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INCOME TAXES (Tables) | 6 Months Ended
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Jun. 26, 2024
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | The following table presents the Company’s effective income tax rates:
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
|  | June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
Effective income tax rates |  | 23.4 | % |  | 4.6 | % |  | 22.7 | % |  | 17.8 | %
Schedule Of Weighted Average Ownership Interest | The Company's weighted average ownership interest in SSE Holdings was as follows:
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
| June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
Shake Shack's weighted average ownership percentages | 93.7 | % |  | 93.3 | % |  | 93.5 | % |  | 93.3 | %
Redemption of LLC Interests | The following table summarizes the LLC Interests activity:
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
| June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
LLC Interests activity under the Company's stock compensation plan |  |  |  |  |  |  |
| Number of LLC Interests received by Shake Shack Inc. | 18,514 |  |  | 44,341 |  |  | 146,081 |  |  | 139,248 |
Redemption and acquisition of LLC Interests |  |  |  |  |  |  |
| Number of LLC Interests redeemed by non-controlling interest holders | 313,077 |  |  | — |  |  | 346,577 |  |  | 25,000 |
| Number of LLC Interests received by Shake Shack Inc. | 313,077 |  |  | — |  |  | 346,577 |  |  | 25,000 |
Issuance of Class A common stock |  |  |  |  |  |  |
| Shares of Class A common stock issued in connection with redemptions of LLC Interests | 313,077 |  |  | — |  |  | 346,577 |  |  | 25,000 |
Cancellation of Class B common stock |  |  |  |  |  |  |
| Shares of Class B common stock surrendered and canceled | 313,077 |  |  | — |  |  | 346,577 |  |  | 25,000 |
The following table summarizes the LLC Interests acquired by the Company:
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
| June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
LLC Interests activity under the Company's stock compensation plan | 18,514 |  |  | 44,341 |  |  | 146,081 |  |  | 139,248 |
LLC Interests activity from redemptions of LLC Interests | 313,077 |  |  | — |  |  | 346,577 |  |  | 25,000 |
Total LLC Interests acquired by the Company | 331,591 |  |  | 44,341 |  |  | 492,658 |  |  | 164,248 |
Schedule of Deferred Tax Assets | Deferred tax assets related to the basis difference in the Company's investment in SSE Holdings were as follows:
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
|  | June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
Deferred tax assets recognized upon acquisition of LLC Interests |  | $ | 7,263 |  |  | $ | (251) |  |  | $ | 10,577 |  |  | $ | 573 |
| June 26 2024 |  | December 27 2023
Total deferred tax assets related to the acquisition of LLC Interests | $ | 101,746 |  |  | $ | 90,419 |
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
|  | June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
Deferred tax assets recognized under the Tax Receivable Agreement |  | $ | 2,760 |  |  | $ | — |  |  | $ | 3,063 |  |  | $ | 129 |
Schedule Of Obligations Under Tax Receivable Agreement | A summary of obligations under the Tax Receivable Agreement were as follows:
|  | Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
|  | June 26 2024 |  | June 28 2023 |  | June 26 2024 |  | June 28 2023
Additional liabilities recognized under the Tax Receivable Agreement |  | $ | 10,150 |  |  | $ | (4) |  |  | $ | 11,265 |  |  | $ | 468 |
| June 26 2024 |  | December 27 2023
Total obligations under the Tax Receivable Agreement | $ | 246,878 |  |  | $ | 235,613 |

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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