JACK IN THE BOX INC, 10-Q filed on 5/13/2026
Quarterly Report
v3.26.1
COVER PAGE - shares
 6 Months Ended
Apr. 12, 2026
May 06, 2026
Cover [Abstract]    
Document Type 10-Q  
Document Quarterly Report true  
Document Period End Date Apr. 12, 2026  
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   19,073,616
Entity Central Index Key 0000807882  
Current Fiscal Year End Date --09-27  
Document Fiscal Year Focus 2026  
Document Fiscal Period Focus Q2  
Amendment Flag false  
v3.26.1
CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Apr. 12, 2026
Sep. 28, 2025
Current assets:    
Cash $ 43,035 $ 45,766
Restricted cash 26,329 30,282
Accounts and other receivables, net 120,202 73,744
Inventories 2,368 2,346
Prepaid expenses 11,065 13,604
Current assets held for sale 15,440 46,042
Other current assets 8,185 8,588
Total current assets 226,624 220,372
Property and equipment:    
Property and equipment, at cost 1,169,593 1,150,490
Less accumulated depreciation and amortization (836,090) (806,873)
Property and equipment, net 333,503 343,617
Other assets:    
Operating lease right-of-use assets 991,099 1,005,024
Goodwill 136,026 136,026
Deferred tax assets 55,493 61,501
Non-current assets held for sale 0 574,967
Other assets, net 262,629 251,914
Total other assets 1,445,247 2,029,432
Total assets 2,005,374 2,593,421
Current liabilities:    
Current maturities of long-term debt 28,186 29,458
Current operating lease liabilities 134,832 138,199
Accounts payable 49,004 56,349
Accrued liabilities 136,714 142,478
Current liabilities held for sale 0 64,139
Total current liabilities 348,736 430,623
Long-term liabilities:    
Long-term debt, net of current maturities 1,558,212 1,674,235
Long-term operating lease liabilities, net of current portion 888,901 907,910
Non-current liabilities held for sale 0 377,445
Other long-term liabilities 131,577 141,479
Total long-term liabilities 2,578,690 3,101,069
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, 83,176,452 and 83,012,784 issued and outstanding, respectively 832 830
Capital in excess of par value 549,679 542,177
Retained earnings 1,776,992 1,769,205
Accumulated other comprehensive loss (48,930) (49,858)
Treasury stock, at cost, 64,120,270 shares, respectively (3,200,625) (3,200,625)
Total stockholders’ deficit (922,052) (938,271)
Total liabilities and stockholders' equity $ 2,005,374 $ 2,593,421
v3.26.1
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Apr. 12, 2026
Sep. 28, 2025
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, shares outstanding (in shares) 83,176,452 83,012,784
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) 83,176,452 83,012,784
Treasury stock (in shares) 64,120,270 64,120,270
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Revenues $ 254,264 $ 265,731 $ 603,781 $ 636,795
Operating costs and expenses, net:        
Food and packaging 27,388 26,437 66,620 61,127
Payroll and employee benefits 33,683 32,178 80,260 76,706
Occupancy and other 18,105 17,804 42,906 41,344
Franchise occupancy expenses 50,048 51,153 116,349 119,069
Franchise support and other costs 3,421 3,198 7,181 6,499
Franchise advertising and other services expenses 45,621 48,029 109,093 117,021
Selling, general and administrative expenses 26,421 28,221 63,439 69,377
Depreciation and amortization 10,981 8,069 24,590 20,526
Pre-opening costs 146 599 205 2,056
Other operating expenses, net 3,003 1,760 11,053 4,307
Gains on the sale of company-operated restaurants (21) 0 (21) 0
Total operating costs and expenses 218,796 217,448 521,675 518,032
Earnings from operations 35,468 48,283 82,106 118,763
Other pension and post-retirement expenses, net 1,263 1,341 2,947 3,130
Interest expense, net 16,871 18,351 40,553 42,731
Earnings before income taxes 17,334 28,591 38,606 72,902
Income tax expense 4,793 7,892 11,676 21,207
Earnings from continuing operations 12,541 20,699 26,930 51,695
Losses from discontinued operations, net of taxes (2,296) (162,927) (19,143) (160,237)
Net earnings (loss) $ 10,245 $ (142,228) $ 7,787 $ (108,542)
Net earnings (loss) per share - basic:        
Earnings from continuing operations (in dollars per share) $ 0.65 $ 1.09 $ 1.40 $ 2.71
Net (loss) earnings per share (in dollars per share) 0.53 (7.47) 0.41 (5.70)
Net earnings (loss) per share - diluted:        
Earnings from continuing operations (in dollars per share) 0.65 1.09 1.40 2.71
Net (loss) earnings per share (in dollars per share) 0.53 (7.47) 0.40 (5.70)
Cash dividends declared per common share (in dollars per share) $ 0 $ 0.44 $ 0 $ 0.88
Discontinued Operations, Disposed of by Sale | Del Taco Holdings Inc.        
Operating costs and expenses, net:        
Losses from discontinued operations, net of taxes $ (2,296) $ (162,927) $ (19,143) $ (160,237)
Net earnings (loss) per share - basic:        
(Losses) earnings from discontinued operations (in dollars per share) $ (0.12) $ (8.56) $ (1.00) $ (8.41)
Net earnings (loss) per share - diluted:        
(Losses) earnings from discontinued operations (in dollars per share) $ (0.12) $ (8.56) $ (0.99) $ (8.41)
Company restaurant sales        
Revenues $ 94,696 $ 95,095 $ 226,603 $ 228,850
Franchise rental revenues        
Revenues 72,122 77,935 169,509 183,716
Franchise royalties and other        
Revenues 43,039 45,754 101,915 109,369
Franchise contributions for advertising and other services        
Revenues $ 44,407 $ 46,947 $ 105,754 $ 114,860
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Statement of Comprehensive Income [Abstract]        
Net earnings (loss) $ 10,245 $ (142,228) $ 7,787 $ (108,542)
Other comprehensive income:        
Actuarial gains and prior service costs reclassified to earnings 538 607 1,256 1,415
Tax effect (141) (160) (328) (373)
Other comprehensive income, net of taxes 397 447 928 1,042
Comprehensive income (loss) $ 10,642 $ (141,781) $ 8,715 $ (107,500)
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Cash flows from operating activities:    
Net earnings (loss) $ 7,787 $ (108,542)
Losses from discontinued operations (19,143) (160,237)
Earnings from continuing operations 26,930 51,695
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation and amortization 24,590 20,526
Amortization of franchise tenant improvement allowances and incentives 3,185 3,368
Deferred finance cost amortization 2,453 2,572
Tax deficiency from share-based compensation arrangements 1,557 1,435
Deferred income taxes 13,161 (6,212)
Share-based compensation expense 7,580 4,685
Pension and post-retirement expense 2,947 3,130
(Gains) losses on cash surrender value of company-owned life insurance (4,155) 2,242
Gains on the sale of company-operated restaurants (21) 0
(Gains) losses on the disposition of property and equipment, net (8,178) 423
Impairment charges 357 684
Changes in assets and liabilities:    
Accounts and other receivables (24,267) (27,670)
Inventories (21) (75)
Prepaid expenses and other current assets 6,407 (4,220)
Operating lease right-of-use assets and lease liabilities (8,861) (9,795)
Accounts payable 10,715 6,417
Accrued liabilities (4,612) (10,585)
Pension and post-retirement contributions (3,565) (3,833)
Franchise tenant improvement allowance and incentive disbursements (15,702) (2,904)
Other (13,416) 29,158
Net cash flows provided by operating activities 17,084 61,041
Cash flows from investing activities:    
Purchases of property and equipment (34,531) (39,860)
Purchases of assets intended for sale or leaseback 0 (5,724)
Proceeds from the sale of property and equipment 14,702 15,110
Proceeds from the sale and leaseback of assets 3,616 0
Other 2,800 3,303
Net cash flows used in investing activities (13,377) (27,171)
Cash flows from financing activities:    
Repayments of borrowings on revolving credit facilities 0 (6,000)
Principal repayments on debt (119,350) (14,914)
Dividends paid on common stock 0 (16,614)
Proceeds from issuance of common stock 2 2
Repurchases of common stock 0 (4,999)
Payroll tax payments for equity award issuances (1,105) (2,453)
Net cash flows used in financing activities (120,453) (44,978)
Net cash flows used in continuing operations (116,746) (11,108)
Net cash (used in) provided by operating activities of discontinued operations (13,679) 7,849
Net cash provided by (used in) investing activities of discontinued operations 118,014 (5,300)
Net cash used in financing activities of discontinued operations (38) (16)
Net cash provided by discontinued operations 104,297 2,533
Cash and restricted cash at beginning of period, including discontinued operations cash 81,813 54,167
Cash and restricted cash at end of period, including discontinued operations cash 69,364 45,592
Proceeds from Divestiture of Businesses, Net of Cash Divested $ 36 $ 0
v3.26.1
CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)
$ in Thousands
Total
Common Stock
Capital in Excess of Par Value
Retained Earnings
Accumulated Other Comprehensive Loss
Treasury Stock
Beginning balance (in shares) at Sep. 29, 2024   82,826,000        
Beginning balance at Sep. 29, 2024 $ (851,798) $ 828 $ 533,818 $ 1,866,660 $ (57,475) $ (3,195,629)
Shares issued under stock plans, including tax benefit (in shares)   145,000        
Shares issued under stock plans, including tax benefit 1 $ 1        
Share-based compensation 3,689   3,689      
Dividends declared (8,308)   61 (8,369)    
Purchases of treasury stock (4,996)         (4,996)
Net loss 33,686     33,686    
Other comprehensive income 595       595  
Ending balance (in shares) at Jan. 19, 2025   82,971,000        
Ending balance at Jan. 19, 2025 (827,131) $ 829 537,568 1,891,977 (56,880) (3,200,625)
Beginning balance (in shares) at Sep. 29, 2024   82,826,000        
Beginning balance at Sep. 29, 2024 (851,798) $ 828 533,818 1,866,660 (57,475) (3,195,629)
Net loss (108,542)          
Other comprehensive income 1,042          
Ending balance (in shares) at Apr. 13, 2025   82,999,000        
Ending balance at Apr. 13, 2025 (976,221) $ 830 538,624 1,741,383 (56,433) (3,200,625)
Beginning balance (in shares) at Jan. 19, 2025   82,971,000        
Beginning balance at Jan. 19, 2025 (827,131) $ 829 537,568 1,891,977 (56,880) (3,200,625)
Shares issued under stock plans, including tax benefit (in shares)   28,000        
Shares issued under stock plans, including tax benefit 1 $ 1        
Share-based compensation 996   996      
Dividends declared (8,306)   60 (8,366)    
Net loss (142,228)     (142,228)    
Other comprehensive income 447       447  
Ending balance (in shares) at Apr. 13, 2025   82,999,000        
Ending balance at Apr. 13, 2025 $ (976,221) $ 830 538,624 1,741,383 (56,433) (3,200,625)
Beginning balance (in shares) at Sep. 28, 2025 83,012,784 83,013,000        
Beginning balance at Sep. 28, 2025 $ (938,271) $ 830 542,177 1,769,205 (49,858) (3,200,625)
Shares issued under stock plans, including tax benefit (in shares)   135,000        
Shares issued under stock plans, including tax benefit 1 $ 1        
Share-based compensation 4,159   4,159      
Net loss (2,458)     (2,458)    
Other comprehensive income 531       531  
Ending balance (in shares) at Jan. 18, 2026   83,148,000        
Ending balance at Jan. 18, 2026 $ (936,038) $ 831 546,336 1,766,747 (49,327) (3,200,625)
Beginning balance (in shares) at Sep. 28, 2025 83,012,784 83,013,000        
Beginning balance at Sep. 28, 2025 $ (938,271) $ 830 542,177 1,769,205 (49,858) (3,200,625)
Net loss 7,787          
Other comprehensive income $ 928          
Ending balance (in shares) at Apr. 12, 2026 83,176,452 83,176,000        
Ending balance at Apr. 12, 2026 $ (922,052) $ 832 549,679 1,776,992 (48,930) (3,200,625)
Beginning balance (in shares) at Jan. 18, 2026   83,148,000        
Beginning balance at Jan. 18, 2026 (936,038) $ 831 546,336 1,766,747 (49,327) (3,200,625)
Shares issued under stock plans, including tax benefit (in shares)   28,000        
Shares issued under stock plans, including tax benefit 1 $ 1        
Share-based compensation 3,421   3,421      
Share-Based Payment Arrangement, Decrease for Tax Withholding Obligation (78)   (78)      
Net loss 10,245     10,245    
Other comprehensive income $ 397       397  
Ending balance (in shares) at Apr. 12, 2026 83,176,452 83,176,000        
Ending balance at Apr. 12, 2026 $ (922,052) $ 832 $ 549,679 $ 1,776,992 $ (48,930) $ (3,200,625)
v3.26.1
BASIS OF PRESENTATION
 6 Months Ended
Apr. 12, 2026
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® restaurant brand.
As of April 12, 2026, there were 149 company-operated and 1,979 franchise-operated Jack in the Box 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 September 28, 2025 (“2025 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2025 Form 10-K.
On October 15, 2025, the Company entered into a definitive agreement to sell Del Taco Holdings Inc., a Delaware corporation (“Del Taco”), which owns and operates the Company’s Del Taco restaurant operations, to Yadav Enterprises, Inc., a California corporation (“Buyer”) and Anil Yadav (“Buyer Guarantor”), which was completed on December 22, 2025. For all periods presented in our condensed consolidated statements of earnings (loss), all sales, costs, expenses and income taxes attributable to Del Taco, have been aggregated under the caption “earnings (losses) from discontinued operations, net of income taxes.” Cash flows used in or provided by Del Taco operations have been aggregated in the condensed consolidated statement of cash flows as part of discontinued operations. Prior year results have been recast to conform with the current presentation. Refer to Note 4, Discontinued Operations, for additional information.
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.
Reclassifications and adjustments — Certain amounts in the prior periods’ condensed consolidated financial statements have been reclassified due to the sale of Del Taco. See Note 4, Discontinued Operations, for further information regarding this sale and the resulting prior year reclassifications.
Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. Both fiscal years 2026 and 2025 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2026 and 2025 refer to the 12 weeks ended April 12, 2026 and April 13, 2025, 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 a marketing fund that includes contractual contributions. In 2026 and 2025, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales.
Total contributions made by the Company and other marketing activities are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings (loss). For the year-to-date periods in 2026 and 2025, advertising costs were $12.8 million and $12.1 million, respectively.
Allowance for credit losses — The Company closely monitors the financial condition of our franchisees and estimates the allowance for credit losses based on the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees as well as other factors, including current market conditions and events. Credit quality is monitored through the timing of payments compared to predefined aging criteria and known facts regarding the financial condition of the franchisee or customer. Account balances are charged off against the allowance after recovery efforts have ceased. The Company’s allowance for doubtful accounts has not historically been material.
The following table summarizes the activity in the allowance for doubtful accounts (in thousands):
Year-to-date
April 12,
2026		April 13,
2025
Balance as of beginning of period$(4,466)$(4,512)
Provision for expected credit losses (1,373)(1,397)
Balance as of end of period$(5,839)$(5,767)
Recent accounting pronouncements — In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company will adopt this pronouncement on a prospective basis in its Form 10-K for fiscal year ended September 27, 2026, and does not expect this pronouncement to have a significant impact.
In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Additionally, companies will need to disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. ASU 2024-03 should be applied prospectively to financial statements issued for reporting periods beginning after the effective date, but entities may elect to apply the ASU retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.
v3.26.1
REVENUE
 6 Months Ended
Apr. 12, 2026
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 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.
Disaggregation of revenue — The following table disaggregates revenue by primary source (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Company restaurant sales$94,696 $95,095 $226,603 $228,850 
Franchise rental revenues72,122 77,935 169,509 183,716 
Franchise royalties41,482 43,304 98,635 105,130 
Marketing fees41,313 43,139 97,923 104,600 
Technology and sourcing fees3,094 3,808 7,831 10,260 
Franchise fees and other services1,557 2,450 3,280 4,239 
Total revenue$254,264 $265,731 $603,781 $636,795 
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):
Year-to-date
April 12,
2026		April 13,
2025
Deferred franchise and development fees at beginning of period$35,807 $39,101 
Revenue recognized (2,500)(2,664)
Additions 1,532 1,002 
Deferred franchise and development fees at end of period$34,839 $37,439 
As of April 12, 2026, approximately $3.9 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 April 12, 2026 (in thousands):
Remainder of 2026
$2,005 
20274,125 
20283,572 
20293,005 
20302,554 
Thereafter15,644 
$30,905 
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.
v3.26.1
ASSETS HELD FOR SALE
 6 Months Ended
Apr. 12, 2026
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]  
ASSETS HELD FOR SALE ASSETS HELD FOR SALE
Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of April 12, 2026 and September 28, 2025 have carrying amounts of $15.4 million and $621.0 million, respectively. As of April 12, 2026, these amounts relate to operating restaurant properties which we intend to sell to franchisees and/or sell and leaseback with a third party, and closed restaurant properties which we are marketing for sale. As of September 28, 2025, $602.7 million relates to Del Taco which is presented as held for sale. Refer to Note 4, Discontinued Operations, for additional information on assets and liabilities held for sale.
v3.26.1
DISCONTINUED OPERATIONS
 6 Months Ended
Apr. 12, 2026
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS DISCONTINUED OPERATIONS
Del Taco - On October 15, 2025, the Company entered into a Stock Purchase Agreement (the “Purchase Agreement”) with the Buyer and Buyer Guarantor to sell to Buyer all of the issued and outstanding equity interests of Del Taco, which owns and operates the Company’s Del Taco restaurant operations, for an aggregate purchase price of $115.0 million in cash, subject to certain closing cash, working capital, debt and transaction expense adjustments. The transaction closed on December 22, 2025 (the “Del Taco Sale”). The transaction documents include an indemnification provision pursuant to which the Company may be required to indemnify Del Taco for certain losses incurred within one-year following the transaction closing on December 22, 2025, but only with respect to specifically identified matters, and subject to an aggregate cap of $10.0 million.
As the Del Taco Sale represents a strategic shift that will have a major effect on our operations and financial results, the Del Taco results are classified as discontinued operations in our condensed consolidated statements of earnings (loss) and our condensed consolidated statements of cash flows for all periods presented. Prior year results have been recast to conform with the current year presentation.
We had entered into a Transition Services Agreement (“TSA”) with the Buyer pursuant to which the Buyer is receiving certain services to enable it to operate the Del Taco business after the closing of the Del Taco Sale. The services include information technology, finance and accounting, human resources, supply chain and other corporate support services. The Company recorded $0.6 million and $1.5 million in the second quarter and year-to-date periods of fiscal 2026, respectively, related to the TSA as a reduction of selling, general and administrative expenses in the condensed consolidated statements of earnings (loss). The TSA period has since concluded as of the end of the second quarter.
The following table summarizes the Del Taco results for each period prior to the sale (in thousands, except per share data):
Quarter
Year-to-date(1)
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Company restaurant sales$— $47,398 $48,713 $115,048 
Franchise revenues— 23,567 21,509 54,291 
Company restaurant costs— (41,332)(43,199)(99,641)
Franchise costs— (17,834)(12,944)(40,647)
Selling, general, and administrative expenses (2)
— (7,264)(7,018)(16,787)
Depreciation and amortization (3)
— (4,149)(882)(9,961)
Pre-opening costs— (33)(50)(52)
Impairment of goodwill and intangible assets— (203,230)— (203,230)
Other operating expense, net— (2,456)(570)(3,428)
Transaction-related costs (4)
(1,776)— (9,593)— 
Gains on the sale of company-operated restaurants— (30)— 2,776 
Interest expense, net— (15)1 (61)
Operating loss from discontinued operations before income taxes(1,776)(205,378)(4,033)(201,692)
Loss on Del Taco sale— — (47,428)— 
Losses from discontinued operations and before income taxes(1,776)(205,378)(51,461)(201,692)
Income tax expense (benefit) (5)
520 (42,451)(32,318)(41,455)
Losses from discontinued operations, net of income taxes(2,296)(162,927)(19,143)(160,237)
Net loss per share from discontinued operations
Basic$(0.12)$(8.56)$(1.00)$(8.41)
Diluted$(0.12)$(8.56)$(0.99)$(8.41)
____________________________
(1)Del Taco operating results include only twelve weeks of activity through the sale date on December 22, 2025.
(2)Selling, general and administrative expenses presented in the table above include corporate costs directly in support of Del Taco operations. All other corporate costs were classified in results of continuing operations.
(3)Depreciation and amortization ceased upon classification of the Del Taco assets as held for sale during the quarter.
(4)Transaction-related costs are comprised primarily of professional fees for accounting and legal, which were not contingent fees included in loss on sale calculation.
(5)Income tax benefit in 2026 is primarily due to utilization of capital loss from the Del Taco sale, net of valuation allowance against excess capital loss carryforward to expire in fiscal year 2031.
The following is a reconciliation of the loss recorded for the Del Taco sale (in thousands):
Net proceeds received from the Del Taco Sale (1)
$119,086 
Del Taco assets:
Cash$421 
Accounts and other receivables, net14,048 
Inventories1,688 
Prepaid expenses848 
Other current assets1,508 
Property and equipment, net99,790 
Operating lease right-of-use assets369,349 
Intangible assets, net9,803 
Trademarks105,600 
Other assets, net14,014 
Total Del Taco assets$617,069 
Del Taco liabilities:
Current maturities of long-term debt$31 
Current operating lease liabilities21,551 
Accounts payable12,986 
Accrued liabilities21,281 
Long-term debt, net of current maturities245 
Long-term operating lease liabilities, net of current portion349,616 
Deferred tax liabilities23,405 
Other long-term liabilities, including note payable26,390 
Total Del Taco liabilities $455,505 
Other transaction costs incurred as part of the Del Taco sale (2)
$4,950 
Loss on sale of Del Taco before income taxes$(47,428)
____________________________
(1)The proceeds received from the Del Taco Sale include working capital adjustments outlined in the Purchase Agreement.
(2)Costs directly incurred as a result of the Del Taco Sale, including investment bank fees and employee transaction awards.
The assets being sold and liabilities being assumed by the Buyer were classified as held-for-sale during the first quarter of 2026. As such, prior year balances have been recast to conform with this presentation. Upon classification of the Del Taco assets as held for sale, the assets were no longer depreciated. Proceeds from the Del Taco Sale have been presented in the condensed consolidated statement of cash flows within cash provided by discontinued operations in investing activities.
v3.26.1
LEASES
 6 Months Ended
Apr. 12, 2026
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 (loss), and the related expenses are presented in “Franchise occupancy expenses.”
The following table presents rental income for the periods presented (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Operating lease income - franchise$53,401 $53,537 $123,650 $125,602 
Variable lease income - franchise18,714 24,391 45,843 58,098 
Amortization of sublease assets and liabilities, net7 7 16 16 
Franchise rental revenues$72,122 $77,935 $169,509 $183,716 
Operating lease income - closed restaurants and other (1)
$1,638 $1,327 $4,183 $3,112 
____________________________
(1)Includes closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings (loss).
v3.26.1
FAIR VALUE MEASUREMENTS
 6 Months Ended
Apr. 12, 2026
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):
TotalQuoted Prices
in Active
Markets for
Identical
Assets
(Level 1)		Significant
Other
Observable
Inputs
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Fair value measurements as of April 12, 2026:
Non-qualified deferred compensation plan (1)
$14,569 $14,569 $— $— 
Total liabilities at fair value$14,569 $14,569 $— $— 
Fair value measurements as of September 28, 2025:
Non-qualified deferred compensation plan (1)
$18,326 $18,326 $— $— 
Total liabilities at fair value$18,326 $18,326 $— $— 
____________________________
(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.
The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities.
The following table presents the carrying value and estimated fair value of our Class A-2 Notes as of April 12, 2026 and September 28, 2025 (in thousands):
April 12,
2026		September 28,
2025
Carrying AmountFair ValueCarrying AmountFair Value
Series 2019 Class A-2 Notes$584,026 $554,218 $692,375 $675,500 
Series 2022 Class A-2 Notes$1,012,000 $918,845 $1,023,000 $952,720 
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.
v3.26.1
INDEBTEDNESS
 6 Months Ended
Apr. 12, 2026
Debt Disclosure [Abstract]  
INDEBTEDNESS INDEBTEDNESS
Long-term debt obligations consist of the following (in thousands):
April 12,
2026		September 28,
2025
Series 2019-1 Class A-2-II Notes$156,526 $262,625 
Series 2019-1 Class A-2-III Notes427,500 429,750 
Series 2022-1 Class A-2-I Notes506,000 511,500 
Series 2022-1 Class A-2-II Notes506,000 511,500 
Finance lease obligations and other debt39 208 
Total debt1,596,065 1,715,583 
Less current maturities of long-term debt(28,186)(29,458)
Less unamortized debt issuance costs(9,667)(11,890)
Long-term debt$1,558,212 $1,674,235 
The Anticipated Repayment Dates of the 2019-1 Class A-2-II Notes and the Class A-2-III Notes are August 2026 and August 2029, respectively, and the 2022-1 Class A-2-I Notes and the 2022-1 Class A-2-II Notes are February 2027 and February 2032, respectively.
The legal final maturity date of the 2019 Notes and 2022 Notes is August 2049 and February 2052, respectively, but it is anticipated that, unless earlier prepaid to the extent permitted under the Indenture, the Notes will be repaid by the Anticipated Repayment Dates. If the Master Issuer has not repaid or refinanced the Notes prior to the respective Anticipated Repayment Dates, additional interest will accrue pursuant to the Indenture.
On January 9, 2026, the Company prepaid $105.0 million of its existing Series 2019-1 Class A-2-II Notes. The repayment was made using proceeds from the Del Taco Sale and is in connection with the Company’s ongoing prioritization of debt reduction as part of its “JACK on Track” plan.
The Company also has a revolving financing facility of Series 2022-1 Variable Funding Senior Secured Notes (the “Variable Funding Notes”), which permits borrowings up to a maximum of $150.0 million, subject to certain borrowing conditions, a portion of which may be used to issue letters of credit. As of April 12, 2026, the Company had no outstanding borrowings and available borrowing capacity of $95.3 million under our Variable Funding Notes, net of letters of credits issued of $54.7 million.
The quarterly principal payment on the Class A-2 Notes may be suspended when the specified leverage ratio, which is a measure of outstanding debt to earnings before interest, taxes, depreciation, and amortization, adjusted for certain items (as defined in the Indenture), is less than or equal to 5.0x. Exceeding the leverage ratio of 5.0x does not violate any covenant related to the Class A-2 Notes. The Company has a leverage ratio of greater than 5.0x and, accordingly, is making the scheduled amortization payments on its 2019 Notes and 2022 Notes.
Maturities of long-term debt — Assuming repayment by the Anticipated Repayment Dates and based on the leverage ratio as of April 12, 2026, principal payments on our long-term debt outstanding at April 12, 2026 for each of the next five fiscal years and thereafter are as follows (in thousands):
Remainder of 2026$169,815 
2027516,000 
202815,500 
2029427,250 
203011,000 
Thereafter456,500 
$1,596,065 
v3.26.1
OTHER OPERATING (INCOME) EXPENSES, NET
 6 Months Ended
Apr. 12, 2026
Restructuring and Related Activities [Abstract]  
OTHER OPERATING EXPENSE, NET OTHER OPERATING EXPENSES, NET
Other operating expenses, net in the accompanying condensed consolidated statements of earnings (loss) is comprised of the following (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Restructuring, integration and other (1)
$2,929 $213 $14,175 $1,544 
Costs of closed restaurants (2)
1,745 1,445 4,379 1,623 
Impairment charges (3)
174 75 527 697 
Accelerated depreciation62 20 150 20 
(Gains) losses on disposition of property and equipment, net (4)
(1,907)7 (8,178)423 
Other operating expenses, net$3,003 $1,760 $11,053 $4,307 
____________________________
(1)Restructuring, integration and other includes proxy contest fees, restructuring that is not deemed discontinued operations, and other consulting fees for discrete project-based strategic initiatives.
(2)Costs of closed restaurants includes ongoing costs associated with closed restaurants and cancelled project costs.
(3)Impairment charges are related to underperforming restaurants.
(4)In 2026, the amount is primarily related to the sale of real estate.
v3.26.1
SEGMENT REPORTING
 6 Months Ended
Apr. 12, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
The Company’s principal business consists of developing, operating and franchising our Jack in the Box restaurant brands. Our chief operating decision maker (“CODM”) is our Chief Executive Officer, Lance Tucker. Following the sale of Del Taco in December 2025, the Company is considered to have only one reportable operating segment. The segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate Company resources.
The Company measures and evaluates its segment based on segment revenues and segment profit. The reportable segment excludes certain general and administrative functions such as accounting/finance, human resources, legal, and certain unallocated costs such as share-based compensation. The Company’s measure of segment profit also excludes the following items: depreciation and amortization, net gains (losses) on company-owned life insurance (“COLI”), net other operating expenses, net other pension and post-retirement expenses and net interest expense.
The following table provides information related to our operating segments in each period (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Segment revenues$254,264 $265,731 $603,781 $636,795 
Less:
Food and packaging$27,388 $26,437 $66,620 $61,127 
Payroll and employee benefits33,683 32,178 80,260 76,706 
Occupancy and other18,105 17,804 42,906 41,344 
Other segment expenses (1)
8,509 10,165 20,711 26,302 
Franchise expenses99,090 102,380 232,623 242,589 
Segment profit$67,489 $76,767 $160,661 $188,727 
General, administrative, and other unallocated18,246 17,248 45,537 42,333 
Depreciation and amortization10,981 8,069 24,590 20,526 
(Gains) losses on COLI(188)1,407 (2,604)2,798 
Other operating expense, net3,003 1,760 11,053 4,307 
Gains on the sale of company-operated restaurants(21)— (21)— 
Other pension and post-retirement expenses, net1,263 1,341 2,947 3,130 
Interest expense, net16,871 18,351 40,553 42,731 
Earnings before income taxes$17,334 $28,591 $38,606 $72,902 
____________________________
(1)Other segment expense represents selling, general, and administrative costs, pre-opening costs, and certain amortization expenses attributable to the identified operating segments.
The Company does not evaluate, manage or measure performance of segments using assets, pension or post-retirement expense, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.
v3.26.1
INCOME TAXES
 6 Months Ended
Apr. 12, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
For the second quarter of and year-to-date fiscal year 2026, the Company recorded income tax expense of $4.8 million and $11.7 million, respectively, resulting in effective tax rates of 27.7% and 30.2%, respectively. The effective tax rate for such periods differed from the U.S. statutory tax rate primarily due to the establishment of valuation allowance on cumulative interest deduction limitations from current and prior fiscal years and the nondeductible component of share-based compensation largely offset by a favorable state refund claim settlement.
For the second quarter of and year-to-date fiscal year 2025, the Company recorded income tax expense of $7.9 million and $21.2 million, respectively, resulting in effective tax rates of 27.6% and 29.1%, respectively. The effective tax rate for such periods differed from the U.S. statutory tax rate primarily due to the nondeductible component of share-based compensation and nondeductible losses from the market performance of insurance products used to fund certain non-qualified retirement plans.
v3.26.1
STOCKHOLDERS EQUITY AND REPURCHAES OF COMMON STOCK
 6 Months Ended
Apr. 12, 2026
Stockholders' Equity Note [Abstract]  
STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK
Repurchases of common stock — The Company did not repurchase any shares of its common stock in the period ended April 12, 2026. As of April 12, 2026, there was $175.0 million remaining under share repurchase programs authorized by the Board of Directors which does not expire.
Dividends — Through April 12, 2026, the Board of Directors did not declare any cash dividends. Future dividends are discontinued and the Company will direct a majority of those funds toward debt reductions.
Stockholder Rights Plan — On July 1, 2025, the Board of Directors adopted a limited-duration stockholder rights plan and declared a dividend of one right (a “Right”) for each outstanding share of the Company’s common stock held of record at the close of business on July 14, 2025. The Rights will generally become exercisable if a person or group acquires beneficial ownership of 12.5% or more of the outstanding shares of the Company’s common stock, subject to certain exceptions (including an exception for existing persons who own in excess of such triggering percentage and do not acquire additional shares of the Company’s common stock). If the Rights become exercisable, all holders of Rights (other than the triggering person or group) will be entitled to purchase shares of the Company’s common stock at a 50% discount to the then-current market price or the Company may exchange each Right held by such holders for one share of the Company’s common stock. The terms of the Rights are set forth in the Stockholder Protection Rights Agreement, dated as of July 1, 2025, by and between the Company and Computershare Trust Company, N.A., as rights agent (the “Rights Agreement”). The Rights will expire on July 1, 2026, unless the Rights are earlier redeemed, or the Rights Agreement is terminated, by the Board of Directors.
v3.26.1
AVERAGE SHARES OUTSTANDING
 6 Months Ended
Apr. 12, 2026
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):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Weighted-average shares outstanding – basic19,255 19,043 19,188 19,047 
Effect of potentially dilutive securities:
Nonvested stock awards and units113 — 80 — 
Performance share awards19 — 19 — 
Weighted-average shares outstanding – diluted19,387 19,043 19,287 19,047 
Excluded from diluted weighted-average shares outstanding:
Antidilutive962 551 789 441 
Performance conditions not satisfied at the end of the period425 172 425 172 
v3.26.1
COMMITMENTS AND CONTINGENCIES
 6 Months Ended
Apr. 12, 2026
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 April 12, 2026, the Company had accruals of $17.1 million for all of its legal matters in aggregate, presented within “Accrued liabilities” on our condensed 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. On November 25, 2025, the Ninth Circuit Court of Appeals issued an opinion which was amended on April 20, 2026, remanding several issues back to the trial court for further proceedings. As of April 12, 2026, the Company has accrued the verdict amount above, as well as estimated prejudgment and post-judgment interest and fee award, for an additional $10.5 million. These amounts are included within “Accrued liabilities” on our condensed consolidated balance sheet as of April 12, 2026. The
Company will continue to accrue for post-judgment interest until the matter is resolved. The Company anticipates further appellate proceedings on the 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 prospective 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. The trial commenced on January 9, 2023, and 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. The Plaintiff has appealed the trial court’s post-trial rulings. As part of the appeal, the parties participated in a mediation on March 18, 2025, but the matter did not settle. On October 9, 2025, the appellate court issued an opinion affirming the trial court’s take nothing judgment in favor of the Company. On February 4, 2026, the plaintiff filed a petition for the matter to be reviewed by the Texas Supreme Court. On March 13, 2026, the Texas Supreme Court denied the plaintiff’s petition for review. As a result of this denial, during the quarter, the Company reversed the accrual associated with this claim.
Del Taco — The transaction documents include an indemnification provision pursuant to which the Company may be required to indemnify Del Taco for certain losses incurred within one year following the transaction closing on December 22, 2025, but only with respect to specifically identified matters, and subject to an aggregate cap of $10.0 million. Refer to Note 4, Discontinued Operations, for additional information on the Del Taco sale.
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 April 12, 2026, the maximum potential liability of future undiscounted payments under these leases is approximately $23.4 million. The lease terms extend for a maximum of approximately 12 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.
Franchisee guarantees — The Company has an agreement for a financing structure with a lender to allow them to limit their exposure to risk, while they service franchise-owned locations. The agreement with the Company is to remain in effect until all franchisee obligations are paid in full. As of April 12, 2026, and in accordance with that arrangement, $2.0 million was held within “Restricted cash” on our condensed consolidated balance sheet, and the Company has an additional unfunded obligation of approximately $1.5 million. The Company has not recorded a liability for these unfunded obligations as we believe the likelihood of making any future payments is remote.
v3.26.1
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION
 6 Months Ended
Apr. 12, 2026
Supplemental Cash Flow Information [Abstract]  
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (in thousands)
Year-to-date
 April 12,
2026		April 13,
2025
Cash paid during the year for:
Income tax payments, net of refunds (1)
$(4,988)$26,371 
Interest payments$36,578 $37,854 
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment$10,527 $5,269 
Increase in dividends accrued or converted to common stock equivalents$— $121 
Right-of use assets obtained in exchange for operating lease obligations$63,207 $63,039 
____________________________
(1)Includes $8.3 million state refund claim settlement.
v3.26.1
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION
 6 Months Ended
Apr. 12, 2026
Balance Sheet Related Disclosures [Abstract]  
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands)
April 12,
2026		September 28,
2025
Accounts and other receivables, net:
Trade$90,472 $70,225 
Notes receivable, current portion3,788 3,786 
Income tax receivable (1)
21,470 200 
Other10,311 3,999 
Allowance for doubtful accounts(5,839)(4,466)
$120,202 $73,744 
Property and equipment, net:
Land$73,873 $78,774 
Buildings865,054 850,213 
Restaurant and other equipment210,688 184,746 
Construction in progress19,978 36,757 
1,169,593 1,150,490 
Less accumulated depreciation and amortization(836,090)(806,873)
$333,503 $343,617 
Other assets, net:
Company-owned life insurance policies$136,859 $135,504 
Franchise tenant improvement allowances41,248 40,454 
Deferred rent receivable31,220 33,194 
Notes receivable, less current portion6,935 7,820 
Other46,367 34,942 
$262,629 $251,914 
Accrued liabilities:
Payroll and related taxes$26,888 $28,418 
Legal accruals17,081 17,640 
Insurance21,070 20,731 
Sales and property taxes8,177 23,001 
Deferred rent income11,739 351 
Deferred franchise and development fees4,973 5,126 
Other46,786 47,211 
$136,714 $142,478 
Other long-term liabilities:
Defined benefit pension plans$44,923 $46,320 
Deferred franchise and development fees29,866 30,680 
Other56,788 64,479 
$131,577 $141,479 
____________________________
(1)The income tax receivable increased due to the accrual of refunds from capital loss carryback on the Del Taco divestment.
v3.26.1
SUBSEQUENT EVENTS
 6 Months Ended
Apr. 12, 2026
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS SUBSEQUENT EVENTS
Following the end of the second quarter of 2026, the Company is in the process of withdrawing excess COLI funding of approximately $71.0 million, which is expected to be used along with cash on hand to prepay approximately $99.0 million of the 2019-1 Class A-2-II Notes in the third quarter of 2026.
On May 13, 2025, the Company announced that Lance Tucker would be stepping down as Chief Executive Officer (“CEO”) and as a member of the Board, effective immediately. In connection with Mr. Tucker’s departure, the Board appointed Mark King as Interim CEO, effective May 13, 2025. Mr. King will also serve as Executive Chairman of the Board and, in connection therewith, will not receive board or committee fees during his service as Interim CEO.
v3.26.1
Insider Trading Arrangements
 3 Months Ended
Apr. 12, 2026
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
v3.26.1
BASIS OF PRESENTATION (Policies)
 6 Months Ended
Apr. 12, 2026
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® restaurant brand.
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 September 28, 2025 (“2025 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2025 Form 10-K.
On October 15, 2025, the Company entered into a definitive agreement to sell Del Taco Holdings Inc., a Delaware corporation (“Del Taco”), which owns and operates the Company’s Del Taco restaurant operations, to Yadav Enterprises, Inc., a California corporation (“Buyer”) and Anil Yadav (“Buyer Guarantor”), which was completed on December 22, 2025. For all periods presented in our condensed consolidated statements of earnings (loss), all sales, costs, expenses and income taxes attributable to Del Taco, have been aggregated under the caption “earnings (losses) from discontinued operations, net of income taxes.” Cash flows used in or provided by Del Taco operations have been aggregated in the condensed consolidated statement of cash flows as part of discontinued operations. Prior year results have been recast to conform with the current presentation. Refer to Note 4, Discontinued Operations, for additional information.
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.
Reclassifications and adjustments — Certain amounts in the prior periods’ condensed consolidated financial statements have been reclassified due to the sale of Del Taco. See Note 4, Discontinued Operations, for further information regarding this sale and the resulting prior year reclassifications.
Fiscal year
Fiscal year — The Company’s fiscal year is 52 or 53 weeks ending the Sunday closest to September 30. Both fiscal years 2026 and 2025 include 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks. All comparisons between 2026 and 2025 refer to the 12 weeks ended April 12, 2026 and April 13, 2025, 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 a marketing fund that includes contractual contributions. In 2026 and 2025, marketing fund contributions from Jack in the Box franchise and company-operated restaurants were approximately 5.0% of sales.
Total contributions made by the Company and other marketing activities are included in “Selling, general and administrative expenses” in the accompanying condensed consolidated statements of earnings (loss). For the year-to-date periods in 2026 and 2025, advertising costs were $12.8 million and $12.1 million, 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. The Company’s allowance for doubtful accounts has not historically been material.
Recent accounting pronouncements
Recent accounting pronouncements — In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The Company will adopt this pronouncement on a prospective basis in its Form 10-K for fiscal year ended September 27, 2026, and does not expect this pronouncement to have a significant impact.
In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Additionally, companies will need to disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. ASU 2024-03 should be applied prospectively to financial statements issued for reporting periods beginning after the effective date, but entities may elect to apply the ASU retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.
v3.26.1
BASIS OF PRESENTATION (Tables)
 6 Months Ended
Apr. 12, 2026
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):
Year-to-date
April 12,
2026		April 13,
2025
Balance as of beginning of period$(4,466)$(4,512)
Provision for expected credit losses (1,373)(1,397)
Balance as of end of period$(5,839)$(5,767)
v3.26.1
REVENUE (Tables)
 6 Months Ended
Apr. 12, 2026
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
Disaggregation of revenue — The following table disaggregates revenue by primary source (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Company restaurant sales$94,696 $95,095 $226,603 $228,850 
Franchise rental revenues72,122 77,935 169,509 183,716 
Franchise royalties41,482 43,304 98,635 105,130 
Marketing fees41,313 43,139 97,923 104,600 
Technology and sourcing fees3,094 3,808 7,831 10,260 
Franchise fees and other services1,557 2,450 3,280 4,239 
Total revenue$254,264 $265,731 $603,781 $636,795 
Changes in Contract Liabilities
A summary of significant changes in contract liabilities is presented below (in thousands):
Year-to-date
April 12,
2026		April 13,
2025
Deferred franchise and development fees at beginning of period$35,807 $39,101 
Revenue recognized (2,500)(2,664)
Additions 1,532 1,002 
Deferred franchise and development fees at end of period$34,839 $37,439 
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 April 12, 2026 (in thousands):
Remainder of 2026
$2,005 
20274,125 
20283,572 
20293,005 
20302,554 
Thereafter15,644 
$30,905 
v3.26.1
DISCONTINUED OPERATIONS (Tables)
 6 Months Ended
Apr. 12, 2026
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes the Del Taco results for each period prior to the sale (in thousands, except per share data):
Quarter
Year-to-date(1)
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Company restaurant sales$— $47,398 $48,713 $115,048 
Franchise revenues— 23,567 21,509 54,291 
Company restaurant costs— (41,332)(43,199)(99,641)
Franchise costs— (17,834)(12,944)(40,647)
Selling, general, and administrative expenses (2)
— (7,264)(7,018)(16,787)
Depreciation and amortization (3)
— (4,149)(882)(9,961)
Pre-opening costs— (33)(50)(52)
Impairment of goodwill and intangible assets— (203,230)— (203,230)
Other operating expense, net— (2,456)(570)(3,428)
Transaction-related costs (4)
(1,776)— (9,593)— 
Gains on the sale of company-operated restaurants— (30)— 2,776 
Interest expense, net— (15)1 (61)
Operating loss from discontinued operations before income taxes(1,776)(205,378)(4,033)(201,692)
Loss on Del Taco sale— — (47,428)— 
Losses from discontinued operations and before income taxes(1,776)(205,378)(51,461)(201,692)
Income tax expense (benefit) (5)
520 (42,451)(32,318)(41,455)
Losses from discontinued operations, net of income taxes(2,296)(162,927)(19,143)(160,237)
Net loss per share from discontinued operations
Basic$(0.12)$(8.56)$(1.00)$(8.41)
Diluted$(0.12)$(8.56)$(0.99)$(8.41)
____________________________
(1)Del Taco operating results include only twelve weeks of activity through the sale date on December 22, 2025.
(2)Selling, general and administrative expenses presented in the table above include corporate costs directly in support of Del Taco operations. All other corporate costs were classified in results of continuing operations.
(3)Depreciation and amortization ceased upon classification of the Del Taco assets as held for sale during the quarter.
(4)Transaction-related costs are comprised primarily of professional fees for accounting and legal, which were not contingent fees included in loss on sale calculation.
(5)Income tax benefit in 2026 is primarily due to utilization of capital loss from the Del Taco sale, net of valuation allowance against excess capital loss carryforward to expire in fiscal year 2031.
The following is a reconciliation of the loss recorded for the Del Taco sale (in thousands):
Net proceeds received from the Del Taco Sale (1)
$119,086 
Del Taco assets:
Cash$421 
Accounts and other receivables, net14,048 
Inventories1,688 
Prepaid expenses848 
Other current assets1,508 
Property and equipment, net99,790 
Operating lease right-of-use assets369,349 
Intangible assets, net9,803 
Trademarks105,600 
Other assets, net14,014 
Total Del Taco assets$617,069 
Del Taco liabilities:
Current maturities of long-term debt$31 
Current operating lease liabilities21,551 
Accounts payable12,986 
Accrued liabilities21,281 
Long-term debt, net of current maturities245 
Long-term operating lease liabilities, net of current portion349,616 
Deferred tax liabilities23,405 
Other long-term liabilities, including note payable26,390 
Total Del Taco liabilities $455,505 
Other transaction costs incurred as part of the Del Taco sale (2)
$4,950 
Loss on sale of Del Taco before income taxes$(47,428)
____________________________
(1)The proceeds received from the Del Taco Sale include working capital adjustments outlined in the Purchase Agreement.
(2)Costs directly incurred as a result of the Del Taco Sale, including investment bank fees and employee transaction awards.
The assets being sold and liabilities being assumed by the Buyer were classified as held-for-sale during the first quarter of 2026. As such, prior year balances have been recast to conform with this presentation. Upon classification of the Del Taco assets as held for sale, the assets were no longer depreciated. Proceeds from the Del Taco Sale have been presented in the condensed consolidated statement of cash flows within cash provided by discontinued operations in investing activities.
The following table summarizes the major categories of assets and liabilities classified as held for sale in our condensed consolidated balance sheet as of September 28, 2025 and acquired in the Del Taco Sale (in thousands):
September 28,
2025
Assets:
Cash$5,765 
Accounts and other receivables, net16,567 
Inventories1,612 
Prepaid and other current assets3,769 
Property and equipment, net99,991 
Operating lease right-of-use assets366,430 
Intangible assets, net9,884 
Trademarks105,600 
Deferred tax assets (1)
(20,233)
Other assets13,295 
Total assets classified as held for sale (2)
$602,680 
Liabilities:
Current operating lease liabilities$21,068 
Accounts payable14,752 
Accrued liabilities, including current note payable28,319 
Long-term operating lease liabilities, net of current portion351,667 
Other long-term liabilities, including note payable25,778 
Total liabilities classified as held for sale$441,584 
____________________________
(1)Reflects deferred income tax liabilities for Del Taco, which were netted against the Jack in the Box deferred income tax assets in other assets, net, on our condensed consolidated balance sheets.
(2)The current assets held for sale on the condensed consolidated balance sheet as of September 28, 2025 includes Jack in the Box assets held for sale of $18.3 million.
v3.26.1
LEASES (Tables)
 6 Months Ended
Apr. 12, 2026
Leases [Abstract]  
Lease Income
The following table presents rental income for the periods presented (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Operating lease income - franchise$53,401 $53,537 $123,650 $125,602 
Variable lease income - franchise18,714 24,391 45,843 58,098 
Amortization of sublease assets and liabilities, net7 7 16 16 
Franchise rental revenues$72,122 $77,935 $169,509 $183,716 
Operating lease income - closed restaurants and other (1)
$1,638 $1,327 $4,183 $3,112 
____________________________
(1)Includes closed restaurant properties included in “Other operating expenses, net” in our condensed consolidated statements of earnings (loss).
v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
 6 Months Ended
Apr. 12, 2026
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):
TotalQuoted Prices
in Active
Markets for
Identical
Assets
(Level 1)		Significant
Other
Observable
Inputs
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Fair value measurements as of April 12, 2026:
Non-qualified deferred compensation plan (1)
$14,569 $14,569 $— $— 
Total liabilities at fair value$14,569 $14,569 $— $— 
Fair value measurements as of September 28, 2025:
Non-qualified deferred compensation plan (1)
$18,326 $18,326 $— $— 
Total liabilities at fair value$18,326 $18,326 $— $— 
____________________________
(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.
The Company did not have any transfers in or out of Level 1, 2 or 3 for its financial liabilities.
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 April 12, 2026 and September 28, 2025 (in thousands):
April 12,
2026		September 28,
2025
Carrying AmountFair ValueCarrying AmountFair Value
Series 2019 Class A-2 Notes$584,026 $554,218 $692,375 $675,500 
Series 2022 Class A-2 Notes$1,012,000 $918,845 $1,023,000 $952,720 
v3.26.1
INDEBTEDNESS (Tables)
 6 Months Ended
Apr. 12, 2026
Debt Disclosure [Abstract]  
Schedule of Debt ong-term debt obligations consist of the following (in thousands):
April 12,
2026		September 28,
2025
Series 2019-1 Class A-2-II Notes$156,526 $262,625 
Series 2019-1 Class A-2-III Notes427,500 429,750 
Series 2022-1 Class A-2-I Notes506,000 511,500 
Series 2022-1 Class A-2-II Notes506,000 511,500 
Finance lease obligations and other debt39 208 
Total debt1,596,065 1,715,583 
Less current maturities of long-term debt(28,186)(29,458)
Less unamortized debt issuance costs(9,667)(11,890)
Long-term debt$1,558,212 $1,674,235 
Schedule of Maturities of Long-term Debt Assuming repayment by the Anticipated Repayment Dates and based on the leverage ratio as of April 12, 2026, principal payments on our long-term debt outstanding at April 12, 2026 for each of the next five fiscal years and thereafter are as follows (in thousands):
Remainder of 2026$169,815 
2027516,000 
202815,500 
2029427,250 
203011,000 
Thereafter456,500 
$1,596,065 
v3.26.1
OTHER OPERATING (INCOME) EXPENSES, NET (Tables)
 6 Months Ended
Apr. 12, 2026
Restructuring and Related Activities [Abstract]  
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring
Other operating expenses, net in the accompanying condensed consolidated statements of earnings (loss) is comprised of the following (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Restructuring, integration and other (1)
$2,929 $213 $14,175 $1,544 
Costs of closed restaurants (2)
1,745 1,445 4,379 1,623 
Impairment charges (3)
174 75 527 697 
Accelerated depreciation62 20 150 20 
(Gains) losses on disposition of property and equipment, net (4)
(1,907)7 (8,178)423 
Other operating expenses, net$3,003 $1,760 $11,053 $4,307 
____________________________
(1)Restructuring, integration and other includes proxy contest fees, restructuring that is not deemed discontinued operations, and other consulting fees for discrete project-based strategic initiatives.
(2)Costs of closed restaurants includes ongoing costs associated with closed restaurants and cancelled project costs.
(3)Impairment charges are related to underperforming restaurants.
(4)In 2026, the amount is primarily related to the sale of real estate.
v3.26.1
SEGMENT REPORTING (Tables)
 6 Months Ended
Apr. 12, 2026
Segment Reporting [Abstract]  
Schedule of Operating Segments
The following table provides information related to our operating segments in each period (in thousands):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Segment revenues$254,264 $265,731 $603,781 $636,795 
Less:
Food and packaging$27,388 $26,437 $66,620 $61,127 
Payroll and employee benefits33,683 32,178 80,260 76,706 
Occupancy and other18,105 17,804 42,906 41,344 
Other segment expenses (1)
8,509 10,165 20,711 26,302 
Franchise expenses99,090 102,380 232,623 242,589 
Segment profit$67,489 $76,767 $160,661 $188,727 
General, administrative, and other unallocated18,246 17,248 45,537 42,333 
Depreciation and amortization10,981 8,069 24,590 20,526 
(Gains) losses on COLI(188)1,407 (2,604)2,798 
Other operating expense, net3,003 1,760 11,053 4,307 
Gains on the sale of company-operated restaurants(21)— (21)— 
Other pension and post-retirement expenses, net1,263 1,341 2,947 3,130 
Interest expense, net16,871 18,351 40,553 42,731 
Earnings before income taxes$17,334 $28,591 $38,606 $72,902 
____________________________
(1)Other segment expense represents selling, general, and administrative costs, pre-opening costs, and certain amortization expenses attributable to the identified operating segments.
v3.26.1
AVERAGE SHARES OUTSTANDING (Tables)
 6 Months Ended
Apr. 12, 2026
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):
QuarterYear-to-date
April 12,
2026		April 13,
2025		April 12,
2026		April 13,
2025
Weighted-average shares outstanding – basic19,255 19,043 19,188 19,047 
Effect of potentially dilutive securities:
Nonvested stock awards and units113 — 80 — 
Performance share awards19 — 19 — 
Weighted-average shares outstanding – diluted19,387 19,043 19,287 19,047 
Excluded from diluted weighted-average shares outstanding:
Antidilutive962 551 789 441 
Performance conditions not satisfied at the end of the period425 172 425 172 
v3.26.1
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)
 6 Months Ended
Apr. 12, 2026
Supplemental Cash Flow Information [Abstract]  
Additional Information Related To Cash Flows
Year-to-date
 April 12,
2026		April 13,
2025
Cash paid during the year for:
Income tax payments, net of refunds (1)
$(4,988)$26,371 
Interest payments$36,578 $37,854 
Non-cash investing and financing transactions:
Decrease in obligations for purchases of property and equipment$10,527 $5,269 
Increase in dividends accrued or converted to common stock equivalents$— $121 
Right-of use assets obtained in exchange for operating lease obligations$63,207 $63,039 
____________________________
(1)Includes $8.3 million state refund claim settlement.
v3.26.1
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Tables)
 6 Months Ended
Apr. 12, 2026
Balance Sheet Related Disclosures [Abstract]  
Schedule of Supplemental Balance Sheet Disclosures
April 12,
2026		September 28,
2025
Accounts and other receivables, net:
Trade$90,472 $70,225 
Notes receivable, current portion3,788 3,786 
Income tax receivable (1)
21,470 200 
Other10,311 3,999 
Allowance for doubtful accounts(5,839)(4,466)
$120,202 $73,744 
Property and equipment, net:
Land$73,873 $78,774 
Buildings865,054 850,213 
Restaurant and other equipment210,688 184,746 
Construction in progress19,978 36,757 
1,169,593 1,150,490 
Less accumulated depreciation and amortization(836,090)(806,873)
$333,503 $343,617 
Other assets, net:
Company-owned life insurance policies$136,859 $135,504 
Franchise tenant improvement allowances41,248 40,454 
Deferred rent receivable31,220 33,194 
Notes receivable, less current portion6,935 7,820 
Other46,367 34,942 
$262,629 $251,914 
Accrued liabilities:
Payroll and related taxes$26,888 $28,418 
Legal accruals17,081 17,640 
Insurance21,070 20,731 
Sales and property taxes8,177 23,001 
Deferred rent income11,739 351 
Deferred franchise and development fees4,973 5,126 
Other46,786 47,211 
$136,714 $142,478 
Other long-term liabilities:
Defined benefit pension plans$44,923 $46,320 
Deferred franchise and development fees29,866 30,680 
Other56,788 64,479 
$131,577 $141,479 
____________________________
(1)The income tax receivable increased due to the accrual of refunds from capital loss carryback on the Del Taco divestment.
v3.26.1
BASIS OF PRESENTATION - Narrative (Details)
$ in Millions
 6 Months Ended
Apr. 12, 2026
USD ($)
reporting_unit
restaurant
Apr. 13, 2025
USD ($)
Net Investment Income [Line Items]    
Marketing and advertising expense | $ $ 12.8 $ 12.1
Number of reporting units | reporting_unit 2  
Food and packaging    
Net Investment Income [Line Items]    
Contractual obligation (percent) 5.00% 5.00%
Company operated | Food and packaging    
Net Investment Income [Line Items]    
Number of operating segments 149  
Franchise-operated | Food and packaging    
Net Investment Income [Line Items]    
Number of operating segments 1,979  
v3.26.1
BASIS OF PRESENTATION - Effect of New Accounting Pronouncements (Details) - USD ($)
$ in Thousands
 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Allowance for Credit Loss [Roll Forward]    
Balance as of beginning of period $ (4,466) $ (4,512)
Provision for expected credit losses (1,373) (1,397)
Balance as of end of period $ (5,839) $ (5,767)
v3.26.1
REVENUE - Narrative (Details)
$ in Millions
 6 Months Ended
Apr. 12, 2026
USD ($)
Revenue from Contract with Customer [Abstract]  
Term of franchise 20 years
Development fees $ 3.9
v3.26.1
REVENUE - Disaggregation of Revenue (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Disaggregation of Revenue [Line Items]        
Revenues $ 254,264 $ 265,731 $ 603,781 $ 636,795
Company restaurant sales        
Disaggregation of Revenue [Line Items]        
Revenues 94,696 95,095 226,603 228,850
Franchise rental revenues        
Disaggregation of Revenue [Line Items]        
Revenues 72,122 77,935 169,509 183,716
Franchise royalties        
Disaggregation of Revenue [Line Items]        
Revenues 41,482 43,304 98,635 105,130
Marketing fees        
Disaggregation of Revenue [Line Items]        
Revenues 41,313 43,139 97,923 104,600
Technology and sourcing fees        
Disaggregation of Revenue [Line Items]        
Revenues 3,094 3,808 7,831 10,260
Franchise fees and other services        
Disaggregation of Revenue [Line Items]        
Revenues $ 1,557 $ 2,450 $ 3,280 $ 4,239
v3.26.1
REVENUE - Changes in Contract Liabilities (Details) - USD ($)
$ in Thousands
 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Movement in Deferred Revenue [Roll Forward]    
Deferred franchise and development fees at beginning of period $ 35,807 $ 39,101
Revenue recognized (2,500) (2,664)
Additions 1,532 1,002
Deferred franchise and development fees at end of period $ 34,839 $ 37,439
v3.26.1
REVENUE - Estimated Future Franchise Fees (Details)
$ in Thousands
Apr. 12, 2026
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 30,905
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-19  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations 2,005
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 4,125
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 3,572
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 3,005
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-01-20  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations 2,554
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2031-01-20  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Remaining performance obligations $ 15,644
v3.26.1
REVENUE - Estimated Future Franchise Fees, Period (Details)
Apr. 12, 2026
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-19  
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]: 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 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-01-20  
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]: 2031-01-20  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, period
v3.26.1
ASSETS HELD FOR SALE - Narrative (Details) - USD ($)
$ in Millions
Apr. 12, 2026
Sep. 28, 2025
Franchisor Disclosure [Line Items]    
Assets held for sale $ 15.4 $ 621.0
Disposal Group, Held-for-Sale, Not Discontinued Operations | Del Taco Holdings Inc.    
Franchisor Disclosure [Line Items]    
Assets held for sale   $ 602.7
v3.26.1
DISCONTINUED OPERATIONS - Narrative (Details) - Discontinued Operations, Disposed of by Sale - Del Taco Holdings Inc. - USD ($)
$ in Millions
 3 Months Ended 6 Months Ended
Dec. 22, 2025
Apr. 12, 2026
Apr. 12, 2026
Discontinued Operations and Disposal Groups [Abstract]      
Proceeds from sale of business $ 115.0    
Disposal Group, Including Discontinued Operations [Line Items]      
Proceeds from sale of business 115.0    
Indemnity obligation $ 10.0    
Indemnity obligation, term 1 year    
Transition services agreement, fees   $ 0.6 $ 1.5
v3.26.1
DISCONTINUED OPERATIONS - Income from Discontinued Operation (Details) - USD ($)
$ / shares in Units, $ in Thousands
 3 Months Ended 6 Months Ended
Dec. 22, 2025
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Disposal Group, Including Discontinued Operations [Line Items]          
Losses from discontinued operations, net of taxes   $ (2,296) $ (162,927) $ (19,143) $ (160,237)
Del Taco Holdings Inc. | Discontinued Operations, Disposed of by Sale          
Disposal Group, Including Discontinued Operations [Line Items]          
Selling, general, and administrative expenses   0 (7,264) (7,018) (16,787)
Depreciation and amortization   0 (4,149) (882) (9,961)
Pre-opening costs   0 (33) (50) (52)
Intangible Asset, Including Goodwill, Impairment Loss   0 203,230 0 203,230
Other operating expense, net   0 (2,456) (570) (3,428)
Transaction-related costs   (1,776) 0 (9,593) 0
Gains on the sale of company-operated restaurants   0 (30) 0 2,776
Interest expense, net   0 (15) 1 (61)
Operating loss from discontinued operations before income taxes   (1,776) (205,378) (4,033) (201,692)
Loss on Del Taco sale   0 0 (47,428) 0
Losses from discontinued operations and before income taxes $ (47,428) (1,776) (205,378) (51,461) (201,692)
Income tax (benefit) expense   520 (42,451) (32,318) (41,455)
Losses from discontinued operations, net of taxes   $ (2,296) $ (162,927) $ (19,143) $ (160,237)
(Losses) earnings from discontinued operations (in dollars per share)   $ (0.12) $ (8.56) $ (1.00) $ (8.41)
(Losses) earnings from discontinued operations (in dollars per share)   $ (0.12) $ (8.56) $ (0.99) $ (8.41)
Transition services agreement, fees   $ 600   $ 1,500  
Del Taco Holdings Inc. | Discontinued Operations, Disposed of by Sale | Company restaurant sales          
Disposal Group, Including Discontinued Operations [Line Items]          
Revenue   0 $ 47,398 48,713 $ 115,048
Operating costs   0 (41,332) (43,199) (99,641)
Del Taco Holdings Inc. | Discontinued Operations, Disposed of by Sale | Franchise fees and other services          
Disposal Group, Including Discontinued Operations [Line Items]          
Revenue   0 23,567 21,509 54,291
Operating costs   $ 0 $ (17,834) $ (12,944) $ (40,647)
v3.26.1
DISCONTINUED OPERATIONS - Schedule of Assets Held For Sale (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Dec. 22, 2025
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Sep. 28, 2025
Disposal Group, Including Discontinued Operations [Line Items]            
Assets held for sale   $ 15,400   $ 15,400   $ 621,000
Del Taco Holdings Inc. | Discontinued Operations, Held-for-Sale            
Disposal Group, Including Discontinued Operations [Line Items]            
Cash           5,765
Accounts and other receivables, net           16,567
Inventories           1,612
Property and equipment, net           99,991
Prepaid and other current assets           3,769
Operating lease right-of-use assets           366,430
Intangible assets, net           9,884
Trademarks           105,600
Other assets, net           13,295
Assets held for sale           602,680
Current operating lease liabilities           21,068
Accounts payable           14,752
Accrued liabilities, including current note payable           28,319
Long-term operating lease liabilities, net of current portion           351,667
Deferred tax liabilities           (20,233)
Other long-term liabilities, including note payable           25,778
Total liabilities classified as held for sale           441,584
Current assets held for sale           $ 18,300
Del Taco Holdings Inc. | Discontinued Operations, Disposed of by Sale            
Disposal Group, Including Discontinued Operations [Line Items]            
Net proceeds received from the Del Taco sale $ 119,086          
Cash 421          
Accounts and other receivables, net 14,048          
Inventories 1,688          
Prepaid expenses 848          
Other current assets 1,508          
Property and equipment, net 99,790          
Operating lease right-of-use assets 369,349          
Intangible assets, net 9,803          
Trademarks 105,600          
Other assets, net 14,014          
Assets held for sale 617,069          
Current maturities of long-term debt 31          
Current operating lease liabilities 21,551          
Accounts payable 12,986          
Accrued liabilities 21,281          
Long-term debt, net of current maturities 245          
Long-term operating lease liabilities, net of current portion 349,616          
Deferred tax liabilities (23,405)          
Other long-term liabilities, including note payable 26,390          
Total liabilities classified as held for sale 455,505          
Other transaction costs incurred as part of the Del Taco sale 4,950          
Losses from discontinued operations and before income taxes $ (47,428) $ (1,776) $ (205,378) $ (51,461) $ (201,692)  
v3.26.1
LEASES - Narrative (Details)
Apr. 12, 2026
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
v3.26.1
LEASES - Operating Lease Income (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Lessor, Lease, Description [Line Items]        
Operating lease income - closed restaurants and other $ 1,638 $ 1,327 $ 4,183 $ 3,112
Franchise        
Lessor, Lease, Description [Line Items]        
Operating lease income - franchise 53,401 53,537 123,650 125,602
Variable lease income - franchise 18,714 24,391 45,843 58,098
Amortization of sublease assets and liabilities, net 7 7 16 16
Franchise rental revenues $ 72,122 $ 77,935 $ 169,509 $ 183,716
v3.26.1
FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($)
$ in Thousands
Apr. 12, 2026
Sep. 28, 2025
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total liabilities at fair value $ 14,569 $ 18,326
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 14,569 18,326
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 14,569 18,326
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 14,569 18,326
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 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 $ 0 $ 0
v3.26.1
FAIR VALUE MEASUREMENTS - Carrying Value and Estimated Fair Value of Notes (Details) - USD ($)
$ in Thousands
Apr. 12, 2026
Sep. 28, 2025
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Total debt $ 1,596,065  
Senior Notes | Series 2022 Class A-2 Notes    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Total debt 156,526 $ 262,625
Carrying Amount | Senior Notes | Series 2019 Class A-2 Notes    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Total debt 584,026 692,375
Carrying Amount | Senior Notes | Series 2022 Class A-2 Notes    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Total debt 1,012,000 1,023,000
Fair Value | Senior Notes | Series 2019 Class A-2 Notes    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Total debt 554,218 675,500
Fair Value | Senior Notes | Series 2022 Class A-2 Notes    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Total debt $ 918,845 $ 952,720
v3.26.1
INDEBTEDNESS - Schedule of Debts (Details) - USD ($)
$ in Thousands
Apr. 12, 2026
Sep. 28, 2025
Debt Instrument [Line Items]    
Long-term debt $ 1,596,065  
Finance lease obligations and other debt 39 $ 208
Total debt 1,596,065 1,715,583
Less current maturities of long-term debt (28,186) (29,458)
Less unamortized debt issuance costs (9,667) (11,890)
Long-term debt, net of current maturities 1,558,212 1,674,235
Series 2019-1 Class A-2-II Notes | Senior Notes    
Debt Instrument [Line Items]    
Long-term debt 156,526 262,625
Series 2019-1 Class A-2-III Notes | Senior Notes    
Debt Instrument [Line Items]    
Long-term debt 427,500 429,750
Series 2022-1 Class A-2-I Notes | Senior Notes    
Debt Instrument [Line Items]    
Long-term debt 506,000 511,500
Series 2022-1 Class A-2-II Notes | Senior Notes    
Debt Instrument [Line Items]    
Long-term debt $ 506,000 $ 511,500
v3.26.1
INDEBTEDNESS - Narrative (Details)
Jan. 09, 2026
USD ($)
Apr. 12, 2026
USD ($)
Sep. 28, 2025
USD ($)
Feb. 11, 2022
USD ($)
Debt Instrument [Line Items]        
Debt issuance cost   $ 9,667,000 $ 11,890,000  
Series 2022 Class A-2 Notes | Senior Notes        
Debt Instrument [Line Items]        
Repayments of long-term debt $ 105,000,000.0      
Series 2022-1 Class A-1 Notes | Senior Notes        
Debt Instrument [Line Items]        
Maximum borrowing capacity       $ 150,000,000.0
Series 2022-1 Class A-2-I Variable Funding Notes | Senior Notes        
Debt Instrument [Line Items]        
Amounts drawn under letter agreement   0    
Unused borrowing capacity   95,300,000    
Line of credit issued   $ 54,700,000    
Series 2019 Class A-2 Notes | Senior Notes        
Debt Instrument [Line Items]        
Debt issuance cost       $ 17,400,000
Specified maximum leverage ratio   5.0    
v3.26.1
INDEBTEDNESS - Schedule of Maturity of Debt (Details)
$ in Thousands
Apr. 12, 2026
USD ($)
Debt Disclosure [Abstract]  
Remainder of 2026 $ 169,815
2027 516,000
2028 15,500
2029 427,250
2030 11,000
Thereafter 456,500
Total debt $ 1,596,065
v3.26.1
OTHER OPERATING (INCOME) EXPENSES, NET - Summary of Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Restructuring and Related Activities [Abstract]        
General, administrative, and other unallocated $ 2,929 $ 213 $ 14,175 $ 1,544
Costs of closed restaurants and other 1,745 1,445 4,379 1,623
Operating restaurant impairment charges 174 75 527 697
Accelerated depreciation 62 20 150 20
Losses (gains) on disposition of property and equipment, net (1,907) 7 (8,178) 423
Other operating expenses, net $ 3,003 $ 1,760 $ 11,053 $ 4,307
v3.26.1
SEGMENT REPORTING - Schedule of Operating Segments (Details)
$ in Thousands
 1 Months Ended 3 Months Ended 6 Months Ended
Jan. 18, 2026
segment
Apr. 12, 2026
USD ($)
Apr. 13, 2025
USD ($)
Apr. 12, 2026
USD ($)
Apr. 13, 2025
USD ($)
Segment Reporting [Line Items]          
Number of reportable segments | segment 1        
Revenues   $ 254,264 $ 265,731 $ 603,781 $ 636,795
Food and packaging   27,388 26,437 66,620 61,127
Payroll and employee benefits   33,683 32,178 80,260 76,706
Depreciation and amortization   10,981 8,069 24,590 20,526
Other operating expenses, net   3,003 1,760 11,053 4,307
Other pension and post-retirement expenses, net   1,263 1,341 2,947 3,130
Interest expense, net   16,871 18,351 40,553 42,731
Earnings before income taxes   17,334 28,591 38,606 72,902
Reportable Segment          
Segment Reporting [Line Items]          
Revenues       603,781 636,795
Food and packaging       66,620 61,127
Payroll and employee benefits       80,260 76,706
Occupancy and other       42,906 41,344
Other segment expenses       20,711 26,302
Franchise expenses       232,623 242,589
Segment profit     76,767 160,661 188,727
General, administrative, and other unallocated   18,246 17,248 45,537 42,333
Depreciation and amortization   10,981 8,069 24,590 20,526
(Gains) losses on COLI   188 (1,407) 2,604 (2,798)
Other operating expenses, net   3,003 1,760 11,053 4,307
Gain (Loss) on Disposition of Other Assets   (21) 0 (21) 0
Other pension and post-retirement expenses, net   1,263 1,341 2,947 3,130
Interest expense, net   16,871 18,351 40,553 42,731
Earnings before income taxes   17,334 28,591 $ 38,606 $ 72,902
Food and packaging          
Segment Reporting [Line Items]          
Revenues   254,264 265,731    
Jack In The Box Restaurants          
Segment Reporting [Line Items]          
Food and packaging   27,388 26,437    
Payroll and employee benefits   33,683 32,178    
Occupancy and other   18,105 17,804    
Other segment expenses   8,509 10,165    
Franchise expenses   99,090 $ 102,380    
Segment profit   $ 67,489      
v3.26.1
INCOME TAXES- Narrative (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Income Tax Disclosure [Abstract]        
Income tax expense $ 4,793 $ 7,892 $ 11,676 $ 21,207
Effective income tax rates 27.70% 27.60%    
v3.26.1
STOCKHOLDERS EQUITY AND REPURCHASES OF COMMON STOCK - Narrative (Details) - USD ($)
$ in Millions
 6 Months Ended
Apr. 12, 2026
Jul. 01, 2025
Stockholders' Equity Note [Abstract]    
Shares repurchased (in shares) 0  
Repurchase of common stock, remaining authorized amount $ 175.0  
Stockholder rights plan, beneficial interest needed to become exercisable   12.50%
Stockholder Rights Plan, Purchase Discount, Percent   50.00%
v3.26.1
AVERAGE SHARES OUTSTANDING - Reconciliation of Basic Weighted-Average Shares Outstanding to Diluted Weighted-Average Shares Outstanding (Details) - shares
shares in Thousands
 3 Months Ended 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Apr. 12, 2026
Apr. 13, 2025
Average Shares Outstanding [Line Items]        
Weighted-average shares outstanding - basic (in shares) 19,255 19,043 19,188 19,047
Weighted-average number of shares outstanding - diluted (in shares) 19,387 19,043 19,287 19,047
Excluded from diluted weighted-average shares outstanding:        
Antidilutive (in shares) 962 551 789 441
Performance conditions not satisfied at the end of the period (in shares) 425 172 425 172
Nonvested stock awards and units        
Average Shares Outstanding [Line Items]        
Effect of potentially dilutive securities (in shares) 113 0 80 0
Performance share awards        
Average Shares Outstanding [Line Items]        
Effect of potentially dilutive securities (in shares) 19 0 19 0
v3.26.1
COMMITMENTS AND CONTINGENCIES - Narrative (Details)
$ in Thousands
 1 Months Ended
Feb. 08, 2023
USD ($)
Oct. 24, 2022
USD ($)
Apr. 17, 2019
purchaser
Aug. 31, 2010
formerEmployee
Apr. 12, 2026
USD ($)
Sep. 28, 2025
USD ($)
Loss Contingencies [Line Items]            
Accruals for legal matters         $ 17,100  
Legal accruals         17,081 $ 17,640
Lease guarantee         $ 23,400  
Qdoba guaranteed leases, remaining term         12 years  
Cash and restricted cash         $ 2,000  
Financial Guarantee            
Loss Contingencies [Line Items]            
Lease guarantee         $ 1,500  
46124            
Loss Contingencies [Line Items]            
Number of former employees | formerEmployee       5    
Damages awarded   $ 6,400        
J&D Restaurant Group v. Jack in the Box Inc.            
Loss Contingencies [Line Items]            
Damages awarded $ 8,000          
Number of perspective purchasers | purchaser     2      
v3.26.1
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Additional Information Related to Cash Flows (Details) - USD ($)
$ in Thousands
 6 Months Ended
Apr. 12, 2026
Apr. 13, 2025
Non-cash investing and financing transactions:    
Income tax payments, net of refunds (1) $ (4,988) $ 26,371
Interest payments 36,578 37,854
Decrease in obligations for purchases of property and equipment 10,527 5,269
Increase in dividends accrued or converted to common stock equivalents 0 121
Right-of use assets obtained in exchange for operating lease obligations 63,207 $ 63,039
State refund claim settlement $ 8,300  
v3.26.1
SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($)
$ in Thousands
Apr. 12, 2026
Sep. 28, 2025
Apr. 13, 2025
Sep. 29, 2024
Accounts and other receivables, net:        
Trade $ 90,472 $ 70,225    
Notes receivable, current portion 3,788 3,786    
Income tax receivable (1) 21,470 200    
Other 10,311 3,999    
Allowance for doubtful accounts (5,839) (4,466) $ (5,767) $ (4,512)
Accounts and other receivables, net 120,202 73,744    
Property and equipment, net:        
Property and equipment, at cost 1,169,593 1,150,490    
Less accumulated depreciation and amortization (836,090) (806,873)    
Property and equipment, net 333,503 343,617    
Other assets, net:        
Company-owned life insurance policies 136,859 135,504    
Franchise tenant improvement allowances 41,248 40,454    
Deferred rent receivable 31,220 33,194    
Notes receivable, less current portion 6,935 7,820    
Other 46,367 34,942    
Other assets, net 262,629 251,914    
Accrued liabilities:        
Payroll and related taxes 26,888 28,418    
Legal accruals 17,081 17,640    
Insurance 21,070 20,731    
Sales and property taxes 8,177 23,001    
Deferred rent income 11,739 351    
Deferred franchise and development fees 4,973 5,126    
Other 46,786 47,211    
Accrued liabilities 136,714 142,478    
Other long-term liabilities:        
Defined benefit pension plans 44,923 46,320    
Deferred franchise and development fees 29,866 30,680    
Other 56,788 64,479    
Other long-term liabilities 131,577 141,479    
Land        
Property and equipment, net:        
Property and equipment, at cost 73,873 78,774    
Buildings        
Property and equipment, net:        
Property and equipment, at cost 865,054 850,213    
Restaurant and other equipment        
Property and equipment, net:        
Property and equipment, at cost 210,688 184,746    
Construction in progress        
Property and equipment, net:        
Property and equipment, at cost $ 19,978 $ 36,757    
v3.26.1
SUBSEQUENT EVENTS - Narrative (Details) - USD ($)
$ in Millions
 1 Months Ended
Jan. 09, 2026
May 13, 2026
Series 2019-1 Class A-2-II Notes | Senior Notes    
Subsequent Event [Line Items]    
Repayments of long-term debt $ 105.0  
Subsequent Event    
Subsequent Event [Line Items]    
Excess company owned life insurance funds withdrawn   $ 71.0
Subsequent Event | Series 2019-1 Class A-2-II Notes | Senior Notes    
Subsequent Event [Line Items]    
Repayments of long-term debt   $ 99.0