SHAK (Shake Shack) Change In Receivables: $-10 Mil (TTM As of Jun. 2026)

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SHAK Shake Shack Inc SHAK
80 GF Score
Price $69.89
GF Value $120.26
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Shake Shack Change In Receivables?

Shake Shack SHAK -0.94% 80 Change In Receivables is $-10 Mil as of Jun. 2026. GuruFocus rates SHAK with a GF Score™ of 80/100 and a GF Value™ of $120.26 (Significantly Undervalued). The stock has 2 warning signs investors should review.

Shake Shack's change in receivables for the quarter that ended in Jun. 2026 was $-6 Mil. It means Shake Shack's Accounts Receivable increased by $6 Mil from Mar. 2026 to Jun. 2026 .

Shake Shack's change in receivables for the fiscal year that ended in Dec. 2025 was $-10 Mil. It means Shake Shack's Accounts Receivable increased by $10 Mil from Dec. 2024 to Dec. 2025 .

Shake Shack's Accounts Receivable for the quarter that ended in Jun. 2026 was $35 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Shake Shack's Days Sales Outstanding for the three months ended in Jun. 2026 was 7.57.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Shake Shack's liquidation value for the three months ended in Jun. 2026 was $-1,041 Mil.

Shake Shack  (NYSE:SHAK) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Shake Shack's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=34.657/417.618*91
=7.57

2. In Ben Graham's calculation of liquidation value, Shake Shack's accounts receivable are only considered to be worth 75% of book value:

Shake Shack's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=307.962-1378.729+0.75 * 34.657+0.5 * 7.359
=-1,041

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Shake Shack Change In Receivables Related Terms

Shake Shack Change In Receivables Historical Data

* Premium members only.

The historical data trend for Shake Shack's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Shake Shack Change In Receivables Chart

Shake Shack Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.19 9.14 -2.97 -2.84 -9.55

Shake Shack Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.92 0.59 -8.62 3.86 -5.55
SHAK
80GF Score
Shake Shack Inc SHAK
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Shake Shack Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-10 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-10 Mil mean?
Shake Shack (SHAK) has a Change In Receivables of $-10 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shake Shack and its competitors.
Is Shake Shack's Change In Receivables too high?
Shake Shack's current Change In Receivables is $-10 Mil. Overall, Shake Shack has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shake Shack's Change In Receivables compare to ARCO and BJRI?
Shake Shack's Change In Receivables of $-10 Mil can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Restaurants company?
A good Change In Receivables depends on the Restaurants industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Shake Shack and its competitors. Shake Shack's current Change In Receivables is $-10 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shake Shack stock overvalued right now?
Based on GuruFocus' analysis, Shake Shack (SHAK) is currently considered Significantly Undervalued. The stock's GF Value™ is $120.26, compared to a current price of $69.89 — trading 41.9% below its estimated fair value. The current Change In Receivables is $-10 Mil. Shake Shack's overall GF Score™ is 80/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Shake Shack (SHAK), the current Change In Receivables is $-10 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Shake Shack (SHAK) Overvalued in 2026?

Based on GuruFocus' analysis, Shake Shack stock appears to be undervalued. The current stock price of $69.89 is trading 41.9% below its estimated GF Value™ of $120.26. GuruFocus considers Shake Shack to be Significantly Undervalued.

Key valuation signals for SHAK:

  • Change In Receivables: $-10 Mil
  • GF Value™: $120.26 vs. price of $69.89 (41.9% below fair value)
  • GF Score™: 80/100 with 2 warning signs

No single metric tells the full story. See the SHAK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Shake Shack Business Description

Address 225 Varick Street, Suite 301, New York, NY, USA, 10014
Shake Shack Inc is a roadside burger stand. It serves a classic American menu of premium burgers, hot dogs, crispy chicken, frozen custard, crinkle-cut fries, shakes, beer, wine, and more. The company's burgers are made with a whole-muscle blend of all-natural, hormone and antibiotic-free Angus beef, ground fresh daily, cooked to order, and served on a non-genetically modified organism (GMO) potato bun. Its menu focuses on food and beverages, crafted from a range of classic American foods. The company serves draft Root Beer, seasonal freshly-squeezed lemonade, organic fresh-brewed iced tea, cold brew coffee, organic apple juice, and Shack20 bottled water. Geographically, the company generates the majority of its revenue from the United States.
80GF Score

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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$69.89
Price
$120.26
GF Value