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SEGMENT REPORTING (Tables) | 9 Months Ended
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Oct. 01, 2023
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | Financial information for the Company’s reportable segments was as follows for the periods presented:
| Twelve Weeks Ended |  | Forty Weeks Ended
($ in thousands) | October 1, 2023 |  | October 2, 2022 |  | October 1, 2023 |  | October 2, 2022
Revenue |  |  |  |  |  |  |
CAVA | $ | 173,759 |  |  | $ | 116,213 |  |  | $ | 541,609 |  |  | $ | 333,546 |
Zoes Kitchen | — |  |  | 21,432 |  |  | 3,867 |  |  | 94,996 |
Other | 1,794 |  |  | 1,613 |  |  | 6,054 |  |  | 5,642 |
Total revenue | 175,553 |  |  | 139,258 |  |  | 551,530 |  |  | 434,184 |
Restaurant-level operating expenses (1) |  |  |  |  |  |  |
CAVA | 130,179 |  |  | 90,992 |  |  | 403,430 |  |  | 265,480 |
Zoes Kitchen | — |  |  | 20,263 |  |  | 4,044 |  |  | 89,497 |
Other | 887 |  |  | 1,595 |  |  | 3,574 |  |  | 5,050 |
Total restaurant-level operating expenses | 131,066 |  |  | 112,850 |  |  | 411,048 |  |  | 360,027 |
Restaurant-level profit (loss) |  |  |  |  |  |  |
CAVA | 43,580 |  |  | 25,221 |  |  | 138,179 |  |  | 68,066 |
Zoes Kitchen | — |  |  | 1,169 |  |  | (177) |  |  | 5,499 |
Other | 907 |  |  | 18 |  |  | 2,480 |  |  | 592 |
Total restaurant-level profit | 44,487 |  |  | 26,408 |  |  | 140,482 |  |  | 74,157 |
Reconciliation of restaurant-level profit to income (loss) before income taxes: |  |  |  |  |  |  |
General and administrative expenses | 24,472 |  |  | 16,547 |  |  | 76,817 |  |  | 53,768 |
Depreciation and amortization | 11,528 |  |  | 10,018 |  |  | 35,096 |  |  | 31,783 |
Restructuring and other costs | 1,092 |  |  | 2,055 |  |  | 5,160 |  |  | 4,989 |
Pre-opening costs | 3,410 |  |  | 6,175 |  |  | 12,809 |  |  | 14,225 |
Impairment and asset disposal costs | 1,190 |  |  | 3,838 |  |  | 4,295 |  |  | 9,848 |
Interest (income) expense, net | (3,956) |  |  | (115) |  |  | (4,630) |  |  | 262 |
Other income, net | (120) |  |  | (188) |  |  | (412) |  |  | (644) |
Income (loss) before income taxes | $ | 6,871 |  |  | $ | (11,922) |  |  | $ | 11,347 |  |  | $ | (40,074) |
(1) Restaurant-level operating expenses consist of food, beverage, and packaging (excluding depreciation and amortization), labor, occupancy, and other operating expenses.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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