JACK Jack in the Box Inc

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Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box® and Del Taco® restaurant brands.

On March 8, 2022, the Company acquired Del Taco Restaurants, Inc. (“Del Taco”) for cash according to the terms and conditions of the Agreement and Plan of Merger, dated as of December 5, 2021. Del Taco is a nationwide operator and franchisor of restaurants featuring fresh and fast Mexican and American inspired cuisines.

As of January 21, 2024, there were 144 company-operated and 2,048 franchise-operated Jack in the Box restaurants and 179 company-operated and 413 franchise-operated Del Taco restaurants.

References to the Company throughout these notes to condensed consolidated financial statements are made using the first person notations of “we,” “us” and “our.”

Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”).

These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K.

In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year.

Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 16 weeks (“quarter”) and 16 weeks (year-to-date”) ended January 21, 2024 and January 22, 2023, respectively, unless otherwise indicated.

Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.

Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.2 million and less than $0.1 million in 2024 and 2023, respectively.

Total contributions made by the Company are included in “Selling, general, and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter totaled $10.4 million and $12.2 million in 2024 and 2023, respectively.

Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased.

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The following table summarizes the activity in the allowance for doubtful accounts (in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Balance as of beginning of period			$	(4,146)					$	(5,975)
(Provision) reversal for expected credit losses			(21)						1,445
Balance as of end of period			$	(4,167)					$	(4,530)

Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill.

Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off.

Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values.

The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year.

Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test.

Recent accounting pronouncements — The Company reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a significant impact on its condensed consolidated financial statements.

Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants.

Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees, as well as sourcing fees for Jack in the Box franchise agreements.

Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the quarter ended January 21, 2024 (in thousands):

			Jack in the Box						Del Taco						Total
Company restaurant sales			$	132,057					$	91,983					$	224,040
Franchise rental revenues			105,578						7,618						113,196
Franchise royalties			61,323						9,454						70,777
Marketing fees			61,220						7,731						68,951
Technology and sourcing fees			6,142						1,839						7,981
Franchise fees and other services			2,020						533						2,553
Total revenue			$	368,340					$	119,158					$	487,498

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The following table disaggregates revenue by segment and primary source for the quarter ended January 22, 2023 (in thousands):

			Jack in the Box						Del Taco						Total
Company restaurant sales			$	126,142					$	144,049					$	270,191
Franchise rental revenues			106,096						2,734						108,830
Franchise royalties			67,569						6,934						74,503
Marketing fees			60,344						5,654						65,998
Technology and sourcing fees			4,969						718						5,687
Franchise fees and other services			1,797						90						1,887
Total revenue			$	366,917					$	160,179					$	527,096

In October 2022, a Jack in the Box franchise operator paid the Company $7.3 million in order to sell his restaurants to a new franchisee at the current standard royalty rate, which is lower than the royalty rate in the existing franchise agreements. The payment represented the difference between the existing royalty rate and the new royalty rate based on projected future sales for the remaining term of the existing agreements. The payment was non-refundable and not subject to any adjustments based on actual future sales. The Company determined the transaction represented the termination of the existing agreement rather than the transfer of an agreement between franchisees. As such, the $7.3 million was recognized in franchise royalty revenue during the first quarter of 2023.

Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets.

A summary of significant changes in contract liabilities is presented below (in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Deferred franchise and development fees at beginning of period			$	50,474					$	46,449
Revenue recognized			(1,988)						(1,639)
Additions			1,597						2,240
Deferred franchise and development fees at end of period			$	50,083					$	47,050

As of January 21, 2024, approximately $8.0 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening.

The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of January 21, 2024 (in thousands):

Remainder of 2024						$	3,626
2025						5,052
2026						4,721
2027						4,377
2028						3,748
Thereafter						20,570
						$	42,094

The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers, which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.

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Refranchisings — The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Restaurants sold to Jack in the Box franchisees			—						5
Restaurants sold to Del Taco franchisees			—						16
Proceeds from the sale of company-operated restaurants (1)			$	1,739					$	17,609
Net assets sold (primarily property and equipment)			—						(4,093)
Goodwill related to the sale of company-operated restaurants			—						(7,310)
Franchise fees			—						(577)
Sublease liabilities, net			—						(1,197)
Lease termination			—						(393)
Other (2)			(1,993)						(214)
(Loss) gain on the sale of company-operated restaurants			$	(254)					$	3,825

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(1)Amount in 2024 relates to additional proceeds received in connection with the extension of franchise agreements and the resolution of certain contingencies related to the sale of restaurants in the prior years.

(2)Amount in 2024 includes a $2.2 million impairment of assets held for sale related to a Del Taco refranchising transaction that is expected to close in the second quarter of 2024. Amount in 2023 includes $0.2 million related to prior year refranchising transactions.

Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of January 21, 2024 and October 1, 2023 have carrying amounts of $23.7 million and $13.9 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and iii) closed restaurant properties which we are marketing for sale.

Franchise acquisitions — During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $86 thousand as part of two separate transactions, and recognized related gains of $2.4 million. This amount is recorded in “Other operating expenses (income), net” in the accompanying condensed consolidated statements of earnings. For further information, see Note 8, Other operating expenses (income), net, below in the notes to the condensed consolidated financial statement. The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands):

			Sixteen Weeks Ended
			January 21, 2024
Restaurants acquired from Jack in the Box franchisees			—
Restaurants acquired from Del Taco franchisees			9
Purchase price (1)			$	(86)
Closing and acquisition costs			(43)
Property and equipment			3,612
Intangible assets			167
Operating lease right-of-use assets			3,211
Operating lease liabilities			(4,505)
Gain on the acquisition of franchise-operated restaurants			$	2,357

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(1)Comprised of outstanding receivables from franchisee forgiven upon acquisition.

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During the first quarter of 2023, the Company did not acquire any Jack in the Box or Del Taco franchise restaurants.

We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3).

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

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

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

Nature of leases — The Company owns restaurant sites and also leases restaurant sites from third parties. Some of these owned or leased sites are leased and/or subleased to franchisees. Initial terms of our real estate leases are generally 20 years, exclusive of options to renew, which are generally exercisable at our sole discretion for 1 to 20 years. In some instances, our leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurants also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. Variable lease costs include contingent rent, cost-of-living index adjustments, and payments for additional rent such as real estate taxes, insurance, and common area maintenance, which are excluded from the measurement of the lease liability.

As lessor, our leases and subleases primarily consist of restaurants that have been leased to franchisees in connection with refranchising transactions. Revenues from leasing arrangements with our franchisees are presented in “Franchise rental revenues” in the accompanying condensed consolidated statements of earnings, and the related expenses are presented in “Franchise occupancy expenses.”

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The following table presents rental income (in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Operating lease income - franchise			$	78,249					$	73,520
Variable lease income - franchise			34,598						35,235
Amortization of sublease assets and liabilities, net			349						75
Franchise rental revenues			$	113,196					$	108,830
Operating lease income - closed restaurants and other (1)			$	2,312					$	2,240

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(1)Primarily relates to closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

Financial assets and liabilities — The following table presents our financial assets and liabilities measured at fair value on a recurring basis (in thousands):

			Total						Quoted Prices in Active Markets for Identical Assets (2) (Level 1)						Significant Other Observable Inputs (2) (Level 2)						Significant Unobservable Inputs (2) (Level 3)
Fair value measurements as of January 21, 2024:
Non-qualified deferred compensation plan (1)			$	17,798					$	17,798					$	—					$	—
Total liabilities at fair value			$	17,798					$	17,798					$	—					$	—
Fair value measurements as of October 1, 2023:
Non-qualified deferred compensation plan (1)			$	15,051					$	15,051					$	—					$	—
Total liabilities at fair value			$	15,051					$	15,051					$	—					$	—

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(1)The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets.

(2)The Company did not have any transfers in or out of Level 1, 2 or 3.

The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of January 21, 2024 and October 1, 2023 (in thousands):

			January 21, 2024												October 1, 2023
			Carrying Amount						Fair Value						Carrying Amount						Fair Value
Series 2019 Class A-2 Notes			$	705,063					$	663,488					$	706,875					$	640,046
Series 2022 Class A-2 Notes			$	1,061,500					$	942,028					$	1,067,000					$	903,056

The fair value of the Class A-2 Notes was estimated using Level 2 inputs based on quoted market prices in markets that are not considered active markets.

Non-financial assets and liabilities — The Company’s non-financial instruments, which primarily consist of property and equipment, operating lease right-of-use assets, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis, or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value.

In connection with our impairment reviews performed during 2024, the Company impaired certain Del Taco assets held for sale. For further information, see Note 3, Summary of Refranchisings and Assets Held For Sale, in the notes to the condensed consolidated financial statements.

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Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Acquisition, integration, and strategic initiatives (1)			$	5,621					$	1,651
Costs of closed restaurants and other (2)			858						2,589
Accelerated depreciation			37						268
Gains on acquisition of restaurants (3)			(2,357)						—
Losses (gains) on disposition of property and equipment, net (4)			1,011						(10,009)
			$	5,170					$	(5,501)

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(1)Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees.

(2)Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants.

(3)Relates to the gains on acquisition of 9 Del Taco restaurants.

(4)In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. In 2024, our chief operating decision maker revised the method by which they determine performance and strategy for our segments. This change was made to reflect a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both 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, each operating segment is considered a reportable segment. This change to our segment reporting did not change our reporting units for goodwill.

The Company measures and evaluates our segments based on segment revenues and segment profit. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include certain unallocated costs such share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.”

Our measure of segment profit excludes depreciation and amortization, share-based compensation, company-owned life insurance (“COLI”) gains, net of changes in our non-qualified deferred compensation obligation supported by these policies, acquisition, integration, and strategic initiatives, losses (gains) on the sale of company-operated restaurants, gains on acquisition of restaurants, and amortization of favorable and unfavorable leases and subleases, net.

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The following table provides information related to our operating segments in each period (in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Revenues by segment:
Jack in the Box restaurant operations			$	368,340					$	366,917
Del Taco restaurant operations			119,158						160,179
Consolidated revenues			$	487,498					$	527,096
Segment profit reconciliation:
Jack in the Box segment profit			$	116,043					$	128,780
Del Taco segment profit			10,741						16,236
Shared services and unallocated costs			(25,203)						(28,506)
Depreciation and amortization			18,473						19,402
Acquisition, integration, and strategic initiatives			5,621						1,651
Share-based compensation			4,820						3,534
Net COLI gains			(4,834)						(5,724)
Losses (gains) on the sale of company-operated restaurants			254						(3,825)
Gains on acquisition of restaurants			(2,357)						—
Amortization of favorable and unfavorable leases and subleases, net			124						541
Earnings from operations			$	79,480					$	100,931

The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

The income tax provisions reflect a year-to-date effective tax rate of 26.9% in 2024, as compared to 26.7% in fiscal year 2023. The major component of the year-over-year increase in tax rates was an increase in the impact of non-deductible officers’ compensation.

Defined benefit pension plans — The Company sponsors two defined benefit pension plans, a frozen “Qualified Plan” covering substantially all full-time employees hired prior to January 1, 2011, and an unfunded supplemental executive retirement plan (“SERP”) which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007. Benefits under both plans are based on the employee’s years of service and compensation over defined periods of employment.

Post-retirement healthcare plans — The Company also sponsors two healthcare plans, closed to new participants, that provide post-retirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and they contain other cost-sharing features such as deductibles and coinsurance.

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Net periodic benefit cost (credit) — The components of net periodic benefit cost (credit) in each period were as follows (in thousands): 

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Defined benefit pension plans:
Interest cost			$	5,839					$	5,913
Expected return on plan assets			(4,609)						(4,648)
Actuarial losses (1)			933						944
Amortization of unrecognized prior service costs (1)			5						6
Net periodic benefit cost			$	2,168					$	2,215
Post-retirement healthcare plans:
Interest cost			$	219					$	215
Actuarial gains (1)			(281)						(286)
Net periodic benefit credit			$	(62)					$	(71)

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(1)Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”

Future cash flows — The Company’s policy is to fund our plans at or above the minimum required by law. As of the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2024 contributions are as follows (in thousands):

			SERP						Post-Retirement Healthcare Plans
Net year-to-date contributions			$	1,310					$	388
Remaining estimated net contributions during fiscal 2024			$	3,828					$	717

The Company continues to evaluate contributions to our Qualified Plan based on changes in pension assets as a result of asset performance in the current market and the economic environment. The Company does not anticipate making any contributions to our Qualified Plan in fiscal 2024.

Repurchases of common stock — The Company repurchased 0.3 million shares of its common stock in the first quarter of fiscal 2024 for an aggregate cost of $25.2 million, including applicable excise tax. As of January 21, 2024, there was $225.0 million remaining under share repurchase programs authorized by the Board of Directors which do not expire.

Dividends — During the first quarter of fiscal 2024, the Board of Directors declared a cash dividend of $0.44 per common share totaling $8.7 million. Future dividends are subject to approval by our Board of Directors.

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The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding (in thousands):

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Weighted-average shares outstanding – basic			19,893						20,921
Effect of potentially dilutive securities:
Nonvested stock awards and units			145						79
Performance share awards			13						—
Weighted-average shares outstanding – diluted			20,051						21,000
Excluded from diluted weighted-average shares outstanding:
Antidilutive			24						23
Performance conditions not satisfied at the end of the period			136						112

Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in our financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. As of January 21, 2024, the Company had accruals of $15.4 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our consolidated balance sheet. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated, or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. The Company regularly reviews contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Any estimate is not an indication of expected loss, if any, or of the Company’s maximum possible loss exposure and the ultimate amount of loss may differ materially from these estimates in the near term.

Gessele v. Jack in the Box Inc. — In August 2010, five former Jack in the Box employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that Jack in the Box failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. In 2016, the court dismissed the federal claims and those relating to franchise employees. In June 2017, the court granted class certification with respect to state law claims of improper deductions and late payment of final wages. The parties participated in a voluntary mediation on March 16, 2020, but the matter did not settle. On October 24, 2022, a jury awarded plaintiffs approximately $6.4 million in damages and penalties. The Company continues to dispute liability and the damage award and will defend against both through post-trial motions and all other available appellate remedies. As of January 21, 2024, the Company has accrued the verdict amount above, as well as estimated pre-judgment and post-judgment interest and an estimated fee award, for an additional $8.6 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet. The Company will continue to accrue for post-judgment interest until the matter is resolved.

Torrez — In March 2014, a former Del Taco employee filed a purported Private Attorneys General Act claim and class action alleging various causes of action under California’s labor, wage, and hour laws. The plaintiff generally alleges Del Taco did not appropriately provide meal and rest breaks and failed to pay wages and reimburse business expenses to its California non-exempt employees. On November 12, 2021, the court granted, in part, the plaintiff's motion for class certification. The parties participated in voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding which obligated the Company to pay a gross settlement amount of $50.0 million, for which in exchange we will be released from all claims by the parties. On August 8, 2023, the court issued its final approval of the settlement and on August 9, 2023 final judgement was entered. The Company made its first payment of half of the settlement amount on August 28, 2023. Payment of the second half was made on November 27, 2023. As of January 21, 2024, the Company does not have any further amounts accrued on our condensed consolidated balance sheet for this matter.

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J&D Restaurant Group — On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers the former franchisee presented. The parties participated in a mediation in April 2021, and again in December 2022, but the matter did not settle. Trial commenced on January 9, 2023. On February 8, 2023, the jury returned a verdict finding the Company had not breached any contracts in terminating the franchise agreements or denying the proposed buyers. However, while the jury also found the Company had not violated the California Unfair Practices Act, it found for the plaintiff on the claim for breach of implied covenant of good faith and fair dealing, and awarded $8.0 million in damages. On May 9, 2023, the court granted the Company’s post-trial motion, overturning the jury verdict and ordering the plaintiff take nothing on its claims. As a result, the Company reversed the prior $8.0 million accrual, and as of January 21, 2024, the Company has no amounts accrued for this case on its condensed consolidated balance sheet. The Plaintiff has appealed the trial court’s post-trial rulings.

Other legal matters — In addition to the matters described above, we are subject to normal and routine litigation brought by former or current employees, customers, franchisees, vendors, landlords, shareholders, or others. We intend to defend ourselves in any such matters. Some of these matters may be covered, at least in part, by insurance or other third-party indemnity obligation. We record receivables from third party insurers when recovery has been determined to be probable.

Lease guarantees — We remain contingently liable for certain leases relating to our former Qdoba business which we sold in fiscal 2018. Under the Qdoba Purchase Agreement, the buyer has indemnified the Company of all claims related to these guarantees. As of January 21, 2024, the maximum potential liability of future undiscounted payments under these leases is approximately $21.8 million. The lease terms extend for a maximum of approximately 14 more years and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event of default, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. The Company has not recorded a liability for these guarantees as we believe the likelihood of making any future payments is remote.

			Sixteen Weeks Ended
			January 21, 2024						January 22, 2023
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment			$	6,053					$	4,147
Increase in dividends accrued or converted to common stock equivalents			$	74					$	68
Right-of use assets obtained in exchange for operating lease obligations			$	70,583					$	54,246

---

			January 21, 2024						October 1, 2023
Accounts and other receivables, net:
Trade			$	56,099					$	93,660
Notes receivable, current portion			2,262						2,262
Income tax receivable			755						949
Other			8,302						6,953
Allowance for doubtful accounts			(4,167)						(4,146)
			$	63,251					$	99,678
Property and equipment, net
Land			$	94,151					$	92,007
Buildings			971,656						968,221
Restaurant and other equipment			162,496						166,714
Construction in progress			33,020						31,647
			1,261,323						1,258,589
Less accumulated depreciation and amortization			(845,375)						(846,559)
			$	415,948					$	412,030
Other assets, net:
Company-owned life insurance policies			$	119,366					$	113,205
Deferred rent receivable			41,538						41,947
Franchise tenant improvement allowance			44,381						43,590
Notes receivable, less current portion			11,406						11,927
Other			30,357						30,038
			$	247,048					$	240,707
Accrued liabilities:
Legal accruals			$	15,350					$	40,877
Income tax liabilities			796						58,155
Payroll and related taxes			32,962						49,521
Insurance			30,854						31,349
Sales and property taxes			25,936						30,508
Deferred rent income			5,500						19,397
Advertising			5,160						15,597
Deferred franchise and development fees			5,998						5,952
Other			45,232						50,822
			$	167,788					$	302,178
Other long-term liabilities:
Defined benefit pension plans			$	48,045					$	48,375
Deferred franchise and development fees			44,082						44,522
Other			51,745						50,226
			$	143,872					$	143,123

Refranchising — Subsequent to the end of the first quarter of 2024, the Company signed an agreement to refranchise 13 restaurants in Atlanta.

Dividends — On February 16, 2024, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on March 27, 2024, to shareholders of record as of the close of business on March 15, 2024.

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v3.24.0.1

COVER PAGE - shares	4 Months Ended
	Jan. 21, 2024	Feb. 15, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jan. 21, 2024
Document Transition Report	false
Entity File Number	1-9390
Entity Registrant Name	JACK IN THE BOX INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-2698708
Entity Address, Address Line One	9357 Spectrum Center Blvd.
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92123
City Area Code	858
Local Phone Number	571-2121
Title of 12(b) Security	Common Stock
Trading Symbol	JACK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		19,536,206
Entity Central Index Key	0000807882
Current Fiscal Year End Date	--09-29
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false

v3.24.0.1

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 21, 2024	Oct. 01, 2023
Current assets:
Cash	$ 53,975	$ 157,653
Restricted cash	28,559	28,254
Accounts and other receivables, net	63,251	99,678
Inventories	4,381	3,896
Prepaid expenses	8,982	16,911
Current assets held for sale	23,656	13,925
Other current assets	6,109	5,667
Total current assets	188,913	325,984
Property and equipment:
Property and equipment, at cost	1,261,323	1,258,589
Less accumulated depreciation and amortization	(845,375)	(846,559)
Property and equipment, net	415,948	412,030
Other assets:
Operating lease right-of-use assets	1,411,019	1,397,555
Intangible assets, net	11,251	11,330
Trademarks	283,500	283,500
Goodwill	329,583	329,986
Other assets, net	247,048	240,707
Total other assets	2,282,401	2,263,078
Total assets	2,887,262	3,001,092
Current liabilities:
Current maturities of long-term debt	29,941	29,964
Current operating lease liabilities	159,045	142,518
Accounts payable	70,135	84,960
Accrued liabilities	167,788	302,178
Total current liabilities	426,909	559,620
Long-term liabilities:
Long-term debt, net of current maturities	1,718,813	1,724,933
Long-term operating lease liabilities, net of current portion	1,277,947	1,265,514
Deferred tax liabilities	27,878	26,229
Other long-term liabilities	143,872	143,123
Total long-term liabilities	3,168,510	3,159,799
Stockholders’ deficit:
Preferred stock $0.01 par value, 15,000,000 shares authorized, none issued	0	0
Common stock $0.01 par value, 175,000,000 shares authorized, 82,752,989 and 82,645,814 issued, respectively	827	826
Capital in excess of par value	524,970	520,076
Retained earnings	1,967,555	1,937,598
Accumulated other comprehensive loss	(51,306)	(51,790)
Treasury stock, at cost, 63,218,724 and 62,910,964 shares, respectively	(3,150,203)	(3,125,037)
Total stockholders’ deficit	(708,157)	(718,327)
Total liabilities and stockholders' equity	$ 2,887,262	$ 3,001,092

v3.24.0.1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 21, 2024	Oct. 01, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	175,000,000	175,000,000
Common stock, shares issued (in shares)	82,752,989	82,645,814
Treasury stock (in shares)	63,218,724	62,910,964

v3.24.0.1

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Revenues	$ 487,498	$ 527,096
Operating costs and expenses, net:
Food and packaging	64,132	81,933
Payroll and employee benefits	73,054	88,641
Occupancy and other	42,053	51,371
Franchise occupancy expenses	72,624	67,224
Franchise support and other costs	5,194	1,877
Selling, general and administrative expenses	46,365	50,142
Depreciation and amortization	18,473	19,402
Pre-opening costs	465	331
Other operating expenses (income), net	5,170	(5,501)
Losses (gains) on the sale of company-operated restaurants	254	(3,825)
Total operating costs and expenses	408,018	426,165
Earnings from operations	79,480	100,931
Other pension and post-retirement expenses, net	2,106	2,144
Interest expense, net	24,486	26,148
Earnings before income taxes	52,888	72,639
Income taxes	14,205	19,385
Net earnings	$ 38,683	$ 53,254
Earnings per share:
Basic (in USD per share)	$ 1.94	$ 2.55
Diluted (in USD per share)	1.93	2.54
Cash dividends declared per common share (in USD per share)	$ 0.44	$ 0.44
Company restaurant sales
Revenues	$ 224,040	$ 270,191
Franchise rental revenues
Revenues	113,196	108,830
Operating costs and expenses, net:
Franchise advertising and other services expenses	80,234	74,570
Franchise royalties and other
Revenues	73,330	76,390
Franchise contributions for advertising and other services
Revenues	$ 76,932	$ 71,685

v3.24.0.1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Statement of Comprehensive Income [Abstract]
Net earnings	$ 38,683	$ 53,254
Other comprehensive income:
Actuarial losses and prior service costs reclassified to earnings	657	664
Tax effect	(173)	(175)
Other comprehensive income, net of taxes	484	489
Comprehensive income	$ 39,167	$ 53,743

v3.24.0.1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		4 Months Ended
		Jan. 21, 2024	Jan. 22, 2023
Cash flows from operating activities:
Net earnings		$ 38,683	$ 53,254
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization		18,473	19,402
Amortization of franchise tenant improvement allowances and incentives		1,418	1,215
Deferred finance cost amortization		1,493	1,616
Excess tax (benefits) deficiency from share-based compensation arrangements		(9)	143
Deferred income taxes		(719)	3,385
Share-based compensation expense		4,820	3,534
Pension and post-retirement expense		2,106	2,144
Gains on cash surrender value of company-owned life insurance		(6,161)	(6,631)
Losses (gains) on the sale of company-operated restaurants		254	(3,825)
Gains on acquisition of restaurants	[1]	(2,357)	0
Losses (gains) on the disposition of property and equipment, net	[2]	1,011	(10,009)
Impairment charges and other		28	483
Changes in assets and liabilities, excluding acquisitions:
Accounts and other receivables		40,139	37,813
Inventories		(484)	194
Prepaid expenses and other current assets		9,587	6,953
Operating lease right-of-use assets and lease liabilities		12,208	11,281
Accounts payable		(13,826)	(31,285)
Accrued liabilities		(125,861)	(24,677)
Pension and post-retirement contributions		(1,698)	(1,688)
Franchise tenant improvement allowance and incentive disbursements		(523)	(527)
Other		(1,257)	(303)
Cash flows (used in) provided by operating activities		(22,675)	62,472
Cash flows from investing activities:
Purchases of property and equipment		(38,829)	(24,028)
Proceeds from the sale of property and equipment		516	22,103
Proceeds from the sale of company-operated restaurants		1,739	17,609
Cash flows (used in) provided by investing activities		(36,574)	15,684
Cash flows from financing activities:
Principal repayments on debt		(7,481)	(7,557)
Dividends paid on common stock		(8,652)	(9,154)
Proceeds from issuance of common stock		1	0
Repurchases of common stock		(25,000)	(14,999)
Payroll tax payments for equity award issuances		(2,992)	(868)
Cash flows used in financing activities		(44,124)	(32,578)
Net (decrease) increase in cash and restricted cash		(103,373)	45,578
Cash and restricted cash at beginning of period		185,907	136,040
Cash and restricted cash at end of period		$ 82,534	$ 181,618
[1] gains on acquisition of 9 Del Taco restaurants. [2] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale

v3.24.0.1

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Beginning balance (in shares) at Oct. 02, 2022		82,581
Beginning balance at Oct. 02, 2022	$ (736,192)	$ 826	$ 508,323	$ 1,842,947	$ (53,982)	$ (3,034,306)
Shares issued under stock plans, including tax benefit (in shares)		36
Share-based compensation	3,534		3,534
Dividends declared	(9,154)		67	(9,221)
Purchases of treasury stock	(14,999)					(14,999)
Net earnings	53,254			53,254
Other comprehensive income	489				489
Ending balance (in shares) at Jan. 22, 2023		82,617
Ending balance at Jan. 22, 2023	(703,068)	$ 826	511,924	1,886,980	(53,493)	(3,049,305)
Beginning balance (in shares) at Oct. 01, 2023		82,646
Beginning balance at Oct. 01, 2023	(718,327)	$ 826	520,076	1,937,598	(51,790)	(3,125,037)
Shares issued under stock plans, including tax benefit (in shares)		107
Shares issued under stock plans, including tax benefit	1	$ 1
Share-based compensation	4,820		4,820
Dividends declared	(8,652)		74	(8,726)
Purchases of treasury stock	(25,166)					(25,166)
Net earnings	38,683			38,683
Other comprehensive income	484				484
Ending balance (in shares) at Jan. 21, 2024		82,753
Ending balance at Jan. 21, 2024	$ (708,157)	$ 827	$ 524,970	$ 1,967,555	$ (51,306)	$ (3,150,203)

v3.24.0.1

BASIS OF PRESENTATION	4 Months Ended
	Jan. 21, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box® and Del Taco® restaurant brands. On March 8, 2022, the Company acquired Del Taco Restaurants, Inc. (“Del Taco”) for cash according to the terms and conditions of the Agreement and Plan of Merger, dated as of December 5, 2021. Del Taco is a nationwide operator and franchisor of restaurants featuring fresh and fast Mexican and American inspired cuisines. As of January 21, 2024, there were 144 company-operated and 2,048 franchise-operated Jack in the Box restaurants and 179 company-operated and 413 franchise-operated Del Taco restaurants. References to the Company throughout these notes to condensed consolidated financial statements are made using the first person notations of “we,” “us” and “our.” Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year. Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 16 weeks (“quarter”) and 16 weeks (year-to-date”) ended January 21, 2024 and January 22, 2023, respectively, unless otherwise indicated. Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates. Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.2 million and less than $0.1 million in 2024 and 2023, respectively. Total contributions made by the Company are included in “Selling, general, and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter totaled $10.4 million and $12.2 million in 2024 and 2023, respectively. Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased. The following table summarizes the activity in the allowance for doubtful accounts (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Balance as of beginning of period $ (4,146) $ (5,975) (Provision) reversal for expected credit losses (21) 1,445  Balance as of end of period $ (4,167) $ (4,530) Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill. Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test. Recent accounting pronouncements — The Company reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a significant impact on its condensed consolidated financial statements.

v3.24.0.1

REVENUE	4 Months Ended
	Jan. 21, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Nature of products and services — The Company derives revenue from retail sales at Jack in the Box and Del Taco company-operated restaurants and rental revenue, royalties, advertising, and franchise and other fees from franchise-operated restaurants. Our franchise arrangements generally provide for an initial franchise fee per restaurant for a 20-year term, and generally require that franchisees pay royalty and marketing fees based upon a percentage of gross sales. The agreements also require franchisees to pay technology fees, as well as sourcing fees for Jack in the Box franchise agreements. Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the quarter ended January 21, 2024 (in thousands): Jack in the Box Del Taco Total Company restaurant sales $ 132,057  $ 91,983  $ 224,040  Franchise rental revenues 105,578  7,618  113,196  Franchise royalties 61,323  9,454  70,777  Marketing fees 61,220  7,731  68,951  Technology and sourcing fees 6,142  1,839  7,981  Franchise fees and other services 2,020  533  2,553  Total revenue $ 368,340  $ 119,158  $ 487,498  The following table disaggregates revenue by segment and primary source for the quarter ended January 22, 2023 (in thousands): Jack in the Box Del Taco Total Company restaurant sales $ 126,142  $ 144,049  $ 270,191  Franchise rental revenues 106,096  2,734  108,830  Franchise royalties 67,569  6,934  74,503  Marketing fees 60,344  5,654  65,998  Technology and sourcing fees 4,969  718  5,687  Franchise fees and other services 1,797  90  1,887  Total revenue $ 366,917  $ 160,179  $ 527,096  In October 2022, a Jack in the Box franchise operator paid the Company $7.3 million in order to sell his restaurants to a new franchisee at the current standard royalty rate, which is lower than the royalty rate in the existing franchise agreements. The payment represented the difference between the existing royalty rate and the new royalty rate based on projected future sales for the remaining term of the existing agreements. The payment was non-refundable and not subject to any adjustments based on actual future sales. The Company determined the transaction represented the termination of the existing agreement rather than the transfer of an agreement between franchisees. As such, the $7.3 million was recognized in franchise royalty revenue during the first quarter of 2023. Contract liabilities — Contract liabilities consist of deferred revenue resulting from initial franchise and development fees received from franchisees for new restaurant openings or new franchise terms, which are recognized over the franchise term. The Company classifies these contract liabilities as “Accrued liabilities” and “Other long-term liabilities” in our condensed consolidated balance sheets. A summary of significant changes in contract liabilities is presented below (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Deferred franchise and development fees at beginning of period $ 50,474  $ 46,449  Revenue recognized (1,988) (1,639) Additions 1,597  2,240  Deferred franchise and development fees at end of period $ 50,083  $ 47,050  As of January 21, 2024, approximately $8.0 million of development fees related to unopened restaurants are included in deferred revenue. Timing of revenue recognition for development fees related to unopened restaurants is dependent upon the timing of restaurant openings and are recognized over the franchise term at the date of opening. The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of January 21, 2024 (in thousands): Remainder of 2024 $ 3,626  2025 5,052  2026 4,721  2027 4,377  2028 3,748  Thereafter 20,570  $ 42,094  The Company has applied the optional exemption, as provided for under ASC Topic 606, Revenue from Contracts with Customers, which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.

v3.24.0.1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE	4 Months Ended
	Jan. 21, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE	SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE Refranchisings — The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Restaurants sold to Jack in the Box franchisees —  5  Restaurants sold to Del Taco franchisees —  16  Proceeds from the sale of company-operated restaurants (1) $ 1,739  $ 17,609  Net assets sold (primarily property and equipment) —  (4,093) Goodwill related to the sale of company-operated restaurants —  (7,310) Franchise fees —  (577) Sublease liabilities, net —  (1,197) Lease termination —  (393) Other (2) (1,993) (214) (Loss) gain on the sale of company-operated restaurants $ (254) $ 3,825  ____________________________ (1)Amount in 2024 relates to additional proceeds received in connection with the extension of franchise agreements and the resolution of certain contingencies related to the sale of restaurants in the prior years. (2)Amount in 2024 includes a $2.2 million impairment of assets held for sale related to a Del Taco refranchising transaction that is expected to close in the second quarter of 2024. Amount in 2023 includes $0.2 million related to prior year refranchising transactions. Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of January 21, 2024 and October 1, 2023 have carrying amounts of $23.7 million and $13.9 million, respectively. These amounts relate to i) company-owned restaurants to be refranchised, ii) operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and iii) closed restaurant properties which we are marketing for sale.

v3.24.0.1

FRANCHISE ACQUISITIONS	4 Months Ended
	Jan. 21, 2024
Business Combination and Asset Acquisition [Abstract]
FRANCHISE ACQUISTIONS	FRANCHISE ACQUISITIONS Franchise acquisitions — During the first quarter of 2024, the Company acquired 9 Del Taco franchise restaurants for $86 thousand as part of two separate transactions, and recognized related gains of $2.4 million. This amount is recorded in “Other operating expenses (income), net” in the accompanying condensed consolidated statements of earnings. For further information, see Note 8, Other operating expenses (income), net, below in the notes to the condensed consolidated financial statement. The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands): Sixteen Weeks Ended January 21, 2024 Restaurants acquired from Jack in the Box franchisees —  Restaurants acquired from Del Taco franchisees 9  Purchase price (1) $ (86) Closing and acquisition costs (43) Property and equipment 3,612  Intangible assets 167  Operating lease right-of-use assets 3,211  Operating lease liabilities (4,505) Gain on the acquisition of franchise-operated restaurants $ 2,357  ____________________________ (1)Comprised of outstanding receivables from franchisee forgiven upon acquisition. During the first quarter of 2023, the Company did not acquire any Jack in the Box or Del Taco franchise restaurants. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3).

v3.24.0.1

GOODWILL AND INTANGIBLE ASSETS, NET	4 Months Ended
	Jan. 21, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET 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  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  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

v3.24.0.1

LEASES	4 Months Ended
	Jan. 21, 2024
Leases [Abstract]
LEASES	LEASES Nature of leases — The Company owns restaurant sites and also leases restaurant sites from third parties. Some of these owned or leased sites are leased and/or subleased to franchisees. Initial terms of our real estate leases are generally 20 years, exclusive of options to renew, which are generally exercisable at our sole discretion for 1 to 20 years. In some instances, our leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurants also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. Variable lease costs include contingent rent, cost-of-living index adjustments, and payments for additional rent such as real estate taxes, insurance, and common area maintenance, which are excluded from the measurement of the lease liability. As lessor, our leases and subleases primarily consist of restaurants that have been leased to franchisees in connection with refranchising transactions. Revenues from leasing arrangements with our franchisees are presented in “Franchise rental revenues” in the accompanying condensed consolidated statements of earnings, and the related expenses are presented in “Franchise occupancy expenses.” The following table presents rental income (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Operating lease income - franchise $ 78,249  $ 73,520  Variable lease income - franchise 34,598  35,235  Amortization of sublease assets and liabilities, net 349  75  Franchise rental revenues $ 113,196  $ 108,830  Operating lease income - closed restaurants and other (1) $ 2,312  $ 2,240  ____________________________ (1)Primarily relates to closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

v3.24.0.1

FAIR VALUE MEASUREMENTS	4 Months Ended
	Jan. 21, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Financial assets and liabilities — The following table presents our financial assets and liabilities measured at fair value on a recurring basis (in thousands): Total Quoted Prices in Active Markets for Identical Assets (2) (Level 1) Significant Other Observable Inputs (2) (Level 2) Significant Unobservable Inputs (2) (Level 3) Fair value measurements as of January 21, 2024: Non-qualified deferred compensation plan (1) $ 17,798  $ 17,798  $ —  $ —  Total liabilities at fair value $ 17,798  $ 17,798  $ —  $ —  Fair value measurements as of October 1, 2023: Non-qualified deferred compensation plan (1) $ 15,051  $ 15,051  $ —  $ —  Total liabilities at fair value $ 15,051  $ 15,051  $ —  $ —  ____________________________ (1)The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. (2)The Company did not have any transfers in or out of Level 1, 2 or 3. The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of January 21, 2024 and October 1, 2023 (in thousands): January 21, 2024 October 1, 2023 Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 705,063  $ 663,488  $ 706,875  $ 640,046  Series 2022 Class A-2 Notes $ 1,061,500  $ 942,028  $ 1,067,000  $ 903,056  The fair value of the Class A-2 Notes was estimated using Level 2 inputs based on quoted market prices in markets that are not considered active markets. Non-financial assets and liabilities — The Company’s non-financial instruments, which primarily consist of property and equipment, operating lease right-of-use assets, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis, or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value. In connection with our impairment reviews performed during 2024, the Company impaired certain Del Taco assets held for sale. For further information, see Note 3, Summary of Refranchisings and Assets Held For Sale, in the notes to the condensed consolidated financial statements.

v3.24.0.1

OTHER OPERATING (INCOME) EXPENSES, NET	4 Months Ended
	Jan. 21, 2024
Restructuring and Related Activities [Abstract]
OTHER OPERATING EXPENSE, NET	OTHER OPERATING EXPENSES (INCOME), NET Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Acquisition, integration, and strategic initiatives (1) $ 5,621  $ 1,651  Costs of closed restaurants and other (2) 858  2,589  Accelerated depreciation 37  268  Gains on acquisition of restaurants (3) (2,357) —  Losses (gains) on disposition of property and equipment, net (4) 1,011  (10,009) $ 5,170  $ (5,501) ____________________________ (1)Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. (2)Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. (3)Relates to the gains on acquisition of 9 Del Taco restaurants. (4)In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

v3.24.0.1

SEGMENT REPORTING	4 Months Ended
	Jan. 21, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company’s principal business consists of developing, operating and franchising our Jack in the Box and Del Taco restaurant brands, each of which is considered a reportable operating segment. In 2024, our chief operating decision maker revised the method by which they determine performance and strategy for our segments. This change was made to reflect a shared-services model whereby each brand’s results of operations are assessed separately and do not include costs related to certain corporate functions which support both 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, each operating segment is considered a reportable segment. This change to our segment reporting did not change our reporting units for goodwill. The Company measures and evaluates our segments based on segment revenues and segment profit. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include certain unallocated costs such share-based compensation. These costs are reflected in the caption “Shared services and unallocated costs.” Our measure of segment profit excludes depreciation and amortization, share-based compensation, company-owned life insurance (“COLI”) gains, net of changes in our non-qualified deferred compensation obligation supported by these policies, acquisition, integration, and strategic initiatives, losses (gains) on the sale of company-operated restaurants, gains on acquisition of restaurants, and amortization of favorable and unfavorable leases and subleases, net. The following table provides information related to our operating segments in each period (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Revenues by segment: Jack in the Box restaurant operations $ 368,340  $ 366,917  Del Taco restaurant operations 119,158  160,179  Consolidated revenues $ 487,498  $ 527,096  Segment profit reconciliation: Jack in the Box segment profit $ 116,043  $ 128,780  Del Taco segment profit 10,741  16,236  Shared services and unallocated costs (25,203) (28,506) Depreciation and amortization 18,473  19,402  Acquisition, integration, and strategic initiatives 5,621  1,651  Share-based compensation 4,820  3,534  Net COLI gains (4,834) (5,724) Losses (gains) on the sale of company-operated restaurants 254  (3,825) Gains on acquisition of restaurants (2,357) —  Amortization of favorable and unfavorable leases and subleases, net 124  541  Earnings from operations $ 79,480  $ 100,931  The Company does not evaluate, manage or measure performance of segments using asset, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.

v3.24.0.1

INCOME TAXES	4 Months Ended
	Jan. 21, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax provisions reflect a year-to-date effective tax rate of 26.9% in 2024, as compared to 26.7% in fiscal year 2023. The major component of the year-over-year increase in tax rates was an increase in the impact of non-deductible officers’ compensation.

v3.24.0.1

RETIREMENT PLANS	4 Months Ended
	Jan. 21, 2024
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS Defined benefit pension plans — The Company sponsors two defined benefit pension plans, a frozen “Qualified Plan” covering substantially all full-time employees hired prior to January 1, 2011, and an unfunded supplemental executive retirement plan (“SERP”) which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007. Benefits under both plans are based on the employee’s years of service and compensation over defined periods of employment. Post-retirement healthcare plans — The Company also sponsors two healthcare plans, closed to new participants, that provide post-retirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and they contain other cost-sharing features such as deductibles and coinsurance. Net periodic benefit cost (credit) — The components of net periodic benefit cost (credit) in each period were as follows (in thousands):  Sixteen Weeks Ended January 21, 2024 January 22, 2023 Defined benefit pension plans: Interest cost $ 5,839  $ 5,913  Expected return on plan assets (4,609) (4,648) Actuarial losses (1) 933  944  Amortization of unrecognized prior service costs (1) 5  6  Net periodic benefit cost $ 2,168  $ 2,215  Post-retirement healthcare plans: Interest cost $ 219  $ 215  Actuarial gains (1) (281) (286) Net periodic benefit credit $ (62) $ (71) ____________________________ (1)Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.” Future cash flows — The Company’s policy is to fund our plans at or above the minimum required by law. As of the date of our last actuarial funding valuation, there was no minimum contribution funding requirement for the Qualified Plan. Details regarding 2024 contributions are as follows (in thousands): SERP Post-Retirement Healthcare Plans Net year-to-date contributions $ 1,310  $ 388  Remaining estimated net contributions during fiscal 2024 $ 3,828  $ 717  The Company continues to evaluate contributions to our Qualified Plan based on changes in pension assets as a result of asset performance in the current market and the economic environment. The Company does not anticipate making any contributions to our Qualified Plan in fiscal 2024.

v3.24.0.1

STOCKHOLDERS EQUITY AND REPURCHAES OF COMMON STOCK	4 Months Ended
	Jan. 21, 2024
Stockholders' Equity Note [Abstract]
STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK	STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK Repurchases of common stock — The Company repurchased 0.3 million shares of its common stock in the first quarter of fiscal 2024 for an aggregate cost of $25.2 million, including applicable excise tax. As of January 21, 2024, there was $225.0 million remaining under share repurchase programs authorized by the Board of Directors which do not expire. Dividends — During the first quarter of fiscal 2024, the Board of Directors declared a cash dividend of $0.44 per common share totaling $8.7 million. Future dividends are subject to approval by our Board of Directors.

v3.24.0.1

AVERAGE SHARES OUTSTANDING	4 Months Ended
	Jan. 21, 2024
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
AVERAGE SHARES OUTSTANDING	AVERAGE SHARES OUTSTANDING The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Weighted-average shares outstanding – basic 19,893  20,921  Effect of potentially dilutive securities: Nonvested stock awards and units 145  79  Performance share awards 13  —  Weighted-average shares outstanding – diluted 20,051  21,000  Excluded from diluted weighted-average shares outstanding: Antidilutive 24  23  Performance conditions not satisfied at the end of the period 136  112

v3.24.0.1

COMMITMENTS AND CONTINGENCIES	4 Months Ended
	Jan. 21, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in our financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. As of January 21, 2024, the Company had accruals of $15.4 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our consolidated balance sheet. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated, or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. The Company regularly reviews contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Any estimate is not an indication of expected loss, if any, or of the Company’s maximum possible loss exposure and the ultimate amount of loss may differ materially from these estimates in the near term. Gessele v. Jack in the Box Inc. — In August 2010, five former Jack in the Box employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that Jack in the Box failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. In 2016, the court dismissed the federal claims and those relating to franchise employees. In June 2017, the court granted class certification with respect to state law claims of improper deductions and late payment of final wages. The parties participated in a voluntary mediation on March 16, 2020, but the matter did not settle. On October 24, 2022, a jury awarded plaintiffs approximately $6.4 million in damages and penalties. The Company continues to dispute liability and the damage award and will defend against both through post-trial motions and all other available appellate remedies. As of January 21, 2024, the Company has accrued the verdict amount above, as well as estimated pre-judgment and post-judgment interest and an estimated fee award, for an additional $8.6 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet. The Company will continue to accrue for post-judgment interest until the matter is resolved. Torrez — In March 2014, a former Del Taco employee filed a purported Private Attorneys General Act claim and class action alleging various causes of action under California’s labor, wage, and hour laws. The plaintiff generally alleges Del Taco did not appropriately provide meal and rest breaks and failed to pay wages and reimburse business expenses to its California non-exempt employees. On November 12, 2021, the court granted, in part, the plaintiff's motion for class certification. The parties participated in voluntary mediation on May 24, 2022 and June 3, 2022. On June 4, 2022, we entered into a Settlement Memorandum of Understanding which obligated the Company to pay a gross settlement amount of $50.0 million, for which in exchange we will be released from all claims by the parties. On August 8, 2023, the court issued its final approval of the settlement and on August 9, 2023 final judgement was entered. The Company made its first payment of half of the settlement amount on August 28, 2023. Payment of the second half was made on November 27, 2023. As of January 21, 2024, the Company does not have any further amounts accrued on our condensed consolidated balance sheet for this matter. J&D Restaurant Group — On April 17, 2019, the trustee for a bankrupt former franchisee filed a complaint generally alleging the Company wrongfully terminated the franchise agreements and unreasonably denied two perspective purchasers the former franchisee presented. The parties participated in a mediation in April 2021, and again in December 2022, but the matter did not settle. Trial commenced on January 9, 2023. On February 8, 2023, the jury returned a verdict finding the Company had not breached any contracts in terminating the franchise agreements or denying the proposed buyers. However, while the jury also found the Company had not violated the California Unfair Practices Act, it found for the plaintiff on the claim for breach of implied covenant of good faith and fair dealing, and awarded $8.0 million in damages. On May 9, 2023, the court granted the Company’s post-trial motion, overturning the jury verdict and ordering the plaintiff take nothing on its claims. As a result, the Company reversed the prior $8.0 million accrual, and as of January 21, 2024, the Company has no amounts accrued for this case on its condensed consolidated balance sheet. The Plaintiff has appealed the trial court’s post-trial rulings. Other legal matters — In addition to the matters described above, we are subject to normal and routine litigation brought by former or current employees, customers, franchisees, vendors, landlords, shareholders, or others. We intend to defend ourselves in any such matters. Some of these matters may be covered, at least in part, by insurance or other third-party indemnity obligation. We record receivables from third party insurers when recovery has been determined to be probable. Lease guarantees — We remain contingently liable for certain leases relating to our former Qdoba business which we sold in fiscal 2018. Under the Qdoba Purchase Agreement, the buyer has indemnified the Company of all claims related to these guarantees. As of January 21, 2024, the maximum potential liability of future undiscounted payments under these leases is approximately $21.8 million. The lease terms extend for a maximum of approximately 14 more years and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event of default, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. The Company has not recorded a liability for these guarantees as we believe the likelihood of making any future payments is remote.

v3.24.0.1

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	4 Months Ended
	Jan. 21, 2024
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands) Sixteen Weeks Ended   January 21, 2024 January 22, 2023 Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ 6,053  $ 4,147  Increase in dividends accrued or converted to common stock equivalents $ 74  $ 68  Right-of use assets obtained in exchange for operating lease obligations $ 70,583  $ 54,246

v3.24.0.1

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	4 Months Ended
	Jan. 21, 2024
Balance Sheet Related Disclosures [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) January 21, 2024 October 1, 2023 Accounts and other receivables, net: Trade $ 56,099  $ 93,660  Notes receivable, current portion 2,262  2,262  Income tax receivable 755  949  Other 8,302  6,953  Allowance for doubtful accounts (4,167) (4,146) $ 63,251  $ 99,678  Property and equipment, net Land $ 94,151  $ 92,007  Buildings 971,656  968,221  Restaurant and other equipment 162,496  166,714  Construction in progress 33,020  31,647  1,261,323  1,258,589  Less accumulated depreciation and amortization (845,375) (846,559) $ 415,948  $ 412,030  Other assets, net: Company-owned life insurance policies $ 119,366  $ 113,205  Deferred rent receivable 41,538  41,947  Franchise tenant improvement allowance 44,381  43,590  Notes receivable, less current portion 11,406  11,927  Other 30,357  30,038  $ 247,048  $ 240,707  Accrued liabilities: Legal accruals $ 15,350  $ 40,877  Income tax liabilities 796  58,155  Payroll and related taxes 32,962  49,521  Insurance 30,854  31,349  Sales and property taxes 25,936  30,508  Deferred rent income 5,500  19,397  Advertising 5,160  15,597  Deferred franchise and development fees 5,998  5,952  Other 45,232  50,822  $ 167,788  $ 302,178  Other long-term liabilities: Defined benefit pension plans $ 48,045  $ 48,375  Deferred franchise and development fees 44,082  44,522  Other 51,745  50,226  $ 143,872  $ 143,123

v3.24.0.1

SUBSEQUENT EVENTS	4 Months Ended
	Jan. 21, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Refranchising — Subsequent to the end of the first quarter of 2024, the Company signed an agreement to refranchise 13 restaurants in Atlanta. Dividends — On February 16, 2024, the Board of Directors declared a cash dividend of $0.44 per common share, to be paid on March 27, 2024, to shareholders of record as of the close of business on March 15, 2024.

v3.24.0.1

Pay vs Performance Disclosure - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Pay vs Performance Disclosure
Net earnings	$ 38,683	$ 53,254

v3.24.0.1

Insider Trading Arrangements	4 Months Ended
	Jan. 21, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

v3.24.0.1

BASIS OF PRESENTATION (Policies)	4 Months Ended
	Jan. 21, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of operations	Nature of operations — Jack in the Box Inc. (the “Company”), together with its consolidated subsidiaries, develops, operates, and franchises quick-service restaurants under the Jack in the Box® and Del Taco® restaurant brands.
Basis of presentation	Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2023 (“2023 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2023 Form 10-K. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year.
Fiscal year	Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. In fiscal 2023, Del Taco operated on a fiscal year ending the Tuesday closest to September 30. Beginning fiscal 2024, Del Taco’s fiscal year shifted to align with Jack in the Box. As a result, Del Taco’s fiscal 2024 results include two fewer days. Fiscal years 2024 and 2023 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2024 and 2023 refer to the 16 weeks (“quarter”) and 16 weeks (year-to-date”) ended January 21, 2024 and January 22, 2023, respectively, unless otherwise indicated.
Use of estimates	Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. GAAP, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.
Advertising costs	Advertising costs — The Company administers marketing funds at each of its restaurant brands that include contractual contributions. In 2024 and 2023, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales, and marketing fund contributions from Del Taco franchise and company-operated restaurants were approximately 4.0% of sales. Year-to-date incremental contributions made by the Company for both brands were $0.2 million and less than $0.1 million in 2024 and 2023, respectively. Total contributions made by the Company are included in “Selling, general, and administrative expenses” in the accompanying condensed consolidated statements of earnings and for the quarter totaled $10.4 million and $12.2 million in 2024 and 2023, respectively.
Allowance for credit losses	Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased.
Business combinations	Business combinations — The Company accounts for acquisitions using the acquisition method of accounting. Accordingly, assets acquired and liabilities assumed are recorded at their estimated fair values at the acquisition date. The excess of purchase price over fair value of net assets acquired, including the amount assigned to identifiable intangible assets, is recorded as goodwill.
Recent accounting pronouncements	Recent accounting pronouncements — The Company reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a significant impact on its condensed consolidated financial statements.
Goodwill and Intangible Assets, Policy	Goodwill and trademarks — Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired, if any. We generally record goodwill in connection with the acquisition of restaurants from franchisees or the acquisition of another business. Likewise, upon the sale of restaurants to franchisees, goodwill is decremented. The amount of goodwill written-off is determined as the fair value of the business disposed of as a percentage of the fair value of the reporting unit prior to the disposal. If the business disposed of was never fully integrated into the reporting unit after its acquisition, and thus the benefits of the acquired goodwill were never realized, the current carrying amount of the acquired goodwill is written off. Goodwill is not amortized and has been assigned to reporting units for purposes of impairment testing. The Company’s two restaurant brands, Jack in the Box and Del Taco, are both operating segments and reporting units. Goodwill is evaluated for impairment by determining whether the fair value of our reporting units exceed their carrying values. The Company tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently if events and circumstances warrant. The Company performs this testing during the third quarter of each year. Our impairment analyses first includes a qualitative assessment to determine whether events or circumstances indicate that it is more likely than not that the fair value of the reporting unit is less than its carrying value. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, share price fluctuations, overall financial performance, and results of past impairment tests. If the qualitative factors indicate that it is more likely than not that the fair value is less than the carrying value, we perform a quantitative impairment test.

v3.24.0.1

BASIS OF PRESENTATION (Tables)	4 Months Ended
	Jan. 21, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Allowance for Doubtful Accounts	The following table summarizes the activity in the allowance for doubtful accounts (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Balance as of beginning of period $ (4,146) $ (5,975) (Provision) reversal for expected credit losses (21) 1,445  Balance as of end of period $ (4,167) $ (4,530)

v3.24.0.1

REVENUE (Tables)	4 Months Ended
	Jan. 21, 2024
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Disaggregation of revenue — The following table disaggregates revenue by segment and primary source for the quarter ended January 21, 2024 (in thousands): Jack in the Box Del Taco Total Company restaurant sales $ 132,057  $ 91,983  $ 224,040  Franchise rental revenues 105,578  7,618  113,196  Franchise royalties 61,323  9,454  70,777  Marketing fees 61,220  7,731  68,951  Technology and sourcing fees 6,142  1,839  7,981  Franchise fees and other services 2,020  533  2,553  Total revenue $ 368,340  $ 119,158  $ 487,498  The following table disaggregates revenue by segment and primary source for the quarter ended January 22, 2023 (in thousands): Jack in the Box Del Taco Total Company restaurant sales $ 126,142  $ 144,049  $ 270,191  Franchise rental revenues 106,096  2,734  108,830  Franchise royalties 67,569  6,934  74,503  Marketing fees 60,344  5,654  65,998  Technology and sourcing fees 4,969  718  5,687  Franchise fees and other services 1,797  90  1,887  Total revenue $ 366,917  $ 160,179  $ 527,096
Changes in Contract Liabilities	A summary of significant changes in contract liabilities is presented below (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Deferred franchise and development fees at beginning of period $ 50,474  $ 46,449  Revenue recognized (1,988) (1,639) Additions 1,597  2,240  Deferred franchise and development fees at end of period $ 50,083  $ 47,050
Remaining Performance Obligation, Expected Timing of Satisfaction	The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied as of January 21, 2024 (in thousands): Remainder of 2024 $ 3,626  2025 5,052  2026 4,721  2027 4,377  2028 3,748  Thereafter 20,570  $ 42,094

v3.24.0.1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE (Tables)	4 Months Ended
	Jan. 21, 2024
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Schedule of Refranchisings and Franchise Acquisitions	The following table summarizes the number of restaurants sold to franchisees and the loss or gain recognized (dollars in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Restaurants sold to Jack in the Box franchisees —  5  Restaurants sold to Del Taco franchisees —  16  Proceeds from the sale of company-operated restaurants (1) $ 1,739  $ 17,609  Net assets sold (primarily property and equipment) —  (4,093) Goodwill related to the sale of company-operated restaurants —  (7,310) Franchise fees —  (577) Sublease liabilities, net —  (1,197) Lease termination —  (393) Other (2) (1,993) (214) (Loss) gain on the sale of company-operated restaurants $ (254) $ 3,825  ____________________________ (1)Amount in 2024 relates to additional proceeds received in connection with the extension of franchise agreements and the resolution of certain contingencies related to the sale of restaurants in the prior years. (2)Amount in 2024 includes a $2.2 million impairment of assets held for sale related to a Del Taco refranchising transaction that is expected to close in the second quarter of 2024. Amount in 2023 includes $0.2 million related to prior year refranchising transactions.

v3.24.0.1

FRANCHISE ACQUISITIONS (Tables)	4 Months Ended
	Jan. 21, 2024
Business Combination and Asset Acquisition [Abstract]
Summary of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands): Sixteen Weeks Ended January 21, 2024 Restaurants acquired from Jack in the Box franchisees —  Restaurants acquired from Del Taco franchisees 9  Purchase price (1) $ (86) Closing and acquisition costs (43) Property and equipment 3,612  Intangible assets 167  Operating lease right-of-use assets 3,211  Operating lease liabilities (4,505) Gain on the acquisition of franchise-operated restaurants $ 2,357  ____________________________ (1)Comprised of outstanding receivables from franchisee forgiven upon acquisition.

v3.24.0.1

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

v3.24.0.1

LEASES (Tables)	4 Months Ended
	Jan. 21, 2024
Leases [Abstract]
Lease Income	The following table presents rental income (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Operating lease income - franchise $ 78,249  $ 73,520  Variable lease income - franchise 34,598  35,235  Amortization of sublease assets and liabilities, net 349  75  Franchise rental revenues $ 113,196  $ 108,830  Operating lease income - closed restaurants and other (1) $ 2,312  $ 2,240  ____________________________ (1)Primarily relates to closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

v3.24.0.1

FAIR VALUE MEASUREMENTS (Tables)	4 Months Ended
	Jan. 21, 2024
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis (in thousands): Total Quoted Prices in Active Markets for Identical Assets (2) (Level 1) Significant Other Observable Inputs (2) (Level 2) Significant Unobservable Inputs (2) (Level 3) Fair value measurements as of January 21, 2024: Non-qualified deferred compensation plan (1) $ 17,798  $ 17,798  $ —  $ —  Total liabilities at fair value $ 17,798  $ 17,798  $ —  $ —  Fair value measurements as of October 1, 2023: Non-qualified deferred compensation plan (1) $ 15,051  $ 15,051  $ —  $ —  Total liabilities at fair value $ 15,051  $ 15,051  $ —  $ —  ____________________________ (1)The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets. (2)The Company did not have any transfers in or out of Level 1, 2 or 3.
Carrying Value and Estimated Fair Value of Notes	The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of January 21, 2024 and October 1, 2023 (in thousands): January 21, 2024 October 1, 2023 Carrying Amount Fair Value Carrying Amount Fair Value Series 2019 Class A-2 Notes $ 705,063  $ 663,488  $ 706,875  $ 640,046  Series 2022 Class A-2 Notes $ 1,061,500  $ 942,028  $ 1,067,000  $ 903,056

v3.24.0.1

OTHER OPERATING (INCOME) EXPENSES, NET (Tables)	4 Months Ended
	Jan. 21, 2024
Restructuring and Related Activities [Abstract]
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring	Other operating expenses (income), net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Acquisition, integration, and strategic initiatives (1) $ 5,621  $ 1,651  Costs of closed restaurants and other (2) 858  2,589  Accelerated depreciation 37  268  Gains on acquisition of restaurants (3) (2,357) —  Losses (gains) on disposition of property and equipment, net (4) 1,011  (10,009) $ 5,170  $ (5,501) ____________________________ (1)Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. (2)Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. (3)Relates to the gains on acquisition of 9 Del Taco restaurants. (4)In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.

v3.24.0.1

SEGMENT REPORTING (Tables)	4 Months Ended
	Jan. 21, 2024
Segment Reporting [Abstract]
Schedule of Operating Segments	The following table provides information related to our operating segments in each period (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Revenues by segment: Jack in the Box restaurant operations $ 368,340  $ 366,917  Del Taco restaurant operations 119,158  160,179  Consolidated revenues $ 487,498  $ 527,096  Segment profit reconciliation: Jack in the Box segment profit $ 116,043  $ 128,780  Del Taco segment profit 10,741  16,236  Shared services and unallocated costs (25,203) (28,506) Depreciation and amortization 18,473  19,402  Acquisition, integration, and strategic initiatives 5,621  1,651  Share-based compensation 4,820  3,534  Net COLI gains (4,834) (5,724) Losses (gains) on the sale of company-operated restaurants 254  (3,825) Gains on acquisition of restaurants (2,357) —  Amortization of favorable and unfavorable leases and subleases, net 124  541  Earnings from operations $ 79,480  $ 100,931

v3.24.0.1

RETIREMENT PLANS (Tables)	4 Months Ended
	Jan. 21, 2024
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	The components of net periodic benefit cost (credit) in each period were as follows (in thousands):  Sixteen Weeks Ended January 21, 2024 January 22, 2023 Defined benefit pension plans: Interest cost $ 5,839  $ 5,913  Expected return on plan assets (4,609) (4,648) Actuarial losses (1) 933  944  Amortization of unrecognized prior service costs (1) 5  6  Net periodic benefit cost $ 2,168  $ 2,215  Post-retirement healthcare plans: Interest cost $ 219  $ 215  Actuarial gains (1) (281) (286) Net periodic benefit credit $ (62) $ (71) ____________________________ (1)Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”
Schedule of Defined Benefit Plan Contribution	Details regarding 2024 contributions are as follows (in thousands): SERP Post-Retirement Healthcare Plans Net year-to-date contributions $ 1,310  $ 388  Remaining estimated net contributions during fiscal 2024 $ 3,828  $ 717

v3.24.0.1

AVERAGE SHARES OUTSTANDING (Tables)	4 Months Ended
	Jan. 21, 2024
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Reconciliation Of Basic Weighted-Average Shares Outstanding To Diluted Weighted-Average Shares Outstanding	The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding (in thousands): Sixteen Weeks Ended January 21, 2024 January 22, 2023 Weighted-average shares outstanding – basic 19,893  20,921  Effect of potentially dilutive securities: Nonvested stock awards and units 145  79  Performance share awards 13  —  Weighted-average shares outstanding – diluted 20,051  21,000  Excluded from diluted weighted-average shares outstanding: Antidilutive 24  23  Performance conditions not satisfied at the end of the period 136  112

v3.24.0.1

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	4 Months Ended
	Jan. 21, 2024
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Sixteen Weeks Ended   January 21, 2024 January 22, 2023 Non-cash investing and financing transactions: Decrease in obligations for purchases of property and equipment $ 6,053  $ 4,147  Increase in dividends accrued or converted to common stock equivalents $ 74  $ 68  Right-of use assets obtained in exchange for operating lease obligations $ 70,583  $ 54,246

v3.24.0.1

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)	4 Months Ended
	Jan. 21, 2024
Balance Sheet Related Disclosures [Abstract]
Schedule of Supplemental Balance Sheet Disclosures	January 21, 2024 October 1, 2023 Accounts and other receivables, net: Trade $ 56,099  $ 93,660  Notes receivable, current portion 2,262  2,262  Income tax receivable 755  949  Other 8,302  6,953  Allowance for doubtful accounts (4,167) (4,146) $ 63,251  $ 99,678  Property and equipment, net Land $ 94,151  $ 92,007  Buildings 971,656  968,221  Restaurant and other equipment 162,496  166,714  Construction in progress 33,020  31,647  1,261,323  1,258,589  Less accumulated depreciation and amortization (845,375) (846,559) $ 415,948  $ 412,030  Other assets, net: Company-owned life insurance policies $ 119,366  $ 113,205  Deferred rent receivable 41,538  41,947  Franchise tenant improvement allowance 44,381  43,590  Notes receivable, less current portion 11,406  11,927  Other 30,357  30,038  $ 247,048  $ 240,707  Accrued liabilities: Legal accruals $ 15,350  $ 40,877  Income tax liabilities 796  58,155  Payroll and related taxes 32,962  49,521  Insurance 30,854  31,349  Sales and property taxes 25,936  30,508  Deferred rent income 5,500  19,397  Advertising 5,160  15,597  Deferred franchise and development fees 5,998  5,952  Other 45,232  50,822  $ 167,788  $ 302,178  Other long-term liabilities: Defined benefit pension plans $ 48,045  $ 48,375  Deferred franchise and development fees 44,082  44,522  Other 51,745  50,226  $ 143,872  $ 143,123

v3.24.0.1

BASIS OF PRESENTATION - Narrative (Details) $ in Millions	4 Months Ended
	Jan. 21, 2024 USD ($) restaurant reporting_unit segment	Jan. 22, 2023 USD ($)
Net Investment Income [Line Items]
Number of operating segments | segment	2
Contractual obligation | $	$ 0.2	$ 0.1
Marketing and advertising expense | $	$ 10.4	$ 12.2
Number of reporting units | reporting_unit	2
Jack in the Box restaurant operations
Net Investment Income [Line Items]
Contractual obligation (percent)	5.00%	5.00%
Del Taco
Net Investment Income [Line Items]
Contractual obligation (percent)	4.00%
Company operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments	144
Company operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments	179
Franchise-operated | Jack in the Box restaurant operations
Net Investment Income [Line Items]
Number of operating segments	2,048
Franchise-operated | Del Taco
Net Investment Income [Line Items]
Number of operating segments	413

v3.24.0.1

BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Allowance for Credit Loss [Roll Forward]
Balance as of beginning of period	$ (4,146)	$ (5,975)
(Provision) reversal for expected credit losses	(21)	1,445
Balance as of end of period	$ (4,167)	$ (4,530)

v3.24.0.1

REVENUE - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	4 Months Ended
	Oct. 31, 2022	Jan. 21, 2024	Jan. 22, 2023
Disaggregation of Revenue [Line Items]
Term of franchise		20 years
Revenues		$ 487,498	$ 527,096
Development fees		8,000
Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		73,330	$ 76,390
Franchise Operator
Disaggregation of Revenue [Line Items]
Proceeds from sale of franchise	$ 7,300
Franchise Operator | Franchise royalties and other
Disaggregation of Revenue [Line Items]
Revenues		$ 7,300

v3.24.0.1

REVENUE - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Disaggregation of Revenue [Line Items]
Revenues	$ 487,498	$ 527,096
Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	368,340	366,917
Del Taco
Disaggregation of Revenue [Line Items]
Revenues	119,158	160,179
Company restaurant sales
Disaggregation of Revenue [Line Items]
Revenues	224,040	270,191
Company restaurant sales | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	132,057	126,142
Company restaurant sales | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	91,983	144,049
Franchise rental revenues
Disaggregation of Revenue [Line Items]
Revenues	113,196	108,830
Franchise rental revenues | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	105,578	106,096
Franchise rental revenues | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	7,618	2,734
Franchise royalties
Disaggregation of Revenue [Line Items]
Revenues	70,777	74,503
Franchise royalties | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	61,323	67,569
Franchise royalties | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	9,454	6,934
Marketing fees
Disaggregation of Revenue [Line Items]
Revenues	68,951	65,998
Marketing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	61,220	60,344
Marketing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	7,731	5,654
Technology and sourcing fees
Disaggregation of Revenue [Line Items]
Revenues	7,981	5,687
Technology and sourcing fees | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	6,142	4,969
Technology and sourcing fees | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	1,839	718
Franchise fees and other services
Disaggregation of Revenue [Line Items]
Revenues	2,553	1,887
Franchise fees and other services | Jack in the Box restaurant operations
Disaggregation of Revenue [Line Items]
Revenues	2,020	1,797
Franchise fees and other services | Del Taco
Disaggregation of Revenue [Line Items]
Revenues	$ 533	$ 90

v3.24.0.1

REVENUE - Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Movement in Deferred Revenue [Roll Forward]
Deferred franchise and development fees at beginning of period	$ 50,474	$ 46,449
Revenue recognized	(1,988)	(1,639)
Additions	1,597	2,240
Deferred franchise and development fees at end of period	$ 50,083	$ 47,050

v3.24.0.1

REVENUE - Estimated Future Franchise Fees (Details) $ in Thousands	Jan. 21, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 42,094
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	3,626
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-19
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	5,052
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-18
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,721
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-17
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	4,377
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-16
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	3,748
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 20,570

v3.24.0.1

REVENUE - Estimated Future Franchise Fees, Period (Details)	Jan. 21, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-19
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-18
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-17
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-16
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period

v3.24.0.1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Refranchisings (Details) $ in Thousands		4 Months Ended
		Jan. 21, 2024 USD ($) restaurant	Jan. 22, 2023 USD ($) restaurant
Franchisor Disclosure [Line Items]
(Loss) gain on the sale of company-operated restaurants	[1]	$ (1,011)	$ 10,009
Del Taco
Franchisor Disclosure [Line Items]
Operating restaurant impairment charges		2,200
Company operated
Franchisor Disclosure [Line Items]
Proceeds from the sale of company-operated restaurants	[2]	1,739	17,609
Net assets sold (primarily property and equipment)		0	(4,093)
Goodwill related to the sale of company-operated restaurants		0	(7,310)
Franchise fees		0	(577)
Sublease liabilities, net		0	(1,197)
Lease termination		0	(393)
Other	[3]	(1,993)	(214)
(Loss) gain on the sale of company-operated restaurants		$ (254)	$ 3,825
Company operated | Jack in the Box restaurant operations
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		0	5
Company operated | Del Taco
Franchisor Disclosure [Line Items]
Refranchising agreements | restaurant		0	16
[1] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale [2] Amount in 2024 relates to additional proceeds received in connection with the extension of franchise agreements and the resolution of certain contingencies related to the sale of restaurants in the prior years. [3] Amount in 2024 includes a $2.2 million impairment of assets held for sale related to a Del Taco refranchising transaction that is expected to close in the second quarter of 2024. Amount in 2023 includes $0.2 million related to prior year refranchising transactions.

v3.24.0.1

SUMMARY OF REFRANCHISINGS AND ASSETS HELD FOR SALE - Narrative (Details) - USD ($) $ in Thousands	Jan. 21, 2024	Oct. 01, 2023
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Current assets held for sale	$ 23,656	$ 13,925

v3.24.0.1

FRANCHISE ACQUISITIONS - Narrative (Details) $ in Thousands		4 Months Ended
		Jan. 21, 2024 USD ($) restaurants	Jan. 22, 2023 USD ($)
Asset Acquisition [Line Items]
Purchase price		$ 86
Gains on acquisition of restaurants	[1]	$ 2,357	$ 0
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurants		9
[1] gains on acquisition of 9 Del Taco restaurants.

v3.24.0.1

FRANCHISE ACQUISITIONS - Schedule of Assets and Liabilities Assumed (Details) $ in Thousands		4 Months Ended
		Jan. 21, 2024 USD ($) restaurants	Jan. 22, 2023 USD ($) restaurant
Asset Acquisition [Line Items]
Purchase price		$ (86)
Closing and acquisition costs		(43)
Property and equipment		3,612
Intangible assets		167
Operating lease right-of-use assets		3,211
Operating lease liabilities		(4,505)
Gains on acquisition of restaurants	[1]	$ 2,357	$ 0
Jack in the Box restaurant operations
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees		0	0
Del Taco
Asset Acquisition [Line Items]
Number of restaurants acquired from franchisees | restaurants		9
[1] gains on acquisition of 9 Del Taco restaurants.

v3.24.0.1

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Carrying Amount of Goodwill - (Details) $ in Thousands	4 Months Ended
	Jan. 21, 2024 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 329,986
Reclassified to assets held for sale	(403)
Goodwill, ending balance	329,583
Jack in the Box restaurant operations
Goodwill [Roll Forward]
Goodwill, beginning balance	136,027
Goodwill, ending balance	136,027
Jack in the Box restaurant operations | Jack in the Box restaurant operations
Goodwill [Roll Forward]
Reclassified to assets held for sale	0
Del Taco
Goodwill [Roll Forward]
Goodwill, beginning balance	193,959
Goodwill, ending balance	193,556
Del Taco | Del Taco
Goodwill [Roll Forward]
Reclassified to assets held for sale	$ (403)

v3.24.0.1

GOODWILL AND INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 21, 2024	Oct. 01, 2023
Definite-lived intangible assets:
Gross Amount	$ 12,835	$ 12,668
Accumulated Amortization	(1,584)	(1,338)
Net Amount	11,251	11,330
Indefinite-lived intangible assets:
Gross Amount	283,500	283,500
Sublease assets
Definite-lived intangible assets:
Gross Amount	2,671	2,671
Accumulated Amortization	(455)	(381)
Net Amount	2,216	2,290
Franchise contracts
Definite-lived intangible assets:
Gross Amount	9,700	9,700
Accumulated Amortization	(1,016)	(850)
Net Amount	8,684	8,850
Reacquired franchise rights
Definite-lived intangible assets:
Gross Amount	464	297
Accumulated Amortization	(113)	(107)
Net Amount	$ 351	$ 190

v3.24.0.1

GOODWILL AND INTANGIBLE ASSETS, NET - Amortization Expense (Details) $ in Thousands	Jan. 21, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 11,251
2025	816
2026	814
2027	827
2028	772
Finite-Lived Intangible Asset, Expected Amortization, After Year Four	7,453
Remainder of 2024	$ 569

v3.24.0.1

LEASES - Narrative (Details)	Jan. 21, 2024
Lessee, Lease, Description [Line Items]
Initial term of operating lease	20 years
Minimum
Lessee, Lease, Description [Line Items]
Renewal term of operating lease	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term of operating lease	20 years

v3.24.0.1

LEASES - Operating Lease Income (Details) - USD ($) $ in Thousands		4 Months Ended
		Jan. 21, 2024	Jan. 22, 2023
Lessor, Lease, Description [Line Items]
Amortization of sublease assets and liabilities, net		$ (124)	$ (541)
Operating lease income - closed restaurants and other	[1]	2,312	2,240
Franchise contracts
Lessor, Lease, Description [Line Items]
Operating lease income - franchise		78,249	73,520
Variable lease income - franchise		34,598	35,235
Amortization of sublease assets and liabilities, net		349	75
Franchise rental revenues		$ 113,196	$ 108,830
[1] Primarily relates to closed restaurant properties included in “Other operating expenses (income), net” in our condensed consolidated statements of earnings.

v3.24.0.1

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands		Jan. 21, 2024	Oct. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		$ 17,798	$ 15,051
Quoted Prices In Active Markets For Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		17,798	15,051
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		0	0
Non Qualified Deferred Compensation Plan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	17,798	15,051
Non Qualified Deferred Compensation Plan | Quoted Prices In Active Markets For Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	17,798	15,051
Non Qualified Deferred Compensation Plan | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	0	0
Non Qualified Deferred Compensation Plan | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	$ 0	$ 0
[1] The Company maintains an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. The obligation is included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets.

v3.24.0.1

FAIR VALUE MEASUREMENTS - Carrying Value and Estimated Fair Value of Notes (Details) - Senior Notes - USD ($) $ in Thousands	Jan. 21, 2024	Oct. 01, 2023
Carrying Amount | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 705,063	$ 706,875
Carrying Amount | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	1,061,500	1,067,000
Fair Value | Series 2019 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	663,488	640,046
Fair Value | Series 2022 Class A-2 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total debt	$ 942,028	$ 903,056

v3.24.0.1

OTHER OPERATING (INCOME) EXPENSES, NET - Summary of Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring (Details) - USD ($) $ in Thousands		4 Months Ended
		Jan. 21, 2024	Jan. 22, 2023
Restructuring and Related Activities [Abstract]
Acquisition, integration, and strategic initiatives	[1]	$ 5,621	$ 1,651
Costs of closed restaurants and other	[2]	858	2,589
Accelerated depreciation		37	268
Gains on acquisition of restaurants	[3]	(2,357)	0
Losses (gains) on disposition of property and equipment, net (4)	[4]	1,011	(10,009)
Impairment and other charges		$ 5,170	$ (5,501)
[1] Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. [2] Costs of closed restaurants and other generally includes ongoing costs associated with closed restaurants, cancelled project costs, and impairment charges as a result of our decision to close restaurants. [3] gains on acquisition of 9 Del Taco restaurants. [4] In 2024, loss on disposition of property and equipment primarily related to the lease termination and early closures of Del Taco restaurants. In 2023, gains on disposition of property and equipment primarily related to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale

v3.24.0.1

SEGMENT REPORTING - Schedule of Operating Segments (Details) - USD ($) $ in Thousands		4 Months Ended
		Jan. 21, 2024	Jan. 22, 2023
Segment Reporting Information [Line Items]
Revenues		$ 487,498	$ 527,096
Depreciation and amortization		18,473	19,402
Acquisition, integration, and strategic initiatives	[1]	5,621	1,651
Share-based compensation		4,820	3,534
Net COLI gains		(4,834)	(5,724)
Losses (gains) on the sale of company-operated restaurants		254	(3,825)
Gains on acquisition of restaurants	[2]	2,357	0
Amortization of favorable and unfavorable leases and subleases, net		124	541
Earnings from operations		79,480	100,931
Jack in the Box restaurant operations
Segment Reporting Information [Line Items]
Revenues		368,340	366,917
Segment operating profit		116,043	128,780
Del Taco
Segment Reporting Information [Line Items]
Revenues		119,158	160,179
Segment operating profit		10,741	16,236
Corporate Segment
Segment Reporting Information [Line Items]
Segment operating profit		$ (25,203)	$ (28,506)
[1] Acquisition, integration, and strategic initiatives are related to the acquisition and integration of Del Taco, as well as strategic consulting fees. [2] gains on acquisition of 9 Del Taco restaurants.

v3.24.0.1

INCOME TAXES- Narrative (Details)	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Income Tax Disclosure [Abstract]
Effective income tax rates	26.90%	26.70%

v3.24.0.1

RETIREMENT PLANS - Narrative (Details)	4 Months Ended
	Jan. 21, 2024 definedBenefitPensionPlan healthcarePlan	Jan. 01, 2022 USD ($)
Retirement Benefits [Abstract]
Number of sponsored defined benefit pension plans | definedBenefitPensionPlan	2
Number of postretirement health care plans | healthcarePlan	2
Minimum required contribution for retirement plans | $		$ 0

v3.24.0.1

RETIREMENT PLANS - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands		4 Months Ended
		Jan. 21, 2024	Jan. 22, 2023
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 5,839	$ 5,913
Expected return on plan assets		(4,609)	(4,648)
Actuarial losses (gains)	[1]	933	944
Amortization of unrecognized prior service costs	[1]	5	6
Net periodic benefit cost		2,168	2,215
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Interest cost		219	215
Actuarial losses (gains)	[1]	(281)	(286)
Net periodic benefit cost		$ (62)	$ (71)
[1] Amounts were reclassified from accumulated other comprehensive income into net earnings as a component of “Other pension and post-retirement expenses, net.”

v3.24.0.1

RETIREMENT PLANS - Schedule of Future Cash Flows (Details) $ in Thousands	4 Months Ended
	Jan. 21, 2024 USD ($)
SERP
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	$ 1,310
Remaining estimated net contributions during fiscal 2024	3,828
Post-Retirement Healthcare Plans
Defined Benefit Plan Disclosure [Line Items]
Net year-to-date contributions	388
Remaining estimated net contributions during fiscal 2024	$ 717

v3.24.0.1

STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Stockholders' Equity Note [Abstract]
Shares repurchased (in shares)	300,000
Value of shares repurchased	$ 25,166	$ 14,999
Repurchase of common stock, remaining authorized amount	$ 225,000
Cash dividend (in USD per share)	$ 0.44	$ 0.44
Total cash dividends	$ 8,700

v3.24.0.1

AVERAGE SHARES OUTSTANDING - Reconciliation of Basic Weighted-Average Shares Outstanding to Diluted Weighted-Average Shares Outstanding (Details) - shares shares in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Average Shares Outstanding [Line Items]
Weighted-average shares outstanding - basic (in shares)	19,893	20,921
Weighted-average number of shares outstanding - diluted (in shares)	20,051	21,000
Excluded from diluted weighted-average shares outstanding:
Antidilutive (in shares)	24	23
Performance conditions not satisfied at the end of the period (in shares)	136	112
Nonvested stock awards and units
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	145	79
Performance share awards
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities (in shares)	13	0

v3.24.0.1

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions					1 Months Ended
	Feb. 08, 2023 USD ($)	Oct. 24, 2022 USD ($)	Jun. 04, 2022 USD ($)	Apr. 17, 2019 purchaser	Aug. 31, 2010 formerEmployee	Jan. 21, 2024 USD ($)
Loss Contingencies [Line Items]
Accruals for legal matters						$ 15.4
Lease guarantee						$ 21.8
Qdoba guaranteed leases, remaining term						14 years
Jack in the Box
Loss Contingencies [Line Items]
Number of former employees | formerEmployee					5
Damages awarded		$ 6.4
Interest Expense, Interest-Bearing Liability		$ 8.6
Torrez V. Jack In The Box | Settled Litigation
Loss Contingencies [Line Items]
Damages awarded			$ 50.0
J&D Restaurant Group v. Jack in the Box Inc.
Loss Contingencies [Line Items]
Damages awarded	$ 8.0
Number of perspective purchasers | purchaser				2

v3.24.0.1

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Additional Information Related to Cash Flows (Details) - USD ($) $ in Thousands	4 Months Ended
	Jan. 21, 2024	Jan. 22, 2023
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment	$ 6,053	$ 4,147
Increase in dividends accrued or converted to common stock equivalents	74	68
Right-of use assets obtained in exchange for operating lease obligations	$ 70,583	$ 54,246

v3.24.0.1

SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands	Jan. 21, 2024	Oct. 01, 2023	Jan. 22, 2023	Oct. 02, 2022
Accounts and other receivables, net:
Trade	$ 56,099	$ 93,660
Notes receivable, current portion	2,262	2,262
Income tax receivable	755	949
Other	8,302	6,953
Allowance for doubtful accounts	(4,167)	(4,146)	$ (4,530)	$ (5,975)
Accounts and other receivables, net	63,251	99,678
Property and equipment, net
Property and equipment, at cost	1,261,323	1,258,589
Less accumulated depreciation and amortization	(845,375)	(846,559)
Property and equipment, net	415,948	412,030
Other assets, net:
Company-owned life insurance policies	119,366	113,205
Deferred rent receivable	41,538	41,947
Franchise tenant improvement allowance	44,381	43,590
Notes receivable, less current portion	11,406	11,927
Other	30,357	30,038
Other assets, net	247,048	240,707
Accrued liabilities:
Legal accruals	15,350	40,877
Income tax liabilities	796	58,155
Payroll and related taxes	32,962	49,521
Insurance	30,854	31,349
Sales and property taxes	25,936	30,508
Deferred rent income	5,500	19,397
Advertising	5,160	15,597
Deferred franchise and development fees	5,998	5,952
Other	45,232	50,822
Accrued liabilities	167,788	302,178
Other long-term liabilities:
Defined benefit pension plans	48,045	48,375
Deferred franchise and development fees	44,082	44,522
Other	51,745	50,226
Other long-term liabilities	143,872	143,123
Land
Property and equipment, net
Property and equipment, at cost	94,151	92,007
Buildings
Property and equipment, net
Property and equipment, at cost	971,656	968,221
Restaurant and other equipment
Property and equipment, net
Property and equipment, at cost	162,496	166,714
Construction in progress
Property and equipment, net
Property and equipment, at cost	$ 33,020	$ 31,647

v3.24.0.1

SUBSEQUENT EVENTS - Narrative (Details)		2 Months Ended	4 Months Ended
	Feb. 16, 2024 $ / shares	Feb. 21, 2024 restaurants	Jan. 21, 2024 $ / shares	Jan. 22, 2023 $ / shares
Subsequent Event [Line Items]
Cash dividends declared per common share (in USD per share)			$ 0.44	$ 0.44
Subsequent Event
Subsequent Event [Line Items]
Refranchising agreements | restaurants		13
Cash dividends declared per common share (in USD per share)	$ 0.44

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