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Shake Shack SHAK Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

Tidewater logo
TidewaterTDW
$848K-43.5%
Under Armour logo
Under ArmourUAA
$713K+15.7%
Braze, Inc. logo
Braze, Inc.BRZE
-$78K+80.5%
Shake Shack logo
Shake ShackSHAK
$26K-21.2%
Invitation Homes logo
Invitation HomesINVH
$900K+15.2%
Ceco Environmental logo
Ceco EnvironmentalCECO
$199K-3.4%

Other financials

Income statement

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Revenue$366.7M+14.3%
Operating income-$2.6M-193%
Net income-$290.0K-107%
EPS (diluted)-$0.01-110%

Balance sheet

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Cash & equivalents$313.7M+0.2%
Total debt$925.2M+12.2%
Total equity$525.9M+11.1%
Total assets$1.9B+11.0%

Cash flow

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Operating cash flow$8.5M-72.8%
CapEx$47.2M+60.8%
Free cash flow-$38.7M-2,170%

Valuation

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Market cap$2.18B+0.8%
Enterprise value$2.8B+3.2%
P/E48.4×-126×
P/S1.5×-0.2×

Profitability

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Operating margin3.8%+3.4pp
Net margin3%+2.1pp
FCF margin1.1%-2.0pp

Returns & leverage

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Return on equity9%+6.3pp
Debt / equity1.8×0.0×
Current ratio1.7×-0.2×

Where this comes from

Reported directly by Shake Shack in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: Shake Shack’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Shake Shack's debt issuance costs and discount amortization?
Shake Shack (SHAK) reported debt issuance costs and discount amortization of $26K in Q1 2026.
How has Shake Shack's debt issuance costs and discount amortization changed year-over-year?
Shake Shack's debt issuance costs and discount amortization decreased by 21.2% year-over-year, from $33K to $26K.
What is the long-term trend for Shake Shack's debt issuance costs and discount amortization?
Over 2 years (2021 to 2023), Shake Shack's debt issuance costs and discount amortization has grown at a -41.5% compound annual growth rate (CAGR), from $353K to $121K.
What does debt issuance costs and discount amortization mean?
This represents the non-cash amortization of costs incurred to issue debt and any original issue discounts associated with debt instruments. It effectively increases the interest expense recognized on the income statement over the life of the debt. Tracking this allows investors to reconcile the difference between cash interest paid and the effective interest expense reported.