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.