SHAKE SHACK INC. (SHAK) FY2026 YTD Q2 Statement of Cash Flows
2026-01-01 to 2026-07-01
Statement of Cash Flows
2026-01-01 to 2026-07-01
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Chart details
SHAKE SHACK INC. cash flow reconciliation, Jan 1, 2026 through Jul 1, 2026
Cash flows for Jan 1, 2026 through Jul 1, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jul 1, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Dec 31, 2025
- 360,123,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 65,462,000 US dollars. Net cash provided.
- Net income (including amounts attributable to non-controlling interests)
- 16,588,000 US dollars
- Depreciation and amortization expense
- 59,837,000 US dollars
- Amortization of debt issuance costs
- 524,000 US dollars
- Amortization of cloud computing assets
- 1,043,000 US dollars
- Non-cash operating lease cost
- 50,624,000 US dollars
- Equity-based compensation
- 9,082,000 US dollars
- Deferred income taxes
- 3,002,000 US dollars
- Non-cash interest
- 27,000 US dollars
- Impairments, loss on disposal of assets, and Shack closures
- 1,292,000 US dollars
- Accounts receivable
- negative 1,695,000 US dollars
- Inventories
- negative 177,000 US dollars
- Prepaid expenses and other current assets
- negative 12,529,000 US dollars
- Other assets
- negative 5,125,000 US dollars
- Accounts payable
- 1,573,000 US dollars
- Accrued expenses
- negative 14,019,000 US dollars
- Accrued wages and related liabilities
- negative 2,306,000 US dollars
- Other current liabilities
- 575,000 US dollars
- Operating lease liabilities
- negative 43,987,000 US dollars
- Other long-term liabilities
- 1,133,000 US dollars
- Investing activities
- negative 104,901,000 US dollars. Net cash used.
- Purchases of property and equipment
- negative 104,901,000 US dollars
- Financing activities
- negative 12,717,000 US dollars. Net cash used.
- Payments on principal of finance leases
- negative 3,254,000 US dollars
- Distributions paid to non-controlling interest holders
- negative 2,817,000 US dollars
- Payments under tax receivable agreement, including interest
- negative 977,000 US dollars
- Net proceeds from stock option exercises
- 69,000 US dollars
- Employee withholding taxes related to net settled equity awards
- negative 5,738,000 US dollars
- Operating adjustment reconciliation
- 128,712,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 12,786,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 104,901,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- negative 5,000 US dollars
- Ending cash on Jul 1, 2026
- 307,962,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 425,585,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 52,161,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 3.95×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- Operating cash flow
- 65,462,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 104,901,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 39,439,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $48.87M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 65,462,000 US dollars minus 104,901,000 US dollars equals negative 39,439,000 US dollars.
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