Goodwill And Intangible Assets (Tables)
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12 Months Ended |
Sep. 29, 2024 |
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| Goodwill and Intangible Assets Disclosure [Abstract] |
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| Changes in Carrying Amount of Goodwill |
The changes in the carrying amount of goodwill during fiscal 2024 and 2023 were as follows (in thousands): | | | | | | | | | | | | | | | | | | | Jack in the Box | | Del Taco | | Total | | Goodwill | $ | 136,099 | | | $ | 230,722 | | | $ | 366,821 | | | Accumulated impairment losses | — | | | — | | | — | | Balance at October 2, 2022 | 136,099 | | | 230,722 | | | 366,821 | | | | | | | | | Sale of Del Taco company-operated restaurants to franchisees | — | | | (35,472) | | | (35,472) | | | Sale of Jack in the Box company-operated restaurants to franchisees | (72) | | | — | | | (72) | | | Reclassified to assets held for sale | — | | | (1,291) | | | (1,291) | | | | | | | | | Goodwill | 136,027 | | | 193,959 | | | 329,986 | | | Accumulated impairment losses | — | | | — | | | — | | Balance at October 1, 2023 | 136,027 | | | 193,959 | | | 329,986 | | | | | | | | | Impairment of goodwill | — | | | (162,624) | | | (162,624) | | | Sale of Del Taco company-operated restaurants to franchisees | — | | | (5,544) | | | (5,544) | | | | | | | | | Reclassified to assets held for sale | (200) | | | (409) | | | (609) | | | | | | | | | 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 | |
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| Schedule of Finite-Lived Intangible Assets |
The net carrying amounts of intangible assets are as follows (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | September 29,
2024 | | October 1,
2023 | | Gross Amount | | Accumulated Amortization | | Net Amount | | Gross Amount | | Accumulated Amortization | | Net Amount | | Definite-lived intangible assets: | | | | | | | | | | | | | Sublease assets | $ | 2,671 | | | $ | (620) | | | $ | 2,051 | | | $ | 2,671 | | | $ | (381) | | | $ | 2,290 | | | Franchise contracts | 9,700 | | | (1,389) | | | 8,311 | | | 9,700 | | | (850) | | | 8,850 | | | Reacquired franchise rights | 464 | | | (311) | | | 153 | | | 297 | | | (107) | | | 190 | | | $ | 12,835 | | | $ | (2,320) | | | $ | 10,515 | | | $ | 12,668 | | | $ | (1,338) | | | $ | 11,330 | | | Indefinite-lived intangible assets: | | | | | | | | | | | | | Del Taco trademark | $ | 283,500 | | | $ | — | | | $ | 283,500 | | | $ | 283,500 | | | $ | — | | | $ | 283,500 | | | $ | 283,500 | | | $ | — | | | $ | 283,500 | | | $ | 283,500 | | | $ | — | | | $ | 283,500 | |
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| Finite-lived Intangible Assets Amortization Expense |
The following table summarizes, as of September 29, 2024, the estimated amortization expense for each of the next five fiscal years (in thousands): | | | | | | | 2025 | $ | 796 | | | 2026 | 794 | | | 2027 | 807 | | | 2028 | 752 | | | 2029 and thereafter | 7,366 | | | Total | $ | 10,515 | |
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