XML 35 R22.htm IDEA: XBRL DOCUMENT v3.25.0.1
Segment Reporting
 12 Months Ended
Dec. 29, 2024
Segment Reporting [Abstract]  
Segment Reporting Disclosure Reportable Segment
The Company’s operations are conducted as one operating segment and one reportable segment. The Company’s chief operating decision maker (“CODM”) is the chief executive officer. The Company defines its segments based on the way the Company’s internally reported financial information is regularly reviewed by the CODM to analyze financial performance, make decisions, and allocate resources. The Company has one revenue stream, which is derived from retail sales of food and beverages by company-owned restaurants within the United States. The Company’s approach to designing its menu and related food and beverage offerings are consistent throughout the United States. Additionally, the Company’s food ethos, manners in which stores are operated and available channels are consistent throughout the United States. Based on these factors, the CODM manages business activities, allocates resources and assess financial performance on a consolidated basis. The accounting policies are the same as those described in the summary of significant accounting policies. Sweetgreen does not have intra-company sales or transfers.

The CODM assesses performance for Sweetgreen and decides how to allocate resources based on Net loss as reported on the Consolidated Statement of Operation. The CODM uses Net loss to monitor budget versus actual results as well as benchmarking Sweetgreen to its competitors. The competitive analysis along with the monitoring of budgeted versus actual results are used in assessing performance of Sweetgreen. The assets of the Company are managed centrally and are reported internally in the same manner as the consolidated financial statements. Therefore, no further information is disclosed herein.

Other than certain disaggregated expense information provided in relation to General and Administrative expense (“G&A”), significant expenses regularly provided to the CODM is presented on the face of the statement of operations. The CODM is also regularly provided disaggregated expense information for G&A, which is disaggregated between operating support center cost, stock-based compensation, all of which was included within G&A (see note 10), and other expenses, as shown below:
Fiscal Year Ended
December 29, 2024		Fiscal Year Ended
December 31, 2023		Fiscal Year Ended
December 25, 2022
General and administrative
Operating support center cost(1)
$107,626 $95,452 $107,697 
Stock-based compensation
39,024 49,532 78,736 
Other expenses(2)
3,292 1,778 934 
Total General and administrative$149,942 $146,762 $187,367