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SEGMENT REPORTING | 4 Months Ended
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Apr. 21, 2024
Segment Reporting [Abstract] |
SEGMENT REPORTING | SEGMENT REPORTING The CODM reviews segment performance and allocates resources based upon restaurant level profit, which is defined as segment revenues less food, beverage, and packaging, labor, occupancy, and other operating expenses. All segment revenue is earned in the United States, and all intersegment revenues have been eliminated. Sales from external customers are derived principally from sales of food, beverage, and CPG. The Company does not rely on any major customers as sources of sales. As the CODM is not provided with asset information by segment, assets are reported only on a consolidated basis. As described in Note 1 (Nature of Operations and Basis of Presentation), the Company no longer operates any Zoes Kitchen locations as of March 2, 2023. Other includes the Company’s CPG sales from CAVA Foods. Financial information for the Company’s reportable segments was as follows:
|  |  | Sixteen Weeks Ended
($ in thousands) |  |  |  |  | April 21, 2024 |  | April 16, 2023
Revenue |  |  |  |  |  |  |
CAVA |  |  |  |  | $ | 256,290 |  |  | $ | 196,761 |
Zoes Kitchen |  |  |  |  | — |  |  | 3,867 |
Other |  |  |  |  | 2,716 |  |  | 2,455 |
Total revenue |  |  |  |  | 259,006 |  |  | 203,083 |
Restaurant operating expenses (1) |  |  |  |  |  |  |
CAVA |  |  |  |  | 191,674 |  |  | 146,778 |
Zoes Kitchen |  |  |  |  | — |  |  | 4,044 |
Other |  |  |  |  | 1,966 |  |  | 1,697 |
Total restaurant operating expenses |  |  |  |  | 193,640 |  |  | 152,519 |
Restaurant-level profit (loss) |  |  |  |  |  |  |
CAVA |  |  |  |  | 64,616 |  |  | 49,983 |
Zoes Kitchen |  |  |  |  | — |  |  | (177) |
Other |  |  |  |  | 750 |  |  | 758 |
Total restaurant-level profit |  |  |  |  | 65,366 |  |  | 50,564 |
Reconciliation of restaurant-level profit to income (loss) before income taxes: |  |  |  |  |  |  |
General and administrative expenses |  |  |  |  | 33,840 |  |  | 29,024 |
Depreciation and amortization |  |  |  |  | 17,322 |  |  | 12,859 |
Restructuring and other costs |  |  |  |  | 282 |  |  | 2,215 |
Pre-opening costs |  |  |  |  | 3,379 |  |  | 5,999 |
Impairment and asset disposal costs |  |  |  |  | 1,290 |  |  | 2,719 |
Interest (income) expense, net |  |  |  |  | (4,914) |  |  | 25 |
Other income, net |  |  |  |  | (78) |  |  | (174) |
Income (loss) before income taxes |  |  |  |  | $ | 14,245 |  |  | $ | (2,103) |
__________________ (1) Restaurant operating expenses consist of food, beverage, and packaging (excluding depreciation and amortization), labor, occupancy, and other operating expenses.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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