Shake Shack (SHAK) 10-K 30 Mar 16 2015 Q4 Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 30, 2015	Mar. 16, 2016	Jul. 01, 2015
Document Information [Line Items]
Document type	10-K
Amendment flag	false
Document period end date	Dec. 30, 2015
Document fiscal year focus	2,015
Document fiscal period focus	Q4
Entity registrant name	Shake Shack Inc.
Entity central index key	1,620,533
Current fiscal year end date	--12-30
Entity filer category	Non-accelerated Filer
Entity current reporting status	Yes
Entity Public Float			$ 355,714,785
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Class A Common Stock
Document Information [Line Items]
Entity common stock, shares outstanding		20,982,881
Class B Common Stock
Document Information [Line Items]
Entity common stock, shares outstanding		15,272,474

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 70,849	$ 2,677
Accounts receivable	4,217	3,278
Inventories	543	529
Prepaid expenses and other current assets	3,325	1,441
Total current assets	78,934	7,925
Property and equipment, net	93,041	70,124
Deferred income taxes, net	201,957	161
Other assets	5,615	4,752
TOTAL ASSETS	379,547	82,962
Current liabilities:
Short-term borrowings	0	32,000
Accounts payable	6,786	6,440
Accrued expenses	6,801	5,578
Accrued wages and related liabilities	5,804	2,410
Other current liabilities	4,614	1,749
Total current liabilities	24,005	48,177
Long-term debt	313	313
Deferred rent	22,927	17,853
Liabilities under tax receivable agreement, net of current portion	170,933	0
Other long-term liabilities	4,350	4,019
Total liabilities	$ 222,528	$ 70,362
Commitments and contingencies
Stockholders' / members' equity:
Members' equity		$ 12,600
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 30, 2015	$ 0
Common stock		0
Additional paid-in capital	96,311
Retained earnings	4,273
Accumulated other comprehensive loss	(5)
Total stockholders' equity attributable to Shake Shack Inc. / members' equity	100,615	12,600
Non-controlling interests	56,404
Total equity	157,019	12,600
TOTAL LIABILITIES AND STOCKHOLDERS' / MEMBERS' EQUITY	379,547	$ 82,962
Class A Common Stock
Stockholders' / members' equity:
Common stock	20
Class B Common Stock
Stockholders' / members' equity:
Common stock	$ 16

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 30, 2015	Feb. 04, 2015	Dec. 31, 2014
Preferred stock, par value (in dollars per share)	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock par value (in dollars per share)			$ 0.01
Common stock, shares authorized			100
Common stock, shares, issued			0
Common stock, shares, outstanding			0
Class A Common Stock
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	19,789,259
Common stock, shares, outstanding	19,789,259
Class B Common Stock
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares, issued	16,460,741
Common stock, shares, outstanding	16,460,741

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Shack sales		$ 183,219	$ 112,042	$ 78,587
Licensing revenue		7,373	6,488	3,869
TOTAL REVENUE		190,592	118,530	82,456
Shack-level operating expenses:
Food and paper costs		54,079	34,925	23,865
Labor and related expenses		44,752	29,312	20,096
Other operating expenses		16,307	11,191	7,315
Occupancy and related expenses		15,207	9,753	6,892
General and administrative expenses		37,825	18,187	12,453
Depreciation expense		10,222	5,809	3,541
Pre-opening costs		5,430	6,105	2,334
Loss on disposal of property and equipment		17	105	25
TOTAL EXPENSES		183,839	115,387	76,521
OPERATING INCOME		6,753	3,143	5,935
Interest expense, net		325	363	52
INCOME BEFORE INCOME TAXES		6,428	2,780	5,883
Income tax expense		3,304	662	460
NET INCOME		3,124	2,118	5,423
Less: net income attributable to non-controlling interests		11,900	0	0
NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC.		$ (8,776)	$ 2,118	$ 5,423
Earnings (loss) per share of Class A common stock
Basic (in dollars per share)	[1]	$ (0.65)	$ 0.07	$ 0.18
Diluted (in dollars per share)	[1]	$ (0.65)	$ 0.07	$ 0.18
Weighted-average shares of Class A common stock outstanding
Basic (shares)	[1]	13,588	29,977	29,934
Diluted (shares)	[1]	13,588	30,122	30,018
Pro forma earnings per share of Class A common stock
Basic (in dollars per share)	[2]	$ 0.11
Diluted (in dollars per share)	[2]	$ 0.10
Pro forma
Shack-level operating expenses:
Income tax expense	[2]	$ 1,786
NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC.	[2]	$ 1,451
[1]	Amounts for the fiscal years ended December 31, 2014 and December 25, 2013 have been retroactively adjusted to give effect to the recapitalization transactions that occurred in connection with our initial public offering, including the amendment and restatement of the limited liability company agreement of SSE Holdings, LLC to, among other things, (i) provide for a new single class of common membership interests and (ii) exchange all of the then-existing members’ ownership interests for the newly-created membership interests. The computation does not consider the 5,750,000 shares of Class A common stock issued to investors in our initial public offering or the 339,306 shares of Class A common stock issued upon settlement of outstanding unit appreciation rights. See Note 15.
[2]	The pro forma financial information presented has been computed to reflect income tax expense assuming our initial public offering and related organizational transactions occurred on January 1, 2015. See Note 14.

CONSOLIDATED STATEMENT OF INCO5

CONSOLIDATED STATEMENT OF INCOME (LOSS) - PARENTHETICAL - Class A Common Stock - Common stock - shares	Feb. 04, 2015	Dec. 30, 2015	Dec. 30, 2015
Shares issued during the period	5,968,841	5,750,000
Issuance of class A common stock in settlement of unit appreciation rights (shares)	339,306	339,306	339,306
IPO
Shares issued during the period	5,750,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Statement of Comprehensive Income [Abstract]
Net income	$ 3,124	$ 2,118	$ 5,423
Other comprehensive loss
Unrealized holding losses on available-for-sale securities	(11)	0	0
Income tax benefit	0	0	0
OTHER COMPREHENSIVE LOSS, NET OF TAX	(11)	0	0
COMPREHENSIVE INCOME	3,113	2,118	5,423
Less: comprehensive loss attributable to non-controlling interests	(6)	0	0
COMPREHENSIVE INCOME ATTRIBUTABLE TO SHAKE SHACK INC.	$ 3,119	$ 2,118	$ 5,423

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' AND MEMBERS' EQUITY - USD ($) $ in Thousands	Total	Class A Common Stock	Class B Common Stock	Members' Equity	Common stockClass A Common Stock	Common stockClass B Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Non- Controlling Interest
Beginning balance at Dec. 26, 2012	$ 31,871			$ 31,871
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,423			5,423
Equity-based compensation	93			93
Other comprehensive loss	0
Ending balance at Dec. 25, 2013	37,387			37,387
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,118			2,118
Equity-based compensation	165			165
Member distributions	(27,070)			(27,070)
Other comprehensive loss	$ 0
Ending balance (shares) at Dec. 31, 2014	0
Ending balance at Dec. 31, 2014	$ 12,600			$ 12,600
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,124
Issuance of class A common stock in settlement of unit appreciation rights (shares)					339,306
Other comprehensive loss	(11)
Ending balance (shares) at Dec. 30, 2015		19,789,259	16,460,741		19,789,259	16,460,741
Ending balance at Dec. 30, 2015	$ 157,019				$ 20	$ 16	$ 96,311	$ 4,273	$ (5)	$ 56,404

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
OPERATING ACTIVITIES
Net income (including amounts attributable to non-controlling interests)	$ 3,124	$ 2,118	$ 5,423
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense	10,222	5,809	3,541
Equity-based compensation	16,681	165	93
Non-cash interest expense	273	192	37
Loss on disposal of property and equipment	17	105	25
Deferred income taxes	(734)	(93)	7
Changes in operating assets and liabilities:
Accounts receivable	775	(1,751)	26
Inventories	(14)	(198)	(88)
Prepaid expenses and other current assets	(958)	(1,168)	(118)
Other assets	1,293	(2,461)	(1,109)
Accounts payable	201	1,210	1,219
Accrued expenses	2,548	3,349	(713)
Accrued wages and related liabilities	3,394	416	866
Other current liabilities	257	420	31
Deferred rent	4,363	5,206	1,742
Other long-term liabilities	(184)	265	1,942
NET CASH PROVIDED BY OPERATING ACTIVITIES	41,258	13,584	12,924
INVESTING ACTIVITIES
Purchases of marketable securities	(2,397)	0	0
Purchases of property and equipment	(32,117)	(28,515)	(16,194)
NET CASH USED IN INVESTING ACTIVITIES	(34,514)	(28,515)	(16,194)
FINANCING ACTIVITIES
Promissory note	0	0	313
Proceeds from revolving credit facility	4,000	32,000	0
Payments on revolving credit facility	(36,000)	0	0
Deferred financing costs	(103)	(398)	0
Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts, commissions and offering costs	109,262	0	0
Proceeds from issuance of Class B common stock	30	0	0
Member distributions	(11,125)	(27,070)	0
Employee withholding taxes related to net settled equity awards	(4,636)	0	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	61,428	4,532	313
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	68,172	(10,399)	(2,957)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	2,677	13,076	16,033
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 70,849	$ 2,677	$ 13,076

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS Sha ke Shack Inc. was formed on September 23, 2014 as a Delaware corporation for the purpose of facilitating an initial public offering and other related tran sactions in order to carry on the business of SSE Holdings, LLC and its subsidiaries. Unless the context otherwise requires, references to "we," "us," "our," "Shake Shack" and the "Company" refer to Shake Shack Inc. and its subsidiaries, including SSE Holdings, LLC, which we refer to as "SSE Holdings." We operate and license Shake Shack restaurants ("Shacks"), which serve hamburgers, hot dogs, crinkle-cut fries, shakes, frozen custard, beer, wine and more. As of December 30, 2015 , there were 84 Shacks in operation, system-wide, of which 44 were domestic company-operated Shacks, five were domestic licensed Shacks and 35 were international licensed Shacks. Initial Public Offering On February 4, 2015, we completed an initial public offering ("IPO") of 5,750,000 shares of our Class A common stock at a public offering price of $21.00 per share, which includes 750,000 shares issued pursuant to the underwriters' over-allotment option. We received $112,298 in proceeds, net of underwriting discounts and commissions, which we used to purchase newly-issued membership interests from SSE Holdings at a price per interest equal to the initial public offering price of our Class A common stock. Organizational Transactions In connection with the IPO, we completed the following transactions (the "Organizational Transactions"): ▪ We amended and restated the limited liability company agreement of SSE Holdings ("LLC Agreement") to, among other things, (i) provide for a new single class of common membership interests in SSE Holdings ("LLC Interests"), (ii) exchange all of the membership interests of the then-existing holders of SSE Holdings' membership interests ("Original SSE Equity Owners") for LLC Interests and (iii) appoint Shake Shack as the sole managing member of SSE Holdings. See Note 11 . ▪ We amended and restated our certificate of incorporation to, among other things, (i) provide for Class B common stock with voting rights but no economic interests (where "economic interests" means the right to receive any distributions or dividends, whether cash or stock, in connection with common stock) and (ii) issue shares of Class B common stock to the Original SSE Equity Owners on a one -to-one basis with the number of LLC Interests they own. See Note 11 . ▪ We acquired, by merger, two entities that were owned by former indirect members of SSE Holdings ("Former SSE Equity Owners"), for which we issued 5,968,841 shares of Class A common stock as merger consideration (the "Mergers"). The only assets held by the two merged entities prior to the merger were 5,968,841 LLC Interests and a corresponding number of shares of Class B common stock. Upon consummation of the Mergers, we canceled the 5,968,841 shares of Class B common stock and recognized the 5,968,841 of LLC Interests at carrying value, as the Mergers are considered to be transactions between entities under common control. Following the completion of the Organizational Transactions, we owned 33.3% of SSE Holdings. The SSE Holdings members subsequent to the Merger (the "Continuing SSE Equity Owners") owned the remaining 66.7% of SSE Holdings. As a result of the Organizational Transactions, we became the sole managing member of SSE Holdings and, although we had a minority economic interest in SSE Holdings, we had the sole voting power in, and control the management of, SSE Holdings. Accordingly, we consolidated the financial results of SSE Holdings and reported a non-controlling interest in our consolidated financial statements. As the Organizational Transactions are considered transactions between entities under common control, the financial statements for periods prior to the IPO and Organizational Transactions have been adjusted to combine the previously separate entities for presentation purposes. Secondary Offering In August 2015, we completed a secondary offering of 4,000,000 shares of our Class A common stock at a price of $60.00 per share. All of the shares sold in the offering were offered by affiliates of the Former SSE Equity Owners and certain of the Continuing SSE Equity Owners (the "Selling Stockholders"). We did not receive any proceeds from the sale of shares of Class A common stock offered by the Selling Stockholders. The shares sold in the offering consisted of (i) 844,727 existing shares of Class A common stock held by the Former SSE Equity Owners and (ii) 3,155,273 newly-issued shares of Class A common stock issued in connection with the redemption of 3,155,273 LLC Interests by the Continuing SSE Equity Owners that participated in the offering. Simultaneously, and in connection with the redemption, 3,155,273 shares of Class B common stock were surrendered by the Continuing SSE Equity Owners and canceled. Additionally, in connection with the redemption, we received 3,155,273 LLC Interests, increasing our total ownership interest in SSE Holdings. USC Merger Pursuant to a Stockholders Agreement, dated as of February 4, 2015, as amended, by and among Daniel H. Meyer and his affiliates (the "Meyer Group") and other parties thereto, the Meyer Group has the right to cause all of the stock of Union Square Cafe Corp. ("USC") and Gramercy Tavern Corp. ('GT') to be converted into and exchanged for shares of our Class A common stock pursuant to a tax-free reorganization (each, a "Reorganization"). In December 2015, the Meyer Group exercised their right with respect to USC. The Reorganization was structured as a two-step merger, whereby (i) a newly-formed wholly-owned subsidiary of the Company merged with and into USC, then (ii) USC merged with and into the Company (the foregoing transactions are collectively referred to as the "USC Merger"). Prior to the USC Merger, USC owned 1,727,804 LLC Interests and an equivalent number of shares of our Class B common stock. In the USC Merger, (i) 1,727,804 shares of Class A common stock were issued to the stockholders of USC, with each stockholder receiving newly-issued shares of Class A common stock in an amount equivalent to the number of shares of USC held by such stockholders; (ii) 1,727,804 shares of Class B common stock held by USC were cancelled; and (iii) 1,727,804 LLC Interests held by USC were transferred to us. As of December 30, 2015 , we owned 54.6% of SSE Holdings and the Continuing SSE Equity Owners own the remaining 45.4% of SSE Holdings.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 30, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include our accounts and the accounts of our subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Certain reclassifications have been made to prior period amounts to conform to the current year presentation. Fiscal Year We operate on a 52/53 week fiscal year ending on the last Wednesday in December. Fiscal year 2015 contained 52 weeks and ended on December 30, 2015 . Fiscal year 2014 contained 53 weeks and ended on December 31, 2014 . Fiscal year 2013 contained 52 weeks ended on and December 25, 2013 . Unless otherwise stated, references to years in this report relate to fiscal years. Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of sales and expenses during the reporting period. Actual results could differ from those estimates. Segment Reporting We own and operate Shacks in the United States. We also have domestic and international licensed operations. Our chief operating decision maker (the "CODM") is our Chief Executive Officer. As the CODM reviews financial performance and allocates resources at a consolidated level on a recurring basis, we have one operating segment and one reportable segment. Fair Value Measurements We apply fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, we assume the highest and best use of the asset by market participants in which we would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. Assets and liabilities are classified using a fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels, and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: * Level 1 - Quoted prices in active markets for identical assets or liabilities * Level 2 - Observable inputs other than quoted prices in active markets for identical assets or liabilities, quoted prices for identical assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities * Level 3 - Inputs that are both unobservable and significant to the overall fair value measurements reflecting an entity's estimates of assumptions that market participants would use in pricing the asset or liability Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash on hand, deposits with banks, and short-term, highly liquid investments that have original maturities of three months or less. Cash equivalents are stated at cost, which approximates fair value. Cash equivalents consist primarily of money market funds. Accounts Receivable Accounts receivable consist primarily of receivables from landlords for tenant improvement allowances, receivables from our licensees for licensing revenue and related reimbursements, credit card receivables and vendor rebates. We evaluate the collectibility of our accounts receivable based on a variety of factors, including historical experience, current economic conditions and other factors. Inventories Inventories, which consist of food, beer, wine, other beverages and retail merchandise, are stated at the lower of cost or market with cost determined on a first-in, first-out basis. No adjustment is deemed necessary to reduce inventory to the lower of cost or market value due to the rapid turnover and high utilization of inventory. Property and Equipment Property and equipment is stated at historical cost less accumulated depreciation. Property and equipment is depreciated based on the straight-line method over the estimated useful lives of the assets, generally ranging from three to seven years for equipment, furniture and fixtures, and computer equipment and software. Leasehold improvements are depreciated over the shorter of their estimated useful life or the related lease life, generally ranging from 10 to 20 years. For leases with renewal periods at our option, we use the original lease term, excluding renewal option periods, to determine estimated useful lives. Costs incurred when constructing Shacks are capitalized. The cost of repairs and maintenance are expensed when incurred. Costs for refurbishments and improvements that significantly increase the productive capacity or extend the useful life of the asset are capitalized. When assets are disposed of, the resulting gain or loss is recognized on the Consolidated Statements of Income (Loss). We assess potential impairments to our long-lived assets, which includes property and equipment, whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of an asset is measured by a comparison of the carrying amount of an asset group to its estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of the asset group exceeds its estimated undiscounted future cash flows, an impairment charge is recognized as the amount by which the carrying amount of the asset exceeds the fair value of the asset. There were no impairment charges recorded in fiscal 2015 , 2014 and 2013 . Deferred Financing Costs Deferred financing costs incurred in connection with the issuance of long-term debt and establishing credit facilities are capitalized and amortized to interest expense based on the related debt agreements. Deferred financing costs are included in other assets on the Consolidated Balance Sheets. Other Assets Other assets consist primarily of long-term marketable securities, security deposits, transferable liquor licenses and certain custom furniture pre-ordered for future Shacks and yet to be placed in service. The costs of obtaining non-transferable liquor licenses that are directly issued by local government agencies for nominal fees are expensed as incurred. The costs of purchasing transferable liquor licenses through open markets in jurisdictions with a limited number of authorized liquor licenses are capitalized as indefinite-lived intangible assets. Annual liquor license renewal fees are expensed over the renewal term. As of December 30, 2015 and December 31, 2014, indefinite-lived intangible assets relating to transferable liquor licenses totaled $701 . We evaluate our indefinite-lived intangible assets for impairment annually during our fiscal fourth quarter, and whenever events or changes in circumstances indicate that an impairment may exist. When evaluating other intangible assets for impairment, we may first perform a qualitative assessment to determine whether it is more likely than not that an intangible asset group is impaired. If we do not perform the qualitative assessment, or if we determine that it is not more likely than not that the fair value of the intangible asset group exceeds its carrying amount, we calculate the estimated fair value of the intangible asset group. If the carrying amount of the intangible asset group exceeds the estimated fair value, an impairment charge is recorded to reduce the carrying value to the estimated fair value. In addition, we continuously monitor and may revise our intangible asset useful lives if and when facts and circumstances change. Equity-based Compensation Equity-based compensation expense is measured based on fair value. We recognize compensation expense on a straight-line basis over the requisite service period. For awards with graded-vesting features and service conditions only, compensation expense is recognized on a straight-line basis over the total requisite service period for the entire award. Equity-based compensation expense is included within general and administrative expenses on the Consolidated Statements of Income (Loss). Leases We lease all of our domestic company-operated Shacks, our home office and certain equipment under various non-cancelable lease agreements that expire on various dates through 2032. Generally, our real estate leases have initial terms ranging from 10 to 20 years and typically include two five -year renewal options. At the inception of each lease, we determine its classification as an operating or capital lease. All of our leases are classified as operating leases and typically provide for fixed minimum rent payments and/or contingent rent payments based upon sales in excess of specified thresholds. When the achievement of such sales thresholds are deemed to be probable, contingent rent is accrued in proportion to the sales recognized during the period. For operating leases that include rent holidays and rent escalation clauses, we recognize rent expense on a straight-line basis over the lease term from the date we take possession of the leased property. The difference between the straight-line rent amounts and amounts payable under the lease agreements is recorded as deferred rent and is included as rent expense in occupancy and related expenses on the Consolidated Statements of Income (Loss). Rent expense incurred before a Shack opens is recorded in pre-opening costs. Once a domestic company-operated Shack opens, we record the straight-line rent expense and any contingent rent, if applicable, in occupancy and related expenses on the Consolidated Statements of Income (Loss). Many of our leases also require us to pay real estate taxes, common area maintenance costs and other occupancy costs which are included in occupancy and related expenses on the Consolidated Statements of Income (Loss). We expend cash for leasehold improvements to build out and equip our leased premises. We may also expend cash for structural additions made to leased premises. Generally, a portion of the leasehold improvements and building costs are reimbursed by our landlords as landlord incentives pursuant to agreed-upon terms in our lease agreements. If obtained, landlord incentives usually take the form of up-front cash, full or partial credits against our future minimum or contingent rents otherwise payable by us, or a combination thereof. When contractually due, we classify landlord incentives as deferred rent on the Consolidated Balance Sheets and amortize the landlord incentives on a straight-line basis over the lease term as a reduction of occupancy costs and related expenses or pre-opening costs on the Consolidated Statements of Income (Loss) . Revenue Recognition Revenue consists of Shack sales and licensing revenue. Revenue from Shack sales are presented net of discounts and recognized when food and beverage products are sold. Sales tax collected from customers is excluded from Shack sales and the obligation is included in sales tax payable until the taxes are remitted to the appropriate taxing authorities. Revenue from our gift cards are deferred and recognized upon redemption. Licensing revenues include initial territory fees and ongoing licensing fees from all licensed Shacks. Initial territory fees are recorded as deferred revenue when received and proportionate amounts are recognized as revenue when a licensed Shack is opened and all material services and conditions related to the fee have been substantially performed. Ongoing licensing fees from these Shacks are based on a percentage of sales and are recognized as revenue as the fees are earned and become receivable from the licensee. Income Taxes We account for income taxes pursuant to the asset and liability method which requires the recognition of deferred income tax assets and liabilities related to the expected future tax consequences arising from temporary differences between the carrying amounts and tax bases of assets and liabilities based on enacted statutory tax rates applicable to the periods in which the temporary differences are expected to reverse. Any effects of changes in income tax rates or laws are included in income tax expense in the period of enactment. A valuation allowance is recognized if we determine it is more likely than not that all or a portion of a deferred tax asset will not be recognized. Pre-Opening Costs Pre-opening costs are expensed as incurred and consist primarily of legal fees, occupancy, manager and employee wages, travel and related training costs incurred prior to the opening of a Shack. Advertising The cost of advertising and promotions are expensed as incurred. Advertising and promotions costs amounted to $1,646 , $1,166 and $794 in fiscal 2015 , 2014 and 2013 , respectively, and are included in general and administrative expense and other operating expenses on the Consolidated Statements of Income (Loss). Recently Adopted Accounting Pronouncements In November 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2015-17, Balance Classification of Deferred Taxes ("ASU 2015-17"). ASU 2015-17 requires deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. ASU 2015-17 is effective for reporting periods after December 15, 2016 and may be adopted either retrospectively or prospectively. Early adoption is permitted and we elected to early adopt this guidance as of December 30, 2015 and to apply the guidance retrospectively to all periods presented. Accordingly, we reclassified the prior period amount of $20 related to our deferred tax asset from current to non-current, resulting in an increase to the non-current deferred income tax asset for the same amount for that period. The application of this guidance affects classification only, and did not have a material effect on our consolidated financial position or results of operations. Recently Issued Accounting Pronouncements In March 2016, the FASB issued Accounting Standards Update No. 2016-04, Recognition of Breakage for Certain Prepaid Stored-Value Products ("ASU 2016-04"). ASU 2016-04 entitles a company to derecognize amounts related to expected breakage in proportion to the pattern of rights expected to be exercised by the product holder to the extent that it is probable a significant reversal of the recognized breakage amount will not subsequently occur. ASU 2016-04 is effective for reporting periods beginning after December 15, 2017 and is to be applied retrospectively. Early adoption is permitted. We are currently evaluating the impact ASU 2016-04 will have on our consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases ("ASU 2016-02"). ASU 2016-02 establishes a new lease accounting model, that, for many companies, eliminates the concept of operating leases and requires entities to record assets and liabilities related to leases on the balance sheet for certain types of leases. ASU 2016-02 is effective for reporting periods beginning after December 15, 2018. Early adoption will be permitted for all entities. We are currently evaluating the impact that this new standard will have on our consolidated financial statements. In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 requires: (i) equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; (ii) simplification of the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; (iii) elimination of the requirement for public entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; (iv) public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (v) an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; (vi) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; and (vii) clarification that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. ASU 2016-01 is effective for reporting periods beginning after December 15, 2017 and amendments should be applied by means of a cumulative-effect adjustment to the balance sheet at the beginning of the fiscal year of adoption. Early adoption is permitted, subject to certain conditions. We are currently evaluating the impact ASU 2016-01 will have on our consolidated financial statements. In July 2015, the FASB issued Accounting Standards Update No. 2015-11, Simplifying the Measurement of Inventory ("ASU 2015-11"). Under ASU 2015-11 entities should measure inventory that is not measured using last-in, first-out (LIFO) or the retail inventory method, including inventory that is measured using first-in, first-out (FIFO) or average cost, at the lower of cost or net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. ASU 2015-11 is effective for reporting periods beginning after December 15, 2016 and is to be applied prospectively. The adoption of ASU 2015-11 is not expected to have a material effect on our consolidated financial statements. In April 2015, the FASB issued Accounting Standards Update No. 2015-05, Customers' Accounting for Fees Paid in a Cloud Computing Arrangement ("ASU 2015-05"). ASU 2015-05 provides guidance in evaluating whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the software license element of the arrangement should be accounted for as an acquisition of a software license. If the arrangement does not contain a software license, it should be accounted for as a service contract. ASU 2015-05 is effective for reporting periods beginning after December 15, 2015 and may be adopted either retrospectively or prospectively. The adoption of ASU 2015-05 will not have a significant impact on our consolidated financial statements. In April 2015, the FASB issued Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"). ASU 2015-03 requires that debt issuance costs related to a recognized liability be presented on the balance sheet as a direct reduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected. ASU 2015-03 is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2015-03 will not have a significant impact on its consolidated financial statements. In February 2015, the FASB issued Accounting Standards Update No. 2015-02, Consolidation ("ASU 2015-02"). ASU 2015-02 amends the existing guidance to: (i) modify the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or voting interest entities; (ii) eliminate the presumption that a general partner should consolidate a limited partnership; (iii) affect the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships and (iv) provide a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds. ASU 2015-02 is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2015-02 will not have a significant impact on its consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). ASU 2014-09 supersedes the existing revenue recognition guidance and clarifies the principles for recognizing revenue. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. In August 2015, the FASB issued an update to ASU 2014-09 deferring the effective date for public entities, on a retrospective basis, to annual reporting periods beginning after December 15, 2017. Early adoption is permitted, subject to certain conditions. We are currently evaluating the impact ASU 2014-09 will have on our consolidated financial statements.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present information about our financial assets and liabilities measured at fair value on a recurring basis as of December 30, 2015 and December 31, 2014 , and indicate the classification within the fair value hierarchy. Refer to Note 2 for further information. Cash, Cash Equivalents and Marketable Securities The following tables summarize our cash, cash equivalents and marketable securities by significant investment categories as of December 30, 2015 : December 30, 2015 Cost Basis Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash and Cash Equivalents Marketable Securities Cash $ 70,816 $ — $ — $ 70,816 $ 70,816 $ — Level 1: Money market funds 33 — — 33 33 — Level 2: Corporate debt securities (1) 2,397 1 (12 ) 2,386 — 2,386 Total $ 73,246 $ 1 $ (12 ) $ 73,235 $ 70,849 $ 2,386 (1) Corporate debt securities were measured at fair value using a market approach utilizing observable prices for identical securities or securities with similar characteristics and inputs that are observable or can be corroborated by observable market data. All investments that were in an unrealized loss position as of December 30, 2015 have been in a continuous loss position for less than 12 months. There were no investments in marketable securities as of December 31, 2014 . Interest income related to our available-for-sale securities of $7 was included in interest expense, net on the Consolidated Statement of Income (Loss) for fiscal 2015 . There were no realized gains or losses on available-for-sale securities for fiscal 2015 . Net unrealized losses on available-for-sale securities totaling $11 for fiscal 2015 were included in other comprehensive loss on the Consolidated Statement of Comprehensive Income. The following table summarizes the estimated fair value of our investments in marketable debt securities, accounted for as available-for-sale securities and classified by the contractual maturity date of the securities: December 30 Due within one year $ 275 Due after one year through 5 years 2,111 Due after 5 years through 10 years — Due after 10 years — Total $ 2,386 We periodically review our marketable debt securities for other-than-temporary impairment. We consider factors such as the duration, severity and the reason for the decline in value, the potential recovery period and our intent to sell. We also consider whether (i) it is more likely than not that we will be required to sell the debt securities before recovery of their amortized cost basis, and (ii) the amortized cost basis cannot be recovered as a result of credit losses. As of December 30, 2015 , the declines in the market value of our marketable securities investment portfolio are considered to be temporary in nature. Other Financial Instruments The carrying value of our financial instruments, including accounts receivable, accounts payable, and accrued expenses as of December 30, 2015 and December 31, 2014 approximated their fair value due to the short-term nature of these financial instruments. Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis Assets and liabilities that are measured at fair value on a non-recurring basis include our long-lived assets and indefinite-lived intangible assets. There were no impairments recognized during 2015 , 2014 and 2013 .

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 30, 2015
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE The components of accounts receivable as of December 30, 2015 and December 31, 2014 are as follows: December 30 December 31 Landlord receivables $ 1,380 $ 1,088 Licensing receivables 1,669 822 Credit card receivables 1,023 660 Other receivables 145 708 Accounts receivable $ 4,217 $ 3,278 As of December 30, 2015 and December 31, 2014 , no allowance for doubtful accounts was recorded based on our evaluation of collectibility.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 30, 2015
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following: December 30 December 31 Food $ 328 $ 354 Wine 30 28 Beer 46 33 Beverages 57 42 Retail merchandise 82 72 Inventories $ 543 $ 529

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 30, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consisted of the following: December 30 December 31 Leasehold improvements $ 82,904 $ 58,272 Equipment 16,903 12,108 Furniture and fixtures 4,965 3,249 Computer equipment and software 5,197 3,529 Construction in progress 6,591 6,309 Property and equipment, gross 116,560 83,467 Less: accumulated depreciation (23,519 ) (13,343 ) Property and equipment, net $ 93,041 $ 70,124 Depreciation expense was $10,222 , $5,809 and $3,541 for fiscal 2015 , 2014 and 2013 , respectively.

SUPPLEMENTAL BALANCE SHEET INFO

SUPPLEMENTAL BALANCE SHEET INFORMATION	12 Months Ended
	Dec. 30, 2015
Supplemental Balance Sheet Disclosures [Abstract]
SUPPLEMENTAL BALANCE SHEET INFORMATION	SUPPLEMENTAL BALANCE SHEET INFORMATION The components of other current liabilities as of December 30, 2015 and December 31, 2014 are as follows: December 30 December 31 Sales tax payable $ 1,073 $ 736 Current portion of liabilities under tax receivable agreement 2,157 — Gift card liability 833 625 Other 551 388 Other current liabilities $ 4,614 $ 1,749

DEBT

DEBT	12 Months Ended
	Dec. 30, 2015
Debt Disclosure [Abstract]
DEBT	DEBT In January 2015, we executed a Third Amended and Restated Credit Agreement, which became effective on February 4, 2015 (together with the prior agreements and amendments, the "Revolving Credit Facility"), that provides for a total revolving commitment of $20,000 , which can be increased to $50,000 at our election. The Revolving Credit Facility will mature and all amounts outstanding will be due and payable five years from the effective date. The Revolving Credit Facility permits the issuance of letters of credit upon our request of up to $10,000 . Borrowings under the Revolving Credit Facility bear interest at either: (i) LIBOR plus a percentage ranging from 2.5% to 3.5% or (ii) the prime rate plus a percentage ranging from 0.0% to 1.0% , depending on the type of borrowing made under the Revolving Credit Facility. As of December 31, 2014 , amounts outstanding under the Revolving Credit Facility totaled $32,000 , and were classified as short-term borrowings on the Consolidated Balance Sheet. During the fiscal year ended December 30, 2015 , we borrowed an additional $4,000 in principal under the Revolving Credit Facility. In February 2015, we repaid the entire outstanding balance of $36,000 using a portion of the proceeds we received from our IPO and, as of December 30, 2015 , there were no amounts outstanding under the Revolving Credit Facility. We had $19,920 of availability as of December 30, 2015 , after giving effect to $80 in outstanding letters of credit. The Revolving Credit Facility is secured by a first-priority security interest in substantially all of the assets of SSE Holdings and the guarantors. The obligations under the Revolving Credit Facility are guaranteed by each of SSE Holdings' wholly-owned domestic subsidiaries (with certain exceptions). The Revolving Credit Facility contains a number of covenants that, among other things, limit our ability to, subject to specified exceptions, incur additional debt; incur additional liens and contingent liabilities; sell or dispose of assets; merge with or acquire other companies; liquidate or dissolve ourselves; pay dividends or make distributions; engage in businesses that are not in a related line of business; make loans, advances or guarantees; engage in transactions with affiliates; and make investments. In addition, the Revolving Credit Facility contains certain cross-default provisions. We are required to maintain a specified consolidated fixed-charge coverage ratio and a specified funded net debt to adjusted EBITDA ratio, both as defined under the Revolving Credit Facility. As of December 30, 2015 , we were in compliance with all covenants. In March 2013, we entered into a promissory note in the amount of $313 in connection with the purchase of a liquor license. Interest on the outstanding principal balance of this note is due and payable on a monthly basis from the effective date at a rate of 5.0% per year. The entire principal balance and interest is due and payable on the earlier of the maturity date, which is the expiration of the lease in June 2023 , or the date of the sale of the license. As of December 30, 2015 and December 31, 2014 , the outstanding balance of the promissory note was $313 . Total interest costs incurred were $440 , $365 and $56 in fiscal 2015 , 2014 and 2013 , respectively. During fiscal 2015 , $108 was capitalized into property and equipment. No amounts were capitalized during fiscal 2014 and 2013 .

LEASES

LEASES	12 Months Ended
	Dec. 30, 2015
Leases [Abstract]
LEASES	LEASES A summary of rent expense under operating lease agreements is as follows: 2015 2014 2013 Minimum rent $ 10,796 $ 6,497 $ 4,507 Deferred rent 1,482 2,830 975 Contingent rent 2,959 1,883 1,626 Total rent expense $ 15,237 $ 11,210 $ 7,108 The rent expense above does not include common area maintenance costs, real estate taxes and other occupancy costs, which were $2,119 , $1,111 and $758 in fiscal 2015, 2014 and 2013, respectively. As of December 30, 2015 , future minimum lease payments under non-cancelable operating leases consisted of the following: 2016 $ 14,199 2017 15,664 2018 16,329 2019 16,507 2020 15,982 Thereafter 97,415 Total minimum lease payments $ 176,096

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 30, 2015
Compensation Related Costs [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Deferred Compensation During fiscal 2013, we entered into an incentive bonus agreement with one of our executives, whereby the executive is entitled to receive a deferred compensation award in the amount of $2,450 , payable by us in March 2018. In fiscal 2013, we recorded $2,054 of deferred compensation expense to recognize the present value of the incentive bonus liability, which is included in other long-term liabilities on the Consolidated Balance Sheet. The deferred compensation expense is included within general and administrative expense on the Consolidated Statement of Income (Loss). There was no such expense in fiscal 2015 or fiscal 2014. The difference between the present value of the bonus liability and the amount payable is accreted to interest expense over the remaining term until the incentive bonus becomes payable. In September 2015, we established a grantor trust, commonly referred to as a "rabbi trust," for the purpose of funding our deferred compensation obligation. We contributed $2,450 to the trust in October 2015. Assets held by the trust are subject to creditor claims in the event of insolvency, but are not available for general corporate purposes. As of December 30, 2015 , amounts held by the trust were invested in various marketable securities classified as available-for-sale and recognized at fair value in prepaid expenses and other current assets and other assets on the Consolidated Balance Sheet. See Note 3 . Defined Contribution Plan Our employees are eligible to participate in a defined contribution savings plan maintained by Union Square Hospitality Group, LLC, a related party. The plan is funded by employee and employer contributions. We pay our share of the employer contributions directly to the third party trustee. Employer contributions to the plan are at our discretion. Effective January 2014, we began making contributions matching a portion of participants' contributions. We match 100% of participants' contributions for the first 3% of eligible compensation contributed and 50% of contributions made in excess of 3% of eligible compensation up to 5% of eligible compensation. Employer contributions totaled $238 and $132 for fiscal 2015 and 2014 , respectively. There were no contributions in fiscal 2013.

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	12 Months Ended
	Dec. 30, 2015
Equity [Abstract]
STOCKHOLDER'S EQUITY	STOCKHOLDERS' EQUITY Amendment and Restatement of Certificate of Incorporation On February 4, 2015, we amended and restated our certificate of incorporation to, among other things, provide for the (i) authorization of 200,000,000 shares of Class A common stock with a par value of $0.001 per share; (ii) authorization of 35,000,000 shares of Class B common stock with a par value of $0.001 per share; (iii) authorization of 10,000,000 shares of undesignated preferred stock that may be issued from time to time by our Board of Directors in one or more series; and (iv) establishment of a classified board of directors, divided into three classes, each of whose members will serve for staggered three -year terms. Holders of our Class A and Class B common stock are entitled to one vote per share and, except as otherwise required, will vote together as a single class on all matters on which stockholders generally are entitled to vote. Holders of our Class B common stock are not entitled to receive dividends and will not be entitled to receive any distributions upon the liquidation, dissolution or winding up of the Company. Shares of Class B common stock may only be issued to the extent necessary to maintain the one -to-one ratio between the number of LLC Interests held by the Continuing SSE Equity Owners and the number of shares of Class B common stock held by the Continuing SSE Equity Owners. Shares of Class B common stock are transferable only together with an equal number of LLC Interests. Shares of Class B common stock will be canceled on a one -for-one basis upon the redemption or exchange any of the outstanding LLC Interests. We must, at all times, maintain a one -to-one ratio between the number of outstanding shares of Class A common stock and the number of LLC Interests owned by us (subject to certain exceptions for treasury shares and shares underlying certain convertible or exchangeable securities). Initial Public Offering As described in Note 1 , on February 4, 2015, we completed an IPO of 5,750,000 shares of our Class A common stock at a public offering price of $21.00 per share, which includes 750,000 shares issued pursuant to the underwriters' over-allotment option. We received $112,298 in proceeds, net of underwriting discounts and commissions, which we used to purchase newly-issued LLC Interests from SSE Holdings at a price per interest equal to the initial public offering price of our Class A common stock. In connection with our IPO, we issued 30,160,694 shares of Class B common stock to the Original SSE Equity Owners. SSE Holdings Recapitalization As described in Note 1 , on February 4, 2015, we amended the SSE Holdings LLC Agreement to, among other things, (i) provide for a new single class of common membership interests in SSE Holdings, the LLC Interests, and (ii) exchange all of the then-existing membership interests of the Original SSE Equity Owners for LLC Interests. The LLC Agreement also provides that holders of LLC Interests may, from time to time, require SSE Holdings to redeem all or a portion of their LLC Interests for newly-issued shares of Class A common stock on a one -for-one basis. Upon receipt of a redemption request, we may, instead, elect to effect a direct exchange of LLC Interests directly with the holder. Additionally, we may elect to settle any such redemption or exchange in shares of Class A common stock or in cash. In the event of cash settlement, we would issue new shares of Class A common stock and use the proceeds from the sale of these newly-issued shares of Class A common stock to fund the cash settlement, which, in effect, limits the amount of the cash payment to the redeeming member. In connection with any redemption or exchange, we will receive a corresponding number of LLC Interests, increasing our total ownership interest in SSE Holdings. Additionally, an equivalent number of shares of Class B common stock will be surrendered and canceled. The amendment also requires that SSE Holdings, at all times, maintain (i) a one -to-one ratio between the number of outstanding shares of Class A common stock and the number of LLC Interests owned by us and (ii) a one -to-one ratio between the number of shares of Class B common stock owned by the Continuing SSE Equity Owners and the number of LLC Interests owned by the Continuing SSE Equity Owners. Secondary Offering As described in Note 1 , in August 2015, we completed a secondary offering of 4,000,000 shares of our Class A common stock at a price of $60.00 per share. All of the shares sold in the offering were offered by the Selling Stockholders. We did not receive any proceeds from the sale of shares of Class A common stock offered by the Selling Stockholders. The shares sold in the offering consisted of (i) 844,727 existing shares of Class A common stock and (ii) 3,155,273 newly-issued shares of Class A common stock issued in connection with the redemption of 3,155,273 LLC Interests. Simultaneously, and in connection with the secondary offering, 3,155,273 shares of Class B common stock were surrendered and cancelled. Redemptions of LLC Interests Subsequent to the secondary offering, an aggregate of 2,848,035 LLC Interests were redeemed by the Continuing SSE Equity Owners. Pursuant to the SSE Holdings LLC Agreement, we issued 2,848,035 shares of Class A common stock in connection with these redemptions and received 2,848,035 LLC Interests, increasing our ownership interest in SSE Holdings. Simultaneously, and in connection with these redemptions, 2,848,035 shares of Class B common stock were surrendered and cancelled. Mergers As described in Note 1 , we acquired, by merger, the Former SSE Equity Owners, for which we issued d 5,968,841 shares of Class A common stock as merger consideration. In connection with these mergers, 5,968,841 shares of Class B common stock were canceled and we received 5,968,841 of LLC Interests. Additionally, in December 2015, the Meyer Group exercised their right to effect of tax-free reorganization of USC pursuant to the Stockholders Agreement. Prior to the USC Merger, USC owned 1,727,804 LLC Interests and an equivalent number of shares of our Class B common stock. In connection with the USC Merger, (i) 1,727,804 shares of Class A common stock were issued to the stockholders of USC, with each stockholder receiving newly-issued shares of Class A common stock in an amount equivalent to the number of shares of USC held by such stockholders; (ii) 1,727,804 shares of Class B common stock held by USC were cancelled; and (iii) 1,727,804 LLC Interests held by USC were transferred to us. Member Distributions On December 15, 2014, the Board of Directors of SSE Holdings approved a special distribution to its members, to the extent the gross proceeds from the IPO exceeded the anticipated gross proceeds (including as a result of the exercise by the underwriters of their option to purchase additional shares of Class A common stock), in an amount equal to the product of (i) the increased gross proceeds and (ii) 0.273 , to be paid from the proceeds of the IPO (the "Special Distribution"). On February 4, 2015, SSE Holdings paid the Additional Distribution to certain of the Original SSE Equity Owners in the amount of $11,125 . Dividend Restrictions We are a holding company with no direct operations. As a result, our ability to pay cash dividends on our common stock, if any, is dependent upon cash dividends, distributions or other transfers from SSE Holdings. The amounts available to us to pay cash dividends are subject to certain covenants and restrictions set forth in the Revolving Credit Facility. As of December 30, 2015 , essentially all of the net assets of SSE Holdings were restricted. See Note 8 for more information regarding the covenants and restrictions set forth in the Revolving Credit Facility.

NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS	12 Months Ended
	Dec. 30, 2015
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTERESTS	NON-CONTROLLING INTERESTS In connection with the Organizational Transactions described in Note 1, we became the sole managing member of SSE Holdings and, as a result, consolidate the financial results of SSE Holdings. We report a non-controlling interest representing the LLC Interests in SSE Holdings held by Continuing SSE Equity Owners. Changes in our ownership interest in SSE Holdings while we retain our controlling interest in SSE Holdings will be accounted for as equity transactions. As such, future redemptions or direct exchanges of LLC Interests in SSE Holdings by the Continuing SSE Equity Owners will result in a change in ownership and reduce the amount recorded as non-controlling interest and increase additional paid-in capital. On February 4, 2015, we used the net proceeds from our IPO to purchase 5,750,000 newly-issued LLC Interests. Additionally, in connection with the Organizational Transactions, we acquired 5,968,841 LLC Interests. Pursuant to the LLC Agreement, we received 339,306 LLC Interests as a result of the issuance of 339,306 shares of Class A common stock in settlement of the outstanding UARs. During fiscal 2015 , an aggregate of 6,003,308 LLC Interests were redeemed by the Continuing SSE Equity Owners (including 3,155,273 LLC Interests redeemed in connection with the secondary offering) for newly-issued shares of Class A common stock, and we received 6,003,308 LLC Interests, increasing our total ownership interest in SSE Holdings. In December 2015, we received 1,727,804 LLC Interests in connection with the USC Merger in exchange for an equivalent number of newly-issued shares of Class A common stock. See Note 1 for more information. As of December 30, 2015 , there were 36,250,000 LLC Interests outstanding, of which we owned 19,789,259 LLC Interests, representing a 54.6% ownership interest in SSE Holdings. The following table summarizes the effects of changes in ownership in SSE Holdings on our equity: 2015 2014 2013 Net income attributable to Shake Shack Inc. $ (8,776 ) $ 2,118 $ 5,423 Transfers (to) from non-controlling interests: Increase in additional paid-in capital as a result of settlement of unit appreciation rights 987 — — Decrease in additional paid-in as a result of the Organizational Transactions (75,182 ) — — Increase in additional paid-in capital as a result of the redemption of LLC Interests 19,934 — — Increase in additional paid-in capital as a result of the USC Merger $ 5,908 $ — $ — Change from net income attributable to Shake Shack Inc. and transfers (to) from non-controlling interest $ (57,129 ) $ 2,118 $ 5,423 In the fourth quarter of fiscal 2015 , we corrected certain immaterial errors relating to non-controlling interest amounts in prior 2015 fiscal interim periods, after determining that our initial investment in SSE Holdings, made at the time of our IPO, was not correctly accounted for as a change in a parent's ownership interest in a subsidiary while retaining control. As a result, in the fourth quarter of 2015, we recognized a $63,407 increase to non-controlling interests, a $64,785 decrease to additional paid-in capital and a $1,278 increase to retained earnings relating to these errors from prior interim periods. The corrections had no impact on our Consolidated Statements of Income or Cash Flows for the affected interim periods.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY-BASED COMPENSATION	EQUITY-BASED COMPENSATION A summary of equity-based compensation expense recognized during fiscal 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Unit appreciation rights $ 11,762 $ — $ — Restricted Class B units 605 165 93 Stock options 4,314 — — Equity-based compensation expense $ 16,681 $ 165 $ 93 Total income tax benefit recognized related to equity-based compensation $ 482 $ 4 $ 2 Amounts are included in general and administrative expense on the Consolidated Statements of Income (Loss) . Unit Appreciation Rights Prior to the IPO, we maintained a Unit Appreciation Rights Plan (the "UAR Plan"), effective in fiscal 2012, and as amended, whereby we had the authority to grant up to 31,303 unit appreciation rights ("UARs") to employees. The UARs granted were subject to continued employment and were only exercisable upon a qualifying transaction, which was either a change of control or an initial public offering, each as defined in the UAR Plan. Upon the occurrence of a qualifying transaction, each UAR entitled the holder to receive a payment from us. Such payment and related compensation expense was determined by multiplying (i) the excess, if any, of the qualifying transaction price over the base amount of the UAR, by (ii) the stated number of Class B units deemed covered by the UAR. Effective October 30, 2014, the UAR Plan was amended to provide that the payment to which UAR holders were entitled upon the occurrence of a qualifying transaction would be in the form of securities of the Company or one of its affiliates or such other form of payment as we determined in our sole discretion. The UARs would have terminated on the ten th anniversary of the grant date or upon termination of employment, if earlier. A summary of UAR activity for fiscal 2015 is as follows: UARs Weighted Average Base Price Outstanding at beginning of period 22,554 $ 193.51 Granted — — Forfeited — — Vested and settled (22,554 ) (193.51 ) Outstanding at end of period — $ — No compensation expense was recorded during fiscal 2014 and 2013 related to the outstanding UARs because we determined that, as of the period end, it was not probable that a qualifying transaction would occur. As described in Note 1, on February 4, 2015, we amended and restated the SSE Holdings LLC Agreement to, among other things, (i) provide for a new single class of common membership interests, the LLC Interests, and (ii) exchange all of the then-existing membership interests of the Original SSE Equity Owners for LLC Interests (together, the "Recapitalization Transaction"). The 22,554 o utstanding UARs that were settled in connection with the IPO equate to 767,947 LLC Interests with a weighted average base price of $5.68 , after giving effect to the Recapitalization Transaction. Our IPO constituted a qualifying transaction under the terms of the UAR Plan, resulting in a qualifying transaction price of $715.02 . 339,306 shares of Class A common stock were issued upon the settlement of the 22,554 outstanding UARs, net of employee withholding taxes. We recognized compensation expense of $11,762 during the fiscal 2015 upon settlement of the outstanding UARs. Restricted Class B Units Prior to the IPO, we granted restricted Class B units to certain of our executive officers. These awards were to vest in equal installments over periods ranging from three to five years. If not already fully vested, these units would fully vest (i) upon the occurrence of a change in control event or (ii) upon the occurrence of an initial public offering, each as defined in the grant agreement, and any unrecognized compensation expense related to these non-vested units would be subject to acceleration. A summary of restricted Class B unit activity for fiscal year ended December 30, 2015 is as follows: Units Weighted Average Grant Date Fair Value Outstanding at beginning of period 7,227 $ 92.31 Granted — — Vested (7,227 ) (92.31 ) Forfeited — — Outstanding at end of period — $ — The weighted average grant date fair value of restricted Class B units granted in fiscal 2013 was $92.31 . There were no restricted Class B units granted in fiscal 2015 or fiscal 2014. The IPO constituted a transaction under the terms of the restricted Class B unit awards that resulted in the accelerated vesting of all then-outstanding awards, and recognition of the unrecognized compensation expense related to those awards. During fiscal 2015 , we recognized $605 of equity-based compensation expense upon the vesting of these awards. The total fair value of restricted Class B units that vested during fiscal 2015 , 2014 and 2013 was $667 , $167 , $450 , respectively. After giving effect to the Recapitalization Transaction, the 7,227 restricted Class B units that vested in connection with our IPO equate to 158,251 LLC Interests with a weighted-average grant date fair value of $4.22 . Stock Options In January 2015, we adopted the 2015 Incentive Award Plan (the "2015 Plan") under which we may grant up to 5,865,522 stock options and other types of equity-based awards to employees, directors and officers. We do not use cash to settle any of our equity-based awards, and we issue new shares upon the exercise of stock options. In connection with the IPO, we granted 2,622,281 stock options to our directors and certain employees. The stock options were granted with an exercise price of $21.00 per share and vest equally over periods ranging from one to five years. The fair value of stock option awards was determined on the grant date using the Black-Scholes valuation model based on the following weighted-average assumptions: 2015 Expected term (years) (1) 7.5 Expected volatility (2) 35.1 % Risk-free interest rate (3) 1.6 % Dividend yield (4) — % (1) Expected term represents the estimated period of time until an award is exercised and was determined using the simplified method. (2) Expected volatility is based on the historical volatility of a selected peer group over a period equivalent to the expected term. (3) The risk-free rate rate is an interpolation of yields on U.S. Treasury securities with maturities equivalent to the expected term. (4) We have assumed a dividend yield of zero as we have no plans to declare dividends in the foreseeable future. A summary of stock option activity for fiscal 2015 is as follows: Stock Options Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life (Years) Outstanding at beginning of period — $ — Granted 2,622,281 21.00 Exercised — — Forfeited (47,300 ) (21.00 ) Expired — — Outstanding at end of period 2,574,981 $ 21.00 $ 48,822 9.1 Options exercisable at end of period — $ — $ — — Options expected to vest 2,469,372 $ 21.00 $ 46,819 9.1 The weighted-average grant date fair value of stock options granted during fiscal 2015 was $8.53 . No stock options were granted in fiscal 2014 and fiscal 2013. As of December 30, 2015 , there were 2,574,981 stock options outstanding, of which none were exercisable. As of December 30, 2015 , total unrecognized compensation expense related to unvested stock options, including an estimate for pre-vesting forfeitures, was $17,937 , which is expected to be recognized over a weighted-average period of 4.1 years. The following table summarizes information about stock options outstanding and exercisable as December 30, 2015 : Options Outstanding Options Exercisable Number Outstanding at December 30, 2015 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable at December 30, 2015 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Range of Exercise Price $21.00 2,574,981 9.1 $ 21.00 — — $ —

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES As a result of the IPO and Organizational Transactions, we became the sole managing member of SSE Holdings, and as a result, began consolidating the financial results of SSE Holdings. SSE Holdings is treated as a partnership for U.S. federal and most applicable state and local income tax purposes. As a partnership, SSE Holdings is not subject to U.S. federal and certain state and local income taxes. Any taxable income or loss generated by SSE Holdings is passed through to and included in the taxable income or loss of its members, including us, on a pro rata basis. We are subject to U.S. federal income taxes, in addition to state and local income taxes with respect to our allocable share of any taxable income or loss of SSE Holdings, as well as any stand-alone income or loss generated by Shake Shack Inc. We are also subject to withholding taxes in foreign jurisdictions. Income Tax Expense The components of income before income taxes are follows: 2015 2014 2013 Domestic $ 244 $ (3,007 ) $ 2,364 Foreign 6,184 5,787 3,519 Income before income taxes $ 6,428 $ 2,780 $ 5,883 The components of income tax expense are as follows: 2015 2014 2013 Current income taxes: Federal $ 2,474 $ — $ — State and local 1,131 194 266 Foreign 433 561 187 Total current income taxes 4,038 755 453 Deferred income taxes: Federal (267 ) — — State and local (467 ) (93 ) 7 Total deferred income taxes (734 ) (93 ) 7 Income tax expense $ 3,304 $ 662 $ 460 A reconciliation of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense is as follows: 2015 2014 2013 Expected U.S. federal income taxes at statutory rate (34%) $ 2,186 $ 945 $ 2,000 State and local income taxes, net of federal benefit 663 101 176 Foreign withholding taxes 433 561 188 Non-deductible expenses 653 — — Tax credits (141 ) — — Non-controlling interest (490 ) — — LLC flow-through structure — (976 ) (1,904 ) Other — 31 — Income tax expense $ 3,304 $ 662 $ 460 Our effective income tax rates for fiscal 2015 , 2014 and 2013 were 51.4% , 23.8% and 7.8% , respectively. The significant increase in both the amount of income tax expense and our effective income tax rate from fiscal 2014 to fiscal 2015 is primarily due to the IPO and Organizational Transactions. In fiscal 2014, we were only subject to certain LLC entity-level taxes and foreign withholding taxes, whereas in fiscal 2015 we were also subject to U.S. federal, state and local income taxes on our allocable share of any taxable income or loss generated by SSE Holdings subsequent to the IPO and Organizational Transactions. Additionally, as the non-recurring compensation expenses and other IPO-related expenses were incurred in the period prior to the Organizational Transactions, we are not entitled to any tax benefits related to those expenses. This resulted in a high effective income tax rate when compared to the amount of our consolidated income before income taxes for fiscal 2015 . The increase in our effective income tax rate from fiscal 2013 to fiscal 2014 was primarily due to increased foreign withholding taxes resulting from increased licensing revenue. Deferred Tax Assets and Liabilities The components of deferred tax assets and liabilities are as follows: December 30 December 31 Deferred tax assets: Investment in partnership $ 154,649 $ — Tax Receivable Agreement 69,513 — Deferred rent 492 448 Deferred revenue 63 66 Stock-based compensation 218 — Net operating loss carryforwards 334 — Other assets 159 26 Total gross deferred tax assets 225,428 540 Valuation allowance (23,155 ) — Total deferred tax assets, net of valuation allowance 202,273 540 Deferred tax liabilities: Property and equipment (316 ) (379 ) Total gross deferred tax liabilities (316 ) (379 ) Net deferred tax assets $ 201,957 $ 161 As of December 30, 2015 , our federal net operating loss carryforwards for income tax purposes was $334 . If not utilized, the federal net operating loss carryforward will begin to expire in 2035. As described in Notes 1 and 11, we acquired an aggregate of 19,789,259 LLC Interests during fiscal 2015 in connection with the IPO, Organizational Transactions, settlement of outstanding UARs, redemptions of LLC Interests and the USC Merger. We recognized a deferred tax asset in the amount of $154,649 associated with the basis difference in our investment in SSE Holdings upon acquiring these LLC Interests. However, a portion of the basis difference will only reverse upon the eventual sale of our interest in SSE Holdings, which we expect would result in a capital loss. As such, we established a valuation allowance in the amount of $23,155 against the deferred tax asset to which this portion relates. During fiscal 2015 , we also recognized $69,513 of deferred tax assets related to additional tax basis increases generated from expected future payments under the Tax Receivable Agreement and related deductions for imputed interest on such payments. See "—Tax Receivable Agreement" for more information. We evaluate the realizability of our deferred tax assets on a quarterly basis and establish valuation allowances when it is more likely than not that all or a portion of a deferred tax asset may not be realized. As of December 30, 2015 , we concluded, based on the weight of all available positive and negative evidence, that all of our deferred tax assets (except for those deferred tax assets described above relating to basis differences that are expected to result in a capital loss upon the eventual sale of our interest in SSE Holdings) are more likely than not to be realized. As such, no additional valuation allowance was recognized. The net change in valuation allowance for fiscal 2015 was $23,155 . There was no net change in valuation allowance in fiscal 2014 . In the fourth quarter of fiscal 2015 , we corrected certain immaterial errors relating to prior fiscal 2015 interim periods for our deferred income taxes and liabilities under the Tax Receivable Agreement after determining that our prior computations of our liabilities under the Tax Receivable Agreement utilized inappropriate assumptions and incorrectly applied certain provisions of the Tax Receivable Agreement. Additionally, we did not recognize certain deferred tax assets related to historical tax attributes we acquired upon our acquisition of the Former SSE Equity Owners. As a result, in fiscal 2015, we recognized a $15,043 increase in deferred income taxes, a $12,045 increase to liabilities under tax receivable agreement and a $4,026 increase to additional paid-in capital relating to these errors from prior interim periods. The corrections had no impact on our Consolidated Statements of Income or Cash Flows for the affected interim periods. Uncertain Tax Positions No uncertain tax positions existed as of December 30, 2015 and December 31, 2014 . Shake Shack Inc. was formed in September 2014 and did not engage in any operations prior to the IPO and Organizational Transactions. Shake Shack Inc. first filed tax returns for tax year 2014, which is the first tax year subject to examination by taxing authorities for U.S. federal and state income tax purposes. Additionally, although SSE Holdings is treated as a partnership for U.S. federal and state income taxes purposes, it is still required to file an annual U.S. Return of Partnership Income, which is subject to examination by the Internal Revenue Service ("IRS"). The statute of limitations has expired for tax years through 2011 for SSE Holdings. Tax Receivable Agreement Pursuant to our election under Section 754 of the Internal Revenue Code (the "Code"), we expect to obtain an increase in our share of the tax basis in the net assets of SSE Holdings when LLC Interests are redeemed or exchanged by the Continuing SSE Equity Owners and other qualifying transactions. We plan to make an election under Section 754 of Code for each taxable year in which a redemption or exchange of LLC Interest occurs. We intend to treat any redemptions and exchanges of LLC Interests by the Continuing SSE Equity Owners as direct purchases of LLC Interests for U.S. federal income tax purposes. These increases in tax basis may reduce the amounts that we would otherwise pay in the future to various tax authorities. They may also decrease gains (or increase losses) on future dispositions of certain capital assets to the extent tax basis is allocated to those capital assets. On February 4, 2015, we entered into a tax receivable agreement with the Continuing SSE Equity Owners (the "Tax Receivable Agreement") that provides for the payment by us to the Continuing SSE Equity Owners of 85% of the amount of any tax benefits that we actually realize, or in some cases are deemed to realize, as a result of (i) increases in our share of the tax basis in the net assets of SSE Holdings resulting from any redemptions or exchanges of LLC Interests, (ii) tax basis increases attributable to payments made under the Tax Receivable Agreement, and (iii) deductions attributable to imputed interest pursuant to the Tax Receivable Agreement (the "TRA Payments"). We expect to benefit from the remaining 15% of any tax benefits that we may actually realize. The TRA Payments are not conditioned upon any continued ownership interest in SSE Holdings or us. The rights of each Continuing SSE Equity Owner under the Tax Receivable Agreement are assignable to transferees of its LLC Interests. During fiscal 2015 , SSE Holdings paid a distribution in the amount of $11,125 to certain of the Original SSE Equity Owners (the "Special Distribution"). The Special Distribution was considered a direct purchase of LLC Interests for U.S. federal income tax purposes and resulted in an increase in the tax basis of the net assets of SSE Holdings subject to the provisions of the Tax Receivable Agreement. Additionally, during fiscal 2015 , an aggregate of 6,003,308 LLC Interests were redeemed by the Continuing SSE Equity Owners (including 3,155,273 LLC Interests redeemed in connection with the secondary offering) for newly-issued shares of Class A common stock. In connection with these redemptions, we received 6,003,308 LLC Interests, which resulted in an increase in the tax basis of our investment in SSE Holdings subject to the provisions of the Tax Receivable Agreement. We recognized a liability for the TRA Payments due to the Continuing SSE Equity Owners, representing 85% of the aggregate tax benefits we expect to realize from the tax basis increases related to the Special Distribution and redemptions of LLC Interests, after concluding it was probable that such TRA Payments would be paid based on our estimates of future taxable income. As of December 30, 2015 , the total amount of TRA Payments due to the Continuing SSE Equity Owners under the Tax Receivable Agreement was $173,090 , of which $2,157 was included in other current liabilities on the Consolidated Balance Sheet. See Note 17 for more information relating to our liabilities under the Tax Receivable Agreement. Pro Forma Financial Information For periods prior to the IPO and Organizational Transactions, our income taxes represent those of SSE Holdings, our predecessor, and relate solely to foreign withholding taxes and certain LLC entity-level taxes. As a result of the IPO and Organizational Transactions that occurred on February 4, 2015, we became subject to U.S. federal and certain state and local income taxes with respect to our allocable share of any taxable income or loss generated by SSE Holdings. The pro forma financial information presented on the Consolidated Statements of Income (Loss) for fiscal 2015 has been computed to reflect income tax expense at an effective tax rate of 27.8% . The amounts were calculated assuming the Organizational Transactions occurred on January 1, 2015 and were based on the statutory rates in effect during the period.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per share of Class A common stock is computed by dividing net income available to Shake Shack Inc. by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted earnings per share of Class A common stock is computed by dividing net income available to Shake Shack Inc. by the weighted-average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities. As described in Note 1, on February 4, 2015, the SSE Holdings LLC Agreement was amended and restated to, among other things, (i) provide for a new single class of common membership interests, the LLC Interests, and (ii) exchange all of the then-existing membership interests of the Original SSE Equity Owners for LLC Interests. For purposes of calculating earnings per share, the prior period amounts have been retroactively adjusted to give effect to the above-mentioned amendment and resulting recapitalization. The computations of earnings per share for periods prior to our IPO do not consider the 5,750,000 shares of Class A common stock issued to investors in our IPO or the 339,306 shares of Class A common stock issued upon settlement of outstanding UARs in connection with the IPO. 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 for fiscal 2015 , 2014 and 2013 . 2015 2014 2013 Numerator: Net income $ 3,124 $ 2,118 $ 5,423 Less: net income attributable to non-controlling interests 11,900 — — Net income (loss) attributable to Shake Shack Inc. $ (8,776 ) $ 2,118 $ 5,423 Denominator: Weighted-average shares of Class A common stock outstanding—basic 13,588 29,977 29,934 Effect of dilutive securities: Restricted Class B units — 145 84 Weighted-average shares of Class A common stock outstanding—diluted 13,588 30,122 30,018 Earnings per share of Class A common stock—basic $ (0.65 ) $ 0.07 $ 0.18 Earnings per share of Class A common stock—diluted $ (0.65 ) $ 0.07 $ 0.18 2,574,981 stock options were excluded from the computation of diluted earnings per share of Class A common stock for fiscal 2015 because the effect would have been anti-dilutive as we recorded a net loss for the period. Shares of our Class B common stock do not share in the earnings or losses of Shake Shack and are therefore not participating securities. As such, separate presentation of basic and diluted earnings per share of Class B common stock under the two-class method has not been presented. Shares of our Class B common stock are, however, considered potentially dilutive shares of Class A common stock. After evaluating the potential dilutive effect under the if-converted and two-class methods, the 16,460,741 shares of Class B common stock outstanding as of December 30, 2015 were determined to be anti-dilutive and have therefore been excluded from the computations of diluted earnings per share of Class A common stock.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 30, 2015
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth supplemental cash flow information for fiscal 2015 , 2014 and 2013 : 2015 2014 2013 Cash paid for: Income taxes, net of refunds $ 416 $ 836 $ 639 Interest, net of amounts capitalized 92 123 19 Non-cash investing activities: Accrued purchases of property and equipment 4,904 3,577 234 Property and equipment acquired through landlord incentives — 6,000 — Class A common stock issued in connection with the acquisition of the Former SSE Equity Owners 6 — — Class A common stock issued in connection with the USC Merger 2 — — Non-cash financing activities: Cancellation of Class B common stock in connection with the Organizational Transactions (6 ) — — Class A common stock issued in connection with the redemption of LLC Interests 6 — — Cancellation of Class B common stock in connection with the redemption of LLC Interests (6 ) — — Cancellation of Class B common stock in connection with the USC Merger (2 ) — — Establishment of liabilities under tax receivable agreement 173,090 — —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments We are obligated under various operating leases for Shacks and our home office space, expiring in various years through 2032. Under certain of these leases, we are liable for contingent rent based on a percentage of sales in excess of a specified threshold and are responsible for our proportionate share of real estate taxes and utilities. See Note 9 , Leases. As security under the terms of several of our leases, we are obligated under letters of credit totaling $160 as of December 30, 2015 . The letters of credit expire on April 23, 2016 and February 28, 2026. In addition, in December 2013, we entered into an irrevocable standby letter of credit in conjunction with our home office lease in the amount of $80 . The letter of credit expires in September 2016 and renews automatically for one -year periods through September 30, 2019. Purchase Commitments Purchase obligations include legally binding contracts, including commitments for the purchase, construction or remodeling of real estate and facilities, firm minimum commitments for inventory purchases, equipment purchases, marketing-related contracts, software acquisition/license commitments and service contracts. These obligations are generally short-term in nature and are recorded as liabilities when the related goods are received or services rendered. We also enter into long-term, exclusive contracts with certain vendors to supply us with food, beverages and paper goods, obligating us to purchase specified quantities. These volume commitments are not subject to any time limit and there are no material financial penalties associated with these agreements in the event of early termination. Legal Contingencies In November 2015, we met with a law firm representing two former Shake Shack managers who alleged that Shake Shack improperly classified its restaurant managers as exempt. Although we have always believed that our managers are properly classified as exempt under both federal and state laws, and have always intended to defend any such lawsuits vigorously, we agreed to mediate the matter. At the conclusion of the meeting, the parties entered into a Memorandum of Understanding, and the Company agreed to create a fund of $750 to settle the matter. In exchange, all participating managers (former and current), including the two former managers, will release Shake Shack from all federal and/or state wage and hour claims that may exist through the settlement date. As part of the settlement process, the law firm filed a Complaint on March 17, 2016 with the Supreme Court of the State of New York (the “Court”), and within the coming weeks will file the final settlement agreement with the Court as well as a motion seeking the Court’s preliminary approval of the settlement. As of December 30, 2015, we recognized a liability of $770 for this matter and related expenses. We are subject to various legal proceedings, claims and liabilities, such as employment-related claims and slip and fall cases, which arise in the ordinary course of business and are generally covered by insurance. As of December 30, 2015, the amount of ultimate liability with respect to these matters was not material. Liabilities under Tax Receivable Agreement As described in Note 14, we are a party to the Tax Receivable Agreement under which we are contractually committed to pay the Continuing SSE Equity Owners 85% of the amount of any tax benefits that we actually realize, or in some cases are deemed to realize, as a result of certain transactions. We are not obligated to make any payments under the Tax Receivable Agreement until the tax benefits associated the transaction that gave rise to the payment are realized. Amounts payable under the Tax Receivable Agreement are contingent upon, among other things, (i) generation of future taxable income over the term of the Tax Receivable Agreement and (ii) future changes in tax laws. If we do not generate sufficient taxable income in the aggregate over the term of the Tax Receivable Agreement to utilize the tax benefits, then we would not be required to make the related TRA Payments. During fiscal 2015 , as a result of the Special Distribution and redemptions of LLC Interests, we recognized liabilities totaling $173,090 relating to our obligations under the Tax Receivable Agreement, after concluding that it was probable that we would have sufficient future taxable income to utilize the related tax benefits. There were no transactions subject to the Tax Receivable Agreement for which we did not recognize the related liability, as we concluded that we would have sufficient future taxable income to utilize all of the related tax benefits generated by all transactions that occurred in fiscal 2015.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Union Square Hospitality Group Union Square Hospitality Group, LLC is a stockholder and a party to the Stockholders Agreement we entered into in connection with our IPO. The Chairman of our Board of Directors serves as the Chief Executive Officer of Union Square Hospitality Group, LLC. As a result, Union Square Hospitality Group, LLC and its subsidiaries (collectively, "USHG") are considered related parties. Under the terms of the management agreement with USHG, as amended, in fiscal 2014, we paid a 2.5% management fee to USHG based on Shack sales and licensing revenue generated from license agreements with unaffiliated entities. Total management fees, which are included in general and administrative expenses, amounted to $2,927 and $2,455 for fiscal 2014 and 2013 , respectively. Effective January 1, 2015, the management agreement was amended and restated. As a result, we are no longer obligated to pay management fees to USHG. Therefore, no management fees were paid to USHG for fiscal 2015 . Previously, we sub-leased office space from USHG on a month-to-month basis. Amounts paid to USHG as rent totaled $38 and $236 for fiscal 2014 and 2013 , respectively. These amounts are included in general and administrative expense on the Consolidated Statements of Income (Loss). No amounts were paid during fiscal 2015 . Previously, our employees were included in USHG's self-insurance health plan and we paid our portion of the plan costs on a monthly basis to USHG. Amounts paid to the USHG for these health insurance costs were $1,306 and $865 for fiscal 2014 and 2013 , respectively. In February 2015, we established our own self-funded health insurance plan for our employees and ceased payments to USHG. The total amount paid to USHG for these health insurance costs for fiscal 2015 was $146 . These amounts are included in labor and related expenses and general and administrative expenses on the Consolidated Statements of Income (Loss). Additionally, our employees are eligible participants under USHG's 401(k) plan. We pay our share of the employer's matching contributions directly to the third-party plan trustee. We also pay USHG for certain miscellaneous general operating expenses incurred by them on our behalf. Total amounts paid to USHG for general corporate expenses were $157 , $490 and $473 for fiscal 2015 . 2014 and 2013 , respectively, and are included in general and administrative expenses on the Consolidated Statements of Income (Loss). Total amounts payable to USHG as of December 30, 2015 and December 31, 2014 were $2 and $238 , respectively, and are included in other current liabilities on the Consolidated Balance Sheets. No amounts were due from USHG as of December 30, 2015 and December 31, 2014 . Hudson Yards Sports and Entertainment In fiscal 2011, we entered into a Master License Agreement (an "MLA") with Hudson Yards Sports and Entertainment LLC ("HYSE"), a subsidiary of USHG and a related party, to operate Shake Shack branded limited menu concession stands in sports and entertainment venues within the United States. The agreement expires on December 31, 2027 and includes five consecutive five -year renewal options at HYSE's option. As consideration for these rights, HYSE pays us a license fee based on a percentage of net food sales, as defined in the MLA. HYSE also pays us a percentage of profits on sales of branded beverages, as defined in the MLA. Amounts paid to us by HYSE for fiscal 2015 , 2014 and 2013 were $282 , $218 and $215 , respectively, and are included in licensing revenue on the Consolidated Statements of Income (Loss). No amounts were due from HYSE as of December 30, 2015 and December 31, 2014 . Madison Square Park Conservancy The Chairman of our Board of Directors serves as a director of the Madison Square Park Conservancy ("MSP Conservancy"), with which we have a license agreement and pay license fees to operate our Madison Square Park Shack. Amounts paid to Madison Square Park Conservancy as rent amounted to $692 , $528 and $607 for f iscal 2015 , 2014 and 2013 , respectively. These amounts are included in occupancy and related expenses on the Consolidated Statements of Income (Loss). Total amounts due to the MSP Conservancy as of December 30, 2015 were $17 . No amounts were due to the MSP Conservancy as of December 31, 2014 as our Madison Square Park Shack was closed for renovations. Share Our Strength The Chairman of our Board of Directors serves as a director of Share Our Strength, for which Shake Shack hold the "Great American Shake Sale" every year during the month of May to raise money and awareness for childhood hunger. During the Great American Shake Sale, we encourage guests to donate money to Share Our Strength's No Kid Hungry campaign in exchange for a coupon for a free cake-themed shake. All of the guest donations we collect go directly to Share Our Strength. We raised a total of $504 , $338 and $286 in fiscal 2015 , 2014 and 2013 , respectively, and the proceeds were remitted to Share Our Strength in the respective years. We incurred costs of approximately $109 , $69 and $53 for fiscal 2015 , 2014 and 2013 , respectively, representing the cost of the free shakes redeemed. These costs are included in general and administrative expense and other operating expenses on the Consolidated Statements of Income (Loss). Tax Receivable Agreement In connection with our IPO, we entered into a tax receivable agreement with the Continuing SSE Equity Owners that provides for the payment by us to the Continuing SSE Equity Owners of 85% of the amount of any tax benefits that Shake Shack actually realizes or in some cases is deemed to realize as a result of (i) increases in the tax basis of the net assets of SSE Holdings resulting from any redemptions or exchanges of LLC Interests and (ii) certain other tax benefits related to our making payments under the Tax Receivable Agreement. See Note 14 for further information. There were no amounts paid under the Tax Receivable Agreement to the Continuing SSE Equity Owners during fiscal 2015 . Total amounts due to the Continuing SSE Equity Owners as of December 30, 2015 under the Tax Receivable Agreement were $173,090 . As the Tax Receivable Agreement went into effect in January 2015, no amounts were due to the Continuing SSE Equity Owners under the Tax Receivable Agreement as of December 31, 2014 , and no amounts were paid in fiscal 2014 and 2013.

GEOGRAPHIC INFORMATION

GEOGRAPHIC INFORMATION	12 Months Ended
	Dec. 30, 2015
Segment Reporting [Abstract]
GEOGRAPHIC INFORMATION	GEOGRAPHIC INFORMATION Revenue by geographic area for fiscal 2015 , 2014 and 2013 is as follows: 2015 2014 2013 United States $ 184,408 $ 112,743 $ 78,937 Other countries 6,184 5,787 3,519 Total revenue $ 190,592 $ 118,530 $ 82,456 Revenues are shown based on the geographic location of our customers and licensees. All of our assets are located in the United States.

SELECTED QUARTERLY FINANCIAL DA

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 30, 2015
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) The following table sets forth certain unaudited financial information for each quarter of fiscal 2015 and fiscal 2014 . The unaudited quarterly information includes all adjustments (consisting of normal recurring adjustments) that, in the opinion of management, are necessary for the fair presentation of the information presented. Operating results for interim periods are not necessarily indicative of the results that may be expected for a full fiscal year. 2015 First Second Third Fourth Quarter Quarter Quarter Quarter Total revenue $ 37,808 $ 48,450 $ 53,273 $ 51,061 Operating income (loss) (10,949 ) 6,244 7,804 3,654 Net income (loss) (11,260 ) 5,145 6,193 3,046 Net income (loss) attributable to Shake Shack Inc. (12,668 ) 1,118 1,528 1,246 Earnings (loss) per share (1) : Basic $ (1.06 ) $ 0.09 $ 0.11 $ 0.08 Diluted $ (1.06 ) $ 0.08 $ 0.10 $ 0.07 2014 First Second Third Fourth Quarter Quarter Quarter Quarter (2) Total revenue $ 24,196 $ 27,737 $ 31,825 $ 34,772 Operating income (loss) 1,229 2,142 759 (987 ) Net income (loss) 1,092 1,949 504 (1,427 ) Net income (loss) attributable to Shake Shack Inc. 1,092 1,949 504 (1,427 ) Earnings (loss) per share (1) : Basic $ 0.04 $ 0.07 $ 0.02 $ (0.05 ) Diluted $ 0.04 $ 0.07 $ 0.02 $ (0.05 ) (1) Basic and diluted earnings per share are computed independently for each of the quarters presented. Therefore, the sum of quarterly basic and diluted earnings per share amounts may not equal annual basic and diluted earnings per share amounts. (2) We operate on a 52/53 week fiscal year that ends on the last Wednesday of the calendar year. Fiscal 2014 was a 53-week year with the extra operating week falling in our fiscal fourth quarter. Fiscal 2015 contained 52 weeks.

SCHEDULE I_ CONDENSED FINANCIAL

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT	12 Months Ended
	Dec. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Registrant	SHAKE SHACK INC. CONDENSED BALANCE SHEETS (PARENT COMPANY ONLY) (in thousands, except share and per share amounts) December 30 December 31 ASSETS Current assets: Cash $ 422 $ — Prepaid expenses 628 — Total current assets 1,050 — Due form SSE Holdings 3,979 — Deferred income taxes, net 201,614 — Investment in subsidiaries 67,810 — TOTAL ASSETS $ 274,453 $ — LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Income taxes payable $ 689 $ — Accrued expenses 59 — Current portion of liabilities under tax receivable agreement 2,157 — Total current liabilities 2,905 — Liabilities under tax receivable agreement, net of current portion 170,933 — Total liabilities 173,838 — Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 30, 2015 — — Common stock, $0.01 par value—100 shares authorized; none issued and outstanding as of December 31, 2014 — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 19,789,259 shares issued and outstanding as of December 30, 2015 20 — Class B common stock, $0.001 par value—35,000,000 shares authorized; 16,460,741 shares issued and outstanding as of December 30, 2015 16 — Additional paid-in capital 96,311 — Retained earnings 4,273 — Accumulated other comprehensive loss (5 ) — Total stockholders' equity 100,615 — TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 274,453 $ — See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF INCOME (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended December 30 December 31 Intercompany revenue $ 1,336 $ — TOTAL REVENUE 1,336 — General and administrative expenses 1,336 — TOTAL EXPENSES 1,336 — OPERATING INCOME — — Equity in net income of subsidiaries 6,906 — INCOME BEFORE INCOME TAXES 6,906 — Income tax expense 2,633 — NET INCOME $ 4,273 $ — See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended December 30 December 31 Net income $ 4,273 $ — Other comprehensive loss: Unrealized holding losses on available-for-sale securities (5 ) — Income tax benefit — — OTHER COMPREHENSIVE LOSS, NET OF TAX (5 ) — COMPREHENSIVE INCOME $ 4,268 $ — See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF CASH FLOWS (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended December 30 December 31 OPERATING ACTIVITIES Net income $ 4,273 $ — Adjustments to reconcile net income to net cash provided by operating activities: Equity in net income of subsidiaries (6,906 ) — Equity-based compensation 330 — Deferred income taxes (551 ) — Changes in operating assets and liabilities: Due from SSE Holdings 4 — Accrued expenses 58 — Income taxes payable 3,184 — NET CASH PROVIDED BY OPERATING ACTIVITIES 392 — INVESTING ACTIVITIES Purchases of LLC Interests from SSE Holdings (112,298 ) — NET CASH USED IN INVESTING ACTIVITIES (112,298 ) — FINANCING ACTIVITIES Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts and commissions 112,298 — Proceeds from issuance of Class B common stock 30 — NET CASH PROVIDED BY FINANCING ACTIVITIES 112,328 — INCREASE IN CASH 422 — CASH AT BEGINNING OF PERIOD — — CASH AT END OF PERIOD $ 422 $ — Non-cash investing activities: Class A common stock issued in connection with the acquisition of the Former SSE Equity Owners $ 6 $ — Class A common stock issued in connection with the USC Merger 2 — Class A common stock issued in connection with the acquisition of LLC Interests upon redemption by the Continuing SSE Equity Owners 19,933 — Non-cash financing activities: Cancellation of Class B common stock in connection with the Organizational Transactions (6 ) — Cancellation of Class B common stock in connection with the redemption of LLC Interests (6 ) — Cancellation of Class B common stock in connection with the USC Merger (2 ) — Establishment of liabilities under tax receivable agreement 173,090 — See accompanying Notes to Condensed Financial Statements. NOTE 1: ORGANIZATION Sha ke Shack Inc. (the "Parent Company") was formed on September 23, 2014 as a Delaware corporation and is a holding company with no direct operations. The Parent Company's assets consist primarily of its equity interest in SSE Holdings, LLC ("SSE Holdings") and certain deferred tax assets. On February 4, 2015, the Parent Company completed an initial public offering ("IPO") of 5,750,000 shares of its Class A common stock at a public offering price of $21.00 per share, which includes 750,000 shares issued pursuant to the underwriters' over-allotment option. The Parent Company received $112,298 in proceeds, net of underwriting discounts and commissions, which it used to purchase newly-issued membership interests from SSE Holdings at a price per interest equal to the initial public offering price of its Class A common stock. The Parent Company's cash inflows are primarily from cash dividends or distributions and other transfers from SSE Holdings. The amounts available to the Parent Company to fulfill cash commitments and pay cash dividends on its common stock are subject to certain restrictions in SSE Holdings' revolving credit agreement. See Note 8 to the consolidated financial statements. NOTE 2: BASIS OF PRESENTATION These condensed parent company financial statements should be read in conjunction with the consolidated financial statements of Shake Shack Inc. and the accompanying notes thereto, included in this Annual Report on Form 10-K. For purposes of these condensed financial statements, the Parent Company's interest in SSE Holdings is recorded based upon its proportionate share of SSE Holdings' net assets (similar to presenting them on the equity method). The Parent Company is the sole managing member of SSE Holdings, and pursuant to the Third Amended and Restated LLC Agreement of SSE Holdings (the “LLC Agreement”), receives compensation in the form of reimbursements for all costs associated with being a public company. Intercompany revenue consists of these reimbursement payments and is recognized when the corresponding expense to which it relates is recognized. Certain intercompany balances presented in these condensed parent company financial statements are eliminated in the consolidated financial statements. $3,979 of payables were eliminated in consolidation as of December 30, 2015. $1,336 and $6,906 of intercompany revenue and equity in net income of subsidiaries was eliminated in consolidation for fiscal 2015. Related party amounts that were not eliminated in the consolidated financial statements include the Parent Company's liabilities under the tax receivable agreement, which totaled $173,090 as of December 30, 2015. NOTE 3: COMMITMENTS AND CONTINGENCIES On February 4, 2015, the Parent Company entered into a tax receivable agreement with certain members of SSE Holdings (the "Continuing SSE Equity Owners") that provides for the payment by us to the Continuing SSE Equity Owners of 85% of the amount of any tax benefits that we actually realize, or in some cases are deemed to realize, as a result of certain transactions. S ee Note 14 to the consolidated financial statements for more information regarding the Parent Company's tax receivable agreement. As described in Note 17 to the consolidated financial statements, a mounts payable under the tax receivable agreement are contingent upon, among other things, (i) generation of future taxable income of Shake Shack Inc. over the term of the tax receivable agreement and (ii) future changes in tax laws. As of December 30, 2015, liabilities under the tax receivable agreement totaled $173,090 .

SCHEDULE II_ VALUATION AND QUAL

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 30, 2015
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS	Schedule II: Valuation and Qualifying Accounts Balance at beginning of period Additions Reductions Balance at end of period (in thousands) Charged to costs and expenses Charged to other accounts Deferred tax asset valuation allowance: Fiscal year ended December 25, 2013 $ — $ — $ — $ — $ — Fiscal year ended December 31, 2014 $ — $ — $ — $ — $ — Fiscal year ended December 30, 2015 $ — $ — $ 39,700 (1) $ (16,545 ) $ 23,155 (1) Amount relates to a valuation allowance established on deferred tax assets related to our investment in SSE Holdings.

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include our accounts and the accounts of our subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Certain reclassifications have been made to prior period amounts to conform to the current year presentation.
Fiscal Year	Fiscal Year We operate on a 52/53 week fiscal year ending on the last Wednesday in December. Fiscal year 2015 contained 52 weeks and ended on December 30, 2015 . Fiscal year 2014 contained 53 weeks and ended on December 31, 2014 . Fiscal year 2013 contained 52 weeks ended on and December 25, 2013 . Unless otherwise stated, references to years in this report relate to fiscal years.
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of sales and expenses during the reporting period. Actual results could differ from those estimates.
Segment Reporting	Segment Reporting We own and operate Shacks in the United States. We also have domestic and international licensed operations. Our chief operating decision maker (the "CODM") is our Chief Executive Officer. As the CODM reviews financial performance and allocates resources at a consolidated level on a recurring basis, we have one operating segment and one reportable segment.
Fair Value Measurements	Fair Value Measurements We apply fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, we assume the highest and best use of the asset by market participants in which we would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. Assets and liabilities are classified using a fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels, and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: * Level 1 - Quoted prices in active markets for identical assets or liabilities * Level 2 - Observable inputs other than quoted prices in active markets for identical assets or liabilities, quoted prices for identical assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities * Level 3 - Inputs that are both unobservable and significant to the overall fair value measurements reflecting an entity's estimates of assumptions that market participants would use in pricing the asset or liability
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash on hand, deposits with banks, and short-term, highly liquid investments that have original maturities of three months or less. Cash equivalents are stated at cost, which approximates fair value. Cash equivalents consist primarily of money market funds.
Accounts Receivable	Accounts Receivable Accounts receivable consist primarily of receivables from landlords for tenant improvement allowances, receivables from our licensees for licensing revenue and related reimbursements, credit card receivables and vendor rebates. We evaluate the collectibility of our accounts receivable based on a variety of factors, including historical experience, current economic conditions and other factors.
Inventories	Inventories Inventories, which consist of food, beer, wine, other beverages and retail merchandise, are stated at the lower of cost or market with cost determined on a first-in, first-out basis.
Property and Equipment	Property and Equipment Property and equipment is stated at historical cost less accumulated depreciation. Property and equipment is depreciated based on the straight-line method over the estimated useful lives of the assets, generally ranging from three to seven years for equipment, furniture and fixtures, and computer equipment and software. Leasehold improvements are depreciated over the shorter of their estimated useful life or the related lease life, generally ranging from 10 to 20 years. For leases with renewal periods at our option, we use the original lease term, excluding renewal option periods, to determine estimated useful lives. Costs incurred when constructing Shacks are capitalized. The cost of repairs and maintenance are expensed when incurred. Costs for refurbishments and improvements that significantly increase the productive capacity or extend the useful life of the asset are capitalized. When assets are disposed of, the resulting gain or loss is recognized on the Consolidated Statements of Income (Loss). We assess potential impairments to our long-lived assets, which includes property and equipment, whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of an asset is measured by a comparison of the carrying amount of an asset group to its estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of the asset group exceeds its estimated undiscounted future cash flows, an impairment charge is recognized as the amount by which the carrying amount of the asset exceeds the fair value of the asset.
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs incurred in connection with the issuance of long-term debt and establishing credit facilities are capitalized and amortized to interest expense based on the related debt agreements. Deferred financing costs are included in other assets on the Consolidated Balance Sheets.
Other Assets	Other Assets Other assets consist primarily of long-term marketable securities, security deposits, transferable liquor licenses and certain custom furniture pre-ordered for future Shacks and yet to be placed in service. The costs of obtaining non-transferable liquor licenses that are directly issued by local government agencies for nominal fees are expensed as incurred. The costs of purchasing transferable liquor licenses through open markets in jurisdictions with a limited number of authorized liquor licenses are capitalized as indefinite-lived intangible assets. Annual liquor license renewal fees are expensed over the renewal term. As of December 30, 2015 and December 31, 2014, indefinite-lived intangible assets relating to transferable liquor licenses totaled $701 . We evaluate our indefinite-lived intangible assets for impairment annually during our fiscal fourth quarter, and whenever events or changes in circumstances indicate that an impairment may exist. When evaluating other intangible assets for impairment, we may first perform a qualitative assessment to determine whether it is more likely than not that an intangible asset group is impaired. If we do not perform the qualitative assessment, or if we determine that it is not more likely than not that the fair value of the intangible asset group exceeds its carrying amount, we calculate the estimated fair value of the intangible asset group. If the carrying amount of the intangible asset group exceeds the estimated fair value, an impairment charge is recorded to reduce the carrying value to the estimated fair value. In addition, we continuously monitor and may revise our intangible asset useful lives if and when facts and circumstances change.
Equity-based Compensation	Equity-based Compensation Equity-based compensation expense is measured based on fair value. We recognize compensation expense on a straight-line basis over the requisite service period. For awards with graded-vesting features and service conditions only, compensation expense is recognized on a straight-line basis over the total requisite service period for the entire award. Equity-based compensation expense is included within general and administrative expenses on the Consolidated Statements of Income (Loss).
Leases	Leases We lease all of our domestic company-operated Shacks, our home office and certain equipment under various non-cancelable lease agreements that expire on various dates through 2032. Generally, our real estate leases have initial terms ranging from 10 to 20 years and typically include two five -year renewal options. At the inception of each lease, we determine its classification as an operating or capital lease. All of our leases are classified as operating leases and typically provide for fixed minimum rent payments and/or contingent rent payments based upon sales in excess of specified thresholds. When the achievement of such sales thresholds are deemed to be probable, contingent rent is accrued in proportion to the sales recognized during the period. For operating leases that include rent holidays and rent escalation clauses, we recognize rent expense on a straight-line basis over the lease term from the date we take possession of the leased property. The difference between the straight-line rent amounts and amounts payable under the lease agreements is recorded as deferred rent and is included as rent expense in occupancy and related expenses on the Consolidated Statements of Income (Loss). Rent expense incurred before a Shack opens is recorded in pre-opening costs. Once a domestic company-operated Shack opens, we record the straight-line rent expense and any contingent rent, if applicable, in occupancy and related expenses on the Consolidated Statements of Income (Loss). Many of our leases also require us to pay real estate taxes, common area maintenance costs and other occupancy costs which are included in occupancy and related expenses on the Consolidated Statements of Income (Loss). We expend cash for leasehold improvements to build out and equip our leased premises. We may also expend cash for structural additions made to leased premises. Generally, a portion of the leasehold improvements and building costs are reimbursed by our landlords as landlord incentives pursuant to agreed-upon terms in our lease agreements. If obtained, landlord incentives usually take the form of up-front cash, full or partial credits against our future minimum or contingent rents otherwise payable by us, or a combination thereof. When contractually due, we classify landlord incentives as deferred rent on the Consolidated Balance Sheets and amortize the landlord incentives on a straight-line basis over the lease term as a reduction of occupancy costs and related expenses or pre-opening costs on the Consolidated Statements of Income (Loss) .
Revenue Recognition	Revenue Recognition Revenue consists of Shack sales and licensing revenue. Revenue from Shack sales are presented net of discounts and recognized when food and beverage products are sold. Sales tax collected from customers is excluded from Shack sales and the obligation is included in sales tax payable until the taxes are remitted to the appropriate taxing authorities. Revenue from our gift cards are deferred and recognized upon redemption. Licensing revenues include initial territory fees and ongoing licensing fees from all licensed Shacks. Initial territory fees are recorded as deferred revenue when received and proportionate amounts are recognized as revenue when a licensed Shack is opened and all material services and conditions related to the fee have been substantially performed. Ongoing licensing fees from these Shacks are based on a percentage of sales and are recognized as revenue as the fees are earned and become receivable from the licensee.
Income Taxes	Income Taxes We account for income taxes pursuant to the asset and liability method which requires the recognition of deferred income tax assets and liabilities related to the expected future tax consequences arising from temporary differences between the carrying amounts and tax bases of assets and liabilities based on enacted statutory tax rates applicable to the periods in which the temporary differences are expected to reverse. Any effects of changes in income tax rates or laws are included in income tax expense in the period of enactment. A valuation allowance is recognized if we determine it is more likely than not that all or a portion of a deferred tax asset will not be recognized.
Pre-Opening Costs	Pre-Opening Costs Pre-opening costs are expensed as incurred and consist primarily of legal fees, occupancy, manager and employee wages, travel and related training costs incurred prior to the opening of a Shack.
Advertising	Advertising The cost of advertising and promotions are expensed as incurred.
Recently Issued and Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In November 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2015-17, Balance Classification of Deferred Taxes ("ASU 2015-17"). ASU 2015-17 requires deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. ASU 2015-17 is effective for reporting periods after December 15, 2016 and may be adopted either retrospectively or prospectively. Early adoption is permitted and we elected to early adopt this guidance as of December 30, 2015 and to apply the guidance retrospectively to all periods presented. Accordingly, we reclassified the prior period amount of $20 related to our deferred tax asset from current to non-current, resulting in an increase to the non-current deferred income tax asset for the same amount for that period. The application of this guidance affects classification only, and did not have a material effect on our consolidated financial position or results of operations. Recently Issued Accounting Pronouncements In March 2016, the FASB issued Accounting Standards Update No. 2016-04, Recognition of Breakage for Certain Prepaid Stored-Value Products ("ASU 2016-04"). ASU 2016-04 entitles a company to derecognize amounts related to expected breakage in proportion to the pattern of rights expected to be exercised by the product holder to the extent that it is probable a significant reversal of the recognized breakage amount will not subsequently occur. ASU 2016-04 is effective for reporting periods beginning after December 15, 2017 and is to be applied retrospectively. Early adoption is permitted. We are currently evaluating the impact ASU 2016-04 will have on our consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases ("ASU 2016-02"). ASU 2016-02 establishes a new lease accounting model, that, for many companies, eliminates the concept of operating leases and requires entities to record assets and liabilities related to leases on the balance sheet for certain types of leases. ASU 2016-02 is effective for reporting periods beginning after December 15, 2018. Early adoption will be permitted for all entities. We are currently evaluating the impact that this new standard will have on our consolidated financial statements. In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 requires: (i) equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; (ii) simplification of the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; (iii) elimination of the requirement for public entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; (iv) public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (v) an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; (vi) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; and (vii) clarification that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. ASU 2016-01 is effective for reporting periods beginning after December 15, 2017 and amendments should be applied by means of a cumulative-effect adjustment to the balance sheet at the beginning of the fiscal year of adoption. Early adoption is permitted, subject to certain conditions. We are currently evaluating the impact ASU 2016-01 will have on our consolidated financial statements. In July 2015, the FASB issued Accounting Standards Update No. 2015-11, Simplifying the Measurement of Inventory ("ASU 2015-11"). Under ASU 2015-11 entities should measure inventory that is not measured using last-in, first-out (LIFO) or the retail inventory method, including inventory that is measured using first-in, first-out (FIFO) or average cost, at the lower of cost or net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. ASU 2015-11 is effective for reporting periods beginning after December 15, 2016 and is to be applied prospectively. The adoption of ASU 2015-11 is not expected to have a material effect on our consolidated financial statements. In April 2015, the FASB issued Accounting Standards Update No. 2015-05, Customers' Accounting for Fees Paid in a Cloud Computing Arrangement ("ASU 2015-05"). ASU 2015-05 provides guidance in evaluating whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the software license element of the arrangement should be accounted for as an acquisition of a software license. If the arrangement does not contain a software license, it should be accounted for as a service contract. ASU 2015-05 is effective for reporting periods beginning after December 15, 2015 and may be adopted either retrospectively or prospectively. The adoption of ASU 2015-05 will not have a significant impact on our consolidated financial statements. In April 2015, the FASB issued Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"). ASU 2015-03 requires that debt issuance costs related to a recognized liability be presented on the balance sheet as a direct reduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected. ASU 2015-03 is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2015-03 will not have a significant impact on its consolidated financial statements. In February 2015, the FASB issued Accounting Standards Update No. 2015-02, Consolidation ("ASU 2015-02"). ASU 2015-02 amends the existing guidance to: (i) modify the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or voting interest entities; (ii) eliminate the presumption that a general partner should consolidate a limited partnership; (iii) affect the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships and (iv) provide a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds. ASU 2015-02 is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2015-02 will not have a significant impact on its consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). ASU 2014-09 supersedes the existing revenue recognition guidance and clarifies the principles for recognizing revenue. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. In August 2015, the FASB issued an update to ASU 2014-09 deferring the effective date for public entities, on a retrospective basis, to annual reporting periods beginning after December 15, 2017. Early adoption is permitted, subject to certain conditions. We are currently evaluating the impact ASU 2014-09 will have on our consolidated financial statements.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of Cash and Cash Equivalents	The following tables summarize our cash, cash equivalents and marketable securities by significant investment categories as of December 30, 2015 : December 30, 2015 Cost Basis Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash and Cash Equivalents Marketable Securities Cash $ 70,816 $ — $ — $ 70,816 $ 70,816 $ — Level 1: Money market funds 33 — — 33 33 — Level 2: Corporate debt securities (1) 2,397 1 (12 ) 2,386 — 2,386 Total $ 73,246 $ 1 $ (12 ) $ 73,235 $ 70,849 $ 2,386 (1) Corporate debt securities were measured at fair value using a market approach utilizing observable prices for identical securities or securities with similar characteristics and inputs that are observable or can be corroborated by observable market data.
Available-for-sale Securities	The following tables summarize our cash, cash equivalents and marketable securities by significant investment categories as of December 30, 2015 : December 30, 2015 Cost Basis Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash and Cash Equivalents Marketable Securities Cash $ 70,816 $ — $ — $ 70,816 $ 70,816 $ — Level 1: Money market funds 33 — — 33 33 — Level 2: Corporate debt securities (1) 2,397 1 (12 ) 2,386 — 2,386 Total $ 73,246 $ 1 $ (12 ) $ 73,235 $ 70,849 $ 2,386 (1) Corporate debt securities were measured at fair value using a market approach utilizing observable prices for identical securities or securities with similar characteristics and inputs that are observable or can be corroborated by observable market data.
Marketable Securities, Available-for-sale Securities, Policy	The following table summarizes the estimated fair value of our investments in marketable debt securities, accounted for as available-for-sale securities and classified by the contractual maturity date of the securities: December 30 Due within one year $ 275 Due after one year through 5 years 2,111 Due after 5 years through 10 years — Due after 10 years — Total $ 2,386

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 30, 2015
Receivables [Abstract]
Schedule of Accounts Receivable	The components of accounts receivable as of December 30, 2015 and December 31, 2014 are as follows: December 30 December 31 Landlord receivables $ 1,380 $ 1,088 Licensing receivables 1,669 822 Credit card receivables 1,023 660 Other receivables 145 708 Accounts receivable $ 4,217 $ 3,278

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: December 30 December 31 Food $ 328 $ 354 Wine 30 28 Beer 46 33 Beverages 57 42 Retail merchandise 82 72 Inventories $ 543 $ 529

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property and equipment consisted of the following: December 30 December 31 Leasehold improvements $ 82,904 $ 58,272 Equipment 16,903 12,108 Furniture and fixtures 4,965 3,249 Computer equipment and software 5,197 3,529 Construction in progress 6,591 6,309 Property and equipment, gross 116,560 83,467 Less: accumulated depreciation (23,519 ) (13,343 ) Property and equipment, net $ 93,041 $ 70,124

SUPPLEMENTAL BALANCE SHEET IN36

SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)	12 Months Ended
	Dec. 30, 2015
Supplemental Balance Sheet Disclosures [Abstract]
Components of Other Current Liabilities	The components of other current liabilities as of December 30, 2015 and December 31, 2014 are as follows: December 30 December 31 Sales tax payable $ 1,073 $ 736 Current portion of liabilities under tax receivable agreement 2,157 — Gift card liability 833 625 Other 551 388 Other current liabilities $ 4,614 $ 1,749

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 30, 2015
Leases [Abstract]
Schedule of Rent Expense	A summary of rent expense under operating lease agreements is as follows: 2015 2014 2013 Minimum rent $ 10,796 $ 6,497 $ 4,507 Deferred rent 1,482 2,830 975 Contingent rent 2,959 1,883 1,626 Total rent expense $ 15,237 $ 11,210 $ 7,108
Schedule of Future Minimum Rental Payments for Operating Leases	As of December 30, 2015 , future minimum lease payments under non-cancelable operating leases consisted of the following: 2016 $ 14,199 2017 15,664 2018 16,329 2019 16,507 2020 15,982 Thereafter 97,415 Total minimum lease payments $ 176,096

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 30, 2015
Noncontrolling Interest [Abstract]
Schedule of non-controlling interest	The following table summarizes the effects of changes in ownership in SSE Holdings on our equity: 2015 2014 2013 Net income attributable to Shake Shack Inc. $ (8,776 ) $ 2,118 $ 5,423 Transfers (to) from non-controlling interests: Increase in additional paid-in capital as a result of settlement of unit appreciation rights 987 — — Decrease in additional paid-in as a result of the Organizational Transactions (75,182 ) — — Increase in additional paid-in capital as a result of the redemption of LLC Interests 19,934 — — Increase in additional paid-in capital as a result of the USC Merger $ 5,908 $ — $ — Change from net income attributable to Shake Shack Inc. and transfers (to) from non-controlling interest $ (57,129 ) $ 2,118 $ 5,423

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of equity-based compensation expense recognized	A summary of equity-based compensation expense recognized during fiscal 2015 , 2014 and 2013 is as follows: 2015 2014 2013 Unit appreciation rights $ 11,762 $ — $ — Restricted Class B units 605 165 93 Stock options 4,314 — — Equity-based compensation expense $ 16,681 $ 165 $ 93 Total income tax benefit recognized related to equity-based compensation $ 482 $ 4 $ 2
Schedule of unit appreciation rights activity	A summary of UAR activity for fiscal 2015 is as follows: UARs Weighted Average Base Price Outstanding at beginning of period 22,554 $ 193.51 Granted — — Forfeited — — Vested and settled (22,554 ) (193.51 ) Outstanding at end of period — $ —
Schedule of restricted class B activity	A summary of restricted Class B unit activity for fiscal year ended December 30, 2015 is as follows: Units Weighted Average Grant Date Fair Value Outstanding at beginning of period 7,227 $ 92.31 Granted — — Vested (7,227 ) (92.31 ) Forfeited — — Outstanding at end of period — $ —
Schedule of fair value of stock options	The fair value of stock option awards was determined on the grant date using the Black-Scholes valuation model based on the following weighted-average assumptions: 2015 Expected term (years) (1) 7.5 Expected volatility (2) 35.1 % Risk-free interest rate (3) 1.6 % Dividend yield (4) — % (1) Expected term represents the estimated period of time until an award is exercised and was determined using the simplified method. (2) Expected volatility is based on the historical volatility of a selected peer group over a period equivalent to the expected term. (3) The risk-free rate rate is an interpolation of yields on U.S. Treasury securities with maturities equivalent to the expected term. (4) We have assumed a dividend yield of zero as we have no plans to declare dividends in the foreseeable future.
Schedule of stock options, activity	A summary of stock option activity for fiscal 2015 is as follows: Stock Options Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life (Years) Outstanding at beginning of period — $ — Granted 2,622,281 21.00 Exercised — — Forfeited (47,300 ) (21.00 ) Expired — — Outstanding at end of period 2,574,981 $ 21.00 $ 48,822 9.1 Options exercisable at end of period — $ — $ — — Options expected to vest 2,469,372 $ 21.00 $ 46,819 9.1
Schedule of stock options outstanding and exercisable option plans	The following table summarizes information about stock options outstanding and exercisable as December 30, 2015 : Options Outstanding Options Exercisable Number Outstanding at December 30, 2015 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable at December 30, 2015 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Range of Exercise Price $21.00 2,574,981 9.1 $ 21.00 — — $ —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The components of income before income taxes are follows: 2015 2014 2013 Domestic $ 244 $ (3,007 ) $ 2,364 Foreign 6,184 5,787 3,519 Income before income taxes $ 6,428 $ 2,780 $ 5,883
Schedule of Components of Income Tax Expense	The components of income tax expense are as follows: 2015 2014 2013 Current income taxes: Federal $ 2,474 $ — $ — State and local 1,131 194 266 Foreign 433 561 187 Total current income taxes 4,038 755 453 Deferred income taxes: Federal (267 ) — — State and local (467 ) (93 ) 7 Total deferred income taxes (734 ) (93 ) 7 Income tax expense $ 3,304 $ 662 $ 460
Reconciliation of income tax expense, US income tax rate	A reconciliation of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense is as follows: 2015 2014 2013 Expected U.S. federal income taxes at statutory rate (34%) $ 2,186 $ 945 $ 2,000 State and local income taxes, net of federal benefit 663 101 176 Foreign withholding taxes 433 561 188 Non-deductible expenses 653 — — Tax credits (141 ) — — Non-controlling interest (490 ) — — LLC flow-through structure — (976 ) (1,904 ) Other — 31 — Income tax expense $ 3,304 $ 662 $ 460
Schedule of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities are as follows: December 30 December 31 Deferred tax assets: Investment in partnership $ 154,649 $ — Tax Receivable Agreement 69,513 — Deferred rent 492 448 Deferred revenue 63 66 Stock-based compensation 218 — Net operating loss carryforwards 334 — Other assets 159 26 Total gross deferred tax assets 225,428 540 Valuation allowance (23,155 ) — Total deferred tax assets, net of valuation allowance 202,273 540 Deferred tax liabilities: Property and equipment (316 ) (379 ) Total gross deferred tax liabilities (316 ) (379 ) Net deferred tax assets $ 201,957 $ 161

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 30, 2015
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 for fiscal 2015 , 2014 and 2013 . 2015 2014 2013 Numerator: Net income $ 3,124 $ 2,118 $ 5,423 Less: net income attributable to non-controlling interests 11,900 — — Net income (loss) attributable to Shake Shack Inc. $ (8,776 ) $ 2,118 $ 5,423 Denominator: Weighted-average shares of Class A common stock outstanding—basic 13,588 29,977 29,934 Effect of dilutive securities: Restricted Class B units — 145 84 Weighted-average shares of Class A common stock outstanding—diluted 13,588 30,122 30,018 Earnings per share of Class A common stock—basic $ (0.65 ) $ 0.07 $ 0.18 Earnings per share of Class A common stock—diluted $ (0.65 ) $ 0.07 $ 0.18

SUPPLEMENTAL CASH FLOW INFORM42

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow Information	The following table sets forth supplemental cash flow information for fiscal 2015 , 2014 and 2013 : 2015 2014 2013 Cash paid for: Income taxes, net of refunds $ 416 $ 836 $ 639 Interest, net of amounts capitalized 92 123 19 Non-cash investing activities: Accrued purchases of property and equipment 4,904 3,577 234 Property and equipment acquired through landlord incentives — 6,000 — Class A common stock issued in connection with the acquisition of the Former SSE Equity Owners 6 — — Class A common stock issued in connection with the USC Merger 2 — — Non-cash financing activities: Cancellation of Class B common stock in connection with the Organizational Transactions (6 ) — — Class A common stock issued in connection with the redemption of LLC Interests 6 — — Cancellation of Class B common stock in connection with the redemption of LLC Interests (6 ) — — Cancellation of Class B common stock in connection with the USC Merger (2 ) — — Establishment of liabilities under tax receivable agreement 173,090 — —

GEOGRAPHIC INFORMATION (Tables)

GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Dec. 30, 2015
Segment Reporting [Abstract]
Revenue from Customers by Geographic Areas	Revenue by geographic area for fiscal 2015 , 2014 and 2013 is as follows: 2015 2014 2013 United States $ 184,408 $ 112,743 $ 78,937 Other countries 6,184 5,787 3,519 Total revenue $ 190,592 $ 118,530 $ 82,456

SELECTED QUARTERLY FINANCIAL 44

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 30, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following table sets forth certain unaudited financial information for each quarter of fiscal 2015 and fiscal 2014 . The unaudited quarterly information includes all adjustments (consisting of normal recurring adjustments) that, in the opinion of management, are necessary for the fair presentation of the information presented. Operating results for interim periods are not necessarily indicative of the results that may be expected for a full fiscal year. 2015 First Second Third Fourth Quarter Quarter Quarter Quarter Total revenue $ 37,808 $ 48,450 $ 53,273 $ 51,061 Operating income (loss) (10,949 ) 6,244 7,804 3,654 Net income (loss) (11,260 ) 5,145 6,193 3,046 Net income (loss) attributable to Shake Shack Inc. (12,668 ) 1,118 1,528 1,246 Earnings (loss) per share (1) : Basic $ (1.06 ) $ 0.09 $ 0.11 $ 0.08 Diluted $ (1.06 ) $ 0.08 $ 0.10 $ 0.07 2014 First Second Third Fourth Quarter Quarter Quarter Quarter (2) Total revenue $ 24,196 $ 27,737 $ 31,825 $ 34,772 Operating income (loss) 1,229 2,142 759 (987 ) Net income (loss) 1,092 1,949 504 (1,427 ) Net income (loss) attributable to Shake Shack Inc. 1,092 1,949 504 (1,427 ) Earnings (loss) per share (1) : Basic $ 0.04 $ 0.07 $ 0.02 $ (0.05 ) Diluted $ 0.04 $ 0.07 $ 0.02 $ (0.05 ) (1) Basic and diluted earnings per share are computed independently for each of the quarters presented. Therefore, the sum of quarterly basic and diluted earnings per share amounts may not equal annual basic and diluted earnings per share amounts. (2) We operate on a 52/53 week fiscal year that ends on the last Wednesday of the calendar year. Fiscal 2014 was a 53-week year with the extra operating week falling in our fiscal fourth quarter. Fiscal 2015 contained 52 weeks.

NATURE OF OPERATIONS - Organiza

NATURE OF OPERATIONS - Organization and Nature of Operations - Franchiser (Details)	Dec. 30, 2015Restaurant
Franchisor Disclosure [Line Items]
Number of Restaurants	84
Company-operated | United States
Franchisor Disclosure [Line Items]
Number of Restaurants	44
Licensed | United States
Franchisor Disclosure [Line Items]
Number of Restaurants	5
Licensed | Other countries
Franchisor Disclosure [Line Items]
Number of Restaurants	35

NATURE OF OPERATIONS - Initial

NATURE OF OPERATIONS - Initial Public Offering (Details) - Common stock - Class A Common Stock - USD ($) $ / shares in Units, $ in Thousands	Feb. 04, 2015	Dec. 30, 2015
Class of Stock [Line Items]
Shares issued during the period	5,968,841	5,750,000
IPO
Class of Stock [Line Items]
Shares issued during the period	5,750,000
Shares issued, share price (in dollars per share)	$ 21
Proceeds of issuance of initial public offering net of underwriting discounts and commissions	$ 112,298
Over-allotment option
Class of Stock [Line Items]
Shares issued during the period	750,000

NATURE OF OPERATIONS - Organi47

NATURE OF OPERATIONS - Organizational Transactions (Details)	Feb. 04, 2015businessshares	Dec. 30, 2015shares	Dec. 30, 2015shares	Dec. 30, 2015shares
Class of Stock [Line Items]
Number of entities acquired | business	2
LLC interests acquired	5,968,841	2,848,035		6,003,308
Ownership percent of noncontrolling interest	33.30%	54.60%	54.60%	54.60%
Noncontrolling owners ownership percentage	66.70%	45.40%	45.40%	45.40%
Class A Common Stock
Class of Stock [Line Items]
Ratio of common stock to limited liability company interest	1
Class A Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period	5,968,841		5,750,000
Class B Common Stock
Class of Stock [Line Items]
Ratio of common stock to limited liability company interest	1
Class B Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period	30,160,694
Effect of redemption (shares)	5,968,841	2,848,035

NATURE OF OPERATIONS - Secondar

NATURE OF OPERATIONS - Secondary Offering (Details) - $ / shares	Feb. 04, 2015	Aug. 31, 2015	Dec. 30, 2015	Dec. 30, 2015
Class of Stock [Line Items]
Units acquired during the period (shares)	5,968,841		2,848,035	6,003,308
Ownership percent of noncontrolling interest	33.30%		54.60%	54.60%
Noncontrolling owners ownership percentage	66.70%		45.40%	45.40%
Class A Common Stock | Common stock
Class of Stock [Line Items]
Redemptions (shares)			2,848,035
Class B Common Stock | Common stock
Class of Stock [Line Items]
Effect of redemption (shares)	5,968,841		2,848,035
Secondary offering
Class of Stock [Line Items]
Units acquired during the period (shares)		3,155,273
Secondary offering | Class A Common Stock | Common stock
Class of Stock [Line Items]
Total shares offered		4,000,000
Shares issued, share price (in dollars per share)		$ 60
Conversion of units from former equity owners (shares)		844,727
Redemptions (shares)		3,155,273
Secondary offering | Class B Common Stock | Common stock
Class of Stock [Line Items]
Effect of redemption (shares)		3,155,273
Limited Liability Company
Class of Stock [Line Items]
Number of units redeemed (shares)			2,848,035	6,003,308
Limited Liability Company | Secondary offering
Class of Stock [Line Items]
Number of units redeemed (shares)		3,155,273

NATURE OF OPERATIONS - Redempti

NATURE OF OPERATIONS - Redemption (Details) - shares	Feb. 04, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 30, 2015
Class of Stock [Line Items]
Units acquired during the period (shares)	5,968,841		2,848,035		6,003,308
Class A Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period	5,968,841			5,750,000
Class B Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period	30,160,694
Effect of redemption (shares)	5,968,841		2,848,035
USC Merger
Class of Stock [Line Items]
Units acquired during the period (shares)		1,727,804
USC Merger | Class A Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period		1,727,804
USC Merger | Class B Common Stock | Common stock
Class of Stock [Line Items]
Effect of redemption (shares)		1,727,804

SUMMARY OF SIGNIFICANT ACCOUN50

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fiscal Year (Details)	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Accounting Policies [Abstract]
Fiscal period duration	364 days	371 days	364 days

SUMMARY OF SIGNIFICANT ACCOUN51

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment Reporting (Details)	12 Months Ended
	Dec. 30, 2015operating_segmentreportable_segment
Accounting Policies [Abstract]
Number of operating segments | operating_segment	1
Number of reportable segments | reportable_segment	1

SUMMARY OF SIGNIFICANT ACCOUN52

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Property, Plant and Equipment [Line Items]
Impairment charges	$ 0	$ 0	$ 0
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life of asset	3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life of asset	7 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Useful life of asset	3 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Useful life of asset	7 years
Computer equipment and software | Minimum
Property, Plant and Equipment [Line Items]
Useful life of asset	3 years
Computer equipment and software | Maximum
Property, Plant and Equipment [Line Items]
Useful life of asset	7 years
Leasehold improvements | Minimum
Property, Plant and Equipment [Line Items]
Useful life of asset	10 years
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Useful life of asset	20 years

SUMMARY OF SIGNIFICANT ACCOUN53

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Indefinite-lived intangible assets	$ 701	$ 701

SUMMARY OF SIGNIFICANT ACCOUN54

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Leases (Details)	12 Months Ended
	Dec. 30, 2015renewal_option
Operating Leased Assets [Line Items]
Number of renewal options	2
Period of renewal term	5 years
Minimum
Operating Leased Assets [Line Items]
Terms of lease contract	10 years
Maximum
Operating Leased Assets [Line Items]
Terms of lease contract	20 years

SUMMARY OF SIGNIFICANT ACCOUN55

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Income Taxes (Details) - USD ($)	Dec. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Valuation allowance	$ 23,155,000	$ 0

SUMMARY OF SIGNIFICANT ACCOUN56

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Accounting Policies [Abstract]
Advertising and promotions	$ 1,646	$ 1,166	$ 794

SUMMARY OF SIGNIFICANT ACCOUN57

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Recently Issued Accounting Pronouncements (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014
New Accounting Pronouncement, Early Adoption [Line Items]
Deferred income taxes, net	$ 201,957	$ 161
New Accounting Pronouncement, Early Adoption, Effect
New Accounting Pronouncement, Early Adoption [Line Items]
Current deferred tax asset		20
Deferred income taxes, net		$ 20

FAIR VALUE MEASUREMENTS - Cash,

FAIR VALUE MEASUREMENTS - Cash, Cash Equivalents and Marketable Securities (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013	Dec. 26, 2012
Schedule of Available-for-sale Securities [Line Items]
Cash cost basis	$ 70,849	$ 2,677	$ 13,076	$ 16,033
Cash and cash equivalents fair value	70,849
Gross Unrealized Gains	1
Gross Unrealized Losses	(12)
Fair value of marketable securities	2,386	$ 0
Total cost basis	73,246
Total fair value	73,235
Fair Value, Inputs, Level 2 | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Marketable securities cost Basis	2,397
Gross Unrealized Gains	1
Gross Unrealized Losses	(12)
Fair value of marketable securities	2,386
Cash
Schedule of Available-for-sale Securities [Line Items]
Cash cost basis	70,816
Cash and cash equivalents fair value	70,816
Money market funds | Fair Value, Inputs, Level 1
Schedule of Available-for-sale Securities [Line Items]
Cash cost basis	33
Cash and cash equivalents fair value	$ 33

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Fair Value Disclosures [Abstract]
Fair Value	$ 2,386,000	$ 0
Impairment charges	0	$ 0	$ 0
Interest income	7,000
Realized gains (loss) on available-for-sale securities	0
Unrealized holding losses on available-for-sale securities	$ (11,000)

FAIR VALUE MEASUREMENTS - Esti

FAIR VALUE MEASUREMENTS - Estimated Fair Value of Investments (Details) $ in Thousands	Dec. 30, 2015USD ($)
Fair Value Disclosures [Abstract]
Due within one year	$ 275
Due after one year through 5 years	2,111
Due after 5 years through 10 years	0
Due after 10 years	0
Total	$ 2,386

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014
Receivables [Abstract]
Landlord receivables	$ 1,380	$ 1,088
Licensing receivables	1,669	822
Credit card receivables	1,023	660
Other receivables	145	708
Accounts receivable	$ 4,217	$ 3,278

ACCOUNTS RECEIVABLE - Addition

ACCOUNTS RECEIVABLE - Additional Information (Details) - USD ($)	Dec. 30, 2015	Dec. 31, 2014
Receivables [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Inventories	$ 543	$ 529
Food
Inventory [Line Items]
Inventories	328	354
Wine
Inventory [Line Items]
Inventories	30	28
Beer
Inventory [Line Items]
Inventories	46	33
Beverages
Inventory [Line Items]
Inventories	57	42
Retail merchandise
Inventory [Line Items]
Inventories	$ 82	$ 72

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 116,560	$ 83,467
Less: accumulated depreciation	(23,519)	(13,343)
Property and equipment, net	93,041	70,124
Depreciation	10,222	5,809	$ 3,541
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	82,904	58,272
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	16,903	12,108
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,965	3,249
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,197	3,529
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6,591	$ 6,309

SUPPLEMENTAL BALANCE SHEET IN65

SUPPLEMENTAL BALANCE SHEET INFORMATION - (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014
Supplemental Balance Sheet Disclosures [Abstract]
Sales tax payable	$ 1,073	$ 736
Current portion of liabilities under tax receivable agreement	2,157	0
Gift card liability	833	625
Other	551	388
Other current liabilities	$ 4,614	$ 1,749

DEBT (Details)

DEBT (Details) - USD ($)	Feb. 04, 2015	Feb. 28, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013	Mar. 31, 2013
Debt Instrument [Line Items]
Short-term borrowings			$ 0	$ 32,000,000
Proceeds from revolving credit facility			4,000,000	32,000,000	$ 0
Payments on revolving credit facility			36,000,000	0	0
Notes payable			313,000	313,000
Interest costs incurred			440,000	365,000	56,000
Interest costs capitalized			108,000	0	$ 0
Notes payable
Debt Instrument [Line Items]
Notes payable face amount						$ 313,000
Stated interest rate						5.00%
Notes payable			$ 313,000	313,000
Letter of credit
Debt Instrument [Line Items]
Term to maturity			1 year
Revolving Credit Facility | Line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000
Current borrowing capacity	$ 20,000,000
Term to maturity	5 years
Short-term borrowings			$ 0	$ 32,000,000
Proceeds from revolving credit facility			4,000,000
Payments on revolving credit facility		$ 36,000,000
Revolving Credit Facility | Letter of credit | Line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 10,000,000
Revolving Credit Facility | Revolving credit facility | Line of credit
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			19,920,000
Revolving Credit Facility | Minimum | Line of credit | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Revolving Credit Facility | Minimum | Line of credit | Prime rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.00%
Revolving Credit Facility | Maximum | Line of credit | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Revolving Credit Facility | Maximum | Line of credit | Prime rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Office building
Debt Instrument [Line Items]
letter of credit outstanding			$ 80,000

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Leases [Abstract]
Common area maintenance costs, real estate taxes, and other occocupancy costs not included in rent expense	$ 2,119	$ 1,111	$ 758

LEASES - Summary of Rent Expens

LEASES - Summary of Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Leases [Abstract]
Minimum rent	$ 10,796	$ 6,497	$ 4,507
Deferred rent	1,482	2,830	975
Contingent rent	2,959	1,883	1,626
Total rent expense	$ 15,237	$ 11,210	$ 7,108

LEASES - Schedule of Future Min

LEASES - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 30, 2015USD ($)
Leases [Abstract]
2,016	$ 14,199
2,017	15,664
2,018	16,329
2,019	16,507
2,020	15,982
Thereafter	97,415
Total minimum lease payments	$ 176,096

EMPLOYEE BENEFIT PLANS - Deferr

EMPLOYEE BENEFIT PLANS - Deferred Compensation (Details) - Executive - Deferred Bonus - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation award due to executive				$ 2,450,000
Deferred compensation expense		$ 0	$ 0	$ 2,054,000
Deferred Compensation Arrangement with Individual, Employer Contribution	$ 2,450,000

EMPLOYEE BENEFIT PLANS - Define

EMPLOYEE BENEFIT PLANS - Defined Contribution Plan (Details) - USD ($)	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 238,000	$ 132,000	$ 0
Defined Contribution Plan, Initial Contribution
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution percentage	100.00%
Employer matching contribution as a percent of employees' gross pay	3.00%
Defined Contribution Plan, Additional Contribution
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution percentage	50.00%
Employer matching contribution as a percent of employees' gross pay	3.00%
Defined Contribution Plan, Additional Contribution | Maximum
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution as a percent of employees' gross pay	5.00%

STOCKHOLDER'S EQUITY (Details)

STOCKHOLDER'S EQUITY (Details) $ / shares in Units, $ in Thousands	Feb. 04, 2015USD ($)board_of_director_classVote / shares$ / sharesshares	Dec. 15, 2014	Dec. 30, 2015$ / sharesshares	Aug. 31, 2015$ / sharesshares	Dec. 30, 2015$ / sharesshares	Dec. 30, 2015$ / sharesshares	Dec. 30, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 25, 2013USD ($)
Class of Stock [Line Items]
Common stock, shares authorized								100
Common stock par value (in dollars per share) | $ / shares								$ 0.01
Preferred stock, shares authorized	10,000,000		10,000,000		10,000,000	10,000,000	10,000,000
Number of classes of directors | board_of_director_class	3
Board of directors, term	3 years
Number of votes per share | Vote / shares	1
LLC interests acquired	5,968,841				2,848,035		6,003,308
Member distribution threshold, percentage		27.30%
Member distributions | $							$ 11,125	$ 27,070	$ 0
Class A Common Stock
Class of Stock [Line Items]
Common stock, shares authorized	200,000,000		200,000,000		200,000,000	200,000,000	200,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.001		$ 0.001		$ 0.001	$ 0.001	$ 0.001
Ratio of common stock to limited liability company interest	1
Class B Common Stock
Class of Stock [Line Items]
Common stock, shares authorized	35,000,000		35,000,000		35,000,000	35,000,000	35,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.001		$ 0.001		$ 0.001	$ 0.001	$ 0.001
Ratio of common stock to limited liability company interest	1
Secondary offering
Class of Stock [Line Items]
LLC interests acquired				3,155,273
USC Merger
Class of Stock [Line Items]
LLC interests acquired			1,727,804
Common stock | Class A Common Stock
Class of Stock [Line Items]
Shares issued during the period	5,968,841					5,750,000
Redemptions (shares)					2,848,035
Common stock | Class B Common Stock
Class of Stock [Line Items]
Shares issued during the period	30,160,694
Effect of redemption (shares)	5,968,841				2,848,035
Common stock | IPO | Class A Common Stock
Class of Stock [Line Items]
Shares issued during the period	5,750,000
Proceeds of issuance of initial public offering net of underwriting discounts and commissions | $	$ 112,298
Shares issued, share price (in dollars per share) | $ / shares	$ 21
Common stock | Over-allotment option | Class A Common Stock
Class of Stock [Line Items]
Shares issued during the period	750,000
Common stock | Secondary offering | Class A Common Stock
Class of Stock [Line Items]
Shares issued, share price (in dollars per share) | $ / shares				$ 60
Total conversion of units (shares)				4,000,000
Conversion of units from former equity owners (shares)				844,727
Redemptions (shares)				3,155,273
Common stock | Secondary offering | Class B Common Stock
Class of Stock [Line Items]
Effect of redemption (shares)				3,155,273
Common stock | USC Merger | Class A Common Stock
Class of Stock [Line Items]
Shares issued during the period			1,727,804
Redemptions (shares)						1,727,804
Common stock | USC Merger | Class B Common Stock
Class of Stock [Line Items]
Redemptions (shares)						(1,727,804)
Effect of redemption (shares)			1,727,804
Limited Liability Company
Class of Stock [Line Items]
Number of units redeemed (shares)					2,848,035		6,003,308
Limited Liability Company | Secondary offering
Class of Stock [Line Items]
Number of units redeemed (shares)				3,155,273

NON-CONTROLLING INTERESTS - Nar

NON-CONTROLLING INTERESTS - Narrative (Details) - USD ($) $ in Thousands	Feb. 04, 2015	Dec. 30, 2015	Aug. 31, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 30, 2015
Noncontrolling Interest [Line Items]
Units purchased during the period (shares)	5,750,000
Units acquired during the period (shares)	5,968,841			2,848,035		6,003,308
LLC interests issued for share-based compensation (shares)	339,306
Number of LLC interests (shares)						19,789,259
Ownership percent of noncontrolling interest	33.30%	54.60%		54.60%	54.60%	54.60%
Non-controlling interests		$ 56,404		$ 56,404	$ 56,404	$ 56,404
Decrease in additional paid-in capital		96,311		96,311	96,311	96,311
Retained earnings		$ 4,273		$ 4,273	$ 4,273	$ 4,273
Class A Common Stock | Common stock
Noncontrolling Interest [Line Items]
Issuance of class A common stock in settlement of unit appreciation rights (shares)	339,306				339,306	339,306
Secondary offering
Noncontrolling Interest [Line Items]
Units acquired during the period (shares)			3,155,273
USC Merger
Noncontrolling Interest [Line Items]
Units acquired during the period (shares)		1,727,804
Redemption of LLC Interests in connection with the secondary offering					$ 0
USC Merger | Class A Common Stock | Common stock
Noncontrolling Interest [Line Items]
Redemption of LLC Interests in connection with the secondary offering					$ 2
Limited Liability Company
Noncontrolling Interest [Line Items]
Partners' Capital Account (shares)		36,250,000		36,250,000	36,250,000	36,250,000
Immaterial Errors Related to Noncontrolling Interest | Restatement Adjustment
Noncontrolling Interest [Line Items]
Non-controlling interests		$ 63,407		$ 63,407	$ 63,407	$ 63,407
Decrease in additional paid-in capital		(64,785)		(64,785)	(64,785)	(64,785)
Retained earnings		$ 1,278		$ 1,278	$ 1,278	$ 1,278

NON-CONTROLLING INTERESTS - Sch

NON-CONTROLLING INTERESTS - Schedule of non-controlling interest (Details) - USD ($) $ in Thousands	3 Months Ended								11 Months Ended	12 Months Ended
	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Noncontrolling Interest [Line Items]
Net income attributable to Shake Shack Inc.	$ 1,246	$ 1,528	$ 1,118	$ (12,668)	$ (1,427)	$ 504	$ 1,949	$ 1,092		$ (8,776)	$ 2,118	$ 5,423
Increase in additional paid-in capital as a result of the USC Merger									$ 109,262
Change from net income attributable to Shake Shack Inc. and transfers (to) from non-controlling interest										(57,129)	2,118	5,423
IPO And Organizational Transaction
Noncontrolling Interest [Line Items]
Increase (decrease) in additional paid in capital										(75,182)	0	0
Secondary Offering and Redemption of Units
Noncontrolling Interest [Line Items]
Increase (decrease) in additional paid in capital										19,934	0	0
USC Merger
Noncontrolling Interest [Line Items]
Increase (decrease) in additional paid in capital										5,908	0	0
Unit appreciation rights
Noncontrolling Interest [Line Items]
Increase (decrease) in additional paid in capital										$ 987	$ 0	$ 0
Additional Paid-In Capital
Noncontrolling Interest [Line Items]
Increase in additional paid-in capital as a result of the USC Merger									$ 109,256

EQUITY-BASED COMPENSATION - Sch

EQUITY-BASED COMPENSATION - Schedule of compensation expense recognized (Details) - USD ($)	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 16,681,000	$ 165,000	$ 93,000
Total income tax benefit recognized related to equity-based compensation	482,000	4,000	2,000
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	11,762,000	0	0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 4,314,000	$ 0	$ 0

EQUITY-BASED COMPENSATION - Nar

EQUITY-BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 04, 2015	Feb. 03, 2015	Jan. 31, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense					$ 16,681	$ 165	$ 93
LLC interests
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
IPO qualifying transaction price (in USD per share)					$ 715.02
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense					$ 11,762	0	0
Restricted Class B units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense					$ 605	$ 165	$ 93
Granted (in USD per share)					$ 0	$ 0	$ 92.31
Fair value of restricted Class B units vested in the period					$ 667	$ 167	$ 450
Restricted class B units vested					7,227
Restricted class B units weighted average grant date fair value vested (in USD per share)					$ 92.31
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense					$ 4,314	$ 0	$ 0
Minimum | Restricted Class B units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Maximum | Restricted Class B units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		5 years
2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant			5,865,522
Stock options granted in the period			2,622,281
2015 Incentive Award Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average exercise price for stock options granted (in USD per share)			$ 21
2015 Incentive Award Plan | Minimum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			1 year
2015 Incentive Award Plan | Maximum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			5 years
Common stock | Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of class A common stock in settlement of unit appreciation rights (shares)	339,306			339,306	339,306
Pro forma | LLC interests
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted class B units vested					158,251
Restricted class B units weighted average grant date fair value vested (in USD per share)					$ 4.22
Unit Appreciation Rights Plan | Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant		31,303
Contractual term		10 years
Unit appreciation rights vested and settled					22,554
Weighted average base price of unit appreciation rights vested and settled (in USD per share)					$ (193.51)
Unit Appreciation Rights Plan | Pro forma | LLC interests
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit appreciation rights vested and settled					767,947
Weighted average base price of unit appreciation rights vested and settled (in USD per share)					$ 5.68
2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted in the period					2,622,281	0	0
Weighted average exercise price for stock options granted (in USD per share)					$ 21
Weighted average grant date fair value of stock options (in USD per share)					$ 8.53
Stock options outstanding				2,574,981	2,574,981	0
Stock options exercisable				0	0
Unrecognized compensation expense (USD)				$ 17,937	$ 17,937
2015 Incentive Award Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield					0.00%
Weighted-average period for recognition compensation expense					4 years 1 month

EQUITY-BASED COMPENSATION - S77

EQUITY-BASED COMPENSATION - Schedule of Unit Appreciation Rights (Details) - Unit Appreciation Rights Plan - Unit appreciation rights vested and settled	12 Months Ended
	Dec. 30, 2015$ / sharesshares
UARs
Outstanding at beginning of period (in shares) | shares	22,554
Granted (in shares) | shares	0
Forfeited (in shares) | shares	0
Vested and settled (in shares) | shares	(22,554)
Outstanding at end of period (in shares) | shares	0
Weighted Average Base Price
Outstanding at beginning of period (in USD per share) | $ / shares	$ 193.51
Granted (in USD per share) | $ / shares	0
Forfeited (in USD per share) | $ / shares	0
Vested and settled (in USD per share) | $ / shares	(193.51)
Outstanding at end of period (in USD per share) | $ / shares	$ 0

EQUITY-BASED COMPENSATION - S78

EQUITY-BASED COMPENSATION - Schedule of Restricted Class B Stock (Details) - Restricted Class B units - $ / shares	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Units
Outstanding at beginning of period (in shares)	7,227
Granted (in shares)	0
Vested (in shares)	(7,227)
Forfeited (in shares)	0
Outstanding at beginning of period (in shares)	0	7,227
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (in USD per share)	$ 92.31
Granted (in USD per share)	0	$ 0	$ 92.31
Vested (in USD per share)	(92.31)
Forfeited (in USD per share)	0
Outstanding at end of period (in USD per share)	$ 0	$ 92.31

EQUITY-BASED COMPENSATION - S79

EQUITY-BASED COMPENSATION - Schedule of Fair Value of Stock Options (Details) - 2015 Incentive Award Plan - Stock options	12 Months Ended
	Dec. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	7 years 6 months
Expected volatility	35.10%
Risk-free interest rate	1.60%
Dividend yield	0.00%

EQUITY-BASED COMPENSATION - S80

EQUITY-BASED COMPENSATION - Schedule of Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Stock Options
Expired (in shares)	0
Weighted Average Exercise Price
Expired (in USD per share)	$ 0
2015 Incentive Award Plan
Stock Options
Outstanding at beginning of period (in shares)	0
Granted (in shares)	2,622,281	0	0
Exercised (in shares)	0
Forfeited (in shares)	(47,300)
Outstanding at end of period (in shares)	2,574,981	0
Options exercisable at end of period (in shares)	0
Options expected to vest (in shares)	2,469,372
Weighted Average Exercise Price
Outstanding at beginning of period (in USD per share)	$ 0
Granted (in USD per share)	21
Exercised (in USD per share)	0
Forfeited (in USD per share)	(21)
Outstanding at end of period (in USD per share)	21	$ 0
Options exercisable at end of year (in USD per share)	0
Options expected to vest (in USD per share)	$ 21
Aggregate Intrinsic Value
Outstanding at end of period	$ 48,822
Options exercisable at end of period	0
Options expected to vest	$ 46,819
Weighted Average Remaining Contractual Life (Years)
Outstanding at end of period	9 years 1 month
Options exercisable at end of year	0 years
Options expected to vest	9 years 1 month

EQUITY-BASED COMPENSATION - Sto

EQUITY-BASED COMPENSATION - Stock Options Outstanding and Exercisable (Details) - 2015 Incentive Award Plan	12 Months Ended
	Dec. 30, 2015$ / sharesshares
Range of Exercise Price
Range of exercise price - Lower range limit	$ 21
Range of exercise price - Upper range limit	$ 21
Twenty-One Dollars
Options Outstanding
Number Outstanding (in shares) | shares	2,574,981
Weighted Average Remaining Contractual Life (Years)	9 years 1 month
Weighted Average Exercise Price (in USD per share)	$ 21
Options Exercisable
Number Exercisable (in shares) | shares	0
Weighted Average Remaining Contractual Life (Years)	0 years
Weighted Average Exercise Price (in USD per share)	$ 0

INCOME TAXES - Schedule of Com

INCOME TAXES - Schedule of Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Income Tax Disclosure [Abstract]
Domestic	$ 244	$ (3,007)	$ 2,364
Foreign	6,184	5,787	3,519
Income before income taxes	$ 6,428	$ 2,780	$ 5,883

INCOME TAXES - Schedule of Comp

INCOME TAXES - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Current income taxes:
Federal	$ 2,474	$ 0	$ 0
State and local	1,131	194	266
Foreign	433	561	187
Total current income taxes	4,038	755	453
Deferred income taxes:
Federal	(267)	0	0
State and local	(467)	(93)	7
Total deferred income taxes	(734)	(93)	7
Income tax expense	$ 3,304	$ 662	$ 460

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	34.00%	34.00%	34.00%
Income taxes at U.S. federal statutory rate	$ 2,186	$ 945	$ 2,000
State and local income taxes, net of federal benefit	663	101	176
Foreign withholding taxes	433	561	188
Non-deductible expenses	653	0	0
Tax credits	(141)	0	0
Non-controlling interest	(490)	0	0
LLC flow-through structure	0	(976)	(1,904)
Other	0	31	0
Income tax expense	$ 3,304	$ 662	$ 460

INCOME TAXES- Schedule of Defer

INCOME TAXES- Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 30, 2015	Dec. 31, 2014
Deferred tax assets:
Investment in partnership	$ 154,649,000	$ 0
Tax Receivable Agreement	69,513,000	0
Deferred rent	492,000	448,000
Deferred revenue	63,000	66,000
Stock-based compensation	218,000	0
Net operating loss carryforwards	334,000	0
Other assets	159,000	26,000
Total gross deferred tax assets	225,428,000	540,000
Valuation allowance	(23,155,000)	0
Total deferred tax assets, net of valuation allowance	202,273,000	540,000
Deferred tax liabilities:
Property and equipment	(316,000)	(379,000)
Total gross deferred tax liabilities	(316,000)	(379,000)
Net deferred tax assets	$ 201,957,000	$ 161,000

INCOME TAXES - (Narrative) (De

INCOME TAXES - (Narrative) (Details) - USD ($)	Feb. 04, 2015	Aug. 31, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Income Tax Contingency [Line Items]
Effective income tax rate (percent)				51.40%	23.80%	7.80%
Net operating loss carryforwards			$ 334,000	$ 334,000	$ 0
Number of LLC interests (shares)				19,789,259
Investment in partnership			154,649,000	$ 154,649,000	0
Valuation allowance			(23,155,000)	(23,155,000)	0
Deferred tax asset, tax receivable agreement			69,513,000	69,513,000	0
Increase (decrease) in valuation allowance				23,155,000	0
Deferred income taxes			201,957,000	201,957,000	161,000
Tax receivable agreement liability			173,090,000	173,090,000
Additional paid-in capital			96,311,000	96,311,000
Uncertain tax positions			$ 0	$ 0	0
Percentage of tax benefits due to equity owners			85.00%	85.00%
Percentage of tax benefits expected to be realized			15.00%	15.00%
Member distributions				$ 11,125,000	27,070,000	$ 0
LLC interests acquired	5,968,841		2,848,035	6,003,308
Current portion of liabilities under tax receivable agreement			$ 2,157,000	$ 2,157,000	$ 0
Secondary offering
Income Tax Contingency [Line Items]
LLC interests acquired		3,155,273
Pro forma
Income Tax Contingency [Line Items]
Effective income tax rate (percent)				27.80%
Limited Liability Company
Income Tax Contingency [Line Items]
Number of units redeemed (shares)			2,848,035	6,003,308
Limited Liability Company | Secondary offering
Income Tax Contingency [Line Items]
Number of units redeemed (shares)		3,155,273
Immaterial Errors Related to Deferred Income Taxes and Liabilities | Restatement Adjustment
Income Tax Contingency [Line Items]
Deferred income taxes			$ 15,043,000	$ 15,043,000
Tax receivable agreement liability			12,045,000	12,045,000
Additional paid-in capital			$ 4,026,000	$ 4,026,000

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares	Feb. 04, 2015	Dec. 30, 2015	Dec. 30, 2015
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares			2,574,981
Class B Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares			16,460,741
Common stock | Class A Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares issued during the period	5,968,841	5,750,000
Issuance of class A common stock in settlement of unit appreciation rights (shares)	339,306	339,306	339,306
IPO | Common stock | Class A Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares issued during the period	5,750,000

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
		Feb. 03, 2015	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income		$ (13,049)	$ 3,046	$ 6,193	$ 5,145	$ (11,260)	$ (1,427)	$ 504	$ 1,949	$ 1,092	$ 16,173	$ 3,124	$ 2,118	$ 5,423
Less: net income attributable to non-controlling interests												11,900	0	0
Net income (loss) attributable to Shake Shack Inc.			$ 1,246	$ 1,528	$ 1,118	$ (12,668)	$ (1,427)	$ 504	$ 1,949	$ 1,092		$ (8,776)	$ 2,118	$ 5,423
Denominator:
Weighted-average shares of Class A common stock outstanding—basic (shares)	[1]											13,588	29,977	29,934
Effect of dilutive securities:
Weighted-average shares of Class A common stock outstanding—diluted (shares)	[1]											13,588	30,122	30,018
Earnings per share of Class A common stock—basic (in dollars per share)	[1]											$ (0.65)	$ 0.07	$ 0.18
Earnings per share of Class A common stock—diluted (in dollars per share)	[1]											$ (0.65)	$ 0.07	$ 0.18
Restricted Class B Units
Effect of dilutive securities:
Restricted Class B units (shares)												0	145	84
[1]	Amounts for the fiscal years ended December 31, 2014 and December 25, 2013 have been retroactively adjusted to give effect to the recapitalization transactions that occurred in connection with our initial public offering, including the amendment and restatement of the limited liability company agreement of SSE Holdings, LLC to, among other things, (i) provide for a new single class of common membership interests and (ii) exchange all of the then-existing members’ ownership interests for the newly-created membership interests. The computation does not consider the 5,750,000 shares of Class A common stock issued to investors in our initial public offering or the 339,306 shares of Class A common stock issued upon settlement of outstanding unit appreciation rights. See Note 15.

SUPPLEMENTAL CASH FLOW INFORM89

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Cash paid for:
Income taxes, net of refunds	$ 416	$ 836	$ 639
Interest, net of amounts capitalized	92	123	19
Non-cash investing activities:
Accrued purchases of property and equipment	4,904	3,577	234
Property and equipment acquired through landlord incentives	0	6,000	0
Non-cash financing activities:
Establishment of liabilities under tax receivable agreement	173,090	0	0
IPO And Organizational Transaction | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	6	0	0
IPO And Organizational Transaction | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	(6)	0	0
Secondary Offering and Redemption of Units | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	6	0	0
Secondary Offering and Redemption of Units | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	(6)	0	0
USC Merger | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	2	0	0
USC Merger | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	$ (2)	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	1 Months Ended	12 Months Ended
	Nov. 30, 2015manager	Dec. 30, 2015USD ($)	Dec. 31, 2013USD ($)
Loss Contingencies [Line Items]
Percentage of tax benefits due to equity owners		85.00%
Tax receivable agreement liability		$ 173,090,000
Letter of credit
Loss Contingencies [Line Items]
Renewal term		1 year
Retail site
Loss Contingencies [Line Items]
Letters of credit outstanding		$ 160,000
Office building
Loss Contingencies [Line Items]
Letters of credit outstanding			$ 80,000
Former Shake Shack Manager Litigation
Loss Contingencies [Line Items]
Number of former Shake Shack managers | manager	2
Settlement agreement amount funded		750,000
Liability recognized from settlement		$ 770,000
IPO
Loss Contingencies [Line Items]
Percentage of tax benefits due to equity owners		85.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	12 Months Ended
	Dec. 30, 2015USD ($)renewal_option	Dec. 31, 2014USD ($)	Dec. 25, 2013USD ($)
Related Party Transaction [Line Items]
Percentage of tax benefits due to equity owners	85.00%
Tax receivable agreement amount paid	$ 0	$ 0
Tax receivable agreement liability	173,090,000
Affiliated Entity
Related Party Transaction [Line Items]
Management fee percentage		2.50%
General and administrative expenses	157,000	$ 490,000	$ 473,000
Amounts due to related parties	2,000	238,000
Due from related parties, current	0	0
Charitable campaign flow through	504,276	338,346	285,862
Affiliated Entity | Management fee
Related Party Transaction [Line Items]
Expenses from transactions with related party	0	2,927,000	2,455,000
Affiliated Entity | Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party	0	38,000	236,000
Affiliated Entity | Self insurance health care expense
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 146,000	1,306,000	865,000
Hudson Yards Sports and Entertainment
Related Party Transaction [Line Items]
Number of renewal terms | renewal_option	5
Renewal option period	5 years
Hudson Yards Sports and Entertainment | Concession income
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 282,000	218,000	215,000
Revenue from related parties	0	0
Madison Square Park Conservancy | Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party	692,000	528,000	607,000
Due to MSP Conservancy, Current	17,000	0
Madison Square Park Conservancy | Share Our Strength
Related Party Transaction [Line Items]
Expenses from transactions with related party	$ 109,000	$ 69,000	$ 53,000

GEOGRAPHIC INFORMATION (Details

GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 51,061	$ 53,273	$ 48,450	$ 37,808	$ 34,772	$ 31,825	$ 27,737	$ 24,196	$ 190,592	$ 118,530	$ 82,456
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									184,408	112,743	78,937
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 6,184	$ 5,787	$ 3,519

SELECTED QUARTERLY FINANCIAL 93

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Feb. 03, 2015	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 30, 2015		Dec. 31, 2014	Dec. 25, 2013
Quarterly Financial Information Disclosure [Abstract]
Total revenue		$ 51,061	$ 53,273	$ 48,450	$ 37,808	$ 34,772	$ 31,825	$ 27,737	$ 24,196		$ 190,592		$ 118,530	$ 82,456
Operating income (loss)		3,654	7,804	6,244	(10,949)	(987)	759	2,142	1,229		6,753		3,143	5,935
Net income	$ (13,049)	3,046	6,193	5,145	(11,260)	(1,427)	504	1,949	1,092	$ 16,173	3,124		2,118	5,423
Net income attributable to Shake Shack Inc.		$ 1,246	$ 1,528	$ 1,118	$ (12,668)	$ (1,427)	$ 504	$ 1,949	$ 1,092		$ (8,776)		$ 2,118	$ 5,423
Earnings (loss) per share
Basic (in dollars per share)		$ 0.08	$ 0.11	$ 0.09	$ (1.06)	$ (0.05)	$ 0.02	$ 0.07	$ 0.04		$ 0.11	[1]
Diluted (in dollars per share)		$ 0.07	$ 0.10	$ 0.08	$ (1.06)	$ (0.05)	$ 0.02	$ 0.07	$ 0.04		$ 0.10	[1]
Fiscal period duration											364 days		371 days	364 days
[1]	The pro forma financial information presented has been computed to reflect income tax expense assuming our initial public offering and related organizational transactions occurred on January 1, 2015. See Note 14.

SCHEDULE I_ CONDENSED FINANCI94

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - NOTES TO FINANCIAL STATEMENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 04, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Tax receivable agreement liability		$ 173,090	$ 173,090
Percentage of tax benefits due to equity owners		85.00%	85.00%
IPO
Class of Stock [Line Items]
Percentage of tax benefits due to equity owners		85.00%	85.00%
Class A Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period	5,968,841	5,750,000
Class A Common Stock | Common stock | IPO
Class of Stock [Line Items]
Shares issued during the period	5,750,000
Shares issued, share price (in dollars per share)	$ 21
Proceeds of issuance of initial public offering net of underwriting discounts and commissions	$ 112,298
Class A Common Stock | Common stock | Over-allotment option
Class of Stock [Line Items]
Shares issued during the period	750,000
Parent Company
Class of Stock [Line Items]
Due form SSE Holdings		$ 3,979	$ 3,979	$ 0
Intercompany revenue			1,336	0
Equity in net income of subsidiaries			6,906	$ 0
Tax receivable agreement liability		$ 173,090	$ 173,090
Percentage of tax benefits due to equity owners		85.00%	85.00%
Parent Company | Class A Common Stock | Common stock | IPO
Class of Stock [Line Items]
Shares issued during the period	5,750,000
Shares issued, share price (in dollars per share)	$ 21
Proceeds of issuance of initial public offering net of underwriting discounts and commissions	$ 112,298
Parent Company | Class A Common Stock | Common stock | Over-allotment option
Class of Stock [Line Items]
Shares issued during the period	750,000
Consolidation, Eliminations | Parent Company
Class of Stock [Line Items]
Due form SSE Holdings		$ 3,979	$ 3,979
Intercompany revenue			1,336
Equity in net income of subsidiaries			6,906
Tax receivable agreement liability		$ 173,090	$ 173,090

SCHEDULE I_ CONDENSED FINANCI95

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - BALANCE SHEET ADDITIONAL INFORMATION (Details) - $ / shares	Dec. 30, 2015	Feb. 04, 2015	Dec. 31, 2014
Condensed Balance Sheet Statements, Captions [Line Items]
Preferred stock, par value (in dollars per share)	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock par value (in dollars per share)			$ 0.01
Common stock, shares authorized			100
Common stock, shares, issued			0
Common stock, shares, outstanding			0
Parent Company
Condensed Balance Sheet Statements, Captions [Line Items]
Preferred stock, par value (in dollars per share)	$ 0
Preferred stock, shares authorized	10,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock par value (in dollars per share)			$ 0.01
Common stock, shares authorized			100
Common stock, shares, issued			0
Common stock, shares, outstanding			0
Class A Common Stock
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	19,789,259
Common stock, shares, outstanding	19,789,259
Class A Common Stock | Parent Company
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock par value (in dollars per share)	$ 0.001
Common stock, shares authorized	200,000,000
Common stock, shares, issued	19,789,259
Common stock, shares, outstanding	19,789,259
Class B Common Stock
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares, issued	16,460,741
Common stock, shares, outstanding	16,460,741
Class B Common Stock | Parent Company
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock par value (in dollars per share)	$ 0.001
Common stock, shares authorized	35,000,000
Common stock, shares, issued	16,460,741
Common stock, shares, outstanding	16,460,741

SCHEDULE I_ CONDENSED FINANCI96

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - STATEMENTS OF COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Feb. 03, 2015	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Condensed Statement of Income Captions [Line Items]
Net income	$ (13,049)	$ 3,046	$ 6,193	$ 5,145	$ (11,260)	$ (1,427)	$ 504	$ 1,949	$ 1,092	$ 16,173	$ 3,124	$ 2,118	$ 5,423
Other comprehensive loss:
Unrealized holding losses on available-for-sale securities											(11)	0	0
Income tax benefit											0	0	0
OTHER COMPREHENSIVE LOSS, NET OF TAX										$ (11)	(11)	0	0
COMPREHENSIVE INCOME											3,113	2,118	$ 5,423
Parent Company
Condensed Statement of Income Captions [Line Items]
Net income											4,273	0
Other comprehensive loss:
Unrealized holding losses on available-for-sale securities											(5)	0
Income tax benefit											0	0
OTHER COMPREHENSIVE LOSS, NET OF TAX											(5)	0
COMPREHENSIVE INCOME											$ 4,268	$ 0

SCHEDULE I_ CONDENSED FINANCI97

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - BALANCE SHEET (Details) - USD ($) $ in Thousands	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013	Dec. 26, 2012
Current assets:
Total current assets	$ 78,934	$ 7,925
Deferred income taxes, net	201,957	161
TOTAL ASSETS	379,547	82,962
Current liabilities
Accrued expenses	6,801	5,578
Current portion of liabilities under tax receivable agreement	2,157	0
Total current liabilities	24,005	48,177
Total liabilities	222,528	70,362
Liabilities under tax receivable agreement, net of current portion	$ 170,933	$ 0
Commitments and contingencies
Stockholders' equity:
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 30, 2015	$ 0
Common stock		$ 0
Additional paid-in capital	96,311
Retained earnings	4,273
Accumulated other comprehensive loss	(5)
Total stockholders' equity	157,019	12,600	$ 37,387	$ 31,871
TOTAL LIABILITIES AND STOCKHOLDERS' / MEMBERS' EQUITY	379,547	82,962
Class A Common Stock
Stockholders' equity:
Common stock	20
Class B Common Stock
Stockholders' equity:
Common stock	16
Parent Company
Current assets:
Cash	422	0
Prepaid expenses	628	0
Total current assets	1,050	0
Due form SSE Holdings	3,979	0
Deferred income taxes, net	201,614	0
Investment in subsidiaries	67,810
TOTAL ASSETS	274,453	0
Current liabilities
Income taxes payable	689	0
Accrued expenses	59	0
Current portion of liabilities under tax receivable agreement	2,157	0
Total current liabilities	2,905	0
Total liabilities	173,838	0
Liabilities under tax receivable agreement, net of current portion	$ 170,933	$ 0
Commitments and contingencies
Stockholders' equity:
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 30, 2015	$ 0
Common stock		$ 0
Additional paid-in capital	96,311
Retained earnings	4,273
Accumulated other comprehensive loss	(5)
Total stockholders' equity	100,615	0
TOTAL LIABILITIES AND STOCKHOLDERS' / MEMBERS' EQUITY	274,453	$ 0
Parent Company | Class A Common Stock
Stockholders' equity:
Common stock	20
Parent Company | Class B Common Stock
Stockholders' equity:
Common stock	$ 16

SCHEDULE I_ CONDENSED FINANCI98

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - STATEMENT OF INCOME (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Feb. 03, 2015	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Condensed Income Statements, Captions [Line Items]
TOTAL REVENUE		$ 51,061	$ 53,273	$ 48,450	$ 37,808	$ 34,772	$ 31,825	$ 27,737	$ 24,196		$ 190,592	$ 118,530	$ 82,456
General and administrative expenses											37,825	18,187	12,453
TOTAL EXPENSES											183,839	115,387	76,521
OPERATING INCOME		3,654	7,804	6,244	(10,949)	(987)	759	2,142	1,229		6,753	3,143	5,935
INCOME BEFORE INCOME TAXES											6,428	2,780	5,883
Income tax expense											3,304	662	460
NET INCOME	$ (13,049)	$ 3,046	$ 6,193	$ 5,145	$ (11,260)	$ (1,427)	$ 504	$ 1,949	$ 1,092	$ 16,173	3,124	2,118	$ 5,423
Parent Company
Condensed Income Statements, Captions [Line Items]
Intercompany revenue											1,336	0
TOTAL REVENUE											1,336	0
General and administrative expenses											1,336	0
TOTAL EXPENSES											1,336	0
OPERATING INCOME											0	0
Equity in net income of subsidiaries											6,906	0
INCOME BEFORE INCOME TAXES											6,906	0
Income tax expense											2,633	0
NET INCOME											$ 4,273	$ 0

SCHEDULE I_ CONDENSED FINANCI99

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - STATEMENTS OF CASH FLOWS (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Feb. 03, 2015	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 31, 2014	Sep. 24, 2014	Jun. 25, 2014	Mar. 26, 2014	Dec. 30, 2015	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
OPERATING ACTIVITIES
Net income	$ (13,049)	$ 3,046	$ 6,193	$ 5,145	$ (11,260)	$ (1,427)	$ 504	$ 1,949	$ 1,092	$ 16,173	$ 3,124	$ 2,118	$ 5,423
Adjustments to reconcile net income to net cash provided by operating activities:
Equity-based compensation											16,681	165	93
Deferred income taxes											(734)	(93)	7
Changes in operating assets and liabilities:
Accrued expenses											2,548	3,349	(713)
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES											(34,514)	(28,515)	(16,194)
FINANCING ACTIVITIES
Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts and commissions											109,262	0	0
Proceeds from issuance of Class B common stock											30	0	0
NET CASH PROVIDED BY FINANCING ACTIVITIES											61,428	4,532	313
NET CASH PROVIDED BY OPERATING ACTIVITIES											41,258	13,584	12,924
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS											68,172	(10,399)	(2,957)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	2,677				2,677				13,076		2,677	13,076	16,033
CASH AND CASH EQUIVALENTS AT END OF PERIOD		70,849				2,677				70,849	70,849	2,677	13,076
Non-cash financing activities:
Establishment of liabilities under tax receivable agreement											173,090	0	0
Class A Common Stock | IPO And Organizational Transaction
Non-cash investing activities:
Class A common stock issued											6	0	0
Class A Common Stock | USC Merger
Non-cash investing activities:
Class A common stock issued											2	0	0
Class A Common Stock | Secondary Offering and Redemption of Units
Non-cash investing activities:
Class A common stock issued											6	0	0
Class B Common Stock | IPO And Organizational Transaction
Non-cash financing activities:
Cancellation of Class B common stock											(6)	0	0
Class B Common Stock | USC Merger
Non-cash financing activities:
Cancellation of Class B common stock											(2)	0	0
Class B Common Stock | Secondary Offering and Redemption of Units
Non-cash financing activities:
Cancellation of Class B common stock											(6)	0	0
Parent Company
OPERATING ACTIVITIES
Net income											4,273	0
Adjustments to reconcile net income to net cash provided by operating activities:
Equity income from affiliates											(6,906)	0
Equity-based compensation											330	0
Deferred income taxes											(551)	0
Changes in operating assets and liabilities:
Due from SSE Holdings											4	0
Accrued expenses											58	0
Income taxes payable											3,184	0
INVESTING ACTIVITIES
Purchases of LLC Interests from SSE Holdings											(112,298)	0
NET CASH USED IN INVESTING ACTIVITIES											(112,298)	0
FINANCING ACTIVITIES
Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts and commissions											112,298	0
Proceeds from issuance of Class B common stock											30	0
NET CASH PROVIDED BY FINANCING ACTIVITIES											112,328	0
NET CASH PROVIDED BY OPERATING ACTIVITIES											392	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS											422	0
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	$ 0				$ 0				$ 0		0	0
CASH AND CASH EQUIVALENTS AT END OF PERIOD		$ 422				$ 0				$ 422	422	0	$ 0
Non-cash financing activities:
Establishment of liabilities under tax receivable agreement											173,090	0
Parent Company | Class A Common Stock | IPO And Organizational Transaction
Non-cash investing activities:
Class A common stock issued											6	0
Parent Company | Class A Common Stock | USC Merger
Non-cash investing activities:
Class A common stock issued											2	0
Parent Company | Class A Common Stock | Secondary Offering and Redemption of Units
Non-cash investing activities:
Class A common stock issued											19,933	0
Parent Company | Class B Common Stock | IPO And Organizational Transaction
Non-cash financing activities:
Cancellation of Class B common stock											(6)	0
Parent Company | Class B Common Stock | USC Merger
Non-cash financing activities:
Cancellation of Class B common stock											(2)	0
Parent Company | Class B Common Stock | Secondary Offering and Redemption of Units
Non-cash financing activities:
Cancellation of Class B common stock											$ (6)	$ 0

SCHEDULE II_ VALUATION AND Q100

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS (Details) - Deferred tax asset valuation allowance: - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 0	$ 0	$ 0
Charged to costs and expenses	0	0	0
Charged to other accounts	39,700	0	0
Reductions	(16,545)	0	0
Balance at end of period	$ 23,155	$ 0	$ 0

Uncategorized Items - shak-2015

Label	Element	Value
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition	$ 4,314,000
Limited Liability Company (LLC) Members' Equity, Unit-based Compensation	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	7,731,000
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	30,000
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	0
Adjustments to Additional Paid in Capital, Tax Receivable Agreement	shak_AdjustmentstoAdditionalPaidinCapitalTaxReceivableAgreement	31,094,000
Partners' Capital Account, Distributions	us-gaap_PartnersCapitalAccountDistributions	11,125,000
Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	0
AOCI Attributable to Parent [Member]
Other Comprehensive Income (Loss), Net of Tax	us-gaap_OtherComprehensiveIncomeLossNetOfTax	(5,000)
Additional Paid-in Capital [Member]
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition	4,314,000
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	(75,182,000)
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	987,000
Adjustments to Additional Paid in Capital, Tax Receivable Agreement	shak_AdjustmentstoAdditionalPaidinCapitalTaxReceivableAgreement	31,094,000
Additional Paid-in Capital [Member] | Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	5,908,000
Additional Paid-in Capital [Member] | Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	19,934,000
Member Units [Member]
Limited Liability Company (LLC) Members' Equity, Unit-based Compensation	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	7,731,000
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	3,843,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(13,049,000)
Noncontrolling Interest [Member]
Other Comprehensive Income (Loss), Net of Tax	us-gaap_OtherComprehensiveIncomeLossNetOfTax	(6,000)
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	71,339,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	11,900,000
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	(987,000)
Noncontrolling Interest [Member] | Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	(5,908,000)
Noncontrolling Interest [Member] | Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	(19,934,000)
Retained Earnings [Member]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	4,273,000
Common Class A [Member] | Common Stock [Member]
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	6,000
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	$ 6,000
Stockholders Equity, Change in Reporting Entity, Shares	shak_StockholdersEquityChangeinReportingEntityShares	5,968,841
Common Class A [Member] | Common Stock [Member] | Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	$ 6,000
Stock Issued During Period, Shares, Conversion of Units	us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits	6,003,308
Common Class B [Member] | Common Stock [Member]
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	$ 24,000
Stockholders Equity, Change in Reporting Entity, Shares	shak_StockholdersEquityChangeinReportingEntityShares	24,191,853
Common Class B [Member] | Common Stock [Member] | Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	$ (2,000)
Common Class B [Member] | Common Stock [Member] | Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	$ (6,000)
Stock Issued During Period, Shares, Conversion of Units	us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits	(6,003,308)