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SHAKShake Shack Inc.
$54.92$2.2B
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HomeStocksSHAKCash Flow

Shake Shack Inc. (SHAK) Cash Flow Statement

14Y historyFree accessUpdated daily

Capital intensity remains a significant drag on liquidity, with capital expenditures consuming between 9.1% and 14.8% of revenue over the last ten quarters.

SHAK Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12
Cash from Operations221.16M222.35M171.16M132.14M76.74M58.4M37.35M89.57M85.39M70.88M54.28M41.26M13.58M12.92M11.68M
Operating CF Margin %-15.38%13.66%12.15%8.52%7.89%7.14%15.07%18.59%19.75%20.22%21.65%11.46%15.67%20.47%
Operating CF Growth %108.09%29.91%29.53%72.19%31.4%56.37%-58.3%4.89%20.48%30.57%31.57%203.72%5.11%10.67%-
Net Income41.19M49.71M10.21M20.99M-23.11M-6.02M-45.53M19.83M21.95M8.88M22.15M3.12M2.12M5.42M4.13M
Depreciation & Amortization111.27M108.79M104.61M93.04M74.3M60.24M50.24M40.7M29M21.7M14.5M10.22M5.81M3.54M2.16M
Stock-Based Compensation14.96M19.5M15.91M14.89M13.33M8.7M5.56M06.14M5.62M5.35M16.68M165K93K450K
Deferred Taxes15.67M16.62M-1.05M-9.07M-5.01M-14.47M-1.36M-6.06M788K146.33M-523K-734K-93K7K-34K
Other Non-Cash Items103.16M95.19M110.92M70.25M62.65M54.02M57.04M52.56M1.6M-126.29M-365K290K297K62K96K
Working Capital Changes-68.81M-67.45M-69.44M-57.95M-45.41M-44.06M-28.61M-17.45M25.92M14.62M13.17M11.68M5.29M3.8M4.87M
Change in Receivables-7.09M-9.55M-2.84M-2.97M9.14M-4.19M1.01M10.73M5.53M6.42M2.97M775K-1.75M26K-1.08M
Change in Inventory-1.3M-1.17M-610K-1.22M-334K-962K-667K-472K-491K-452K-263K-14K-198K-88K-35K
Change in Payables4M-1.53M3.36M687K3.54M-6.45M4.63M4.25M3.16M1.24M839K201K1.21M1.22M-210K
Cash from Investing-183.69M-165.85M-66.08M-132.32M-143.42M-144.89M-69.4M-80.69M-86.6M-61.94M-114.76M-34.51M-28.52M-16.19M-11.04M
Capital Expenditures-183.69M-165.85M-135.5M-146.17M-142.56M-101.5M-69.04M-106.51M-87.53M-61.53M-54.43M-32.12M-28.52M-16.19M-11.04M
CapEx % of Revenue12.32%11.47%10.82%13.44%15.83%13.72%13.2%17.91%19.06%17.15%20.27%16.85%24.06%19.64%19.35%
Acquisitions000000-79K016K5K00000
Investments---------------
Other Investing00000079K0-16K-5K-60.33M-2.4M000
Cash from Financing-36.74M-17.1M-9.02M-5.68M-5.2M242.02M141.82M3.46M4.45M965K1.23M61.43M4.53M313K-2.17M
Debt Issued (Net)-21.84M-5.51M-3.96M-3.27M-2.97M241.06M-2.21M-1.93M680K917K-248K032M313K-1.93M
Equity Issued (Net)69K123K1.63M000145M9.2M000109.29M000
Dividends Paid00000000000-11.13M-27.07M00
Share Repurchases00000000-949K-314K00000
Other Financing-14.97M-11.71M-6.68M-2.41M-2.23M965K-970K-3.81M3.77M48K1.48M-36.74M-398K0-246K
Net Change in Cash729K39.41M96.06M-5.87M-71.89M155.53M109.77M12.35M3.24M9.9M-59.24M68.17M-10.4M-2.96M-1.53M
Free Cash Flow37.47M56.51M35.66M-14.03M-65.82M-43.09M-31.69M-16.94M-2.13M9.35M-148K9.14M-14.93M-3.27M642K
FCF Margin %2.51%3.91%2.85%-1.29%-7.31%-5.82%-6.06%-2.85%-0.46%2.6%-0.06%4.8%-12.6%-3.97%1.13%
FCF Growth %-6.13%58.48%354.18%78.69%-52.74%-35.99%-87.1%-695.12%-122.79%6414.19%-101.62%161.22%-356.61%-609.35%-
FCF per Share0.931.350.81-0.32-1.68-1.10-0.85-0.53-0.070.36-0.010.67-1.33-2.610.51
FCF Conversion (FCF/Net Income)0.91x4.86x16.77x6.52x-3.61x-12.81x-0.89x4.52x5.63x-221.49x4.36x-4.70x6.41x2.38x2.83x
Interest Paid00882K882K252K252K000000019K0
Taxes Paid006.53M6.53M3.73M2.81M0000000639K0

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Capital Intensity Diluting Returns

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Obscured by Accruals

As reported in recent financial filings, SHAK's operating cash flow frequently decouples from net income, with OCF/NI ratios reaching extreme levels like 15.03 in 2024Q1, suggesting that reported earnings are a poor proxy for the actual cash-generating capacity of the underlying restaurant operations.

The significant gap between net income and operating cash flow indicates that non-cash charges and working capital fluctuations are heavily influencing the bottom line. Investors should monitor this divergence, as it suggests that the company's profitability is not yet translating into consistent, high-quality cash inflows.

Free Cash Flow Margin Volatility

Based on quarterly data, SHAK's free cash flow margins have remained inconsistent, fluctuating between -4.7% and 7.5% over the last ten quarters, which reflects the ongoing challenge of balancing aggressive unit expansion with the need to generate sustainable cash returns for shareholders.

The inability to maintain positive FCF margins across all periods highlights the capital-intensive nature of the current growth strategy. This trajectory suggests that the company remains in a heavy investment phase where cash generation is secondary to footprint expansion.

Capital Intensity Pressuring Cash Flow

According to historical cash flow statements, SHAK's capital expenditure as a percentage of revenue has consistently hovered between 9.1% and 14.8%, demonstrating a high level of capital intensity required to maintain and expand the company's premium, high-design physical footprint.

This persistent level of investment suggests that the company is prioritizing new site development over cash preservation. The high capex burden may limit the company's ability to self-fund growth if unit-level economics do not improve to offset these substantial build-out costs.

Working Capital Drag on Liquidity

Analysis of recent SEC filings reveals that SHAK has experienced consistent working capital outflows, with negative changes reaching as high as $28.7 million in 2026Q1, indicating that the company's operational cycle is currently consuming rather than providing incremental cash liquidity.

These recurring outflows suggest potential inefficiencies in inventory management or timing mismatches in payables and receivables. Investors should investigate whether these trends are structural consequences of the new drive-thru model or temporary issues related to supply chain scaling.

SHAK — Frequently Asked Questions

Quick answers to the most common questions about buying SHAK stock.

How much cash does Shake Shack Inc. (SHAK) generate from operations?

Shake Shack Inc. (SHAK) generated $222.4M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Shake Shack Inc.'s free cash flow?

Shake Shack Inc. (SHAK) generated $56.5M in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is Shake Shack Inc.'s capital expenditure (CapEx)?

Shake Shack Inc. (SHAK) spent $165.8M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.