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REVENUE (Tables)

6 Months Ended

Jun. 26, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Revenue disaggregated by type was as follows:

			Thirteen Weeks Ended												Twenty-Six Weeks Ended
			June 26 2024						June 28 2023						June 26 2024						June 28 2023
Shack sales			$	305,480					$	261,810					$	586,032					$	506,064
Licensing revenue:
Sales-based royalties			10,624						9,712						20,257						18,490
Initial territory and opening fees			392						283						711						529
Total revenue			$	316,496					$	271,805					$	607,000					$	525,083

Schedule of Contract with Customer, Asset and Liability

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

						June 26 2024						December 27 2023
Shack sales receivables						$	9,399					$	9,884
Licensing receivables, net of allowance for doubtful accounts						5,440						4,610
Gift card liability						2,047						2,603
Deferred revenue, current						1,328						1,192
Deferred revenue, long-term						16,777						17,157

Revenue recognized that was included in the respective liability balances at the beginning of the period was as follows:

			Thirteen Weeks Ended												Twenty-Six Weeks Ended
			June 26 2024						June 28 2023						June 26 2024						June 28 2023
Gift card liability			$	168					$	144					$	587					$	477
Deferred revenue			385						274						702						518

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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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- References

No definition available.

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