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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

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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

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- References

No definition available.

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