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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2024
Revenue from Contract with Customer [Abstract] |
Schedule of Disaggregates Revenue by Major Component | The following table disaggregates revenue by major component:
|  | Three Months Ended March 31, |  |
(in thousands) |  | 2024 |  | 2023 |  |  |  |  |  |
Company-operated shops |  | $ | 248,085 |  |  | $ | 173,164 |  |  |  |  |  |  |
Franchising |  | 25,771 |  |  | 22,645 |  |  |  |  |  |  |
Other |  | 1,243 |  |  | 1,458 |  |  |  |  |  |  |
Total revenues |  | $ | 275,099 |  |  | $ | 197,267 |  |  |  |  |  |  |
Schedule of Deferred Revenue Activity | Deferred Revenue Deferred revenue activity related to the Company’s gift card and loyalty programs was as follows:
|  | Three Months Ended March 31,
(in thousands) |  | 2024 |  | 2023
Beginning balance |  | $ | 34,616 |  |  | $ | 26,904 |
Revenue deferred - gift card activations, loyalty app loads, and loyalty points and rewards earned |  | 89,394 |  |  | 78,711 |
Revenue recognized - gift card, loyalty app, loyalty rewards redemptions, and breakage |  | (91,057) |  |  | (79,729) |
Ending balance |  | 32,953 |  |  | 25,886 |
Less: current portion |  | (28,696) |  |  | (21,754) |
Deferred revenue, net of current portion, gift card and loyalty programs |  | $ | 4,257 |  |  | $ | 4,132 |
These deferred revenues reported in the Company’s condensed consolidated balance sheets were as follows:
(in thousands) |  | March 31, 2024 |  | December 31, 2023
Initial unearned franchise fees from franchise partners |  | $ | 2,470 |  |  | $ | 2,409 |
Total deferred revenue, excluding gift card and loyalty programs |  | 2,470 |  |  | 2,409 |
Less: current portion |  | (414) |  |  | (412) |
Deferred revenue, net of current portion, excluding gift card and loyalty programs |  | $ | 2,056 |  |  | $ | 1,997 |
Revenue recognized during the three months ended March 31, 2024 and 2023 that was included in the respective deferred revenue liability balances at the beginning of the period are shown below.
|  |  |  | Three Months Ended March 31,
(in thousands) |  |  |  |  |  | 2024 |  | 2023 |  |
Gift card redemptions 1 |  |  |  |  |  | $ | 4,017 |  |  | $ | 3,235 |  |  |
Earned franchise fees |  |  |  |  |  | 113 |  |  | 114 |  |  |
_____________________ 1 Amounts exclude cash loads and transactions related to the Company’s loyalty rewards program.
Schedule of Unearned Franchise Fees | Future recognition of initial unearned franchise fees as of March 31, 2024 is as follows:
(in thousands) |  |
Remainder of 2024 |  | $ | 316 |
2025 |  | 376 |
2026 |  | 334 |
2027 |  | 289 |
2028 |  | 240 |
Thereafter |  | 915 |
Total |  | $ | 2,470 |

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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