EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 28, 2016

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A common stock for fiscal 2016, 2015 and 2014.



	2016		2015		2014
Stock options	125	(1)	2,574,981	(2)	—
Performance stock units	26,860	(3)	—		—
Shares of Class B common stock	11,253,592	(4)	16,460,741	(4)	—


(1)	Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price.


(2)	Excluded from the computation of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive.


(3)	Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the performance conditions were not met for a portion of the fiscal year.


(4)	Shares of our Class B common stock are considered potentially dilutive shares of Class A common stock. Amounts have been excluded from the computations of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive under the if-converted and two-class methods.

The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A common stock for fiscal 2016, 2015 and 2014.



	2016		2015		2014
Stock options	125	(1)	2,574,981	(2)	—
Performance stock units	26,860	(3)	—		—
Shares of Class B common stock	11,253,592	(4)	16,460,741	(4)	—


(1)	Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price.


(2)	Excluded from the computation of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive.


(3)	Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the performance conditions were not met for a portion of the fiscal year.


(4)	Shares of our Class B common stock are considered potentially dilutive shares of Class A common stock. Amounts have been excluded from the computations of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive under the if-converted and two-class methods.

Schedule of earnings per share

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings per share of Class A common stock for fiscal 2016, 2015 and 2014.



			2016		2015			2014
Numerator:
	Net income		$	22,146	$	3,124		$	2,118
	Less: net income attributable to non-controlling interests		9,700		11,900			—
	Net income (loss) attributable to Shake Shack Inc.		$	12,446	$	(8,776	)	$	2,118
Denominator:
	Weighted-average shares of Class A common stock outstanding—basic		22,956		13,588			29,977
	Effect of dilutive securities:
		Restricted Class B units	—		—			145
		Stock options	493		—			—
	Weighted-average shares of Class A common stock outstanding—diluted		23,449		13,588			30,122

Earnings per share of Class A common stock—basic			$	0.54	$	(0.65	)	$	0.07
Earnings per share of Class A common stock—diluted			$	0.53	$	(0.65	)	$	0.07