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RELATED PARTY TRANSACTIONS (Details) - USD ($) | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 25, 2023 | Jun. 30, 2024 | Jun. 25, 2023 | Dec. 31, 2023
Related Party Transaction [Line Items] |  |  |  |  |
Food, beverage and packaging costs | $ 61,712,000 | $ 56,229,000 | $ 118,673,000 | $ 109,856,000 |
Other operating expenses | 19,958,000 | 18,832,000 | 39,815,000 | 37,536,000 |
Total restaurant operating expenses | 137,293,000 | 126,451,000 | 266,753,000 | 247,692,000 |
Accounts payable | 37,584,000 |  | $ 37,584,000 |  | $ 33,189,000
TRA obligation percent |  |  | 85.00% |  |
TRA amounts paid | 0 | 0 | $ 4,400,000 | 800,000 |
Current portion of Tax Receivable Agreement liability | 7,230,000 |  | 7,230,000 |  | 4,428,000
Tax receivable agreement liability | $ 320,849,000 |  | $ 320,849,000 |  | 295,390,000
Portillo's Inc. | Berkshire Partners LLC |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Ownership % | 19.30% |  | 19.30% |  |
Related party |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Accounts and tenant improvement receivables | $ 500,000 |  | $ 500,000 |  | 300,000
Food, beverage and packaging costs | 512,000 | 478,000 | 1,014,000 | 1,063,000 |
Other operating expenses | 138,000 | 112,000 | 240,000 | 226,000 |
Total restaurant operating expenses | 650,000 | $ 590,000 | 1,254,000 | $ 1,289,000 |
Accounts payable | $ 300,000 |  | $ 300,000 |  | $ 400,000

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