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SEGMENT REPORTING
 9 Months Ended
Jul. 05, 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 brand. Our chief operating decision maker (“CODM”) is our Interim Chief Executive Officer, Mark King. 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 on company-owned life insurance (“COLI”), net other operating (income) 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
July 5,
2026		July 6,
2025		July 5,
2026		July 6,
2025
Segment revenues$257,657 $262,401 $861,438 $899,196 
Less:
Food and packaging$28,246 $26,949 $94,866 $88,076 
Payroll and employee benefits32,410 32,465 112,670 109,171 
Occupancy and other18,621 17,840 61,527 59,184 
Other segment expenses (1)
1,009 10,207 21,720 36,805 
Franchise expenses101,044 102,137 333,667 344,726 
Segment profit$76,327 $72,803 $236,988 $261,234 
General, administrative, and other unallocated18,022 17,298 63,559 59,335 
Depreciation and amortization10,478 8,671 35,068 29,197 
Gains on COLI, net(1,902)(6,062)(4,506)(3,264)
Other operating (income) expense, net(3,062)4,531 7,991 8,838 
Gains on the sale of company-operated restaurants(6)— (27)— 
Other pension and post-retirement expenses, net1,262 1,342 4,209 4,472 
Interest expense, net18,176 18,135 58,729 60,866 
Earnings before income taxes$33,359 $28,888 $71,965 $101,790 
____________________________
(1)Other segment expense represents selling, general, and administrative costs, pre-opening costs, and certain amortization expenses attributable to the identified operating segments. Third quarter and year-to-date 2026 includes the reversal of certain litigation expenses attributable to the operating segment.
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.