XML 40 R26.htm IDEA: XBRL DOCUMENT
v3.21.1

REVENUE (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2021
Revenue from Contract with Customer [Abstract] |
Schedule of Disaggregation of Revenue | Revenue recognized during the thirteen weeks ended March 31, 2021 and March 25, 2020, disaggregated by type is as follows:
| Thirteen Weeks Ended |  |
| March 31 2021 |  | March 25 2020 |  |  |  |
Shack sales | $ | 150,668 |  |  | $ | 138,048 |  |  |  |  |
Licensing revenue: |  |  |  |  |  |  |
Sales-based royalties | 4,425 |  |  | 4,944 |  |  |  |  |
Initial territory and opening fees | 189 |  |  | 178 |  |  |  |  |
Total revenue | $ | 155,282 |  |  | $ | 143,170 |  |  |  |  |
Schedule of Contract with Customer, Asset and Liability | Opening and closing balances of contract liabilities and receivables from contracts with customers is as follows:
| March 31 2021 |  | December 31 2020
Shack sales receivables | $ | 5,641 |  |  | $ | 5,373 |
Licensing receivables, net of allowance for doubtful accounts | 2,420 |  |  | 2,647 |
Gift card liability | 2,600 |  |  | 2,637 |
Deferred revenue, current | 612 |  |  | 608 |
Deferred revenue, long-term | 11,965 |  |  | 12,151 |
Revenue recognized during the thirteen weeks ended March 31, 2021 and March 25, 2020 that was included in their respective liability balances at the beginning of the period is as follows:
| Thirteen Weeks Ended |  |
| March 31 2021 |  | March 25 2020 |  |  |  |
Gift card liability | $ | 219 |  |  | $ | 300 |  |  |  |  |
Deferred revenue | 181 |  |  | 175 |  |  |  |  |

X
- 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 http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration