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EARNINGS (LOSS) PER SHARE (Tables) | 6 Months Ended
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Jun. 26, 2024
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 per share of Class A common stock (in thousands, except per share amounts):
|  |  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
|  |  | June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
Numerator: |  |  |  |  |  |  |
| Net income attributable to Shake Shack Inc.—basic | $ | 9,668 |  |  | $ | 6,948 |  |  | $ | 11,708 |  |  | $ | 5,414 |
| Reallocation of net income attributable to non-controlling interests from the assumed conversion of Class B shares | — |  |  | 275 |  |  | — |  |  | 187 |
| Net income attributable to Shake Shack Inc.—diluted | $ | 9,668 |  |  | $ | 7,223 |  |  | $ | 11,708 |  |  | $ | 5,601 |
Denominator: |  |  |  |  |  |  |
| Weighted average shares of Class A common stock outstanding—basic | 39,750 |  |  | 39,416 |  |  | 39,632 |  |  | 39,374 |
| Effect of dilutive securities: |  |  |  |  |  |  |
|  | Stock options | 60 |  |  | 79 |  |  | 65 |  |  | 79 |
|  | Performance stock units | 63 |  |  | 6 |  |  | 39 |  |  | 11 |
|  | Restricted stock units | 140 |  |  | 73 |  |  | 166 |  |  | 58 |
|  | Convertible Notes | 1,467 |  |  | 1,467 |  |  | 1,467 |  |  | 1,467 |
|  | Shares of Class B common stock | — |  |  | 2,845 |  |  | — |  |  | 2,848 |
| Weighted average shares of Class A common stock outstanding—diluted | 41,480 |  |  | 43,886 |  |  | 41,369 |  |  | 43,837 |
Earnings per share of Class A common stock—basic | $ | 0.24 |  |  | $ | 0.18 |  |  | $ | 0.30 |  |  | $ | 0.14 |
Earnings per share of Class A common stock—diluted | $ | 0.23 |  |  | $ | 0.16 |  |  | $ | 0.28 |  |  | $ | 0.13 |
The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A common stock:
| Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
| June 26 2024 |  | June 28 2023 |  |  | June 26 2024 |  | June 28 2023 |
Performance stock units | 121,131 |  | (1) |  | 109,749 |  | (1) |  |  | 121,131 |  | (1) |  | 109,749 |  | (1) |
Shares of Class B common stock | 2,487,936 |  | (2) |  | — |  |  |  | 2,487,936 |  | (2) |  | — |  |
(1)Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings 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 per share of Class A common stock because the effect would have been anti-dilutive.

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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 + Details
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