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NON-CONTROLLING INTERESTS (Tables)

6 Months Ended

Jun. 26, 2024

Noncontrolling Interest [Abstract]

Schedule of Ownership Interests in SSE Holdings

The following table summarizes the ownership interest in SSE Holdings:

			June 26, 2024												December 27, 2023
			LLC Interests						Ownership %						LLC Interests						Ownership %
Number of LLC Interests held by Shake Shack Inc.			39,966,973						94.1		%				39,474,315						93.3		%
Number of LLC Interests held by non-controlling interest holders			2,487,936						5.9		%				2,834,513						6.7		%
Total LLC Interests outstanding			42,454,909						100.0		%				42,308,828						100.0		%

Noncontrolling Interest, Ownership Percentages

						Thirteen Weeks Ended												Twenty-Six Weeks Ended
						June 26 2024						June 28 2023						June 26 2024						June 28 2023
Non-controlling interest holders' weighted average ownership percentages						6.3		%				6.7		%				6.5		%				6.7		%

Schedule of Non-Controlling Interest

The following table summarizes the effects of changes in ownership of SSE Holdings on the Company's equity:

						Thirteen Weeks Ended												Twenty-Six Weeks Ended
						June 26 2024						June 28 2023						June 26 2024						June 28 2023
Net income attributable to Shake Shack Inc.						$	9,668					$	6,948					$	11,708					$	5,414
Other comprehensive loss:
			Unrealized holding loss on foreign currency translation adjustment			—						—						(1)						(4)
Transfers (to) from non-controlling interests:
			Increase in additional paid-in capital as a result of the redemption of LLC Interests			2,953						—						3,239						194
			Increase (decrease) in additional paid-in capital as a result of activity under stock compensation plan			(320)						145						(5,897)						(2,554)
Total effect of changes in ownership interest on equity attributable to Shake Shack Inc.						$	12,301					$	7,093					$	9,049					$	3,050

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

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Noncontrolling Interest, Weighted Average Ownership Percentages

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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
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4M
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4M

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
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-Topic 810
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

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