REVENUE RECOGNITION
Nature of products and services
The Company has one revenue stream. See Note 1 for a description of the revenue recognition policies.
The following table presents the Company’s revenue for the fiscal years ended December 28, 2025, December 29, 2024 and December 31, 2023 disaggregated by significant revenue category:
(dollar amounts in thousands)

December 28, 2025

December 29, 2024

December 31, 2023
Owned Digital Channels
$234,874 $205,688 $212,872 
In-Store Channel (Non-Digital component)
259,652 295,300 242,073 
Marketplace Revenue
184,948 175,838 129,096 
Total Revenue
$679,474 $676,826 $584,041 
Gift Cards and SG Rewards Loyalty

Gift cards and loyalty liability within the accompanying consolidated balance sheets was as follows:
(dollar amounts in thousands)

December 28, 2025

December 29, 2024
 
December 31, 2023
Gift Card Liability
$3,649 $4,385 $2,797 
Loyalty Liability
3,528 
Total Gift Cards and Loyalty Liability
$7,177 $4,385 $2,797 
Revenue recognized from the redemption of gift cards that was included in gift cards and loyalty liability at the beginning of the year was as follows:
(dollar amounts in thousands)Fiscal Year Ended December 28, 2025Fiscal Year Ended December 29, 2024Fiscal Year Ended December 31, 2023
Revenue recognized from gift card liability balance at the beginning of the year
$633 $730 $480 
Revenue recognized from loyalty liability balance at the beginning of the year
$$$
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About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.