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GEOGRAPHIC INFORMATION | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
GEOGRAPHIC INFORMATION | SEGMENT REPORTING
Shake Shack operates and licenses Shake Shack restaurants, which serve burgers, chicken, hot dogs, crinkle cut fries, shakes, frozen custard, beer, wine and more. The Company operates Shacks in the United States and has both domestic and international licensed Shacks. The chief operating decision maker (the "CODM") is the Chief Executive Officer. The Company determined it has one operating segment and one reportable segment, as the CODM regularly reviews Shack operations and financial performance at a consolidated level. The CODM also allocates resources at a consolidated level. The CODM uses net income to allocate resources (including labor, technology, and capital resources) for the single segment to make decisions regarding annual budget, new Shack openings, entering new geographic markets, landlord and vendor negotiations, marketing decisions, pursuing new business ventures, and driving the Company's mission.
|  | 2025 |  | 2024 |  | 2023
Segment revenue(1) | $ | 1,445,306 |  |  | $ | 1,252,608 |  |  | $ | 1,087,533 |
Less: |  |  |  |  |
| Food and paper costs | 396,714 |  |  | 339,940 |  |  | 305,041 |
| Labor and related expenses | 360,693 |  |  | 338,750 |  |  | 304,254 |
| Other operating expenses(2) | 212,677 |  |  | 178,381 |  |  | 149,449 |
| Occupancy and related expenses | 106,632 |  |  | 93,069 |  |  | 79,846 |
| General and administrative expenses | 176,233 |  |  | 149,047 |  |  | 129,542 |
| Depreciation and amortization expense | 106,600 |  |  | 102,468 |  |  | 91,242 |
| Pre-opening costs | 18,001 |  |  | 15,547 |  |  | 19,231 |
| Impairments, loss on disposal of assets, and Shack closures | 5,248 |  |  | 32,368 |  |  | 3,007 |
| Interest expense | 2,159 |  |  | 2,045 |  |  | 1,717 |
| Income tax expense (benefit) | 22,903 |  |  | 3,424 |  |  | (4,010) |
| Other (income) loss, net(3) | (12,260) |  |  | (13,251) |  |  | (12,776) |
Segment income (loss) | 49,706 |  |  | 10,820 |  |  | 20,990 |
Reconciliation of profit or loss: |  |  |  |  |
| Adjustments and reconciling items | — |  |  | — |  |  | — |
Consolidated net income (loss) | $ | 49,706 |  |  | $ | 10,820 |  |  | $ | 20,990 |
|  |  |  | December 31 2025 |  | December 25 2024
Total Assets |  |  | $ | 1,896,209 |  |  | $ | 1,696,971 |
(1)Refer to Note 20, for geographic information and breakdown of revenue and long-lived assets by geographic area. (2)Other operating expenses consist of delivery commissions, Shack-level marketing expenses, repairs and maintenance, utilities, and other operating expenses incidental to operating our Company-operated Shacks, such as non-perishable supplies, credit card fees, and property insurance. (3)Other (income) loss, net primarily includes interest and dividend income, adjustments to liabilities under the Tax Receivable Agreement, and net unrealized and realized gains and losses from marketable securities. Interest income was $165, $761 and $2,443, respectively in fiscal 2025, 2024 and 2023. GEOGRAPHIC INFORMATION
Revenues by geographic area were as follows:
|  | 2025 |  | 2024 |  | 2023
United States | $ | 1,407,094 |  |  | $ | 1,219,356 |  |  | $ | 1,056,753 |
Other countries | 38,212 |  |  | 33,252 |  |  | 30,780 |
Total revenue | $ | 1,445,306 |  |  | $ | 1,252,608 |  |  | $ | 1,087,533 |
Revenues are shown based on the geographic location of the Company's customers and licensees. The Company's long-lived assets are primarily located in the United States.

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- Definition The entire disclosure for reporting segments including data and tables. 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