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Segment Information
 12 Months Ended
Dec. 27, 2025
Segment Reporting [Abstract]  
Segment Information
(18)Segment Information
In accordance with Segment Reporting, the Company uses the management approach for determining its reportable segments. The management approach is based upon the way that management reviews performance and allocates resources.
The Company has one reportable segment: restaurants. The restaurant segment sells food and beverage through its company-owned restaurants as well as collects royalties, franchise fees, and Ad Fund contributions from franchised restaurants. The restaurant segment derives revenue from both company-owned and franchised restaurants domestically and from franchised restaurants across 18 international countries and territories. The Company manages the business activities on a consolidated basis, as Wingstop restaurants all have similar customers, sell similar products, and have a similar process to sell those products. The measure of restaurant segment assets is reported as Total assets on the Consolidated Balance Sheets. The accounting policies of the restaurant segment are the same as those described in Note 1.
The Company’s chief operating decision-maker (the “CODM”) is its Chief Executive Officer. The Company measures segment profit using consolidated net income. The CODM uses consolidated net income in deciding whether to reinvest profits into the restaurant segment or into other parts of the Company, such as for acquisitions, share repurchases or to pay dividends. Components of consolidated net income, including SG&A, are used to monitor budget versus actual results in assessing performance of the segment.
Financial information for the Company’s reportable segment is as follows (in thousands):
Fiscal Year
December 27,
2025		December 28,
2024		December 30,
2023
Revenue:
Royalty revenue, franchise fees and other$321,782 $288,354 $207,077 
Advertising fees247,619 217,630 157,138 
Company-owned restaurant sales127,452 119,823 95,840 
Total revenue696,853 625,807 460,055 
Cost of sales:
Food, beverage and packaging costs46,893 43,371 31,697 
Labor29,576 28,317 22,963 
Other operating costs22,751 23,025 18,314 
Vendor rebates(3,162)(3,081)(2,328)
Total cost of sales96,058 91,632 70,646 
Advertising expenses261,545 233,306 166,583 
Selling, general & administrative:
Transaction costs497 316 — 
Consulting fees— — 5,150 
System implementation costs5,839 1,713 — 
Amortization of capitalized system implementation costs934 — — 
Stock-based compensation expense24,878 22,060 15,558 
Other segment expense (1)
96,208 92,712 76,190 
Total selling, general and administrative128,356 116,801 96,898 
Depreciation and amortization25,068 19,490 13,239 
(Gain) loss on disposal of assets6,535 (1,038)95 
Interest expense, net35,784 21,292 18,227 
Investment (income) expense
(93,682)(2,866)57 
Income tax expense62,922 38,473 24,135 
Net income$174,267 $108,717 $70,175 
(1) Other segment expense consists primarily of corporate related items such as headcount-related expenses, office rent expense, and other overhead costs.