{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-024341","form_type":"8-K","ticker":"SHAK","cik":"0001620533","company_name":"Shake Shack Inc.","filed_at":"2024-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.838363+00:00","generated_at":"2026-06-06T01:16:57.567161+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Shake Shack restates financials for FY2021-2022 due to deferred tax asset errors","bullets":["Non-reliance on previously issued financial statements for FY2021 and FY2022; will be restated in 2023 10-K.","Estimated favorable adjustments to income tax expense of ~$3.0M (FY2022) and ~$4.1M (FY2021); opening retained earnings adjustment of ~$10.1M.","Errors relate to incorrect state tax depreciation on investment in SSE Holdings; non-cash, no impact on revenue, Shack-level profit, or Adjusted EBITDA.","Audit Committee concluded filing after discussion with management and auditor Ernst & Young; 2023 10-K expected on time."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-024341","json":"https://secwatch.observer/filing/0001104659-24-024341.json","markdown":"https://secwatch.observer/filing/0001104659-24-024341.md","text":"https://secwatch.observer/filing/0001104659-24-024341.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1620533/000110465924024341/0001104659-24-024341-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1620533/000110465924024341/tm246330d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T01:16:57.567161+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}