v3.2.0.727

Non-Controlling Interests

6 Months Ended

Jul. 01, 2015

Noncontrolling Interest [Abstract]

Non-Controlling Interests

NON-CONTROLLING INTERESTS

On February 4, 2015, we used the net proceeds from our IPO to purchase 5,750,000 newly-issued LLC Interests. Additionally, in connection with the Organizational Transactions, we acquired 5,968,841 LLC Interests. Pursuant to the LLC Agreement, we received 339,306 LLC Interests as a result of the issuance of 339,306 shares of Class A common stock in settlement of the outstanding UARs. As of July 1, 2015, we owned 33.3% of SSE Holdings.

The following table summarizes the effects of changes in ownership in SSE Holdings on our equity:

		July 1, 2015
		Thirteen Weeks Ended				Twenty-Six Weeks Ended
Net income (loss) attributable to Shake Shack Inc.		$	1,118			$	(11,550	)
Transfers to non-controlling interests		—				—
	Decrease in retained earnings as a result of the Organizational Transactions	—				(1,278		)
Change from net income (loss) attributable to Shake Shack Inc. and transfers to non-controlling interest		$	1,118			$	(12,828	)

X

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.31)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 50



-Paragraph 1A



-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

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X

- References

No definition available.

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