XML 42 R31.htm IDEA: XBRL DOCUMENT v3.22.1

NON-CONTROLLING INTERESTS (Tables)

3 Months Ended

Mar. 30, 2022

Noncontrolling Interest [Abstract]

Schedule of Ownership Interests in SSE Holdings

The following table summarizes the ownership interest in SSE Holdings as of March 30, 2022 and December 29, 2021.

			March 30, 2022												December 29, 2021
			LLC Interests						Ownership %						LLC Interests						Ownership %
Number of LLC Interests held by Shake Shack Inc.			39,218,290						93.1		%				39,142,397						93.1		%
Number of LLC Interests held by non-controlling interest holders			2,911,587						6.9		%				2,921,587						6.9		%
Total LLC Interests outstanding			42,129,877						100.0		%				42,063,984						100.0		%

Schedule of Non-Controlling Interest

The following table summarizes the effects of changes in ownership of SSE Holdings on the Company's equity during the thirteen weeks ended March 30, 2022 and March 31, 2021.

						Thirteen Weeks Ended
						March 30 2022						March 31 2021
Net income (loss) attributable to Shake Shack Inc.						$	(10,162)					$	1,309
Other comprehensive income (loss):
			Unrealized loss on foreign currency translation adjustment			(1)						(1)
Transfers (to) from non-controlling interests:
			Increase in additional paid-in capital as a result of the redemption of LLC Interests			49						36
			Increase (decrease) in additional paid-in capital as a result of activity under stock compensation plans and the related income tax effects			(2,276)						3,359
Total effect of changes in ownership interest on equity (loss) attributable to Shake Shack Inc.						$	(12,390)					$	4,703

Redemption of LLC Interests

The following table summarizes redemptions of LLC Interests activity during the thirteen weeks ended March 30, 2022 and March 31, 2021.

						Thirteen Weeks Ended
						March 30 2022						March 31 2021
Redemption and acquisition of LLC Interests
			Number of LLC Interests redeemed by non-controlling interest holders			10,000						29,600
			Number of LLC Interests received by Shake Shack Inc.			10,000						29,600
Issuance of Class A common stock
			Shares of Class A common stock issued in connection with redemptions of LLC Interests			10,000						29,600
Cancellation of Class B common stock
			Shares of Class B common stock surrendered and canceled			10,000						29,600

X

- Definition

Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest [Table Text Block]

+ References

No definition available.

+ Details

Name:	shak_ConsolidationLessthanWhollyOwnedSubsidiaryParentOwnershipInterestTableTextBlock
Namespace Prefix:	shak_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Redemption of LLC Interests [Table Text Block]

+ References

No definition available.

+ Details

Name:	shak_RedemptionofLLCInterestsTableTextBlock
Namespace Prefix:	shak_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4M
-URI http://asc.fasb.org/extlink&oid=120409616&loc=SL4591554-111686

+ Details

Name:	us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_NoncontrollingInterestAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration