Segment Reporting

9 Months Ended

Jul. 10, 2011

Segment Reporting

Segment Reporting

13. SEGMENT REPORTING

Reflecting the information currently being used in managing the Company as a two-branded restaurant operations business, our segments comprise results related to system restaurant operations for our Jack in the Box and Qdoba brands. This 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, both operating segments are considered reportable segments.

We measure and evaluate our segments based on segment earnings from operations. Summarized financial information concerning our reportable segments is shown in the following table (in thousands):

	Quarter						Year-to-Date
	July 10, 2011			July 4, 2010			July 10, 2011			July 4, 2010
Revenues by segment:
Jack in the Box restaurant operations segment	$	337,980		$	388,649		$	1,135,626		$	1,323,259
Qdoba restaurant operations segment		55,595			40,606			159,750			121,640
Distribution operations		125,704			94,039			393,753			289,419
Consolidated revenues	$	519,279		$	523,294		$	1,689,129		$	1,734,318
Earnings from operations by segment:
Jack in the Box restaurant operations segment	$	28,500		$	39,097		$	95,675		$	110,342
Qdoba restaurant operations segment		4,698			3,357			7,582			7,864
Distribution operations and other		(245	)		(606	)		(1,599	)		(1,477	)
Consolidated earnings from operations	$	32,953		$	41,848		$	101,658		$	116,729

Interest income and expense, income taxes and total assets are not reported for our segments, in accordance with our method of internal reporting.