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EARNINGS (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 27, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings (loss) per share of Class A common stock (in thousands, except per share amounts):

															(As Restated)						(As Restated)
									2023						2022						2021
Numerator:
			Net income (loss) attributable to Shake Shack Inc.—basic						$	20,264					$	(21,229)					$	(4,561)
			Reallocation of net income attributable to non-controlling interests from the assumed conversion of Class B shares						726						—						—
			Net income (loss) attributable to Shake Shack Inc.—diluted						$	20,990					$	(21,229)					$	(4,561)
Denominator:
			Weighted average shares of Class A common stock outstanding—basic						39,419						39,237						39,085
			Effect of dilutive securities:
						Stock options			75						—						—
						Performance stock units			11						—						—
						Restricted stock units			85						—						—
						Convertible Notes			1,467						—						—
						Shares of Class B common stock			2,842						—						—
			Weighted average shares of Class A common stock outstanding—diluted						43,899						39,237						39,085
Earnings (loss) per share of Class A common stock—basic									$	0.51					$	(0.54)					$	(0.12)
Earnings (loss) per share of Class A common stock—diluted									$	0.48					$	(0.54)					$	(0.12)

Schedule of Antidilutive Securities

The following table presents potentially dilutive securities excluded from the computations of diluted earnings (loss) per share of Class A common stock:

									2023									2022									2021
Stock options									—									134,031			(2)						154,231			(2)
Performance stock units									99,718			(1)						159,822			(2)						186,159			(2)
Restricted stock units									—									395,853			(2)						231,429			(2)
Shares of Class B common stock									—									2,869,513			(2)						2,921,587			(2)
Convertible notes									—									1,466,975			(2)						1,466,975			(2)

(1)Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the performance conditions associated with these awards were not met assuming the end of the reporting period was the end of the performance period.

(2)Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the effect would have been anti-dilutive.

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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