DESCRIPTION OF BUSINESS	9 Months Ended
Sep. 27, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS Overview Jersey Mike’s Subs Inc. (the “Corporation” and, together with its consolidated subsidiaries, “Jersey Mike’s” or the “Company”) was incorporated as a Delaware corporation on February 24, 2026 for the purpose of facilitating an initial public offering (the “IPO”) and related transactions in order to carry on the business of Jersey Mike’s HoldCo, LLC (“Jersey Mike’s Holdings”) and its subsidiaries. Following the IPO and the Reorganization Transactions described below, the Corporation is a holding company whose principal asset is its equity interest in Jersey Mike’s Holdings, held directly or indirectly through wholly owned subsidiaries. As the managing member of Jersey Mike’s Holdings, the Corporation operates and controls all of the business and affairs of Jersey Mike’s Holdings and, through Jersey Mike’s Holdings and its subsidiaries, conducts the Company’s business. The Company is in the business of franchising and operating Jersey Mike’s restaurants. As of September 27, 2026, there were a total of 3,456 stores in the Jersey Mike’s system, of which 99% are franchised (including 41 international restaurants) and 22 are company-owned and operated (all located in the U.S.). Initial Public Offering On July 29, 2026, the Corporation’s Registration Statement on Form S-1 (File No. 333-297228) filed in connection with the IPO was declared effective by the SEC. The Corporation’s Class A common stock began trading on the New York Stock Exchange under the symbol “JMKE” on July 30, 2026. On July 31, 2026, the Corporation completed its initial public offering of 43 million shares of Class A common stock (30 million of which were sold by the selling stockholders) for cash consideration of $21.85 per share (net of underwriting discounts). On August 24, 2026, the underwriters exercised their option to purchase three million additional shares of Class A common stock at a price of $21.85 per share (net of underwriting discounts). Reorganization Transactions In connection with the completion of the IPO, the entities completed a reorganization into a holding corporation structure whereby Jersey Mike’s Subs Inc. became a holding corporation of which the principal asset is a controlling interest in Jersey Mike’s Holdings. As the managing member of Jersey Mike’s Holdings, Jersey Mike’s Subs Inc. operates and controls all the business and affairs of Jersey Mike's Holdings and, through Jersey Mike’s Holdings and its subsidiaries, conducts the Company's business (collectively, the “Reorganization Transactions”). The Reorganization Transactions were accounted for as a reorganization of entities under common control. As a result, the condensed consolidated financial statements of Jersey Mike’s Subs Inc. recognized the assets and liabilities received in the Reorganization Transactions at their historical carrying amounts, as reflected in the historical consolidated financial statements of the Company. Jersey Mike’s Subs Inc. consolidated the business of Jersey Mike’s Holdings' and its subsidiaries and recorded a noncontrolling interest related to the common units held by the Company's pre-IPO owners, on its Condensed Consolidated Balance Sheets and Statements of Operations. In addition, in connection with the Reorganization Transactions and the IPO, Jersey Mike’s Subs Inc. entered into the Tax Receivable Agreement (“TRA”) with certain of the pre-IPO owners.

Jersey Mike’s Subs Inc. (the “Corporation” and, together with its consolidated subsidiaries, “Jersey Mike’s” or the “Company”) was incorporated as a Delaware corporation on February 24, 2026 for the purpose of facilitating an initial public offering (the “IPO”) and related transactions in order to carry on the business of Jersey Mike’s HoldCo, LLC (“Jersey Mike’s Holdings”) and its subsidiaries. Following the IPO and the Reorganization Transactions described below, the Corporation is a holding company whose principal asset is its equity interest in Jersey Mike’s Holdings, held directly or indirectly through wholly owned subsidiaries. As the managing member of Jersey Mike’s Holdings, the Corporation operates and controls all of the business and affairs of Jersey Mike’s Holdings and, through Jersey Mike’s Holdings and its subsidiaries, conducts the Company’s business.

The Company is in the business of franchising and operating Jersey Mike’s restaurants. As of September 27, 2026, there were a total of 3,456 stores in the Jersey Mike’s system, of which 99% are franchised (including 41 international restaurants) and 22 are company-owned and operated (all located in the U.S.).

On July 29, 2026, the Corporation’s Registration Statement on Form S-1 (File No. 333-297228) filed in connection with the IPO was declared effective by the SEC. The Corporation’s Class A common stock began trading on the New York Stock Exchange under the symbol “JMKE” on July 30, 2026. On July 31, 2026, the Corporation completed its initial public offering of 43 million shares of Class A common stock (30 million of which were sold by the selling stockholders) for cash consideration of $21.85 per share (net of underwriting discounts). On August 24, 2026, the underwriters exercised their option to purchase three million additional shares of Class A common stock at a price of $21.85 per share (net of underwriting discounts).

In connection with the completion of the IPO, the entities completed a reorganization into a holding corporation structure whereby Jersey Mike’s Subs Inc. became a holding corporation of which the principal asset is a controlling interest in Jersey Mike’s Holdings. As the managing member of Jersey Mike’s Holdings, Jersey Mike’s Subs Inc. operates and controls all the business and affairs of Jersey Mike's Holdings and, through Jersey Mike’s Holdings and its subsidiaries, conducts the Company's business (collectively, the “Reorganization Transactions”).

The Reorganization Transactions were accounted for as a reorganization of entities under common control. As a result, the condensed consolidated financial statements of Jersey Mike’s Subs Inc. recognized the assets and liabilities received in the Reorganization Transactions at their historical carrying amounts, as reflected in the historical consolidated financial statements of the Company. Jersey Mike’s Subs Inc. consolidated the business of Jersey Mike’s Holdings' and its subsidiaries and recorded a noncontrolling interest related to the common units held by the Company's pre-IPO owners, on its Condensed Consolidated Balance Sheets and Statements of Operations.