CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 18, 2013	Sep. 25, 2013
Current assets:
Cash and cash equivalents	$ 78,460	$ 94,626
Investments	91,270	85,479
Receivables, net of allowance of $836 and $804, respectively	6,964	7,055
Inventories	6,618	6,475
Assets held for sale	461	561
Other current assets	3,284	3,290
Total current assets	187,057	197,486
Property and equipment, net	347,566	346,147
Goodwill	28,251	28,251
Other intangible assets, net	7,551	7,721
Other assets	11,163	11,239
Equity in investment partnerships	419,723	397,699
Total assets	1,001,311	988,543
Current liabilities:
Accounts payable	45,078	37,511
Accrued expenses	44,267	54,003
Deferred income taxes	7,257	5,511
Current portion of obligations under leases	6,346	6,239
Current portion of long-term debt	9,750	9,750
Total current liabilities	112,698	113,014
Deferred income taxes	91,601	84,525
Obligations under leases	104,558	106,247
Long-term debt	97,500	110,500
Other long-term liabilities	9,993	9,668
Total liabilities	416,350	423,954
Shareholders' equity
Common stock - $0.50 stated value, 2,500,000 shares authorized - 1,797,941 shares issued at December 18, 2013 and September 25, 2013, 1,588,428 and 1,588,376 shares outstanding (net of treasury stock), respectively	899	899
Additional paid-in capital	269,810	269,810
Retained earnings	364,830	348,339
Accumulated other comprehensive income	25,338	21,457
Treasury stock - at cost: 209,513 and 209,565 shares (includes 132,406 shares held by investment partnerships) at December 18, 2013 and September 25, 2013, respectively	(75,916)	(75,916)
Biglari Holdings Inc. shareholders' equity	584,961	564,589
Total liabilities and shareholders' equity	$ 1,001,311	$ 988,543