Annual report [Section 13 and 15(d), not S-K Item 405]

Summary of Significant Accounting Policies (Tables)

v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 28, 2025
Summary of Significant Accounting Policies  
Schedule of comparative prior period financial statements and notes to the financial statements have been restated

Consolidated Balance Sheets

As of December 31, 2024

Previously

As

Reported

Adjustment

Corrected

Operating lease right-of-use assets

$

260,204

$

127

$

260,331

Deferred income taxes, net

53,682

600

54,282

Total assets

959,353

727

960,080

Current portion of operating lease liabilities

14,998

296

15,294

Total current liabilities

131,095

296

131,391

Operating lease liabilities, net of current portion

291,785

1,705

293,490

Total liabilities

756,748

2,001

758,749

Additional paid-in capital

68,392

(1,274)

67,118

Total stockholders’ equity

47,165

(1,274)

45,891

Total equity

44,520

(1,274)

43,246

Total liabilities, Series A preferred stock and stockholders' equity

 

959,353

727

960,080

Consolidated Statement of Operations

For the twelve months ended December 31, 2024

Previously

As

Reported

Adjustment

Corrected

Owned restaurant operating expenses

$

411,798

$

1,789

$

413,587

Total owned operating expenses

550,592

1,789

552,381

General and administrative

44,170

64

44,234

Pre-opening expenses

9,488

21

9,509

Total costs and expenses

662,573

1,874

664,447

Operating income

10,771

(1,874)

8,897

Loss before benefit for income taxes

(24,487)

(1,874)

(26,361)

Benefit for income taxes

(7,834)

(600)

(8,434)

Net loss

(16,653)

(1,274)

(17,927)

Net loss attributable to The ONE Group Hospitality, Inc.

(15,824)

(1,274)

(17,098)

Net loss available to common stockholders

(34,966)

(1,274)

(36,240)

Basic net loss per common share

(1.12)

(0.04)

(1.16)

Diluted net loss per common share

(1.12)

(0.04)

(1.16)

Consolidated Statement of Comprehensive Income (Loss)

For the twelve months ended December 31, 2024

Previously

As

Reported

Adjustment

Corrected

Net loss

$

(16,653)

$

(1,274)

$

(17,927)

Comprehensive loss

(16,751)

(1,274)

(18,025)

Comprehensive loss attributable to The ONE Group Hospitality, Inc.

(15,922)

(1,274)

(17,196)

Comprehensive loss attributable to common stockholders

(35,064)

(1,274)

(36,338)

Consolidated Statement of Stockholders' Equity and Series A Preferred Stock

For the twelve months ended December 31, 2024

Previously

As

Reported

Adjustment

Corrected

Additional paid-in capital

$

68,392

$

(1,274)

$

67,118

Stockholders' equity

47,165

(1,274)

45,891

Total equity

44,520

(1,274)

43,246

Consolidated Statement of Cash Flows

For the twelve months ended December 31, 2024

Previously

As

Reported

Adjustment

Corrected

Net loss

$

(16,653)

$

(1,274)

$

(17,927)

Deferred taxes

(8,580)

(600)

(9,180)

Operating lease liabilities and right-of-use assets

7,441

1,874

9,315

Schedule of intangible assets

Intangible assets consist of the following (in thousands):

December 28,

December 31,

  ​ ​ ​

2025

2024

Indefinite-lived intangible assets

Tradenames

$

130,200

134,400

Finite-lived intangible assets

Franchise agreements

800

800

Other finite-lived intangible assets

335

152

Total finite-lived intangible assets

1,135

952

Less: accumulated amortization

 

(2,347)

(2,241)

Total intangibles, net

$

128,988

133,111