GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

4 Months Ended

Jan. 21, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in the carrying amount of goodwill during the quarter ended January 21, 2024 was as follows (in thousands):

	Jack in the Box		Del Taco		Total
Balance at October 1, 2023	$	136,027	$	193,959	$	329,986
Reclassified to assets held for sale	—		(403)		(403)
Balance at January 21, 2024	$	136,027	$	193,556	$	329,583

Schedule of Intangible Assets

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

	January 21, 2024						October 1, 2023
	Gross Amount		Accumulated Amortization		Net Amount		Gross Amount		Accumulated Amortization		Net Amount
Definite-lived intangible assets:
Sublease assets	$	2,671	$	(455)	$	2,216	$	2,671	$	(381)	$	2,290
Franchise contracts	9,700		(1,016)		8,684		9,700		(850)		8,850
Reacquired franchise rights	464		(113)		351		297		(107)		190
	$	12,835	$	(1,584)	$	11,251	$	12,668	$	(1,338)	$	11,330
Indefinite-lived intangible assets:
Del Taco trademark	$	283,500	$	—	$	283,500	$	283,500	$	—	$	283,500
	$	283,500	$	—	$	283,500	$	283,500	$	—	$	283,500

Schedule of the Estimated Amortization Expense

The following table summarizes, as of January 21, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):

Remainder of 2024	$	569
2025	816
2026	814
2027	827
2028	772
Thereafter	7,453
	$	11,251