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EARNINGS (LOSS) PER SHARE (Tables)

6 Months Ended

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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- References

No definition available.

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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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