244 $ 101,784 Depreciation and amortization 18,270 18,473 Other operating expense, net 3,519 5,170 Net COLI losses (gains) 1,391 (4,834) (Gains) losses on the sale of company-operated restaurants (2,806) 254 Amortization of favorable and unfavorable leases and subleases, net 2 124 Amortization of franchise tenant improvement allowances and other 1,655 1,511 Amortization of cloud-computing costs 1,002 1,606 Earnings from operations $ 74,211 $ 79,480

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	4 Months Ended
	Jan. 19, 2025
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 ): Sixteen Weeks Ended January 19, January 21, Defined benefit pension plans: Interest cost $ 5,416 $ 5,839 Expected return on plan assets (4,625) (4,609) Actuarial losses (1) 1,048 933 Amortization of unrecognized prior service costs (1) — 5 Net periodic benefit cost $ 1,839 $ 2,168 Post-retirement healthcare plans: Interest cost $ 189 $ 219 Actuarial gains (1) (239) (281) Net periodic benefit credit $ (50) $ (62) ____________________________ (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 2025 contributions are as follows ( in thousands ): SERP Post-Retirement Net year-to-date contributions $ 1,747 $ 471 Remaining estimated net contributions during fiscal 2025 $ 3,378 $ 668

AVERAGE SHARES OUTSTANDING (Tab

AVERAGE SHARES OUTSTANDING (Tables)	4 Months Ended
	Jan. 19, 2025
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 ): Sixteen Weeks Ended January 19, January 21, Weighted-average shares outstanding – basic 19,050 19,893 Effect of potentially dilutive securities: Nonvested stock awards and units 97 145 Performance share awards 68 13 Weighted-average shares outstanding – diluted 19,215 20,051 Excluded from diluted weighted-average shares outstanding: Antidilutive 324 24 Performance conditions not satisfied at the end of the period 150 136

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	4 Months Ended
	Jan. 19, 2025
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Sixteen Weeks Ended January 19, January 21, Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ (6,502) $ 6,053 Increase in dividends accrued or converted to common stock equivalents $ 61 $ 74 Right-of use assets obtained in exchange for operating lease obligations $ 63,007 $ 70,583

SUPPLEMENTAL CONSOLIDATED BAL_2

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)	4 Months Ended
	Jan. 19, 2025
Balance Sheet Related Disclosures [Abstract]
Schedule of Supplemental Balance Sheet Disclosures	January 19, September 29, Accounts and other receivables, net: Trade $ 61,386 $ 71,306 Notes receivable, current portion 1,996 2,036 Income tax receivable 766 819 Other 8,726 13,918 Allowance for doubtful accounts (4,793) (4,512) $ 68,081 $ 83,567 Property and equipment, net: Land $ 96,967 $ 93,950 Buildings 967,360 963,699 Restaurant and other equipment 187,626 171,436 Construction in progress 41,495 49,445 1,293,448 1,278,530 Less accumulated depreciation and amortization (856,923) (848,491) $ 436,525 $ 430,039 Other assets, net: Company-owned life insurance policies $ 126,570 $ 129,685 Franchise tenant improvement allowance 40,659 41,502 Deferred rent receivable 40,399 41,284 Notes receivable, less current portion 10,645 11,249 Other 33,048 35,286 $ 251,321 $ 259,006 Accrued liabilities: Income tax liabilities $ 5,217 $ 778 Payroll and related taxes 32,709 38,112 Legal accruals 17,481 16,220 Insurance 28,843 27,982 Sales and property taxes 23,095 26,107 Deferred rent income 6,962 — Advertising 187 4,698 Deferred franchise and development fees 6,624 6,674 Other 47,241 46,297 $ 168,359 $ 166,868 Other long-term liabilities: Defined benefit pension plans $ 51,080 $ 51,973 Deferred franchise and development fees 44,608 45,316 Other 82,773 56,419 $ 178,461 $ 153,708

BASIS OF PRESENTATION - Narrati

BASIS OF PRESENTATION - Narrative (Details) $ in Millions	4 Months Ended
	Jan. 19, 2025 USD ($) restaurant reporting_unit segment	Jan. 21, 2024 USD ($)
Net Investment Income [Line Items]
Number of operating segments | segment	2
Marketing and advertising expense | $	$ 10.5	$ 10.4
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	152
Company operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments	119
Franchise-operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments	2,038
Franchise-operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments	470

BASIS OF PRESENTATION - Effect

BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (4,512)	$ (4,146)
(Provision) reversal for expected credit losses	(421)	(21)
Write-offs charged against the allowance	140	0
Balance as of end of period	$ (4,793)	$ (4,167)

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Disaggregation of Revenue [Line Items]
Term of franchise	20 years
Revenues	$ 469,438	$ 487,498
Development fees	9,000
Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues	$ 74,034	$ 73,330

REVENUE - Disaggregation of Rev

REVENUE - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Disaggregation of Revenue [Line Items]
Revenues	$ 469,438	$ 487,498
Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	371,064	368,340
Del Taco
Disaggregation of Revenue [Line Items]
Revenues	98,374	119,158
Company restaurant sales
Disaggregation of Revenue [Line Items]
Revenues	201,406	224,040
Company restaurant sales | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	133,755	132,057
Company restaurant sales | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	67,651	91,983
Franchise rental revenues
Disaggregation of Revenue [Line Items]
Revenues	116,546	113,196
Franchise rental revenues | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	105,781	105,578
Franchise rental revenues | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	10,765	7,618
Franchise royalties
Disaggregation of Revenue [Line Items]
Revenues	71,850	70,777
Franchise royalties | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	61,825	61,323
Franchise royalties | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	10,025	9,454
Marketing fees
Disaggregation of Revenue [Line Items]
Revenues	69,941	68,951
Marketing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	61,461	61,220
Marketing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	8,480	7,731
Technology and sourcing fees
Disaggregation of Revenue [Line Items]
Revenues	7,511	7,981
Technology and sourcing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	6,452	6,142
Technology and sourcing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	1,059	1,839
Franchise fees and other services
Disaggregation of Revenue [Line Items]
Revenues	2,184	2,553
Franchise fees and other services | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	1,790	2,020
Franchise fees and other services | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	$ 394	$ 533

REVENUE - Changes in Contract L

REVENUE - Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Movement in Deferred Revenue [Roll Forward]
Deferred franchise and development fees at beginning of period	$ 51,990	$ 50,474
Revenue recognized	(1,808)	(1,988)
Additions	1,050	1,597
Deferred franchise and development fees at end of period	$ 51,232	$ 50,083

REVENUE - Estimated Future Fran

REVENUE - Estimated Future Franchise Fees (Details) $ in Thousands	Jan. 19, 2025 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 42,207
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-20
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	3,676
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-18
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	5,020
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-17
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,692
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-16
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,076
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	3,452
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-01-20
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 21,291

REVENUE - Estimated Future Fr_2

REVENUE - Estimated Future Franchise Fees, Period (Details)	Jan. 19, 2025
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-20
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-18
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]: 2027-01-17
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]: 2028-01-16
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]: 2029-01-21
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]: 2030-01-20
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		4 Months Ended
		Jan. 19, 2025 USD ($) restaurant	Jan. 21, 2024 USD ($) restaurant
Franchisor Disclosure [Line Items]
Gain (loss) on the sale of company-operated restaurants	[1]	$ (521)	$ (1,011)
Operating restaurant impairment charges		748	0
Del Taco
Franchisor Disclosure [Line Items]
Operating restaurant impairment charges			2,200
Company operated
Franchisor Disclosure [Line Items]
Proceeds from the sale of company-operated restaurants	[2]	5,712	1,739
Net assets sold (primarily property and equipment)		(1,794)	0
Goodwill related to the sale of company-operated restaurants		(461)	0
Franchise fees		(364)	0
Lease termination		(217)	0
Other	[3]	(70)	(1,993)
Gain (loss) on the sale of company-operated restaurants		$ 2,806	$ (254)
Company operated | Del Taco
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		13	0
[1] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2025, the amount is primarily related to retirements in connection with reimage projects. Amounts in 2024 reflect additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. $2.2 million impairment of assets related to a Del Taco refranchising transaction that closed in the second quarter of 2024.

SUMMARY OF REFRANCHISINGS AND_4

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Narrative (Details) - USD ($) $ in Thousands	Jan. 19, 2025	Sep. 29, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Assets held for sale	$ 12,432	$ 16,493

FRANCHISE ACQUISITIONS - Narrat

FRANCHISE ACQUISITIONS - Narrative (Details) $ in Thousands		4 Months Ended
		Jan. 19, 2025 USD ($)	Jan. 21, 2024 USD ($) restaurants
Asset Acquisition [Line Items]
Purchase price			$ (86)
Gains on acquisition of restaurants	[1]	$ 6	$ 2,357
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurants			9
Purchase price			$ (100)
Gains on acquisition of restaurants			$ 2,400
[1].

FRANCHISE ACQUISITIONS - Schedu

FRANCHISE ACQUISITIONS - Schedule of Assets and Liabilities Assumed (Details) $ in Thousands		4 Months Ended
		Jan. 19, 2025 USD ($) restaurant	Jan. 21, 2024 USD ($) restaurants
Asset Acquisition [Line Items]
Purchase price			$ (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)
Gains on acquisition of restaurants	[1]	$ 6	$ 2,357
Jack in the Box restaurant operations
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurant		0
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurants			9
[1].

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Carrying Amount of Goodwill - (Details) - USD ($) $ in Thousands	3 Months Ended	4 Months Ended
	Sep. 29, 2024	Jan. 19, 2025
Goodwill [Roll Forward]
Goodwill	$ 323,833	$ 323,968
Accumulated impairment losses	(162,624)	(162,624)
Goodwill, beginning balance		161,209
Reclassified from (to) assets held for sale		135
Goodwill, ending balance	161,209	161,344
Jack in the Box restaurant operations
Goodwill [Roll Forward]
Goodwill	135,827	136,014
Accumulated impairment losses	0	0
Goodwill, beginning balance		135,827
Reclassified from (to) assets held for sale		187
Goodwill, ending balance	135,827	136,014
Del Taco
Goodwill [Roll Forward]
Goodwill	188,006	187,954
Accumulated impairment losses	(162,624)	(162,624)
Goodwill, beginning balance		25,382
Impairment of goodwill	(162,600)
Reclassified from (to) assets held for sale		(52)
Goodwill, ending balance	$ 25,382	$ 25,330

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2024	Jan. 19, 2025
Goodwill [Line Items]
Goodwill	$ 161,209	$ 161,344
Del Taco
Goodwill [Line Items]
Goodwill	25,382	$ 25,330
Impairment of goodwill	$ (162,600)

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 19, 2025	Sep. 29, 2024
Definite-lived intangible assets:
Gross Amount	$ 12,835	$ 12,835
Accumulated Amortization	(2,565)	(2,320)
Net Amount	10,270	10,515
Indefinite-lived intangible assets:
Gross Amount	283,500	283,500
Sublease assets
Definite-lived intangible assets:
Gross Amount	2,671	2,671
Accumulated Amortization	(694)	(620)
Net Amount	1,977	2,051
Franchise contracts
Definite-lived intangible assets:
Gross Amount	9,700	9,700
Accumulated Amortization	(1,554)	(1,389)
Net Amount	8,146	8,311
Reacquired franchise rights
Definite-lived intangible assets:
Gross Amount	464	464
Accumulated Amortization	(317)	(311)
Net Amount	$ 147	$ 153

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS, NET - Amortization Expense (Details) $ in Thousands	Jan. 19, 2025 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2025	$ 10,270
2026	794
2027	807
2028	753
2029	692
Finite-Lived Intangible Asset, Expected Amortization, After Year Four	6,507
Remainder of 2025	$ 717

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Jan. 19, 2025
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		4 Months Ended
		Jan. 19, 2025	Jan. 21, 2024
Lessor, Lease, Description [Line Items]
Amortization of sublease assets and liabilities, net		$ (2)	$ (124)
Operating lease income - closed restaurants and other	[1]	2,555	2,312
Franchise contracts
Lessor, Lease, Description [Line Items]
Operating lease income - franchise		80,817	78,249
Variable lease income - franchise		35,413	34,598
Amortization of sublease assets and liabilities, net		316	349
Franchise rental revenues		$ 116,546	$ 113,196
[1] Includes closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings.

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands		Jan. 19, 2025	Sep. 29, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 19,405	$ 18,481
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		19,405	18,481
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]	19,405	18,481
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]	19,405	18,481
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	Jan. 19, 2025	Sep. 29, 2024
Carrying Amount | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 697,813	$ 699,625
Carrying Amount | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	1,039,500	1,045,000
Fair Value | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	673,277	684,875
Fair Value | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 955,976	$ 975,507

OTHER OPERATING (INCOME) EXPE_3

OTHER OPERATING (INCOME) EXPENSES, NET - Summary of Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring (Details) $ in Thousands		4 Months Ended
		Jan. 19, 2025 USD ($)	Jan. 21, 2024 USD ($) restaurants
Property, Plant and Equipment [Line Items]
Other operating expense, net	[1]	$ 1,415	$ 5,621
Costs of closed restaurants and other	[2]	841	858
Operating restaurant impairment charges		748	0
Accelerated depreciation		0	37
Gains on acquisition of restaurants	[3]	(6)	(2,357)
Losses (gains) on disposition of property and equipment, net	[4]	521	1,011
Other operating expenses, net		$ 3,519
Del Taco
Property, Plant and Equipment [Line Items]
Gains on acquisition of restaurants			$ (2,400)
Number of restaurants acquired from franchisees | restaurants			9
[1]ntegration and strategic initiatives are related to the 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. In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2025, the amount is primarily related to retirements in connection with reimage projects.

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Operating Segments (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Segment Reporting Information [Line Items]
Revenues	$ 469,438	$ 487,498
Segment operating profit	97,244	101,784
Depreciation and amortization	18,270	18,473
Other operating expenses, net	3,519	5,170
Net COLI losses (gains)	1,391	(4,834)
(Gains) losses on the sale of company-operated restaurants	(2,806)	254
Amortization of favorable and unfavorable leases and subleases, net	2	124
Amortization of franchise tenant improvement allowances and other	1,655	1,511
Amortization of cloud-computing costs	1,002	1,606
Earnings from operations	74,211	79,480
Jack in the Box restaurant operations
Segment Reporting Information [Line Items]
Revenues	371,064	368,340
Segment operating profit	115,963	119,097
Del Taco
Segment Reporting Information [Line Items]
Revenues	98,374	119,158
Segment operating profit	9,326	12,763
Corporate Segment
Segment Reporting Information [Line Items]
Segment operating profit	$ (28,045)	$ (30,076)

INCOME TAXES- Narrative (Detail

INCOME TAXES- Narrative (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Income Tax Disclosure [Abstract]
Income taxes	$ 14,311	$ 14,205
Effective income tax rates	29.80%	26.90%

RETIREMENT PLANS - Narrative (D

RETIREMENT PLANS - Narrative (Details)	4 Months Ended
	Jan. 19, 2025 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		4 Months Ended
		Jan. 19, 2025	Jan. 21, 2024
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 5,416	$ 5,839
Expected return on plan assets		(4,625)	(4,609)
Actuarial losses (gains)	[1]	1,048	933
Amortization of unrecognized prior service costs	[1]	0	5
Net periodic benefit cost		1,839	2,168
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost		189	219
Actuarial losses (gains)	[1]	(239)	(281)
Net periodic benefit cost		$ (50)	$ (62)
[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	4 Months Ended
	Jan. 19, 2025 USD ($)
SERP
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	$ 1,747
Remaining estimated net contributions during fiscal 2025	3,378
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	471
Remaining estimated net contributions during fiscal 2025	$ 668

STOCKHOLDERS EQUITY AND REPUR_2

STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Stockholders' Equity Note [Abstract]
Shares repurchased (in shares)	100,000
Value of shares repurchased	$ 4,996	$ 25,166
Repurchase of common stock, remaining authorized amount	$ 175,000
Cash dividend (in USD per share)	$ 0.44	$ 0.44
Total cash dividends	$ 8,400

AVERAGE SHARES OUTSTANDING - Re

AVERAGE SHARES OUTSTANDING - Reconciliation of Basic Weighted-Average Shares Outstanding to Diluted Weighted-Average Shares Outstanding (Details) - shares shares in Thousands	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Average Shares Outstanding [Line Items]
Weighted-average shares outstanding - basic (in shares)	19,050	19,893
Weighted-average number of shares outstanding - diluted (in shares)	19,215	20,051
Excluded from diluted weighted-average shares outstanding:
Antidilutive (in shares)	324	24
Performance conditions not satisfied at the end of the period (in shares)	150	136
Nonvested stock awards and units
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	97	145
Performance share awards
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	68	13

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions				1 Months Ended
	Feb. 08, 2023 USD ($)	Oct. 24, 2022 USD ($)	Apr. 17, 2019 purchaser	Aug. 31, 2010 formerEmployee	Jan. 19, 2025 USD ($)
Loss Contingencies [Line Items]
Accruals for legal matters					$ 17.5
Lease guarantee					$ 18.2
Qdoba guaranteed leases, remaining term					13 years
Jack in the Box
Loss Contingencies [Line Items]
Number of former employees | formerEmployee				5
Damages awarded		$ 6.4
Interest Expense, Interest-Bearing Liability		$ 9.5
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	4 Months Ended
	Jan. 19, 2025	Jan. 21, 2024
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment	$ (6,502)	$ 6,053
Increase in dividends accrued or converted to common stock equivalents	61	74
Right-of use assets obtained in exchange for operating lease obligations	$ 63,007	$ 70,583

SUPPLEMENTAL CONSOLIDATED BAL_3

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands	Jan. 19, 2025	Sep. 29, 2024	Jan. 21, 2024	Oct. 01, 2023
Accounts and other receivables, net:
Trade	$ 61,386	$ 71,306
Notes receivable, current portion	1,996	2,036
Income tax receivable	766	819
Other	8,726	13,918
Allowance for doubtful accounts	(4,793)	(4,512)	$ (4,167)	$ (4,146)
Accounts and other receivables, net	68,081	83,567
Property and equipment, net:
Property and equipment, at cost	1,293,448	1,278,530
Less accumulated depreciation and amortization	(856,923)	(848,491)
Property and equipment, net	436,525	430,039
Other assets, net:
Company-owned life insurance policies	126,570	129,685
Franchise tenant improvement allowance	40,659	41,502
Deferred rent receivable	40,399	41,284
Notes receivable, less current portion	10,645	11,249
Other	33,048	35,286
Other assets, net	251,321	259,006
Accrued liabilities:
Legal accruals	17,481	16,220
Income tax liabilities	5,217	778
Payroll and related taxes	32,709	38,112
Insurance	28,843	27,982
Sales and property taxes	23,095	26,107
Deferred rent income	6,962	0
Advertising	187	4,698
Deferred franchise and development fees	6,624	6,674
Other	47,241	46,297
Accrued liabilities	168,359	166,868
Other long-term liabilities:
Defined benefit pension plans	51,080	51,973
Deferred franchise and development fees	44,608	45,316
Other	82,773	56,419
Other long-term liabilities	178,461	153,708
Land
Property and equipment, net:
Property and equipment, at cost	96,967	93,950
Buildings
Property and equipment, net:
Property and equipment, at cost	967,360	963,699
Restaurant and other equipment
Property and equipment, net:
Property and equipment, at cost	187,626	171,436
Construction in progress
Property and equipment, net:
Property and equipment, at cost	$ 41,495	$ 49,445

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - $ / shares			4 Months Ended
	Apr. 08, 2025	Feb. 21, 2025	Jan. 19, 2025	Jan. 21, 2024
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)			$ 0.44	$ 0.44
Forecast
Subsequent Event [Line Items]
Cash dividends paid per common share (in USD per share)	$ 0.44
Subsequent Event
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)		$ 0.44