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.