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RELATED PARTY TRANSACTIONS (Tables) | 6 Months Ended
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Jun. 29, 2025
Related Party Transactions [Abstract] |
Schedule of Related Party Transactions | The Company incurred the following Olo-related costs for th e quarter and two quarters ended June 29, 2025 and June 30, 2024 (in thousands):
| Quarter Ended |  | Two Quarters Ended
| June 29, 2025 |  | June 30, 2024 |  | June 29, 2025 |  | June 30, 2024
Food, beverage and packaging costs | $ | 497 |  |  | $ | 512 |  |  | $ | 984 |  |  | $ | 1,014 |
Other operating expenses | 142 |  |  | 138 |  |  | 293 |  |  | 240 |
Total Olo-related costs | $ | 639 |  |  | $ | 650 |  |  | $ | 1,277 |  |  | $ | 1,254 |
(in thousands) |  | June 29, 2025 |  | December 29, 2024
Current portion of Tax Receivable Agreement liability |  | $ | 9,177 |  |  | $ | 7,686 |
Tax receivable agreement liability |  | 343,717 |  |  | 316,893 |
Redemption of LLC Units In the second quarter of 2025, certain pre-IPO Members affiliated with Berkshire Partners LLC redeemed 7,290,465 LLC units in the aggregate for newly-issued shares of Class A common stock on a one-for-one basis, in accordance with the terms of the Second Amended and Restated LLC agreement of Portillo's OpCo, dated as of October 20, 2021. Berkshire Partners LLC and its affiliates beneficially own approximately 5.2% of the Company as of June 29, 2025. Distributions to Non-Controlling Interest Holders
| Quarter Ended |  | Two Quarters Ended
(in thousands) | June 29, 2025 |  | June 30, 2024 |  | June 29, 2025 |  | June 30, 2024
Distributions paid to non-controlling interest holders | $ | — |  |  | $ | — |  |  | $ | 1,291 |  |  | $ | 838 |

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
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