v3.26.1
REVENUE
 9 Months Ended
Jul. 05, 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
July 5,
2026		July 6,
2025		July 5,
2026		July 6,
2025
Company restaurant sales$96,268 $94,112 $322,871 $322,962 
Franchise rental revenues73,017 76,538 242,526 260,254 
Franchise royalties41,891 43,078 140,526 148,208 
Marketing fees42,230 43,011 140,153 147,611 
Technology and sourcing fees3,061 4,136 10,892 14,396 
Franchise fees and other services1,190 1,526 4,470 5,765 
Total revenue$257,657 $262,401 $861,438 $899,196 
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
July 5,
2026		July 6,
2025
Deferred franchise and development fees at beginning of period$35,807 $39,101 
Revenue recognized (3,585)(3,903)
Additions 1,932 1,282 
Deferred franchise and development fees at end of period$34,154 $36,480 
As of July 5, 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 July 5, 2026 (in thousands):
Remainder of 2026
$993 
20274,123 
20283,575 
20293,011 
20302,567 
Thereafter16,030 
$30,299 
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.