v3.26.1
SEGMENT REPORTING
 6 Months Ended
Jul. 01, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
Shake Shack operates and licenses Shake Shack restaurants, which serve burgers, chicken, hot dogs, crinkle cut fries, shakes, frozen custard 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.
Thirteen Weeks EndedTwenty-Six Weeks Ended
July 1
2026		June 25
2025		July 1
2026		June 25
2025
Segment revenue
$417,618 $356,466 $784,355 $677,364 
Less:
Food and paper costs116,276 96,621 216,299 182,658 
Labor and related expenses101,226 88,058 193,943 174,726 
Other operating expenses(1)
63,118 50,768 120,630 99,030 
Occupancy and related expenses30,151 25,593 58,805 50,224 
General and administrative expenses
48,321 40,671 101,929 81,311 
Depreciation and amortization expense30,717 26,545 59,837 53,088 
Pre-opening costs6,638 4,955 13,508 8,173 
Impairments, loss on disposal of assets, and Shack closures425 881 1,292 2,938 
Interest expense553 548 1,101 1,111 
Income tax expense5,913 6,193 5,768 6,930 

Other income, net(2)
(2,602)(2,850)(5,345)(5,821)
Segment income16,882 18,483 16,588 22,996 
Reconciliation of profit or loss:
Adjustments and reconciling items— — — — 
Consolidated net income$16,882 $18,483 $16,588 $22,996 
July 1
2026		December 31
2025
Total Assets$1,950,280 $1,896,209 
(1)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.
(2)Other income, net consists primarily of interest income, adjustments to liabilities under the Tax Receivable Agreement, dividend income, and net unrealized and realized gain and losses from marketable securities. Interest income was $85 and $117 for the thirteen and twenty-six weeks ended July 1, 2026, respectively, and $49 and $88 for the thirteen and twenty-six weeks ended June 25, 2025, respectively.