GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

6 Months Ended

Apr. 17, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in the carrying amount of goodwill during fiscal 2022 and 2021 were as follows (in thousands):

Balance at September 27, 2020	$	47,161
Acquisition of Jack in the Box franchise-operated restaurants	613
Balance at October 3, 2021	47,774
Acquisition of Del Taco Restaurants, Inc.	281,710
Acquisition of Jack in the Box franchise-operated restaurants	274
Balance at April 17, 2022	$	329,758

Schedule of Intangible Assets

The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands):

	April 17, 2022						October 3, 2021
	Gross Amount		Accumulated Amortization		Net Amount		Gross Amount		Accumulated Amortization		Net Amount
Sublease assets	$	2,671	$	(39)	$	2,632	$	—	$	—	$	—
Franchise contracts	9,700		(62)		9,638		—		—		—
Reacquired franchise rights	557		(101)		456		542		(72)		470
Total	$	12,928	$	(202)	$	12,726	$	542	$	(72)	$	470

Schedule Of The Estimated Amortization Expense

The following table summarizes, as of April 17, 2022, the estimated amortization expense for each of the next five fiscal years (in thousands):

Remainder of 2022	$	423
2023	$	814
2024	$	814
2025	$	814
2026	$	811