GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

4 Months Ended

Jan. 22, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in the carrying amount of goodwill during fiscal 2023 and 2022 were as follows (in thousands):

	Jack in the Box		Del Taco		Total
Balance at October 2, 2022	$	136,099	$	230,722	$	366,821
Sale of Del Taco company-operated restaurants to franchisees	—		(7,238)		(7,238)
Sale of Jack in the Box company-operated restaurants to franchisees	(72)		—		(72)
Balance at January 22, 2023	$	136,027	$	223,484	$	359,511

Schedule of Intangible Assets

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

	January 22, 2023						October 2, 2022
	Gross Amount		Accumulated Amortization		Net Amount		Gross Amount		Accumulated Amortization		Net Amount
Definite-lived intangible assets:
Sublease assets	$	2,671	$	(214)	$	2,457	$	2,671	$	(139)	$	2,532
Franchise contracts	9,700		(476)		9,224		9,700		(311)		9,389
Reacquired franchise rights	376		(106)		270		530		(127)		403
	$	12,747	$	(796)	$	11,951	$	12,901	$	(577)	$	12,324
Indefinite-lived intangible assets:
Del Taco trademark	$	283,500	$	—	$	283,500	$	283,500	$	—	$	283,500
	$	283,500	$	—	$	283,500	$	283,500	$	—	$	283,500

Schedule of the Estimated Amortization Expense

The following table summarizes, as of January 22, 2023, the estimated amortization expense for each of the next five fiscal years (in thousands):

Remainder of 2023	$	556
2024	$	804
2025	$	804
2026	$	804
2027	$	804