Financial Trends -- 6/10

An improving fast-casual operator. Revenue growth stable in a mid-teens band (+14.3% Q1'26 ex the FY25 53rd-week distortion), carried by unit growth more than comps. Margins are the strongest part of the profile: Adj EBITDA margin +690 bps over five years to 14.5%; Shack-level margin 22.6%. Share count declining; annual FCF positive and growing (+58%). The cap: the Q1'26 quarterly FCF print was −$38.7M and Q1'26 Adj EBITDA fell −9.3% YoY — the negative-FCF modifier (−2, hard cap at 6) applies. Weight: 25%
Q1'26 Revenue
$366.7M
src | +14.3% YoY | Stable
Margins
Expanding
Adj EBITDA margin 14.5% FY25 | +690 bps/5yr
FCF
Mixed
Annual growing (+58%); Q1'26 −$38.7M
Share Count
Declining
44.2M → 41.8M | No dilution
Quarterly Revenue Trajectory ($K)
Quarter Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
Total Revenue $328,684K $320,898K $356,466K $367,411K $400,531K $366,737K
YoY +14.8% +10.5% +12.6% +15.9% +21.9%* +14.3%
Stable, slightly choppy — not cleanly accelerating. Stripping the FY25 53rd-week distortion (which inflated the +21.9% Q4'25 print), growth held in a mid-teens band. Same-Shack sales are the soft spot (+0.2% trough Q1'25 → +4.6% Q1'26); unit growth (company Shacks 329 → 373, +13% in FY25) carries the top line. A unit-growth story, not a comp-led one.
* FY2025 Q4 carried a 53rd operating week, inflating the +21.9% YoY; underlying growth is closer to mid-teens.

Adj EBITDA -- The Near-Term Air Pocket ($K)
Metric Q1'25 Q1'26 YoY
Adj EBITDA $40,745K $36,965K -9.3%
Adj EBITDA Margin 12.7% 10.1% -260 bps
Shack-level Margin 20.7% 21.2% +50 bps
Q1'26 Adj EBITDA fell −9.3% YoY — the first YoY decline in the dataset. Shack-level margin still expanded +50 bps to 21.2% despite beef inflation, but the corporate profit line went backwards on heavy growth investment (marketing at scale + Project Catalyst tech build). Management called out that Q1 "did not meet our short-term quarterly expectations." Real, but back-half/2027-loaded rather than structural.

Annual Financial Summary (FY ends late December)
Metric FY2021 FY2022 FY2023 FY2024 FY2025
Total Revenue ($K) $739,893K $900,486K $1,087,533K $1,252,608K $1,445,306K
Rev YoY +21.7% +20.8% +15.2% +15.4%
Adj EBITDA ($K) $56,026K $70,496K $131,816K $175,579K $209,896K
Adj EBITDA Margin 7.6% 7.8% 12.1% 14.0% 14.5%
Shack-level Margin 16.7% 17.4% 19.9% 21.4% 22.6%
Net Income to SHAK ($K) ($8,655K) ($21,136K) $20,264K $10,207K $45,725K
Diluted Wtd Shares ($K) 39,085 39,237 43,899 44,203 41,847
Domestic Company Shacks (#) 218 254 295 329 373
Key trends

Revenue Lines ($K, Annual)
Revenue Line FY2024 FY2025 YoY % of Rev
Shack Sales (company-operated) $1,207,600K $1,391,200K +15.2% 96.3%
Licensing (royalties/fees) $45,000K $54,100K +20.2% 3.7%
Total Revenue $1,252,608K $1,445,306K +15.4% 100%

Free Cash Flow ($K)
Metric FY2022 FY2023 FY2024 FY2025
Operating CF $76,741K $132,139K $171,155K $222,355K
Capex ($142,559K) ($146,167K) ($135,499K) ($165,849K)
Free Cash Flow (calc) ($65,818K) ($14,028K) $35,656K $56,506K
FCF YoY Improving Inflected + +58%
Annual FCF inflected positive and is growing — the gate's YES basis. FCF moved from deeply negative ($65.8M FY22) to positive and growing ($35.7M FY24 → $56.5M FY25, +58%). But the most recent quarterly print reversed: Q1'26 FCF was −$38.7M as operating cash flow collapsed to $8.5M on a working-capital swing against $47.2M of growth capex. Forward FCF depends on capex intensity moderating as the build-out matures.

Blemishes -- The 6/10 Cap
Blemish Detail Penalty
Negative Q1'26 FCF Most recent reported quarter FCF −$38.7M; OCF collapsed to $8.5M on a working-capital swing against $47.2M capex. Triggers the negative-FCF modifier (hard cap at 6). -2 (cap 6)
First YoY EBITDA Decline Q1'26 Adj EBITDA −9.3% YoY, the first YoY decline in the 13-quarter dataset, on heavy growth investment (marketing + Project Catalyst). Contributes to cap
Comp-light growth Top line is unit-driven; same-Shack sales in a low band (+0.2% trough Q1'25). Not a penalty, but a quality qualifier. None

Score Rationale

Score of 6/10 reflects an improving operator with a genuine margin story, held to 6 by the negative-FCF modifier on the most recent quarter.

Supports the base read (~7):

The cap (negative-FCF modifier, -2, hard cap at 6):

Quality-gate answer (positiveGrowingFcf): YES — on an annual and TTM basis SHAK generates positive and growing FCF. The Q1'26 quarterly negative print is a timing event, but it is the reason the dimension is capped at 6.


Data sourced from Daloopa (company_id 171). Fiscal year ends late December (52/53-week). All financials in USD.