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Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue by major component

The following table disaggregates revenue by major component:

						Three Months Ended September 30,												Nine Months Ended September 30,
(in thousands)						2022						2021						2022						2021
Company-operated shops						$	173,501					$	108,661					$	464,200					$	289,548
Franchising						23,802						20,396						69,028						65,589
Other						1,345						746						3,957						2,659
Total revenues						$	198,648					$	129,803					$	537,185					$	357,796

Deferred revenue activity

Deferred revenue activity related to the Company’s loyalty and gift card programs was as follows:

						Nine Months Ended September 30,
(in thousands)						2022						2021
Balance, December 31						$	22,765					$	10,576
Revenue deferred - gift card activations, loyalty app loads, and loyalty points and rewards earned						186,303						122,326
Revenue recognized - gift card, loyalty app, and loyalty rewards redemptions, and breakage						(180,538)						(116,967)
Balance, September 30						28,530						15,935
Less: current portion						(25,371)						(13,681)
Deferred revenue, net of current portion, gift card and loyalty programs						$	3,159					$	2,254

These deferred revenues reported in the Company’s condensed consolidated balance sheets were as follows:

(in thousands)						September 30, 2022						December 31, 2021
Outstanding performance obligations						$	3,027					$	2,512
Initial unearned franchise fees from franchisees						2,390						2,560
Total deferred revenue, excluding gift card and loyalty programs						5,417						5,072
Less: current portion						(3,458)						(2,964)
Deferred revenue, net of current portion, excluding gift card and loyalty programs						$	1,959					$	2,108

Revenue recognized from initial unearned franchise fees was as follows for the periods presented:

						Three Months Ended September 30,												Nine Months Ended September 30,
(in thousands)						2022						2021						2022						2021
Earned franchise fees						$	117					$	198					$	390					$	514

Schedule of unearned franchise fees

Future amortization of initial unearned franchise fees outstanding as of September 30, 2022 is as follows::

(in thousands)
Remainder of 2022						$	112
2023						419
2024						361
2025						307
2026						265
Thereafter						926
Total						$	2,390

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- Definition

Schedule of Unearned Franchise Fees

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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