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RELATED PARTY TRANSACTIONS | 12 Months Ended
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Dec. 31, 2025
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS | RELATED PARTY TRANSACTIONS
Madison Square Park Conservancy The Chairman of the Board of Directors serves as a director of the Madison Square Park Conservancy ("MSP Conservancy"), with which Shake Shack has a license agreement and pays license fees to operate the Madison Square Park Shack. No amounts were due to MSP Conservancy as of December 31, 2025 and December 25, 2024.
| Classification |  | 2025 |  | 2024 |  | 2023
Amounts paid to MSP Conservancy | Occupancy and related expenses |  | $ | 945 |  |  | $ | 937 |  |  | $ | 898 |
Olo, Inc. The Chairman of the Board of Directors served as a director of Olo, Inc., a platform the Company uses in connection with its mobile ordering application through September 2025.
| Classification |  | 2025 |  | 2024 |  | 2023
Amounts paid to Olo, Inc. | Other operating expenses |  | $ | 1,142 |  |  | $ | 838 |  |  | $ | 595 |
| Classification |  | December 31 2025 |  | December 25 2024
Amounts due to Olo, Inc. | Accounts payable Accrued expenses |  | $ | 334 |  |  | $ | 227 |
Tax Receivable Agreement The Company entered into a Tax Receivable Agreement that provides for the payment by the Company of 85% of the amount of any tax benefits that are actually realized, or in some cases are deemed to realize, as a result of certain transactions. Refer to Note 14, Income Taxes, for additional information.
| Classification |  | 2025 |  | 2024 |  | 2023
Amounts paid under the Tax Receivable Agreement | Other current liabilities |  | $ | 37 |  |  | $ | — |  |  | $ | — |
| Classification | December 31 2025 |  | December 25 2024 |  |  |  |
Amounts due under the Tax Receivable Agreement | Other current liabilities Liabilities under Tax Receivable Agreement, net of current portion | $ | 246,835 |  |  | $ | 247,734 |  |  |  |  |
Distributions to Members of SSE Holdings Under the terms of the SSE Holdings LLC Agreement, SSE Holdings is obligated to make tax distributions to its members. No tax distributions were payable to non-controlling interest holders as of December 31, 2025 and December 25, 2024, respectively.
| Classification |  | 2025 |  | 2024 |  | 2023
Amounts paid to non-controlling interest holders | Non-controlling interests |  | $ | 1,842 |  |  | $ | 482 |  |  | $ | 162 |

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