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NON-CONTROLLING INTERESTS (Tables) | 6 Months Ended
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Jun. 29, 2025
Noncontrolling Interest [Abstract] |
Schedule of LLC Interest Ownership by Portillo's Inc. and Pre-IPO LLC Members | The following table summarizes the LLC interest ownership by Portillo's Inc. and pre-IPO LLC members:
| June 29, 2025 |  | December 29, 2024
| LLC Units |  | Ownership % |  | LLC Units |  | Ownership %
Portillo's Inc. | 71,890,168 |  |  | 95.4 | % |  | 63,674,579 |  |  | 85.6 | %
pre-IPO LLC Members | 3,442,335 |  |  | 4.6 | % |  | 10,732,800 |  |  | 14.4 | %
Total | 75,332,503 |  |  | 100.0 | % |  | 74,407,379 |  |  | 100.0 | %
Schedule of Effects of Changes in Ownership in Portillo's OpCo on the Company’s Equity | The following table summarizes the effects of changes in ownership in Portillo's OpCo on the Company’s equity (in thousands):
| Quarter Ended |  | Two Quarters Ended
| June 29, 2025 |  | June 30, 2024 |  | June 29, 2025 |  | June 30, 2024
Net income attributable to Portillo's Inc. | $ | 8,704 |  |  | $ | 6,470 |  |  | $ | 12,017 |  |  | $ | 11,032 |
Activity under equity-based compensation plans | 1,488 |  |  | 355 |  |  | 2,140 |  |  | 1,168 |
Non-controlling interest adjustment | 61,281 |  |  | 403 |  |  | 61,463 |  |  | 46,878 |
Redemption of LLC Units | (73) |  |  | — |  |  | (73) |  |  | (58) |
Establishment of liabilities under Tax Receivable Agreement and related changes to deferred tax assets associated with increases in tax basis | (21,805) |  |  | — |  |  | (21,805) |  |  | (15,913) |
Total effect of changes in ownership interest on equity attributable to Portillo's Inc. | $ | 49,595 |  |  | $ | 7,228 |  |  | $ | 53,742 |  |  | $ | 43,107 |

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- Definition 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 -Subparagraph (d) -SubTopic 10 -Topic 810 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A + Details
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- Definition Tabular disclosure of other units or shares or classes of ownership in a partnership. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 4.F) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-5 + Details
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