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REVENUE (Tables)

3 Months Ended

Mar. 30, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Revenue recognized during the thirteen weeks ended March 30, 2022 and March 31, 2021, disaggregated by type was as follows:

			Thirteen Weeks Ended
			March 30 2022						March 31 2021
Shack sales			$	196,791					$	150,668
Licensing revenue:
Sales-based royalties			6,400						4,425
Initial territory and opening fees			200						189
Total revenue			$	203,391					$	155,282

Schedule of Contract with Customer, Asset and Liability

Contract liabilities and receivables from contracts with customers were as follows:

						March 30 2022						December 29 2021
Shack sales receivables						$	6,639					$	6,939
Licensing receivables, net of allowance for doubtful accounts						3,262						4,005
Gift card liability						1,847						3,297
Deferred revenue, current						837						763
Deferred revenue, long-term						13,277						12,669

Revenue recognized during the thirteen weeks ended March 30, 2022 and March 31, 2021 that was included in the respective liability balances at the beginning of the period was as follows:

			Thirteen Weeks Ended
			March 30 2022						March 31 2021
Gift card liability(1)			$	1,506					$	219
Deferred revenue			197						181

(1)

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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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&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=123351226&loc=SL49130545-203045

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- References

No definition available.

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