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Shake Shack SHAK Business Segments — Other operating expenses

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Other financials

Income statement

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Revenue$417.6M+17.2%
Operating income$20.7M-7.3%
Net income$15.7M-8.6%
EPS (diluted)$0.37-9.8%

Balance sheet

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Cash & equivalents$308.0M-8.6%
Total debt$939.6M+12.2%
Total equity$544.3M+10.2%
Total assets$2.0B+9.9%

Cash flow

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Operating cash flow$57.0M-12.3%
CapEx$57.7M+51.5%
Free cash flow-$736.0K-103%

Valuation

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Market cap$2.84B-37.6%
Enterprise value$3.47B-31.3%
P/E64.9×-157×
P/S1.8×-1.6×

Profitability

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Operating margin3.6%+2.3pp
Net margin2.8%+1.3pp
FCF margin-0.8%-4.2pp

Returns & leverage

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Return on equity8.4%+4.1pp
Debt / equity1.7×0.0×
Current ratio1.7×-0.2×

Where this comes from

Reported directly by Shake Shack in its filing.

Tagged under the XBRL concept us-gaap:OtherCostAndExpenseOperating.

The source filing: Shake Shack’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 7:11 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001620533-26-000034
Line itemThirteen Weeks Ended / July 12026Thirteen Weeks Ended / June 252025Twenty-Six Weeks Ended / July 12026Twenty-Six Weeks Ended / June 252025
Shack-level operating expenses:
Food and paper costs116,27696,621216,299182,658
Labor and related expenses101,22688,058193,943174,726
Other operating expenses63,11850,768120,63099,030
Occupancy and related expenses30,15125,59358,80550,224
General and administrative expenses48,32140,671101,92981,311
Depreciation and amortization expense30,71726,54559,83753,088
Pre-opening costs6,6384,95513,5088,173

Item 1. Financial Statements (Unaudited).

FAQ

What is Shake Shack's business segments — other operating expenses?
Shake Shack (SHAK) reported business segments — other operating expenses of $63.12M in Q2 2026.
How has Shake Shack's business segments — other operating expenses changed year-over-year?
Shake Shack's business segments — other operating expenses increased by 24.3% year-over-year, from $50.77M to $63.12M.
What is the long-term trend for Shake Shack's business segments — other operating expenses?
Over 3 years (2022 to 2025), Shake Shack's business segments — other operating expenses has grown at a 17.9% compound annual growth rate (CAGR), from $129.65M to $212.68M.
What does business segments — other operating expenses mean?
This encompasses various variable and fixed costs necessary to maintain daily operations, excluding direct labor and food costs. It provides insight into the overhead required to sustain the segment's service delivery and operational infrastructure.

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