Shake Shack (SHAK) 10-K 13 Mar 17 2016 Q4 Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 28, 2016	Mar. 01, 2017	Jun. 29, 2016
Document Information [Line Items]
Document type	10-K
Amendment flag	false
Document period end date	Dec. 28, 2016
Document fiscal year focus	2,016
Document fiscal period focus	Q4
Entity registrant name	Shake Shack Inc.
Entity central index key	1,620,533
Current fiscal year end date	--12-28
Entity filer category	Accelerated Filer
Entity current reporting status	Yes
Entity Public Float			$ 647,570,019
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Class A Common Stock
Document Information [Line Items]
Entity common stock, shares outstanding		25,470,089
Class B Common Stock
Document Information [Line Items]
Entity common stock, shares outstanding		10,937,592

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Current assets:
Cash and cash equivalents	$ 11,607	$ 70,849
Marketable Securities, Current	62,040	275
Accounts receivable	6,006	4,217
Inventories	806	543
Prepaid expenses and other current assets	3,485	3,050
Total current assets	83,944	78,934
Property and equipment, net	136,264	93,041
Deferred income taxes, net	313,207	201,957
Other assets	4,779	5,615
TOTAL ASSETS	538,194	379,547
Current liabilities:
Accounts payable	6,921	6,786
Accrued expenses	8,538	6,801
Accrued wages and related liabilities	6,084	5,804
Other current liabilities	10,173	4,614
Total current liabilities	31,716	24,005
Note payable	0	313
Deemed Landlord Financing Liability	2,007	0
Deferred rent	31,107	22,927
Liabilities under tax receivable agreement, net of current portion	267,902	170,933
Other long-term liabilities	4,109	4,350
Total liabilities	336,841	222,528
Commitments and contingencies
Stockholders' equity:
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 28, 2016 and December 30, 2015, respectively.	0	0
Additional paid-in capital	135,448	96,311
Retained earnings	16,719	4,273
Accumulated other comprehensive loss	(15)	(5)
Total stockholders' equity attributable to Shake Shack Inc. / members' equity	152,188	100,615
Non-controlling interests	49,165	56,404
Total equity	201,353	157,019
TOTAL LIABILITIES AND STOCKHOLDERS'	538,194	379,547
Class A Common Stock
Stockholders' equity:
Common stock	25	20
Class B Common Stock
Stockholders' equity:
Common stock	$ 11	$ 16

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 28, 2016	Dec. 30, 2015	Feb. 04, 2015
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock par value (in dollars per share)
Common stock, shares authorized
Common stock, shares, issued
Common stock, shares, outstanding
Class A Common Stock
Common stock par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000	200,000,000
Common stock, shares, issued	25,151,384	19,789,259
Common stock, shares, outstanding	25,151,384	19,789,259
Class B Common Stock
Common stock par value (in dollars per share)	$ 0.001	$ 0	$ 0.001
Common stock, shares authorized	35,000,000	35,000,000	35,000,000
Common stock, shares, issued	11,253,592	16,460,741
Common stock, shares, outstanding	11,253,592	16,460,741

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Shack sales		$ 259,350	$ 183,219	$ 112,042
Licensing revenue		9,125	7,373	6,488
TOTAL REVENUE		268,475	190,592	118,530
Shack-level operating expenses:
Food and paper costs		73,752	54,079	34,925
Labor and related expenses		65,540	44,752	29,312
Other operating expenses		24,946	16,307	11,191
Occupancy and related expenses		21,820	15,207	9,753
General and administrative expenses		30,556	37,825	18,187
Depreciation expense		14,502	10,222	5,809
Pre-opening costs		9,520	5,430	6,105
Loss on disposal of property and equipment		34	17	105
TOTAL EXPENSES		240,670	183,839	115,387
OPERATING INCOME		27,805	6,753	3,143
Nonoperating Income (Expense)		1,065	7	2
Interest Expense		374	332	365
INCOME BEFORE INCOME TAXES		28,496	6,428	2,780
Income tax expense		6,350	3,304	662
NET INCOME		22,146	3,124	2,118
Less: net income attributable to non-controlling interests		9,700	11,900	0
NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC.		$ 12,446	$ (8,776)	$ 2,118
Earnings (loss) per share of Class A common stock
Basic (in dollars per share)	[1]	$ 0.54	$ (0.65)	$ 0.07
Diluted (in dollars per share)	[1]	$ 0.53	$ (0.65)	$ 0.07
Weighted-average shares of Class A common stock outstanding
Basic (shares)	[1]	22,956	13,588	29,977
Diluted (shares)	[1]	23,449	13,588	30,122
[1]	Amounts for fiscal year ended December 31, 2014 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.

CONSOLIDATED STATEMENT OF INCO5

CONSOLIDATED STATEMENT OF INCOME (LOSS) - PARENTHETICAL - USD ($)	Feb. 04, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Other Comprehensive Income (Loss), Tax				$ 0	$ 0	$ 0
Class A Common Stock | Common stock
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	1,727,804	339,306	339,306
IPO | Class A Common Stock | Common stock
Shares issued during the period	5,750,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)		12 Months Ended
		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income		$ 22,146,000	$ 3,124,000	$ 2,118,000
Unrealized holding losses on available-for-sale securities	[1]	(35,000)	(11,000)	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	[1]	19,000	0	0
OTHER COMPREHENSIVE LOSS, NET OF TAX	[1]	(16,000)	(11,000)	0
COMPREHENSIVE INCOME		22,130,000	3,113,000	2,118,000
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest		9,694,000	11,894,000	0
COMPREHENSIVE INCOME ATTRIBUTABLE TO SHAKE SHACK INC.		12,436,000	(8,781,000)	2,118,000
Other comprehensive loss
Income tax benefit		$ 0	$ 0	$ 0
[1]	Net of tax benefit of $0 for fiscal years ended December 28, 2016, December 30, 2015 and December 31, 2014.

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	Secondary Offering and Redemption of Units	Secondary Offering and Redemption of UnitsCommon stockClass A Common Stock	Secondary Offering and Redemption of UnitsCommon stockClass B Common Stock	Secondary Offering and Redemption of UnitsAdditional Paid-In Capital	Secondary Offering and Redemption of UnitsNon- Controlling Interest
Beginning 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	[1]								$ 0
Ending balance at Dec. 31, 2014	12,600				12,600
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,124
Other comprehensive loss	$ (11)	[1]								(5)
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				0	$ 20	$ 16	$ 96,311	$ 4,273	(5)	$ 56,404
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period						154,976
Stock Issued During Period, Value, Stock Options Exercised	0
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition								795
Stock Issued During Period, Value, Share-based Compensation, Gross	3,197															$ 2,402
Adjustment to Additional Paid in Capital, Income Tax Effect from Share-based Compensation, Net	33							30								3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	22,146								12,446		9,700
Issuance of class A common stock in settlement of unit appreciation rights (shares)						339,306
Equity-based compensation	5,493							5,493
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	15,833							15,833
Redemptions (shares)						5,207,149							5,207,149	(5,207,149)
Redemption of LLC Interests in connection with the secondary offering												$ 0	$ 5	$ (5)	$ 16,986	$ (16,986)
Effect of redemption (shares)							5,207,149
Other comprehensive loss	(16)	[1]								(10)	(6)
Ending balance (shares) at Dec. 28, 2016			25,151,384	11,253,592		25,151,384	11,253,592
Ending balance at Dec. 28, 2016	$ 201,353				$ 0	$ 25	$ 11	$ 135,448	$ 16,719	$ (15)	49,165
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders											$ (2,352)
[1]	Net of tax benefit of $0 for fiscal years ended December 28, 2016, December 30, 2015 and December 31, 2014.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
OPERATING ACTIVITIES
Net income (including amounts attributable to non-controlling interests)	$ 22,146	$ 3,124	$ 2,118
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense	14,502	10,222	5,809
Equity-based compensation	5,354	16,681	165
Non-cash interest expense	304	273	192
Excess Tax Benefit from Share-based Compensation, Operating Activities	(33)	0	0
Marketable Securities, Realized Gain (Loss), Excluding Other than Temporary Impairments	18	0	0
Loss on disposal of property and equipment	34	17	105
Deferred income taxes	(523)	(734)	(93)
Other Noncash Income (Expense)	(688)	0	0
Changes in operating assets and liabilities:
Accounts receivable	2,974	775	(1,751)
Inventories	(263)	(14)	(198)
Prepaid expenses and other current assets	(756)	(958)	(1,168)
Other assets	(822)	1,293	(2,461)
Accounts payable	839	201	1,210
Accrued expenses	5,560	2,548	3,349
Accrued wages and related liabilities	280	3,394	416
Other current liabilities	2,130	257	420
Deferred rent	3,415	4,363	5,206
Other long-term liabilities	(186)	(184)	265
NET CASH PROVIDED BY OPERATING ACTIVITIES	54,285	41,258	13,584
INVESTING ACTIVITIES
Purchases of marketable securities	(61,266)	(2,397)	0
Proceeds from Sale and Maturity of Marketable Securities	938	0	0
Purchases of property and equipment	(54,433)	(32,117)	(28,515)
NET CASH USED IN INVESTING ACTIVITIES	(114,761)	(34,514)	(28,515)
FINANCING ACTIVITIES
Payments on promissory note	(313)	0	0
Proceeds from Revolving Credit Facility	0	4,000	32,000
Payments on Revolving Credit Facility	0	(36,000)	0
Proceeds from Deemed Landlord Financing	65	0	0
Deferred financing costs	0	(103)	(398)
Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts, commissions and offering costs	0	109,262	0
Proceeds from issuance of Class B common stock	0	30	0
Payments to Noncontrolling Interests	(1,745)	0	0
Distributions paid to members prior to the initial public offering	0	(11,125)	(27,070)
Proceeds from Stock Options Exercised	3,194	0	0
Employee withholding taxes related to net settled equity awards	0	(4,636)	0
Excess Tax Benefit from Share-based Compensation, Financing Activities	33	0	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,234	61,428	4,532
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(59,242)	68,172	(10,399)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	70,849		$ 2,677
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 11,607	$ 70,849

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 28, 2016
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, chicken, crinkle cut fries, shakes, frozen custard, beer, wine and more. As of December 28, 2016 , there were 114 Shacks in operation, system-wide, of which 64 were domestic company-operated Shacks, seven were domestic licensed Shacks and 43 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 (as amended, the "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 for LLC Interests and (iii) appoint Shake Shack Inc. 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 then-existing holders of SSE Holdings 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, 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 non-controlling interest holders subsequent to the Merger 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 certain non-controlling interest holders. We did not receive any proceeds from the sale of shares of Class A common stock offered by the aforementioned non-controlling interest holders. The shares sold in the offering consisted of (i) 844,727 existing shares of Class A common stock held 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 non-controlling interest holders that participated in the offering. Simultaneously, and in connection with the redemption, 3,155,273 shares of Class B common stock were surrendered by non-controlling interest holders 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 28, 2016 , we owned 69.1% of SSE Holdings and the non-controlling interest holders own the remaining 30.9% of SSE Holdings.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 28, 2016
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. Pursuant to the provisions of Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis ("ASU 2015-02"), adopted on December 31, 2015, SSE Holdings is now considered a VIE. Prior to the adoption of ASU 2015-02, we consolidated SSE Holdings as a voting interest entity. Shake Shack Inc. is the primary beneficiary as we have the majority economic interest in SSE Holdings and, as the sole managing member, have decision making authority that significantly affects the economic performance of the entity, while the limited partners have no substantive kick-out or participating rights. As a result, we will continue to consolidate SSE Holdings. The assets and liabilities of SSE Holdings represent substantially all of our consolidated assets and liabilities with the exception of certain deferred taxes and liabilities under the Tax Receivable Agreement. As of December 28, 2016 and December 30, 2015 , the net assets of SSE Holdings were $158,845 and $124,214 , respectively. The assets of SSE Holdings are subject to certain restrictions in SSE Holdings' revolving credit agreements. See Note 8 for more information. Fiscal Year We operate on a 52/53 week fiscal year ending on the last Wednesday in December. Fiscal year 2016 contained 52 weeks and ended on December 28, 2016 . Fiscal year 2015 contained 52 weeks and ended on December 30, 2015 . Fiscal year 2014 contained 53 weeks and ended on December 31, 2014 . 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 2016 , 2015 and 2014 . 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 28, 2016 and December 30, 2015 , 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. 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. For awards with graded-vesting features and a combination of service and performance conditions, compensation expense is recognized using a graded-vesting attribution method over the vesting period based on the most probable outcome of the performance conditions. Equity-based compensation expense is included within general and administrative expenses and labor and related 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 2034. 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. Most 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. 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) . Lease Financing Arrangements In certain leasing arrangements, due to our involvement in the construction of the leased assets, we are considered the owner of the leased assets for accounting purposes. In such cases, in addition to capitalizing our own construction costs, we capitalize the construction costs funded by the landlord related to our leased premises, and also recognize a corresponding liability for those costs as deemed landlord financing. If, upon completion of construction, the arrangement does not meet the sales recognition criteria under the sale-leaseback accounting guidance, we would be precluded from de-recognizing the landlord-funded asset and related financing obligation and would continue to account for the landlord-funded asset as if we were the legal owner. If de-recognition is permitted we would be required to account for the lease as either an operating or capital lease. As of December 28, 2016, we were deemed to be the accounting owner of eight leased Shacks, all of which were under construction as of the end of the period. As of December 30, 2015, we were not deemed the accounting owner of any of our leased Shacks. 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 is expensed as incurred. Advertising costs amounted to $147 , $149 and $87 in fiscal 2016 , 2015 and 2014 , respectively, and are included in general and administrative expense and other operating expenses on the Consolidated Statements of Income (Loss) . Recently Adopted Accounting Pronouncements We adopted the Accounting Standards Updates (“ASUs”) summarized below in fiscal 2016. The effects of adoption did not have a material impact on our consolidated financial statements. Accounting Standards Update (“ASU”) Description Date Adopted Customers' Accounting for Fees Paid in a Cloud Computing Arrangement (ASU 2015-05) This standard 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. Otherwise, it should be accounted for as a service contract. December 31, 2015 Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03, 2015-15) 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. ASU 2015-15 clarifies that for line-of-credit arrangements, the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred issuance costs ratably over the term of the line-of-credit arrangement. December 31, 2015 Recently Issued Accounting Pronouncements Accounting Standards Update (“ASU”) Description Expected Impact Effective Date Statement of Cash Flows: Classification of Certain Cash Receipts and Payments (ASU 2016-15) This standard provides guidance on eight specific cash flow issues with the objective of reducing diversity in practice. It should be applied retrospectively to each period presented, subject to certain conditions. We are currently evaluating the impact this standard will have on our consolidated financial statements. December 28, 2017 Improvements to Employee Share-Based Payment Accounting (ASU 2016-09) This standard simplifies certain aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows. Adoption methodology allowed varies based on each provision of the standard. The adoption of this standard is not expected to have a material effect on our consolidated financial statements. December 29, 2016 Recognition of Breakage for Certain Prepaid Stored-Value Products (ASU 2016-04) This standard provides guidance on derecognition of a liability resulting from the sale of certain prepaid store-value products when an entity expects to be entitled to a breakage amount. It should be applied using either a modified retrospective or retrospective transition method. The adoption of this standard is not expected to have a material effect on our consolidated financial statements. December 28, 2017 Leases (ASU 2016-02) This standard establishes a new lease accounting model, which introduces the recognition of lease assets and liabilities for those leases classified as operating leases under previous GAAP. It should be applied using a modified retrospective approach, with the option to elect various practical expedients. Early adoption is permitted. We are currently evaluating the impact this standard will have on our consolidated financial statements. December 27, 2018 Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01) For public business entities, this standard requires: (i) certain equity investments to be measured at fair value with changes in fair value recognized in net income; (ii) a qualitative assessment to identify impairment of equity investments without readily determinable fair values; (iii) elimination of the requirement to disclose the method(s) and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost on the balance sheet; (iv) use of the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (v) separate presentation in other comprehensive income of 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 liabilities by measurement category and form of financial asset in the financial statements; and (vii) an entity to 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. The standard 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 resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value. We are currently evaluating the impact this standard will have on our consolidated financial statements. December 28, 2017 Accounting Standards Update (“ASU”) Description Expected Impact Effective Date Simplifying the Measurement of Inventory (ASU 2015-11) This standard applies to inventory measured using methods other than last-in, first-out (LIFO) or the retail method, and requires entities to measure such inventory at the lower of cost or net realizable value. It should be applied prospectively. The adoption of this standard is not expected to have a material effect on our consolidated financial statements. December 29, 2016 Revenue from Contracts with Customers and related standards (ASU’s 2014-09, 2015-14, 2016-08, 2016-10, 2016-12, 2015-20) This standard supersedes the existing revenue recognition guidance and provides a new framework for recognizing revenue. The core principle of the standard 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. The new standard also requires significantly more comprehensive disclosures than the existing standard. Guidance subsequent to ASU 2014-09 has been issued to clarify various provisions in the standard, including principal versus agent considerations, identifying performance obligations, licensing transactions, as well as various technical corrections and improvements. This standard may be adopted using either a retrospective or modified retrospective method. Early adoption is permitted. We are currently in the process of evaluating the impact this standard is expected to have on our consolidated financial statements. It is still too early in our process to determine the magnitude of the potential impact. However, based on our preliminary assessment, we believe that further evaluation of the initial territory fees associated with our licensing agreements may reveal differences in the timing of revenue recognition from current policy, but that it is likely that recognition of sales-based royalties will not significantly change. In addition to further evaluating each of our licensing agreements, we are in the process of assessing whether any sales promotions or discounts we currently offer related to our Shack sales could be considered separate performance obligations. As we continue our evaluation, we will further clarify the expected impact of the adoption of the standard. We plan to adopt the standard on December 28, 2017, and we have not yet selected a transition method. December 28, 2017

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 28, 2016
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 28, 2016 and December 30, 2015 , 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 28, 2016 and December 30, 2015 : December 28, 2016 Cost Basis Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash and Cash Equivalents Marketable Securities Cash $ 6,322 $ — $ — $ 6,322 $ 6,322 $ — Level 1: Money market funds 5,285 — — 5,285 5,285 — Mutual funds 60,232 — — 60,232 — 60,232 Level 2: Corporate debt securities (1) 2,473 3 (30 ) 2,446 — 2,446 Total $ 74,312 $ 3 $ (30 ) $ 74,285 $ 11,607 $ 62,678 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) The fair value of marketable securities with contractual maturity dates within one year are included in marketable securities and those with contractual maturity dates greater than one year are included in other assets on the Consolidated Balance Sheets. 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. Net unrealized losses on available-for-sale securities totaling $27 and $11 were included in accumulated other comprehensive loss on the Consolidated Balance Sheet as of December 28, 2016 and December 30, 2015 , respectively. The following tables summarize the gross unrealized losses and fair values for those investments that were in an unrealized loss position as of December 28, 2016 and December 30, 2015 , aggregated by investment category and the length of time that individual securities have been in a continuous loss position: December 28, 2016 Less than 12 Months 12 Months or Greater Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Money market funds $ — $ — $ — $ — $ — $ — Mutual funds — — — — — — Corporate debt securities 1,244 (10 ) 540 (20 ) 1,784 (30 ) Total $ 1,244 $ (10 ) $ 540 $ (20 ) $ 1,784 $ (30 ) December 30, 2015 Less than 12 Months 12 Months or Greater Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Money market funds $ — $ — $ — $ — $ — $ — Corporate debt securities 2,397 (12 ) — — 2,397 (12 ) Total $ 2,397 $ (12 ) $ — $ — $ 2,397 $ (12 ) A summary of other income from available-for-sale securities recognized during fiscal 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Available-for-sale securities: Dividend income $ 296 $ — $ — Interest income 88 7 — Loss on investments (7 ) — — Total other income, net $ 377 $ 7 $ — A summary of available-for-sale securities sold and gross realized gains and losses recognized during fiscal 2016 is as follows: 2016 Available-for-sale securities: Gross proceeds from sales and redemptions $ 938 Cost basis of sales and redemptions 956 Gross realized gains included in net income 2 Gross realized losses included in net income (20 ) Amounts reclassified out of accumulated other comprehensive loss 19 No available-for-sale securities were sold or redeemed during fiscal 2015 and 2014 . Realized gains and losses are determined on a specific identification method and are included in other income, net on the Consolidated Statements of Income (Loss) . 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 28 Due within one year $ 1,807 Due after one year through 5 years 639 Due after 5 years through 10 years — Due after 10 years — Total $ 2,446 We periodically review our marketable 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. For marketable debt securities, 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 28, 2016 and 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 28, 2016 and December 30, 2015 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 fiscal 2016 , 2015 and 2014 .

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 28, 2016
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE The components of accounts receivable as of December 28, 2016 and December 30, 2015 are as follows: December 28 December 30 Landlord receivables $ 2,606 $ 1,380 Licensing receivables 1,278 1,669 Credit card receivables 1,589 1,023 Other receivables 533 145 Accounts receivable $ 6,006 $ 4,217 As of December 28, 2016 and December 30, 2015 , no allowance for doubtful accounts was recorded based on our evaluation of collectibility.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 28, 2016
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following: December 28 December 30 Food $ 543 $ 328 Wine 47 30 Beer 58 46 Beverages 79 57 Retail merchandise 79 82 Inventories $ 806 $ 543

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 28, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consisted of the following: December 28 December 30 Leasehold improvements $ 120,629 $ 82,904 Equipment 23,194 16,903 Furniture and fixtures 7,342 4,965 Computer equipment and software 8,710 5,197 Construction in progress (includes assets under construction from deemed landlord financing) 13,510 6,591 Property and equipment, gross 173,385 116,560 Less: accumulated depreciation (37,121 ) (23,519 ) Property and equipment, net $ 136,264 $ 93,041 Depreciation expense was $14,502 , $10,222 and $5,809 for fiscal 2016 , 2015 and 2014 , respectively.

SUPPLEMENTAL BALANCE SHEET INFO

SUPPLEMENTAL BALANCE SHEET INFORMATION	12 Months Ended
	Dec. 28, 2016
Supplemental Balance Sheet Disclosures [Abstract]
SUPPLEMENTAL BALANCE SHEET INFORMATION	SUPPLEMENTAL BALANCE SHEET INFORMATION The components of other current liabilities as of December 28, 2016 and December 30, 2015 are as follows: December 28 December 30 Sales tax payable $ 1,324 $ 1,073 Current portion of liabilities under tax receivable agreement 4,580 2,157 Gift card liability 1,153 833 Other 3,116 551 Other current liabilities $ 10,173 $ 4,614

DEBT

DEBT	12 Months Ended
	Dec. 28, 2016
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, and as further amended, the "Revolving Credit Facility"), which provides for a total revolving commitment amount of $50,000 , of which $20,000 is available immediately. 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 . In May 2016, the Revolving Credit Facility was amended to, among other things, lower the borrowing rates. Borrowings under the Revolving Credit Facility bear interest at either: (i) LIBOR plus a percentage ranging from 2.3% to 3.3% or (ii) the prime rate plus a percentage ranging from 0.0% to 0.8% , depending on the type of borrowing made under the Revolving Credit Facility. As of December 28, 2016 and December 30, 2015 , there were no amounts outstanding under the Revolving Credit Facility. As of December 28, 2016 , we had $19,920 of availability under the Revolving Credit Facility, 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 28, 2016 , 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 , the outstanding balance of the promissory note was $313 . During the fiscal year ended December 28, 2016 , we repaid the entire outstanding balance of the promissory note. No amounts were outstanding as of December 28, 2016 . As of December 28, 2016 we had deemed landlord financing liabilities of $2,007 for certain leases where we are involved in the construction of leased assets and are considered the accounting owner of the construction project. We had no deemed landlord financing liability as of December 30, 2015 . Refer to Note 9 for further details regarding these leases. Total interest costs incurred were $374 , $440 , and $365 in fiscal 2016 , 2015 and 2014 , respectively. No amounts were capitalized during fiscal 2016 . During fiscal 2015 , $108 was capitalized into property and equipment. No amounts were capitalized during fiscal 2014 .

LEASES

LEASES	12 Months Ended
	Dec. 28, 2016
Leases [Abstract]
LEASES	LEASES A summary of rent expense under operating lease agreements is as follows: 2016 2015 2014 Minimum rent $ 15,408 $ 10,796 $ 6,497 Deferred rent 2,122 1,482 2,830 Contingent rent 4,294 2,959 1,883 Total rent expense $ 21,824 $ 15,237 $ 11,210 The rent expense above does not include common area maintenance costs, real estate taxes and other occupancy costs, which were $3,229 , $2,119 and $1,111 in fiscal 2016 , 2015 and 2014 , respectively. As of December 28, 2016 , future minimum lease payments under non-cancelable operating leases and lease financing arrangements consisted of the following: Operating Leases Deemed Landlord Financing (1) 2017 $ 20,688 $ 612 2018 21,872 1,484 2019 22,173 1,614 2020 21,766 1,642 2021 21,965 1,670 Thereafter 123,372 11,175 Total minimum lease payments $ 231,836 $ 18,197 (1) Amounts include minimum lease payments for eight leases under construction as of December 28, 2016 where we are deemed the accounting owner. Final classification of lease payments under deemed landlord financing is subject to change pending sale lease-back analysis performed at the store opening date. As of December 28, 2016 , we had eight leases where we are involved in the construction of the leased assets and have been deemed the accounting owner of the construction project. The deemed landlord financing liability related to these leases was $2,007 as of December 28, 2016 . No deemed landlord financing liabilities were recognized as of December 30, 2015 .

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 28, 2016
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 2016 or fiscal 2015. 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 28, 2016 , amounts held by the trust were invested in various marketable securities classified as available-for-sale and recognized at fair value 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 $257 , $238 and $132 for fiscal 2016 , 2015 and 2014 , respectively.

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	12 Months Ended
	Dec. 28, 2016
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 non-controlling interest holders and the number of shares of Class B common stock held by the non-controlling interest holders. 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 of 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 non-controlling interest holders. 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 non-controlling interest holders for LLC Interests. The SSE Holdings 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 non-controlling interest holders and the number of LLC Interests owned by the non-controlling interest holders. 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 certain of the non-controlling interest holders. We did not receive any proceeds from the sale of shares of Class A common stock. 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. Mergers As described in Note 1 , we acquired, by merger, two entities that were owned by former indirect members of SSE Holdings, for which we issued 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 Special Distribution to certain of the then-existing members in the amount of $11,125 . Redemptions of LLC Interests During fiscal 2016 , an aggregate of 5,207,149 LLC Interests were redeemed by the non-controlling interest holders. Pursuant to the SSE Holdings LLC Agreement, we issued 5,207,149 shares of Class A common stock in connection with these redemptions and received 5,207,149 LLC Interests, increasing our ownership interest in SSE Holdings. Simultaneously, and in connection with these redemptions, 5,207,149 shares of Class B common stock were surrendered and cancelled. During fiscal 2015 , subsequent to the secondary offering, an aggregate of 2,848,035 LLC Interests were redeemed by the non-controlling interest holders. 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. Stock Option Exercises During fiscal 2016 , we received an aggregate of 154,976 LLC Interests in connection with the exercise of employee stock options. No stock options were exercised during fiscal 2015 . 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 28, 2016 , 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. 28, 2016
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTERESTS	NON-CONTROLLING INTERESTS In connection with the Organizational Transactions described in Note 11, on February 4, 2015 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 economic interest in SSE Holdings held by the other members of SSE Holdings. The SSE Holdings LLC Agreement 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. In connection with any redemption or exchange, we will receive a corresponding number of LLC Interests, increasing our total ownership interest in SSE Holdings. 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 other members of SSE Holdings will result in a change in ownership and reduce the amount recorded as non-controlling interest and increase additional paid-in capital. The following table summarizes the ownership interest in SSE Holdings as of December 28, 2016 and December 30, 2015 : 2016 2015 LLC Interests Ownership % LLC Interests Ownership % Number of LLC Interests held by Shake Shack Inc. 25,151,384 69.1 % 19,789,259 54.6 % Number of LLC Interests held by non-controlling interest holders 11,253,592 30.9 % 16,460,741 45.4 % Total LLC Interests outstanding 36,404,976 100.0 % 36,250,000 100.0 % The weighted average ownership percentages for the applicable reporting periods are used to attribute net income and other comprehensive loss between Shake Shack Inc. and the non-controlling interest holders. The non-controlling interest holders' weighted average ownership percentage for fiscal 2016 was 36.8% . For fiscal 2015 , net income was attributed to non-controlling interest holders only for the period subsequent to the IPO and the Organizational Transactions, based on a weighted-average ownership percentage of 61.0% . The following table summarizes the effects of changes in ownership in SSE Holdings on our equity during fiscal 2016 , 2015 and 2014 . 2016 2015 2014 Net income (loss) attributable to Shake Shack Inc. $ 12,446 $ (8,776 ) $ 2,118 Other comprehensive loss: Unrealized holding losses on available-for-sale securities (10 ) (5 ) — 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 capital as a result of the organizational transactions completed in connection with our IPO — (75,182 ) — Increase in additional paid-in capital as a result of the redemption of LLC Interests 16,986 19,934 — Increase in additional paid-in capital as a result of the USC Merger — 5,908 — Increase in additional paid-in capital as a result of stock option exercises and the related income tax effect 825 — — Total effect of changes in ownership interest on equity attributable to Shake Shack Inc. $ 30,247 $ (57,134 ) $ 2,118 In February 2015, we used the net proceeds from our IPO to purchase 5,750,000 newly-issued LLC Interests. Additionally, in connection with our IPO, we acquired 5,968,841 LLC Interests through the acquisition, by merger, of two entities that were owned by former indirect members of SSE Holdings. Pursuant to the SSE Holdings LLC Agreement, we received 339,306 LLC Interests as a result of the issuance of 339,306 shares of Class A common stock upon settlement of the outstanding UARs. 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. During fiscal 2016 , an aggregate of 5,207,149 LLC Interests were redeemed by the non-controlling interest holders for newly-issued shares of Class A common stock, and we received 5,207,149 LLC Interests, increasing our total ownership interest in SSE Holdings to 69.1% . During 2015 , an aggregate of 6,003,308 LLC Interests were redeemed by the non-controlling interest holders (which included 3,155,273 LLC Interests redeemed in connection with a secondary offering) for newly-issued shares of Class A common stock, and we received 6,003,308 LLC Interests. During fiscal 2016 , we received an aggregate of 154,976 LLC Interests in connection with the exercise of employee stock options. No stock options were exercised during fiscal 2015 .

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 28, 2016
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 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Unit appreciation rights $ — $ 11,762 $ — Restricted Class B units — 605 165 Stock options 4,262 4,314 — Performance stock units 1,092 — — Equity-based compensation expense $ 5,354 $ 16,681 $ 165 Total income tax benefit recognized related to equity-based compensation $ 168 $ 482 $ 4 Amounts are included in general and administrative expense and labor and related expenses on the Consolidated Statements of Income (Loss) . We capitalized $139 of equity-based compensation in fiscal 2016 . No amounts were capitalized in fiscal 2015 and 2014 . Unit Appreciation Rights Prior to the IPO, we maintained a Unit Appreciation Rights Plan (the "UAR Plan"), effective in fiscal year 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. Our IPO constituted a qualifying transaction under the terms of the UAR Plan, and as a result 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 fiscal 2015 upon settlement of the outstanding UARs. There were no UARs outstanding as of December 28, 2016 or December 30, 2015 . No compensation expense was recognized during fiscal 2016 and 2014 . 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. The IPO constituted a transaction under the terms of the restricted Class B unit award agreements that resulted in the accelerated vesting of all then-outstanding awards, and we recognized $605 of equity-based compensation expense upon the vesting of these awards during fiscal 2015 . There were no restricted Class B units outstanding as of December 28, 2016 or December 30, 2015 . No compensation expense was recorded during fiscal 2016 and $165 was recorded during fiscal 2014 . 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 equity-based awards to employees, directors and officers. The stock options granted generally vest equally over periods ranging from one to five years. We do not use cash to settle any of our equity-based awards, and we issue new shares of Class A common stock upon the exercise 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: 2016 2015 Expected term (years) (1) 5.5 7.5 Expected volatility (2) 50.7 % 35.1 % Risk-free interest rate (3) 1.5 % 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 years 2015 and 2016 is as follows: Stock Options Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life (Years) Outstanding as of December 31, 2014 — $ — Granted 2,622,281 21.00 Exercised — — Forfeited (47,300 ) (21.00 ) Expired — — Outstanding as of December 30, 2015 2,574,981 $ 21.00 Granted 16,931 34.74 Exercised (160,230 ) 21.00 Forfeited (66,960 ) (21.00 ) Expired — — Outstanding as of December 28, 2016 2,364,722 $ 21.10 $ 37,201 8.1 Options vested and exercisable as of December 28, 2016 400,471 $ 21.00 $ 6,339 8.1 Options expected to vest as of December 28, 2016 1,847,242 $ 21.13 $ 29,009 8.1 No stock options were granted in fiscal 2014 . As of December 28, 2016 , total unrecognized compensation expense related to unvested stock options, including an estimate for pre-vesting forfeitures, was $12,621 , which is expected to be recognized over a weighted-average period of 3.1 years. C ash received from stock option exercises was $3,194 for fiscal 2016 . A summary of unvested stock option activity for fiscal 2015 and 2016 is as follows: Stock Options Weighted Average Grant-Date Fair Value Unvested as of December 31, 2014 — $ — Vested — — Granted 2,622,281 8.53 Forfeited (47,300 ) 8.59 Unvested as of December 30, 2015 2,574,981 $ 8.53 Vested (562,296 ) 8.32 Granted 16,931 16.32 Forfeited (65,365 ) 8.59 Unvested as of December 28, 2016 1,964,251 $ 8.66 The following table summarizes information about stock options outstanding and exercisable as December 28, 2016 : Options Outstanding Options Exercisable Number Outstanding at December 28, 2016 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable at December 28, 2016 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Exercise Price $21.00 2,347,791 8.1 $ 21.00 400,471 8.1 $ 21.00 $34.62 15,823 9.4 $ 34.62 — — $ — $36.41 1,108 9.9 $ 36.41 — — $ — Performance Stock Units Under the 2015 Plan, we may grant performance stock units and other types of performance-based equity awards that vest based on the outcome of certain performance criteria that are established and approved by the Compensation Committee of the Board of Directors. The actual number of equity awards earned is based on the level of performance achieved over a predetermined performance period, relative to established financial goals, none of which are considered market conditions. For performance stock units granted during fiscal 2016 , the amount of awards that can be earned range from 0% to 125% of the number of performance stock units granted, based on the achievement of approved financial goals over a one -year performance period. In addition to the performance conditions, performance stock units are also subject to a requisite service period and the awards will vest ratably over three years. The fair value of performance stock units is determined based on the closing market price of our Class A common stock on the date of grant. Compensation expense related to the performance stock units is recognized using a graded-vesting attribution method over the vesting period based on the most probable outcome of the performance conditions. A summary of performance stock unit activity for fiscal 2016 is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at beginning of period — $ — Granted 63,600 38.41 Vested — — Forfeited (2,000 ) 38.43 Expired — — Outstanding at end of period 61,600 $ 38.41 No performance stock units were granted in fiscal 2015 and 2014 . As of December 28, 2016 , there were 61,600 performance stock units outstanding, of which none were vested. As of December 28, 2016 , total unrecognized compensation expense related to unvested performance stock units, including an estimate for pre-vesting forfeitures, was $1,591 , which is expected to be recognized over a weighted-average period of 2.3 years.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 28, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES We are the sole managing member of SSE Holdings, and as a result, consolidate 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: 2016 2015 2014 Domestic $ 20,623 $ 244 $ (3,007 ) Foreign 7,873 6,184 5,787 Income before income taxes $ 28,496 $ 6,428 $ 2,780 The components of income tax expense are as follows: 2016 2015 2014 Current income taxes: Federal $ 3,767 $ 2,474 $ — State and local 2,439 1,131 194 Foreign 667 433 561 Total current income taxes 6,873 4,038 755 Deferred income taxes: Federal (48 ) (267 ) — State and local (475 ) (467 ) (93 ) Total deferred income taxes (523 ) (734 ) (93 ) Income tax expense $ 6,350 $ 3,304 $ 662 Reconciliations of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense and the U.S. statutory income tax rate to our effective tax rates are as follows: 2016 2015 2014 Expected U.S. federal income taxes at statutory rate $ 9,689 34.0 % $ 2,186 34.0 % $ 945 34.0 % State and local income taxes, net of federal benefit 1,461 5.1 % 663 10.3 % 101 3.6 % Foreign withholding taxes 667 2.3 % 433 6.7 % 561 20.2 % Non-deductible expenses 25 0.1 % 653 10.2 % — — % Tax credits (779 ) (2.7 )% (141 ) (2.2 )% — — % Rate change impact (1,353 ) (4.7 )% — — % — — % Non-controlling interest (3,765 ) (13.2 )% (490 ) (7.6 )% — — % LLC flow-through structure — — % — — % (976 ) (35.1 )% Other 405 1.4 % — — % 31 1.1 % Income tax expense $ 6,350 22.3 % $ 3,304 51.4 % $ 662 23.8 % Our effective income tax rates for fiscal 2016 , 2015 and 2014 were 22.3% , 51.4% and 23.8% , respectively. The decrease in our effective income tax rate from fiscal 2015 to fiscal 2016 is due to the IPO and Organizational Transactions that occurred in fiscal 2015 . As the non-recurring compensation expenses and other IPO-related expenses recognized during fiscal 2015 were incurred in the period prior to the Organizational Transactions, and prior to our becoming a member of SSE Holdings, we were not entitled to any tax benefits related to those losses. We recognized tax expense in fiscal 2015 based on our allocable share of the taxable income generated in the period subsequent to our becoming a member of SSE Holdings, which resulted in a very high effective tax rate in fiscal 2015 when compared to our consolidated pre-tax income. Additionally, in fiscal 2016 , the effective tax rate was positively impacted by a tax benefit of $1,353 we recognized due to the impact from a tax rate change on our deferred tax assets, as well as other rate changes. In fiscal 2014 , we were only subject to certain LLC entity-level taxes and foreign withholding taxes, whereas in fiscal 2015 and fiscal 2016 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. Deferred Tax Assets and Liabilities The components of deferred tax assets and liabilities are as follows: December 28 December 30 Deferred tax assets: Investment in partnership $ 209,648 $ 154,649 Tax Receivable Agreement 110,022 69,513 Deferred rent 561 492 Deferred revenue 53 63 Stock-based compensation 331 218 Net operating loss carryforwards 7,338 334 Tax credits 1,084 — Other assets 108 159 Total gross deferred tax assets 329,145 225,428 Valuation allowance (15,568 ) (23,155 ) Total deferred tax assets, net of valuation allowance 313,577 202,273 Deferred tax liabilities: Property and equipment (370 ) (316 ) Total gross deferred tax liabilities (370 ) (316 ) Net deferred tax assets $ 313,207 $ 201,957 As of December 28, 2016 , our federal and state net operating loss carryforwards for income tax purposes were $19,019 and $197,201 . If not utilized, our federal and state net operating loss carryforwards will expire between 2028 and 2036. As described in Note 11, we acquired an aggregate of 5,362,125 LLC Interests during fiscal 2016 through redemptions of LLC Interests and the exercise of employee stock options. We recognized a deferred tax asset in the amount of $67,580 associated with the basis difference in our investment in SSE Holdings upon acquiring these LLC Interests. These were partially offset by reductions in basis due to the utilization of $12,269 of amortization. However, a portion of the total 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 of December 28, 2016 , we established a valuation allowance in the amount of $15,568 against the deferred tax asset to which this portion relates. During fiscal 2016 , we also recognized $40,094 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 28, 2016 , 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 2016 was a decrease of $7,587 . Uncertain Tax Positions No uncertain tax positions existed as of December 28, 2016 and December 30, 2015 . 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 2012 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 non-controlling interest holders 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 non-controlling interest holders 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 then-existing non-controlling interest holders (the "Tax Receivable Agreement") that provides for the payment by us to the non-controlling interest holders 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 non-controlling interest holder under the Tax Receivable Agreement are assignable to transferees of its LLC Interests. During fiscal 2016 , we acquired an aggregate of 5,207,149 LLC Interests in connection with the redemption of 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 an additional liability in the amount of $100,063 for the TRA Payments due to the redeeming members, representing 85% of the aggregate tax benefits we expect to realize from the tax basis increases related to the redemption 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 28, 2016 , the total amount of TRA Payments due under the Tax Receivable Agreement, including accrued interest, was $272,482 , of which $4,580 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.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 28, 2016
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 non-controlling interest holders for LLC Interests. For purposes of calculating earnings per share, the amounts prior to fiscal 2015 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 2016 , 2015 and 2014 . 2016 2015 2014 Numerator: Net income $ 22,146 $ 3,124 $ 2,118 Less: net income attributable to non-controlling interests 9,700 11,900 — Net income (loss) attributable to Shake Shack Inc. $ 12,446 $ (8,776 ) $ 2,118 Denominator: Weighted-average shares of Class A common stock outstanding—basic 22,956 13,588 29,977 Effect of dilutive securities: Restricted Class B units — — 145 Stock options 493 — — Weighted-average shares of Class A common stock outstanding—diluted 23,449 13,588 30,122 Earnings per share of Class A common stock—basic $ 0.54 $ (0.65 ) $ 0.07 Earnings per share of Class A common stock—diluted $ 0.53 $ (0.65 ) $ 0.07 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. The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A common stock for fiscal 2016 , 2015 and 2014 . 2016 2015 2014 Stock options 125 (1) 2,574,981 (2) — Performance stock units 26,860 (3) — — Shares of Class B common stock 11,253,592 (4) 16,460,741 (4) — (1) Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price. (2) Excluded from the computation of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive. (3) Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the performance conditions were not met for a portion of the fiscal year. (4) Shares of our Class B common stock are considered potentially dilutive shares of Class A common stock. Amounts have been excluded from the computations of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive under the if-converted and two-class methods.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 28, 2016
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth supplemental cash flow information for fiscal 2016 , 2015 and 2014 : 2016 2015 2014 Cash paid for: Income taxes, net of refunds $ 1,823 $ 416 $ 836 Interest, net of amounts capitalized 54 92 123 Non-cash investing activities: Accrued purchases of property and equipment 6,150 4,904 3,577 Property and equipment acquired through landlord incentives — — 6,000 Capitalized landlord assets for leases where we are deemed the accounting owner 1,985 — — Capitalized equity-based compensation 139 — — Class A common stock issued in connection with the acquisition of the former indirect members of SSE Holdings — 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 5 6 — Cancellation of Class B common stock in connection with the redemption of LLC Interests (5 ) (6 ) — Cancellation of Class B common stock in connection with the USC Merger — (2 ) — Establishment of liabilities under tax receivable agreement 100,063 173,090 — Accrued distributions payable to non-controlling interest holders 607 — —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 28, 2016
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 2034. 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 common area charges. 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 28, 2016 . The letters of credit expire on April 23, 2017 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 2017 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 generally 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 participated in a voluntary mediation with counsel representing two former Shake Shack managers, who alleged that we improperly classified our restaurant managers as exempt from overtime protections. At the conclusion of the mediation, the parties mutually agreed to fully and finally resolve the matter by settling, rather than litigating. In connection with the settlement, the parties entered into a memorandum of understanding, pursuant to which we agreed to create a settlement fund in the amount of $750 and, in exchange for their participation in the settlement fund, all participating employees (current and former) will be required to release Shake Shack from all federal and/or state wage and hour claims that may exist through the settlement date. On March 11, 2016, as required by the memorandum of understanding, the parties entered into a settlement agreement in the amount of $750 . To facilitate the resolution of the matter, the parties coordinated the filing by the plaintiff's counsel of a Complaint on March 17, 2016 with the Supreme Court of the State of New York (the “Court”). On October 25, 2016, the Court granted preliminary approval of the settlement agreement. On December 13, 2016, all eligible class members were mailed the notice of settlement, and the deadline to opt-out or object was January 27, 2017. On March 7, 2017, the Court held a fairness hearing, at which time it determined that the settlement agreement was fair, adequate and equitable, and subsequently issued its order granting final approval of the settlement. As of December 28, 2016 , an accrual in the amount of $770 was recognized, which included $750 for the mutually agreed upon settlement fund and $20 for related legal 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 28, 2016 , 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 non-controlling interest holders 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. As of December 28, 2016 , we recognized $272,482 of liabilities 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 2016.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 28, 2016
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 for fiscal 2014 . 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 2016 and 2015 . Previously, we sub-leased office space from USHG on a month-to-month basis. Amounts paid to USHG as rent totaled $38 for fiscal 2014 . These amounts are included in general and administrative expenses on the Consolidated Statements of Income (Loss) . No amounts were paid during fiscal 2016 and 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 USHG for these health insurance costs were $1,306 for fiscal 2014 . In February 2015, we established our own self-funded health insurance plan for our employees and ceased payments to USHG. Amounts paid to USHG for these health insurance costs were $146 for fiscal 2015 . No amounts were paid to USHG for these health insurance costs for fiscal 2016 . 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 $10 , $157 and $490 for fiscal 2016 , 2015 and 2014 , respectively, and are included in general and administrative expenses on the Consolidated Statements of Income (Loss) . Total amounts payable to USHG as of December 28, 2016 and December 30, 2015 were $1 and $2 , respectively, and are included in other current liabilities on the Consolidated Balance Sheets. No amounts were due from USHG as of December 28, 2016 and December 30, 2015 . Hudson Yards Sports and Entertainment In fiscal 2011, we entered into a Master License Agreement (as amended, 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 2016 , 2015 and 2014 were $309 , $282 and $218 , respectively, and are included in licensing revenue on the Consolidated Statements of Income (Loss) . Amounts due from HYSE as of December 28, 2016 were $11 and is included in p repaid expenses and other current assets on the Consolidated Balance Sheets . No amounts were due from HYSE as of December 30, 2015 . 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 $1,062 , $692 and $528 for f iscal 2016 , 2015 and 2014 , 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 28, 2016 and December 30, 2015 were $1 and $17 , respectively. Share Our Strength The Chairman of our Board of Directors serves as a director of Share Our Strength, for which Shake Shack holds 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 $587 , $504 and $338 in fiscal 2016 , 2015 and 2014 , respectively, and the proceeds were remitted to Share Our Strength in the respective years. We incurred costs of approximately $117 , $109 and $69 for fiscal 2016 , 2015 and 2014 , respectively, representing the cost of the free shakes redeemed. These costs are included in general and administrative expenses and other operating expenses on the Consolidated Statements of Income (Loss) . Additionally, we held a promotional event in August 2016 in which we donated a total of $20 to the Share Our Strength's No Kid Hungry campaign, which is included in general and administrative expenses on the Consolidated Statements of Income (Loss) . Mobo Systems, Inc. T he Chairman of our Board of Directors serves as a director of Mobo Systems, Inc. (also known as "Olo"), a platform we use in connection with our mobile ordering application. No amounts were paid to Olo for fiscal 2016 and 2014 . Amounts paid to Olo for fiscal 2015 were $8 . No amounts were payable to Olo as of December 28, 2016 and December 30, 2015 . Tax Receivable Agreement In connection with our IPO, we entered into a Tax Receivable Agreement with certain non-controlling interest holders that provides for the payment by us to the non-controlling holders 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 non-controlling interest holders during fiscal 2016 , 2015 and 2014 . Total amounts due to the non-controlling interest holders as of December 28, 2016 and December 30, 2015 under the Tax Receivable Agreement were $272,482 and $173,090 , respectively. Distributions to Members of SSE Holdings Under the terms of the SSE Holdings LLC Agreement, SSE Holdings is obligated to make tax distributions to its members. During fiscal 2016 tax distributions of $1,745 were paid to non-controlling interest holders. A special distribution was paid to certain members of SSE Holdings in the amount of $11,125 on February 4, 2015. No tax distributions were paid to non-controlling interest holders during fiscal 2015 and 2014 . As of December 28, 2016 , $607 was payable to non-controlling interest holders and no amounts were payable to non-controlling interest holders as of December 30, 2015 .

GEOGRAPHIC INFORMATION

GEOGRAPHIC INFORMATION	12 Months Ended
	Dec. 28, 2016
Segment Reporting [Abstract]
GEOGRAPHIC INFORMATION	GEOGRAPHIC INFORMATION Revenue by geographic area for fiscal 2016 , 2015 and 2014 is as follows: 2016 2015 2014 United States $ 260,602 $ 184,408 $ 112,743 Other countries 7,873 6,184 5,787 Total revenue $ 268,475 $ 190,592 $ 118,530 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. 28, 2016
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 2016 and 2015 . 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. 2016 First Second Third Fourth Quarter Quarter Quarter Quarter Total revenue $ 54,165 $ 66,472 $ 74,567 $ 73,271 Operating income 4,714 8,933 9,170 4,988 Net income 3,351 6,549 6,789 5,457 Net income attributable to Shake Shack Inc. 1,462 3,298 3,766 3,920 Earnings per share (1) : Basic $ 0.07 $ 0.15 $ 0.16 $ 0.16 Diluted $ 0.07 $ 0.14 $ 0.15 $ 0.15 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 (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.

SCHEDULE I_ CONDENSED FINANCIAL

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT	12 Months Ended
	Dec. 28, 2016
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 28 December 30 ASSETS Current assets: Cash $ 3,785 $ 422 Accounts receivable 2 — Prepaid expenses 105 628 Total current assets 3,892 1,050 Due from SSE Holdings — 3,979 Deferred income taxes, net 312,802 201,614 Investment in subsidiaries 109,680 67,810 TOTAL ASSETS $ 426,374 $ 274,453 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Income taxes payable $ — $ 689 Accrued expenses 49 59 Due to SSE Holdings 1,655 — Current portion of liabilities under tax receivable agreement 4,580 2,157 Total current liabilities 6,284 2,905 Liabilities under tax receivable agreement, net of current portion 267,902 170,933 Total liabilities 274,186 173,838 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 28, 2016 and December 30, 2015, respectively. — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 25,151,384 and 19,789,259 shares issued and outstanding as of December 28, 2016 and December 30, 2015, respectively. 25 20 Class B common stock, $0.001 par value—35,000,000 shares authorized; 11,253,592 and 16,460,741 shares issued and outstanding as of December 28, 2016 and December 30, 2015, respectively. 11 16 Additional paid-in capital 135,448 96,311 Retained earnings 16,719 4,273 Accumulated other comprehensive loss (15 ) (5 ) Total stockholders' equity 152,188 100,615 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 426,374 $ 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 28 December 30 December 31 Intercompany revenue $ 1,603 $ 1,336 $ — TOTAL REVENUE 1,603 1,336 — General and administrative expenses 1,603 1,336 — TOTAL EXPENSES 1,603 1,336 — OPERATING INCOME — — — Equity in net income of subsidiaries 16,982 6,906 — Other income 688 — — Interest expense (16 ) — — INCOME BEFORE INCOME TAXES 17,654 6,906 — Income tax expense 5,208 2,633 — NET INCOME $ 12,446 $ 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 28 December 30 December 31 Net income $ 12,446 $ 4,273 $ — Other comprehensive (loss), net of tax: Available-for-sale securities (1) : Change in net unrealized holding (losses) (22 ) (5 ) — Less: reclassification adjustments for net realized losses included in net income 12 — — Net change (10 ) (5 ) — OTHER COMPREHENSIVE LOSS (10 ) (5 ) — COMPREHENSIVE INCOME 12,436 4,268 — (1) Net of tax benefit of $0 for fiscal years ended December 28, 2016 , December 30, 2015 and December 31, 2014 . See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF CASH FLOWS (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended December 28 December 30 December 31 OPERATING ACTIVITIES Net income $ 12,446 $ 4,273 $ — Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in net income of subsidiaries (16,982 ) (6,906 ) — Equity-based compensation 189 330 — Non-cash reimbursement revenue treated as investment (189 ) — — Deferred income taxes (462 ) (551 ) — Other non-cash income (688 ) — — Changes in operating assets and liabilities: Accounts receivable (2 ) — — Prepaid expenses and other current assets (1 ) — — Due to/from SSE Holdings 214 4 — Accrued expenses (11 ) 58 — Other current liabilities 17 — — Income taxes payable 5,023 3,184 — NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES (446 ) 392 — INVESTING ACTIVITIES Purchases of LLC Interests from SSE Holdings (4,559 ) (112,298 ) — Return of investment in SSE Holdings 2,694 — — NET CASH USED IN INVESTING ACTIVITIES (1,865 ) (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 A common stock to SSE Holdings upon settlement of stock option exercises 2,489 — — Proceeds from issuance of Class B common stock — 30 — Proceeds from stock option exercises 3,185 — — NET CASH PROVIDED BY FINANCING ACTIVITIES 5,674 112,328 — INCREASE IN CASH 3,363 422 — CASH AT BEGINNING OF PERIOD 422 — — CASH AT END OF PERIOD $ 3,785 $ 422 $ — 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 “SSE Holdings LLC Agreement”), receives compensation in the form of reimbursements for all costs associated with being a public company and maintaining its existence. 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. $1,655 of intercompany payables were eliminated in consolidation as of December 28, 2016 and $3,979 of intercompany receivables were eliminated in consolidation as of December 30, 2015 . For fiscal 2016 , $1,603 and $16,982 of intercompany revenue and equity in net income of subsidiaries, respectively, was eliminated in consolidation. For fiscal 2015 , $1,336 and $6,906 of intercompany revenue and equity in net income of subsidiaries, respectively, was eliminated in consolidation. 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 $272,482 and $173,090 as of December 28, 2016 and December 30, 2015 , respectively. NOTE 3: COMMITMENTS AND CONTINGENCIES On February 4, 2015, the Parent Company entered into a tax receivable agreement with the non-controlling interest holders that provides for payments to the non-controlling interest holders of 85% of the amount of any tax benefits that the Parent Company actually realizes, or in some cases is 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 28, 2016 and December 30, 2015 , liabilities under the tax receivable agreement totaled $272,482 and $173,090 , respectively. NOTE 4: SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth supplemental cash flow information for fiscal 2016, 2015 and 2014: 2016 2015 2014 Cash paid for: Income taxes $ 576 $ — $ — Non-cash investing activities: Accrued contribution related to stock option exercises 1,116 — — Class A common stock issued in connection with the acquisition of two entities owned by former indirect members of SSE Holdings — 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 non-controlling interest holders 18,944 19,933 — Non-cash contribution made in connection with equity awards granted to employees of SSE Holdings 5,304 2,355 — 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 (5 ) (6 ) — Cancellation of Class B common stock in connection with the USC Merger — (2 ) — Establishment of liabilities under tax receivable agreement 100,063 173,090 —

SCHEDULE II_ VALUATION AND QUAL

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 28, 2016
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 31, 2014 $ — $ — $ — $ — $ — Fiscal year ended December 30, 2015 $ — $ — $ 39,700 (1) $ (16,545 ) $ 23,155 Fiscal year ended December 28, 2016 $ 23,155 $ 90 $ 1,965 (1) $ (9,642 ) $ 15,568 (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. 28, 2016
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. Pursuant to the provisions of Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis ("ASU 2015-02"), adopted on December 31, 2015, SSE Holdings is now considered a VIE. Prior to the adoption of ASU 2015-02, we consolidated SSE Holdings as a voting interest entity. Shake Shack Inc. is the primary beneficiary as we have the majority economic interest in SSE Holdings and, as the sole managing member, have decision making authority that significantly affects the economic performance of the entity, while the limited partners have no substantive kick-out or participating rights. As a result, we will continue to consolidate SSE Holdings. The assets and liabilities of SSE Holdings represent substantially all of our consolidated assets and liabilities with the exception of certain deferred taxes and liabilities under the Tax Receivable Agreement. As of December 28, 2016 and December 30, 2015 , the net assets of SSE Holdings were $158,845 and $124,214 , respectively. The assets of SSE Holdings are subject to certain restrictions in SSE Holdings' revolving credit agreements. See Note 8 for more information.
Fiscal Year	Fiscal Year We operate on a 52/53 week fiscal year ending on the last Wednesday in December. Fiscal year 2016 contained 52 weeks and ended on December 28, 2016 . Fiscal year 2015 contained 52 weeks and ended on December 30, 2015 . Fiscal year 2014 contained 53 weeks and ended on December 31, 2014 . 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 28, 2016 and December 30, 2015 , 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. 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. For awards with graded-vesting features and a combination of service and performance conditions, compensation expense is recognized using a graded-vesting attribution method over the vesting period based on the most probable outcome of the performance conditions. Equity-based compensation expense is included within general and administrative expenses and labor and related 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 2034. 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. Most 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. 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) . Lease Financing Arrangements In certain leasing arrangements, due to our involvement in the construction of the leased assets, we are considered the owner of the leased assets for accounting purposes. In such cases, in addition to capitalizing our own construction costs, we capitalize the construction costs funded by the landlord related to our leased premises, and also recognize a corresponding liability for those costs as deemed landlord financing. If, upon completion of construction, the arrangement does not meet the sales recognition criteria under the sale-leaseback accounting guidance, we would be precluded from de-recognizing the landlord-funded asset and related financing obligation and would continue to account for the landlord-funded asset as if we were the legal owner. If de-recognition is permitted we would be required to account for the lease as either an operating or capital lease.
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 is expensed as incurred.
Recently Issued and Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements We adopted the Accounting Standards Updates (“ASUs”) summarized below in fiscal 2016. The effects of adoption did not have a material impact on our consolidated financial statements. Accounting Standards Update (“ASU”) Description Date Adopted Customers' Accounting for Fees Paid in a Cloud Computing Arrangement (ASU 2015-05) This standard 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. Otherwise, it should be accounted for as a service contract. December 31, 2015 Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03, 2015-15) 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. ASU 2015-15 clarifies that for line-of-credit arrangements, the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred issuance costs ratably over the term of the line-of-credit arrangement. December 31, 2015 Recently Issued Accounting Pronouncements Accounting Standards Update (“ASU”) Description Expected Impact Effective Date Statement of Cash Flows: Classification of Certain Cash Receipts and Payments (ASU 2016-15) This standard provides guidance on eight specific cash flow issues with the objective of reducing diversity in practice. It should be applied retrospectively to each period presented, subject to certain conditions. We are currently evaluating the impact this standard will have on our consolidated financial statements. December 28, 2017 Improvements to Employee Share-Based Payment Accounting (ASU 2016-09) This standard simplifies certain aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows. Adoption methodology allowed varies based on each provision of the standard. The adoption of this standard is not expected to have a material effect on our consolidated financial statements. December 29, 2016 Recognition of Breakage for Certain Prepaid Stored-Value Products (ASU 2016-04) This standard provides guidance on derecognition of a liability resulting from the sale of certain prepaid store-value products when an entity expects to be entitled to a breakage amount. It should be applied using either a modified retrospective or retrospective transition method. The adoption of this standard is not expected to have a material effect on our consolidated financial statements. December 28, 2017 Leases (ASU 2016-02) This standard establishes a new lease accounting model, which introduces the recognition of lease assets and liabilities for those leases classified as operating leases under previous GAAP. It should be applied using a modified retrospective approach, with the option to elect various practical expedients. Early adoption is permitted. We are currently evaluating the impact this standard will have on our consolidated financial statements. December 27, 2018 Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01) For public business entities, this standard requires: (i) certain equity investments to be measured at fair value with changes in fair value recognized in net income; (ii) a qualitative assessment to identify impairment of equity investments without readily determinable fair values; (iii) elimination of the requirement to disclose the method(s) and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost on the balance sheet; (iv) use of the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (v) separate presentation in other comprehensive income of 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 liabilities by measurement category and form of financial asset in the financial statements; and (vii) an entity to 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. The standard 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 resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value. We are currently evaluating the impact this standard will have on our consolidated financial statements. December 28, 2017 Accounting Standards Update (“ASU”) Description Expected Impact Effective Date Simplifying the Measurement of Inventory (ASU 2015-11) This standard applies to inventory measured using methods other than last-in, first-out (LIFO) or the retail method, and requires entities to measure such inventory at the lower of cost or net realizable value. It should be applied prospectively. The adoption of this standard is not expected to have a material effect on our consolidated financial statements. December 29, 2016 Revenue from Contracts with Customers and related standards (ASU’s 2014-09, 2015-14, 2016-08, 2016-10, 2016-12, 2015-20) This standard supersedes the existing revenue recognition guidance and provides a new framework for recognizing revenue. The core principle of the standard 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. The new standard also requires significantly more comprehensive disclosures than the existing standard. Guidance subsequent to ASU 2014-09 has been issued to clarify various provisions in the standard, including principal versus agent considerations, identifying performance obligations, licensing transactions, as well as various technical corrections and improvements. This standard may be adopted using either a retrospective or modified retrospective method. Early adoption is permitted. We are currently in the process of evaluating the impact this standard is expected to have on our consolidated financial statements. It is still too early in our process to determine the magnitude of the potential impact. However, based on our preliminary assessment, we believe that further evaluation of the initial territory fees associated with our licensing agreements may reveal differences in the timing of revenue recognition from current policy, but that it is likely that recognition of sales-based royalties will not significantly change. In addition to further evaluating each of our licensing agreements, we are in the process of assessing whether any sales promotions or discounts we currently offer related to our Shack sales could be considered separate performance obligations. As we continue our evaluation, we will further clarify the expected impact of the adoption of the standard. We plan to adopt the standard on December 28, 2017, and we have not yet selected a transition method. December 28, 2017

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 28, 2016
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 28, 2016 and December 30, 2015 : December 28, 2016 Cost Basis Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash and Cash Equivalents Marketable Securities Cash $ 6,322 $ — $ — $ 6,322 $ 6,322 $ — Level 1: Money market funds 5,285 — — 5,285 5,285 — Mutual funds 60,232 — — 60,232 — 60,232 Level 2: Corporate debt securities (1) 2,473 3 (30 ) 2,446 — 2,446 Total $ 74,312 $ 3 $ (30 ) $ 74,285 $ 11,607 $ 62,678 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) The fair value of marketable securities with contractual maturity dates within one year are included in marketable securities and those with contractual maturity dates greater than one year are included in other assets on the Consolidated Balance Sheets. 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.
Schedule of Unrealized Loss on Investments	The following tables summarize the gross unrealized losses and fair values for those investments that were in an unrealized loss position as of December 28, 2016 and December 30, 2015 , aggregated by investment category and the length of time that individual securities have been in a continuous loss position: December 28, 2016 Less than 12 Months 12 Months or Greater Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Money market funds $ — $ — $ — $ — $ — $ — Mutual funds — — — — — — Corporate debt securities 1,244 (10 ) 540 (20 ) 1,784 (30 ) Total $ 1,244 $ (10 ) $ 540 $ (20 ) $ 1,784 $ (30 ) December 30, 2015 Less than 12 Months 12 Months or Greater Total Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Money market funds $ — $ — $ — $ — $ — $ — Corporate debt securities 2,397 (12 ) — — 2,397 (12 ) Total $ 2,397 $ (12 ) $ — $ — $ 2,397 $ (12 )
Schedule of Gain (Loss) on Investments	A summary of other income from available-for-sale securities recognized during fiscal 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Available-for-sale securities: Dividend income $ 296 $ — $ — Interest income 88 7 — Loss on investments (7 ) — — Total other income, net $ 377 $ 7 $ —
Schedule of Realized Gain (Loss)	A summary of available-for-sale securities sold and gross realized gains and losses recognized during fiscal 2016 is as follows: 2016 Available-for-sale securities: Gross proceeds from sales and redemptions $ 938 Cost basis of sales and redemptions 956 Gross realized gains included in net income 2 Gross realized losses included in net income (20 ) Amounts reclassified out of accumulated other comprehensive loss 19
Schedule of Investments Classified by Contractual maturity Dates	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 28 Due within one year $ 1,807 Due after one year through 5 years 639 Due after 5 years through 10 years — Due after 10 years — Total $ 2,446

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 28, 2016
Receivables [Abstract]
Schedule of Accounts Receivable	The components of accounts receivable as of December 28, 2016 and December 30, 2015 are as follows: December 28 December 30 Landlord receivables $ 2,606 $ 1,380 Licensing receivables 1,278 1,669 Credit card receivables 1,589 1,023 Other receivables 533 145 Accounts receivable $ 6,006 $ 4,217

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 28, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: December 28 December 30 Food $ 543 $ 328 Wine 47 30 Beer 58 46 Beverages 79 57 Retail merchandise 79 82 Inventories $ 806 $ 543

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 28, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property and equipment consisted of the following: December 28 December 30 Leasehold improvements $ 120,629 $ 82,904 Equipment 23,194 16,903 Furniture and fixtures 7,342 4,965 Computer equipment and software 8,710 5,197 Construction in progress (includes assets under construction from deemed landlord financing) 13,510 6,591 Property and equipment, gross 173,385 116,560 Less: accumulated depreciation (37,121 ) (23,519 ) Property and equipment, net $ 136,264 $ 93,041

SUPPLEMENTAL BALANCE SHEET IN36

SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)	12 Months Ended
	Dec. 28, 2016
Supplemental Balance Sheet Disclosures [Abstract]
Components of Other Current Liabilities	The components of other current liabilities as of December 28, 2016 and December 30, 2015 are as follows: December 28 December 30 Sales tax payable $ 1,324 $ 1,073 Current portion of liabilities under tax receivable agreement 4,580 2,157 Gift card liability 1,153 833 Other 3,116 551 Other current liabilities $ 10,173 $ 4,614

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 28, 2016
Leases [Abstract]
Schedule of Rent Expense	A summary of rent expense under operating lease agreements is as follows: 2016 2015 2014 Minimum rent $ 15,408 $ 10,796 $ 6,497 Deferred rent 2,122 1,482 2,830 Contingent rent 4,294 2,959 1,883 Total rent expense $ 21,824 $ 15,237 $ 11,210
Schedule of Future Minimum Rental Payments for Operating Leases	As of December 28, 2016 , future minimum lease payments under non-cancelable operating leases and lease financing arrangements consisted of the following: Operating Leases Deemed Landlord Financing (1) 2017 $ 20,688 $ 612 2018 21,872 1,484 2019 22,173 1,614 2020 21,766 1,642 2021 21,965 1,670 Thereafter 123,372 11,175 Total minimum lease payments $ 231,836 $ 18,197 (1) Amounts include minimum lease payments for eight leases under construction as of December 28, 2016 where we are deemed the accounting owner. Final classification of lease payments under deemed landlord financing is subject to change pending sale lease-back analysis performed at the store opening date.

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 28, 2016
Noncontrolling Interest [Abstract]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest [Table Text Block]	The following table summarizes the ownership interest in SSE Holdings as of December 28, 2016 and December 30, 2015 : 2016 2015 LLC Interests Ownership % LLC Interests Ownership % Number of LLC Interests held by Shake Shack Inc. 25,151,384 69.1 % 19,789,259 54.6 % Number of LLC Interests held by non-controlling interest holders 11,253,592 30.9 % 16,460,741 45.4 % Total LLC Interests outstanding 36,404,976 100.0 % 36,250,000 100.0 %
Schedule of non-controlling interest	The following table summarizes the effects of changes in ownership in SSE Holdings on our equity during fiscal 2016 , 2015 and 2014 . 2016 2015 2014 Net income (loss) attributable to Shake Shack Inc. $ 12,446 $ (8,776 ) $ 2,118 Other comprehensive loss: Unrealized holding losses on available-for-sale securities (10 ) (5 ) — 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 capital as a result of the organizational transactions completed in connection with our IPO — (75,182 ) — Increase in additional paid-in capital as a result of the redemption of LLC Interests 16,986 19,934 — Increase in additional paid-in capital as a result of the USC Merger — 5,908 — Increase in additional paid-in capital as a result of stock option exercises and the related income tax effect 825 — — Total effect of changes in ownership interest on equity attributable to Shake Shack Inc. $ 30,247 $ (57,134 ) $ 2,118

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 28, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	A summary of unvested stock option activity for fiscal 2015 and 2016 is as follows: Stock Options Weighted Average Grant-Date Fair Value Unvested as of December 31, 2014 — $ — Vested — — Granted 2,622,281 8.53 Forfeited (47,300 ) 8.59 Unvested as of December 30, 2015 2,574,981 $ 8.53 Vested (562,296 ) 8.32 Granted 16,931 16.32 Forfeited (65,365 ) 8.59 Unvested as of December 28, 2016 1,964,251 $ 8.66
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	The following table summarizes information about stock options outstanding and exercisable as December 28, 2016 : Options Outstanding Options Exercisable Number Outstanding at December 28, 2016 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable at December 28, 2016 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Exercise Price $21.00 2,347,791 8.1 $ 21.00 400,471 8.1 $ 21.00 $34.62 15,823 9.4 $ 34.62 — — $ — $36.41 1,108 9.9 $ 36.41 — — $ —
Schedule of equity-based compensation expense recognized	A summary of equity-based compensation expense recognized during fiscal 2016 , 2015 and 2014 is as follows: 2016 2015 2014 Unit appreciation rights $ — $ 11,762 $ — Restricted Class B units — 605 165 Stock options 4,262 4,314 — Performance stock units 1,092 — — Equity-based compensation expense $ 5,354 $ 16,681 $ 165 Total income tax benefit recognized related to equity-based compensation $ 168 $ 482 $ 4
Schedule of unit appreciation rights activity	.
Schedule of restricted class B activity	.
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: 2016 2015 Expected term (years) (1) 5.5 7.5 Expected volatility (2) 50.7 % 35.1 % Risk-free interest rate (3) 1.5 % 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 years 2015 and 2016 is as follows: Stock Options Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life (Years) Outstanding as of December 31, 2014 — $ — Granted 2,622,281 21.00 Exercised — — Forfeited (47,300 ) (21.00 ) Expired — — Outstanding as of December 30, 2015 2,574,981 $ 21.00 Granted 16,931 34.74 Exercised (160,230 ) 21.00 Forfeited (66,960 ) (21.00 ) Expired — — Outstanding as of December 28, 2016 2,364,722 $ 21.10 $ 37,201 8.1 Options vested and exercisable as of December 28, 2016 400,471 $ 21.00 $ 6,339 8.1 Options expected to vest as of December 28, 2016 1,847,242 $ 21.13 $ 29,009 8.1
Schedule of stock options outstanding and exercisable option plans	The following table summarizes information about stock options outstanding and exercisable as December 28, 2016 : Options Outstanding Options Exercisable Number Outstanding at December 28, 2016 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable at December 28, 2016 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Exercise Price $21.00 2,347,791 8.1 $ 21.00 400,471 8.1 $ 21.00 $34.62 15,823 9.4 $ 34.62 — — $ — $36.41 1,108 9.9 $ 36.41 — — $ — Performance Stock Units Under the 2015 Plan, we may grant performance stock units and other types of performance-based equity awards that vest based on the outcome of certain performance criteria that are established and approved by the Compensation Committee of the Board of Directors. The actual number of equity awards earned is based on the level of performance achieved over a predetermined performance period, relative to established financial goals, none of which are considered market conditions. For performance stock units granted during fiscal 2016 , the amount of awards that can be earned range from 0% to 125% of the number of performance stock units granted, based on the achievement of approved financial goals over a one -year performance period. In addition to the performance conditions, performance stock units are also subject to a requisite service period and the awards will vest ratably over three years. The fair value of performance stock units is determined based on the closing market price of our Class A common stock on the date of grant. Compensation expense related to the performance stock units is recognized using a graded-vesting attribution method over the vesting period based on the most probable outcome of the performance conditions. A summary of performance stock unit activity for fiscal 2016 is as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding at beginning of period — $ — Granted 63,600 38.41 Vested — — Forfeited (2,000 ) 38.43 Expired — — Outstanding at end of period 61,600 $ 38.41

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 28, 2016
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The components of income before income taxes are follows: 2016 2015 2014 Domestic $ 20,623 $ 244 $ (3,007 ) Foreign 7,873 6,184 5,787 Income before income taxes $ 28,496 $ 6,428 $ 2,780
Schedule of Components of Income Tax Expense	The components of income tax expense are as follows: 2016 2015 2014 Current income taxes: Federal $ 3,767 $ 2,474 $ — State and local 2,439 1,131 194 Foreign 667 433 561 Total current income taxes 6,873 4,038 755 Deferred income taxes: Federal (48 ) (267 ) — State and local (475 ) (467 ) (93 ) Total deferred income taxes (523 ) (734 ) (93 ) Income tax expense $ 6,350 $ 3,304 $ 662
Reconciliation of income tax expense, US income tax rate	econciliations of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense and the U.S. statutory income tax rate to our effective tax rates are as follows: 2016 2015 2014 Expected U.S. federal income taxes at statutory rate $ 9,689 34.0 % $ 2,186 34.0 % $ 945 34.0 % State and local income taxes, net of federal benefit 1,461 5.1 % 663 10.3 % 101 3.6 % Foreign withholding taxes 667 2.3 % 433 6.7 % 561 20.2 % Non-deductible expenses 25 0.1 % 653 10.2 % — — % Tax credits (779 ) (2.7 )% (141 ) (2.2 )% — — % Rate change impact (1,353 ) (4.7 )% — — % — — % Non-controlling interest (3,765 ) (13.2 )% (490 ) (7.6 )% — — % LLC flow-through structure — — % — — % (976 ) (35.1 )% Other 405 1.4 % — — % 31 1.1 % Income tax expense $ 6,350 22.3 % $ 3,304 51.4 % $ 662 23.8 %
Schedule of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities are as follows: December 28 December 30 Deferred tax assets: Investment in partnership $ 209,648 $ 154,649 Tax Receivable Agreement 110,022 69,513 Deferred rent 561 492 Deferred revenue 53 63 Stock-based compensation 331 218 Net operating loss carryforwards 7,338 334 Tax credits 1,084 — Other assets 108 159 Total gross deferred tax assets 329,145 225,428 Valuation allowance (15,568 ) (23,155 ) Total deferred tax assets, net of valuation allowance 313,577 202,273 Deferred tax liabilities: Property and equipment (370 ) (316 ) Total gross deferred tax liabilities (370 ) (316 ) Net deferred tax assets $ 313,207 $ 201,957

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 28, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A common stock for fiscal 2016 , 2015 and 2014 . 2016 2015 2014 Stock options 125 (1) 2,574,981 (2) — Performance stock units 26,860 (3) — — Shares of Class B common stock 11,253,592 (4) 16,460,741 (4) — (1) Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price. (2) Excluded from the computation of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive. (3) Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the performance conditions were not met for a portion of the fiscal year. (4) Shares of our Class B common stock are considered potentially dilutive shares of Class A common stock. Amounts have been excluded from the computations of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive under the if-converted and two-class methods. The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A common stock for fiscal 2016 , 2015 and 2014 . 2016 2015 2014 Stock options 125 (1) 2,574,981 (2) — Performance stock units 26,860 (3) — — Shares of Class B common stock 11,253,592 (4) 16,460,741 (4) — (1) Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price. (2) Excluded from the computation of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive. (3) Weighted-average number of securities excluded from the computation of diluted earnings per share of Class A common stock because the performance conditions were not met for a portion of the fiscal year. (4) Shares of our Class B common stock are considered potentially dilutive shares of Class A common stock. Amounts have been excluded from the computations of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive under the if-converted and two-class methods.
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 2016 , 2015 and 2014 . 2016 2015 2014 Numerator: Net income $ 22,146 $ 3,124 $ 2,118 Less: net income attributable to non-controlling interests 9,700 11,900 — Net income (loss) attributable to Shake Shack Inc. $ 12,446 $ (8,776 ) $ 2,118 Denominator: Weighted-average shares of Class A common stock outstanding—basic 22,956 13,588 29,977 Effect of dilutive securities: Restricted Class B units — — 145 Stock options 493 — — Weighted-average shares of Class A common stock outstanding—diluted 23,449 13,588 30,122 Earnings per share of Class A common stock—basic $ 0.54 $ (0.65 ) $ 0.07 Earnings per share of Class A common stock—diluted $ 0.53 $ (0.65 ) $ 0.07

SUPPLEMENTAL CASH FLOW INFORM42

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 28, 2016
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow Information	The following table sets forth supplemental cash flow information for fiscal 2016 , 2015 and 2014 : 2016 2015 2014 Cash paid for: Income taxes, net of refunds $ 1,823 $ 416 $ 836 Interest, net of amounts capitalized 54 92 123 Non-cash investing activities: Accrued purchases of property and equipment 6,150 4,904 3,577 Property and equipment acquired through landlord incentives — — 6,000 Capitalized landlord assets for leases where we are deemed the accounting owner 1,985 — — Capitalized equity-based compensation 139 — — Class A common stock issued in connection with the acquisition of the former indirect members of SSE Holdings — 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 5 6 — Cancellation of Class B common stock in connection with the redemption of LLC Interests (5 ) (6 ) — Cancellation of Class B common stock in connection with the USC Merger — (2 ) — Establishment of liabilities under tax receivable agreement 100,063 173,090 — Accrued distributions payable to non-controlling interest holders 607 — —

GEOGRAPHIC INFORMATION (Tables)

GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Dec. 28, 2016
Segment Reporting [Abstract]
Revenue from Customers by Geographic Areas	Revenue by geographic area for fiscal 2016 , 2015 and 2014 is as follows: 2016 2015 2014 United States $ 260,602 $ 184,408 $ 112,743 Other countries 7,873 6,184 5,787 Total revenue $ 268,475 $ 190,592 $ 118,530

SELECTED QUARTERLY FINANCIAL 44

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 28, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following table sets forth certain unaudited financial information for each quarter of fiscal 2016 and 2015 . 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. 2016 First Second Third Fourth Quarter Quarter Quarter Quarter Total revenue $ 54,165 $ 66,472 $ 74,567 $ 73,271 Operating income 4,714 8,933 9,170 4,988 Net income 3,351 6,549 6,789 5,457 Net income attributable to Shake Shack Inc. 1,462 3,298 3,766 3,920 Earnings per share (1) : Basic $ 0.07 $ 0.15 $ 0.16 $ 0.16 Diluted $ 0.07 $ 0.14 $ 0.15 $ 0.15 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 (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.

NATURE OF OPERATIONS - Organiza

NATURE OF OPERATIONS - Organization and Nature of Operations - Franchiser (Details)	Dec. 28, 2016Restaurant
Franchisor Disclosure [Line Items]
Number of Restaurants	114
Company-operated | United States
Franchisor Disclosure [Line Items]
Number of Restaurants	64
Licensed | United States
Franchisor Disclosure [Line Items]
Number of Restaurants	7
Licensed | Other countries
Franchisor Disclosure [Line Items]
Number of Restaurants	43

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, 2015shares	Feb. 04, 2015	Feb. 04, 2015entity	Feb. 04, 2015business	Dec. 30, 2015shares	Dec. 30, 2015shares	Dec. 28, 2016shares	Dec. 30, 2015shares
Class of Stock [Line Items]
Number of entities acquired			2	2
LLC interests acquired	5,968,841				2,848,035		5,207,149	6,003,308
Ownership percent of noncontrolling interest	33.30%	33.30%	33.30%	33.30%	54.60%	54.60%	69.10%	54.60%
Noncontrolling owners ownership percentage	66.70%	66.70%	66.70%	66.70%	45.40%	45.40%	30.90%	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		5,207,149

NATURE OF OPERATIONS - Secondar

NATURE OF OPERATIONS - Secondary Offering (Details) - $ / shares	Feb. 04, 2015	Aug. 31, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015
Class of Stock [Line Items]
Units acquired during the period (shares)	5,968,841		2,848,035	5,207,149	6,003,308
Ownership percent of noncontrolling interest	33.30%		54.60%	69.10%	54.60%
Noncontrolling owners ownership percentage	66.70%		45.40%	30.90%	45.40%
Class A Common Stock | Common stock
Class of Stock [Line Items]
Redemptions (shares)			2,848,035	5,207,149
Class B Common Stock | Common stock
Class of Stock [Line Items]
Effect of redemption (shares)	5,968,841		2,848,035	5,207,149
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	5,207,149
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. 28, 2016	Dec. 30, 2015
Class of Stock [Line Items]
Units acquired during the period (shares)	5,968,841		2,848,035		5,207,149	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		5,207,149
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 - Basis of Presentation (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Net assets of SSE Holdings	$ 158,845	$ 124,214

SUMMARY OF SIGNIFICANT ACCOUN51

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fiscal Year (Details)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Fiscal period duration	364 days	364 days	371 days

SUMMARY OF SIGNIFICANT ACCOUN52

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment Reporting (Details)	12 Months Ended
	Dec. 28, 2016operating_segmentreportable_segment
Accounting Policies [Abstract]
Number of operating segments | operating_segment	1
Number of reportable segments | reportable_segment	1

SUMMARY OF SIGNIFICANT ACCOUN53

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
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 ACCOUN54

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Assets (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Accounting Policies [Abstract]
Indefinite-lived intangible assets	$ 701	$ 701

SUMMARY OF SIGNIFICANT ACCOUN55

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Leases (Details)	3 Months Ended	12 Months Ended
	Apr. 01, 2015	Dec. 28, 2016renewal_option
Operating Leased Assets [Line Items]
Number of sale leaseback transactions	0	8
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 ACCOUN56

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Income Taxes (Details) - USD ($)	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Valuation allowance	$ 15,568,000	$ 23,155,000	$ 0

SUMMARY OF SIGNIFICANT ACCOUN57

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Advertising and promotions	$ 147	$ 149	$ 87

FAIR VALUE MEASUREMENTS - Cash,

FAIR VALUE MEASUREMENTS - Cash, Cash Equivalents and Marketable Securities (Details) - USD ($)		12 Months Ended
		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013	Dec. 26, 2012
Schedule of Available-for-sale Securities [Line Items]
Gross proceeds from sales and redemptions		$ 938,000	$ 0	$ 0
Dividend income		296,000	0	0
Interest income		88,000	7,000	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		1,244,000	2,397,000
Cash cost basis		11,607,000	70,849,000		$ 2,677,000	$ 13,076,000
Cash and cash equivalents fair value		11,607,000	70,849,000
Gross Unrealized Gains		3,000	1,000
Gross Unrealized Losses		(30,000)	(12,000)
Fair value of marketable securities		62,678,000	2,386,000
Total cost basis		74,312,000	73,246,000
Total fair value		74,285,000	73,235,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(10,000)	(12,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		540,000	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(20,000)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		1,784,000	2,397,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(30,000)	(12,000)
Marketable Securities, Realized Gain (Loss)		(7,000)	0	0
Available-for-sale Securities, Gross Realized Gain (Loss)		377,000	7,000	0
Available-for-sale Securities, Amortized Cost Basis, Securities Sold		956,000
Available-for-sale Securities, Gross Realized Gains		2,000
Available-for-sale Securities, Gross Realized Losses		(20,000)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	[1]	19,000	0	$ 0
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		1,244,000	2,397,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(10,000)	(12,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		540,000	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(20,000)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		1,784,000	2,397,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(30,000)	(12,000)
Fair Value, Inputs, Level 1 | Mutual Fund
Schedule of Available-for-sale Securities [Line Items]
Cash cost basis		60,232,000
Fair value of marketable securities		60,232,000
Fair Value, Inputs, Level 2 | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Marketable securities cost Basis		2,473,000	2,397,000
Gross Unrealized Gains		3,000	1,000
Gross Unrealized Losses		(30,000)	(12,000)
Fair value of marketable securities		2,446,000	2,386,000
Cash
Schedule of Available-for-sale Securities [Line Items]
Cash cost basis		6,322,000	70,816,000
Cash and cash equivalents fair value		6,322,000	70,816,000
Money market funds | Fair Value, Inputs, Level 1
Schedule of Available-for-sale Securities [Line Items]
Cash cost basis		5,285,000	33,000
Cash and cash equivalents fair value		$ 5,285,000	$ 33,000
[1]	Net of tax benefit of $0 for fiscal years ended December 28, 2016, December 30, 2015 and December 31, 2014.

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Accumulated Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	$ 27,000	$ 11,000
Fair Value	62,678,000	2,386,000
Impairment charges	0	0	$ 0
Interest income	88,000	7,000	0
Realized gains (loss) on available-for-sale securities	377,000	7,000	0
Available-for-sale securities sold	$ 938,000	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Esti

FAIR VALUE MEASUREMENTS - Estimated Fair Value of Investments (Details) $ in Thousands	Dec. 28, 2016USD ($)
Fair Value Disclosures [Abstract]
Due within one year	$ 1,807
Due after one year through 5 years	639
Due after 5 years through 10 years	0
Due after 10 years	0
Total	$ 2,446

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Receivables [Abstract]
Landlord receivables	$ 2,606	$ 1,380
Licensing receivables	1,278	1,669
Credit card receivables	1,589	1,023
Other receivables	533	145
Accounts receivable	$ 6,006	$ 4,217

ACCOUNTS RECEIVABLE - Addition

ACCOUNTS RECEIVABLE - Additional Information (Details) - USD ($)	Dec. 28, 2016	Dec. 30, 2015
Receivables [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Inventory [Line Items]
Inventories	$ 806	$ 543
Food
Inventory [Line Items]
Inventories	543	328
Wine
Inventory [Line Items]
Inventories	47	30
Beer
Inventory [Line Items]
Inventories	58	46
Beverages
Inventory [Line Items]
Inventories	79	57
Retail merchandise
Inventory [Line Items]
Inventories	$ 79	$ 82

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 173,385	$ 116,560
Less: accumulated depreciation	(37,121)	(23,519)
Property and equipment, net	136,264	93,041
Depreciation	14,502	10,222	$ 5,809
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	120,629	82,904
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	23,194	16,903
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,342	4,965
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,710	5,197
Construction in progress (includes assets under construction from deemed landlord financing)
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 13,510	$ 6,591

SUPPLEMENTAL BALANCE SHEET IN65

SUPPLEMENTAL BALANCE SHEET INFORMATION - (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Supplemental Balance Sheet Disclosures [Abstract]
Sales tax payable	$ 1,324	$ 1,073
Current portion of liabilities under tax receivable agreement	4,580	2,157
Gift card liability	1,153	833
Other	3,116	551
Other current liabilities	$ 10,173	$ 4,614

DEBT (Details)

DEBT (Details) - USD ($)	Feb. 04, 2015	May 31, 2016	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014	Mar. 31, 2013
Debt Instrument [Line Items]
Proceeds from Revolving Credit Facility			$ 0	$ 4,000,000	$ 32,000,000
Payments on revolving credit facility			0	36,000,000	0
Notes payable			0	313,000
Interest costs incurred			374,000	440,000	365,000
Interest costs capitalized			0	108,000	$ 0
Notes payable
Debt Instrument [Line Items]
Notes payable face amount						$ 313,000
Stated interest rate						5.00%
Notes payable			$ 0	$ 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
Line of Credit Facility, Remaining Borrowing Capacity			19,920,000
Revolving Credit Facility | Letter of credit | Line of credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 10,000,000
Current borrowing capacity			$ 80,000
Revolving Credit Facility | Minimum | Line of credit | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate		2.30%
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		3.30%
Revolving Credit Facility | Maximum | Line of credit | Prime rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.80%

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Apr. 01, 2015	Dec. 28, 2016USD ($)	Dec. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Leases [Abstract]
Number of sale leaseback transactions	0	8
Common area maintenance costs, real estate taxes, and other occocupancy costs not included in rent expense		$ 3,229	$ 2,119	$ 1,111
Deemed Landlord Financing Liability		$ 2,007	$ 0

LEASES - Summary of Rent Expens

LEASES - Summary of Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Leases [Abstract]
Minimum rent	$ 15,408	$ 10,796	$ 6,497
Deferred rent	2,122	1,482	2,830
Contingent rent	4,294	2,959	1,883
Total rent expense	$ 21,824	$ 15,237	$ 11,210

LEASES - Schedule of Future Min

LEASES - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 28, 2016USD ($)
Leases [Abstract]
2,016	$ 20,688
Minimum future rental payments, lease financing arrangements, Year 1	612
2,017	21,872
Minimum future rental payments, lease financing arrangements, Year 2	1,484
2,018	22,173
Minimum future rental payments lease financing arrangements Year 3	1,614
2,019	21,766
Minimum future rental payments, lease financing arrangements, Year 4	1,642
2,020	21,965
Minimum future rental payments, lease financing arrangements, Year 5	1,670
Thereafter	123,372
Minimum future rental payments, lease financing arrangements, Thereafter	11,175
Total minimum lease payments	231,836
Total minimum future rental payments, lease financing arrangements	$ 18,197

EMPLOYEE BENEFIT PLANS - Deferr

EMPLOYEE BENEFIT PLANS - Deferred Compensation (Details) - Executive - Deferred Bonus - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2015	Dec. 28, 2016	Dec. 30, 2015	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. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 257,000	$ 238,000	$ 132,000
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. 28, 2016USD ($)$ / sharesshares	Dec. 30, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)
Class of Stock [Line Items]
Common stock, shares authorized
Common stock par value (in dollars per share) | $ / shares
Preferred stock, shares authorized	10,000,000		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		5,207,149	6,003,308
Member distribution threshold, percentage		27.30%
Member distributions | $	$ 11,125						$ 0	$ 11,125	$ 27,070
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	200,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.001		$ 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	35,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.001		$ 0		$ 0	$ 0	$ 0.001	$ 0
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		5,207,149
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		5,207,149
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		5,207,149
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)	Feb. 04, 2015shares	Feb. 04, 2015	Feb. 04, 2015entity	Feb. 04, 2015business	Dec. 30, 2015shares	Aug. 31, 2015shares	Feb. 28, 2015shares	Dec. 30, 2015shares	Dec. 30, 2015shares	Dec. 28, 2016shares	Dec. 30, 2015shares
Noncontrolling Interest [Line Items]
Weighted average ownership percentage										36.80%	61.00%
Units purchased during the period (shares)							5,750,000
Units acquired during the period (shares)	5,968,841							2,848,035		5,207,149	6,003,308
Number of entities acquired			2	2
LLC interests issued for share-based compensation (shares)	339,306
Ownership percent of noncontrolling interest	33.30%	33.30%	33.30%	33.30%	54.60%			54.60%	54.60%	69.10%	54.60%
Class A Common Stock
Noncontrolling Interest [Line Items]
Ratio of common stock to limited liability company interest		1
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				1,727,804				339,306	339,306
Secondary offering
Noncontrolling Interest [Line Items]
Units acquired during the period (shares)						3,155,273
Limited Liability Company
Noncontrolling Interest [Line Items]
Number of units redeemed (shares)								2,848,035		5,207,149
Limited Liability Company | Secondary offering
Noncontrolling Interest [Line Items]
Number of units redeemed (shares)						3,155,273
Stock options
Noncontrolling Interest [Line Items]
Units acquired during the period (shares)										154,976	0

NON-CONTROLLING INTERESTS - Own

NON-CONTROLLING INTERESTS - Ownership Interest in SSE Holdings (Details) - shares	Dec. 28, 2016	Dec. 30, 2015	Feb. 04, 2015
Noncontrolling Interest [Abstract]
Number of LLC Interests held by Shake Shack Inc.	25,151,384	19,789,259
Number of LLC Interests held by Shake Shack Inc. (in percentage)	69.10%	54.60%	33.30%
Number of LLC Interests held by non-controlling interest holders	11,253,592	16,460,741
Number of LLC Interests held by non-controlling interest holders (in percentage)	30.90%	45.40%	66.70%
Total LLC Interests outstanding	36,404,976	36,250,000
Total LLC Interests outstanding (in percentage)	100.00%	100.00%

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. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 30, 2015	Dec. 28, 2016		Dec. 30, 2015		Dec. 31, 2014
Noncontrolling Interest [Line Items]
Net income (loss) attributable to Shake Shack Inc.	$ 3,920	$ 3,766	$ 3,298	$ 1,462	$ 1,246	$ 1,528	$ 1,118	$ (12,668)		$ 12,446		$ (8,776)		$ 2,118
Net income (loss) attributable to Shake Shack Inc.										12,436		(8,781)		2,118
Unrealized holding losses on available-for-sale securities									$ (11)	(16)	[1]	(11)	[1]	0	[1]
Total effect of changes in ownership interest on equity attributable to Shake Shack Inc.										30,247		(57,134)		2,118
Accumulated Other Comprehensive Loss
Noncontrolling Interest [Line Items]
Unrealized holding losses on available-for-sale securities									$ (5)	(10)		(5)		0
Unit appreciation rights
Noncontrolling Interest [Line Items]
Transfers (to) from non-controlling interests										0		987		0
Stock options
Noncontrolling Interest [Line Items]
Transfers (to) from non-controlling interests										825
IPO
Noncontrolling Interest [Line Items]
Transfers (to) from non-controlling interests										0		(75,182)		0
Redemption or Exchange of Units
Noncontrolling Interest [Line Items]
Transfers (to) from non-controlling interests										16,986		19,934		0
USC Merger
Noncontrolling Interest [Line Items]
Transfers (to) from non-controlling interests										$ 0		$ 5,908		$ 0
[1]	Net of tax benefit of $0 for fiscal years ended December 28, 2016, December 30, 2015 and December 31, 2014.

EQUITY-BASED COMPENSATION - Sch

EQUITY-BASED COMPENSATION - Schedule of compensation expense recognized (Details) - USD ($)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 5,354,000	$ 16,681,000	$ 165,000
Total income tax benefit recognized related to equity-based compensation	168,000	482,000	4,000
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	0	11,762,000	0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	4,262,000	4,314,000	0
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 1,092,000	$ 0	$ 0

EQUITY-BASED COMPENSATION - Nar

EQUITY-BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 04, 2015	Dec. 30, 2015	Feb. 03, 2015	Jan. 31, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense						$ 5,354	$ 16,681	$ 165
Equity based compensation						139	0	0
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense						0	11,762	0
Restricted Class B units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense						0	$ 605	$ 165
Granted (in USD per share)							$ 0	$ 0
Stock options outstanding		0			0		0	0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense						4,262	$ 4,314	$ 0
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense						$ 1,092	$ 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
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	1,727,804			339,306	339,306
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
Unit appreciation rights vested and settled							22,554
Stock options outstanding		0			0		0	0
2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted in the period						16,931	2,622,281
Weighted average exercise price for stock options granted (in USD per share)						$ 34.74	$ 21
Stock options outstanding		2,574,981			2,574,981	2,364,722	2,574,981	0
Stock options exercisable						400,471
Unrecognized compensation expense (USD)						$ 12,621
Weighted-average period for recognition compensation expense						3 years 25 days
Cash received from stock option exercises						$ 3,194
2015 Incentive Award Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield						0.00%	0.00%
2015 Incentive Award Plan | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period						3 years
Granted (in USD per share)						$ 38.41
Restricted class B units weighted average grant date fair value vested (in USD per share)						$ 0
Performance period						1 year
Weighted-average period for recognition compensation expense						2 years 4 months 3 days
Performance shares granted (in shares)		0			0	61,600	0	0
Performance stock vested (in shares)						0
Shares expected to be recognized						$ 1,591
2015 Incentive Award Plan | Minimum | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of awards						0.00%
2015 Incentive Award Plan | Maximum | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of awards						125.00%

EQUITY-BASED COMPENSATION - S78

EQUITY-BASED COMPENSATION - Schedule of Unit Appreciation Rights (Details)	12 Months Ended
	Dec. 30, 2015shares
Unit Appreciation Rights Plan | Unit appreciation rights vested and settled
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested and settled (in shares)	(22,554)

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. 28, 2016	Dec. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	5 years 6 months	7 years 6 months
Expected volatility	50.70%	35.10%
Risk-free interest rate	1.50%	1.60%
Dividend yield	0.00%	0.00%

EQUITY-BASED COMPENSATION - S80

EQUITY-BASED COMPENSATION - Schedule of Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
2015 Incentive Award Plan
Stock Options
Outstanding at beginning of period (in shares)	2,574,981	0
Granted (in shares)	16,931	2,622,281
Exercised (in shares)	(160,230)	0
Forfeited (in shares)	(66,960)	(47,300)
Expired (in shares)	0	0
Outstanding at end of period (in shares)	2,364,722	2,574,981
Options exercisable at end of period (in shares)	400,471
Options expected to vest (in shares)	1,847,242
Weighted Average Exercise Price
Outstanding at beginning of period (in USD per share)	$ 21	$ 0
Granted (in USD per share)	34.74	21
Exercised (in USD per share)	21	0
Forfeited (in USD per share)	(21)	(21)
Expired (in USD per share)	0	0
Outstanding at end of period (in USD per share)	21.10	$ 21
Options exercisable at end of year (in USD per share)	21
Options expected to vest (in USD per share)	$ 21.13
Aggregate Intrinsic Value
Outstanding at end of period	$ 37,201
Options vested and exercisable as of December 28, 2016	6,339
Options expected to vest	$ 29,009
Weighted Average Remaining Contractual Life (Years)
Outstanding at end of period	8 years 1 month 4 days
Options exercisable at end of year	8 years 1 month	0 years
Options expected to vest	8 years 1 month 5 days
Stock options
Stock Options
Nonvested beginning balance (in shares)	2,574,981	0
Nonvested ending balance (in shares)	1,964,251	2,574,981
Options exercisable at end of period (in shares)	(562,296)	0
Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value	$ 8.66	$ 8.53	$ 0
Options exercisable at end of year (in USD per share)	$ 8.32	$ 0
Weighted Average Remaining Contractual Life (Years)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares	(65,365)	(47,300)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value	$ 8.59	$ 8.59
Stock options | 2015 Incentive Award Plan
Stock Options
Granted (in shares)	16,931	2,622,281
Weighted Average Exercise Price
Granted (in USD per share)	$ 16.32	$ 8.53

EQUITY-BASED COMPENSATION - Sto

EQUITY-BASED COMPENSATION - Stock Options Outstanding and Exercisable (Details) - 2015 Incentive Award Plan	12 Months Ended
	Dec. 28, 2016$ / sharesshares
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	2,347,791
Weighted Average Remaining Contractual Life (Years)	8 years 1 month
Weighted Average Exercise Price (in USD per share)	$ 21
Options Exercisable
Number Exercisable (in shares) | shares	400,471
Weighted Average Remaining Contractual Life (Years)	8 years 1 month
Weighted Average Exercise Price (in USD per share)	$ 21
Thirty-Four Point Sixty Two Dollars
Options Outstanding
Number Outstanding (in shares) | shares	15,823
Weighted Average Remaining Contractual Life (Years)	9 years 4 months 11 days
Weighted Average Exercise Price (in USD per share)	$ 34.62
Thirty-Six Point Forty One Dollars
Options Outstanding
Number Outstanding (in shares) | shares	1,108
Weighted Average Remaining Contractual Life (Years)	9 years 10 months 16 days
Weighted Average Exercise Price (in USD per share)	$ 36.41
Performance Shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Expired (in shares) | shares	0
Options Exercisable
Share-based Compensation Arrangements by Share-based Payment Award, Non-Option Equity Instruments, Forfeited, Weighted Average Grant Price	$ 0

EQUITY-BASED COMPENSATION - Sum

EQUITY-BASED COMPENSATION - Summary of Performance Stock Activity (Details) - 2015 Incentive Award Plan - Performance Shares - $ / shares	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Outstanding at beginning of period (in shares)	0	0
Granted (in shares)	63,600
Vested (in shares)	0
Forfeited (in shares)	(2,000)
Expired (in shares)	0
Outstanding at end of period (in shares)	61,600	0
Stock Options
Outstanding at beginning of period (in USD per share)	$ 0
Granted (in USD per share)	38.41
Vested (in USD per share)	0
Forfeited (in USD per share)	38.43
Expired (in USD per share)	0
Outstanding at end of period (in USD per share)	$ 38.41	$ 0

INCOME TAXES - Schedule of Com

INCOME TAXES - Schedule of Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Domestic	$ 20,623	$ 244	$ (3,007)
Foreign	7,873	6,184	5,787
Income before income taxes	$ 28,496	$ 6,428	$ 2,780

INCOME TAXES - Schedule of Comp

INCOME TAXES - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Current income taxes:
Federal	$ 3,767	$ 2,474	$ 0
State and local	2,439	1,131	194
Foreign	667	433	561
Total current income taxes	6,873	4,038	755
Deferred income taxes:
Federal	(48)	(267)	0
State and local	(475)	(467)	(93)
Total deferred income taxes	(523)	(734)	(93)
Income tax expense	$ 6,350	$ 3,304	$ 662

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
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	$ 9,689	$ 2,186	$ 945
State and local income taxes, net of federal benefit	$ 1,461	$ 663	$ 101
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	5.10%	10.30%	3.60%
Foreign withholding taxes	$ 667	$ 433	$ 561
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	2.30%	6.70%	20.20%
Non-deductible expenses	$ 25	$ 653	$ 0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	0.10%	10.20%	0.00%
Tax credits	$ (779)	$ (141)	$ 0
Effective Income Tax Rate Reconciliation, Tax Credit, Percent	(2.70%)	(2.20%)	(0.00%)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	$ (1,353)	$ 0	$ 0
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	(4.70%)	0.00%	0.00%
Non-controlling interest	$ (3,765)	$ (490)	$ 0
Effective Income Tax Rate Reconciliation, Noncontrolling Interest Income (Loss), Percent	(13.20%)	(7.60%)	0.00%
LLC flow-through structure	$ 0	$ 0	$ (976)
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent	0.00%	0.00%	(35.10%)
Other	$ 405	$ 0	$ 31
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	1.40%	0.00%	1.10%
Income tax expense	$ 6,350	$ 3,304	$ 662
Effective income tax rate (percent)	22.30%	51.40%	23.80%

INCOME TAXES- Schedule of Defer

INCOME TAXES- Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Deferred Tax Asset, Investment in Partnership	$ 209,648,000	$ 154,649,000
Deferred tax assets:
Tax Receivable Agreement	110,022,000	69,513,000
Deferred rent	561,000	492,000
Deferred revenue	53,000	63,000
Stock-based compensation	331,000	218,000
Net operating loss carryforwards	7,338,000	334,000
Deferred Tax Assets, Tax Credit Carryforwards	1,084,000	0
Other assets	108,000	159,000
Total gross deferred tax assets	329,145,000	225,428,000
Valuation allowance	(15,568,000)	(23,155,000)	$ 0
Total deferred tax assets, net of valuation allowance	313,577,000	202,273,000
Deferred tax liabilities:
Deferred Tax Liabilities, Property, Plant and Equipment	(370,000)	(316,000)
Deferred Tax Liabilities, Gross	(370,000)	(316,000)
Net deferred tax assets	$ 313,207,000	$ 201,957,000

INCOME TAXES - (Narrative) (De

INCOME TAXES - (Narrative) (Details) - USD ($)	Feb. 04, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards, Domestic			$ 19,019,000
Deferred Tax Assets, Operating Loss Carryforwards, State and Local			$ 197,201,000
Effective income tax rate (percent)			22.30%	51.40%	23.80%
Net operating loss carryforwards		$ 334,000	$ 7,338,000	$ 334,000
Number of LLC interests (shares)			5,362,125
Additional Deferred Tax Asset Recognized, Investment in Partnership			$ 67,580,000
Reduction in basis due to amortization of deferred tax asset related to the investment in partnership [Line Items]			12,269,000
Valuation allowance		(23,155,000)	(15,568,000)	(23,155,000)	$ 0
Additional Deferred Tax Asset Recognized, Tax Receivable Agreement			40,094,000
Deferred tax asset, tax receivable agreement		69,513,000	110,022,000	69,513,000
Increase (decrease) in valuation allowance			(7,587,000)
Deferred income taxes		201,957,000	313,207,000	201,957,000
Tax receivable agreement liability			272,482,000
Uncertain tax positions		$ 0	$ 0	$ 0
Percentage of tax benefits due to equity owners			85.00%
Tax receivable agreement amount paid			$ 0.15
LLC interests acquired	5,968,841	2,848,035	5,207,149	6,003,308
Establishment of liabilities under tax receivable agreement			$ 100,063,000	$ 173,090,000	0
Current portion of liabilities under tax receivable agreement		$ 2,157,000	4,580,000	2,157,000
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount			$ (1,353,000)	$ 0	$ 0

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares	Feb. 04, 2015	Dec. 30, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares				125	2,574,981	0
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	1,727,804	339,306	339,306
Common stock | Class B Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares issued during the period	30,160,694
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. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income		$ (13,049)	$ 5,457	$ 6,789	$ 6,549	$ 3,351	$ 3,046	$ 6,193	$ 5,145	$ (11,260)	$ 16,173	$ 22,146	$ 3,124	$ 2,118
Less: net income attributable to non-controlling interests												9,700	11,900	0
NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC.			$ 3,920	$ 3,766	$ 3,298	$ 1,462	$ 1,246	$ 1,528	$ 1,118	$ (12,668)		$ 12,446	$ (8,776)	$ 2,118
Denominator:
Weighted-average shares of Class A common stock outstanding—basic (shares)	[1]											22,956	13,588	29,977
Effect of dilutive securities:
Weighted-average shares of Class A common stock outstanding—diluted (shares)	[1]											23,449	13,588	30,122
Earnings per share of Class A common stock—basic (in dollars per share)	[1]											$ 0.54	$ (0.65)	$ 0.07
Earnings per share of Class A common stock—diluted (in dollars per share)	[1]											$ 0.53	$ (0.65)	$ 0.07
Restricted Class B Units
Effect of dilutive securities:
Restricted Class B units (shares)												0	0	145
Stock options
Effect of dilutive securities:
Restricted Class B units (shares)												493	0	0
[1]	Amounts for fiscal year ended December 31, 2014 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.

EARNINGS PER SHARE EARNINGS PER

EARNINGS PER SHARE EARNINGS PER SHARE - Antidilutive Securities (Details) (Details) - shares	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	125	2,574,981	0
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	26,860	0	0
Class B Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	11,253,592	16,460,741	0

SUPPLEMENTAL CASH FLOW INFORM91

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Cash paid for:
Income taxes, net of refunds	$ 1,823	$ 416	$ 836
Interest, net of amounts capitalized	54	92	123
Non-cash investing activities:
Accrued purchases of property and equipment	6,150	4,904	3,577
Property and equipment acquired through landlord incentives	0	0	6,000
Noncash Deemed Landlord Financing	1,985	0	0
Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount	139	0	0
Non-cash financing activities:
Establishment of liabilities under tax receivable agreement	100,063	173,090	0
Accrued Distributions to Noncontrolling Interests	607	0	0
IPO And Organizational Transaction | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	0	6	0
IPO And Organizational Transaction | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock		(6)	0
Secondary Offering and Redemption of Units | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	5	6	0
Secondary Offering and Redemption of Units | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	(5)	(6)	0
USC Merger | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	0	2	0
USC Merger | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	0	(2)	0
Parent Company | IPO And Organizational Transaction | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	0	6	0
Parent Company | IPO And Organizational Transaction | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	0	(6)	0
Parent Company | Secondary Offering and Redemption of Units | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	18,944	19,933	0
Parent Company | Secondary Offering and Redemption of Units | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock		(6)	0
Parent Company | USC Merger | Class A Common Stock
Non-cash investing activities:
Class A common stock issued	0	2	0
Parent Company | USC Merger | Class B Common Stock
Non-cash financing activities:
Cancellation of Class B common stock	$ 0	$ (2)	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	1 Months Ended	12 Months Ended
	Nov. 30, 2015manager	Dec. 28, 2016USD ($)	Dec. 31, 2013USD ($)
Loss Contingencies [Line Items]
Litigation Settlement, Expense		$ 20,000
Percentage of tax benefits due to equity owners		85.00%
Tax receivable agreement liability		$ 272,482,000
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)	Feb. 04, 2015USD ($)	Feb. 03, 2015USD ($)	Dec. 28, 2016USD ($)renewal_option	Dec. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Expenses from transactions with related party			$ 0	$ 8,000	$ 0
Amounts due to related parties			$ 0		0
Percentage of tax benefits due to equity owners			85.00%
Tax receivable agreement amount paid			$ 0.15
Tax receivable agreement liability			272,482,000
Payments to Noncontrolling Interests			1,745,000	0	0
Partners' Capital Account, Distributions	$ 11,125,000	$ 11,125,000			$ 27,070,000
Distributions to Noncontrolling Interests Payable			607,000	0
Share Our Strength
Related Party Transaction [Line Items]
Expenses from transactions with related party			20,000
Affiliated Entity
Related Party Transaction [Line Items]
Management fee percentage					2.50%
General and administrative expenses			10,000	157,000	$ 490,000
Amounts due to related parties			1,000	2,000
Due from related parties, current			0
Charitable campaign flow through			587,000	504,276	338,346
Affiliated Entity | Management fee
Related Party Transaction [Line Items]
Expenses from transactions with related party			0		2,927,000
Affiliated Entity | Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party			0		38,000
Affiliated Entity | Self insurance health care expense
Related Party Transaction [Line Items]
Expenses from transactions with related party			$ 0	146,000	1,306,000
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			$ 309,000	282,000	218,000
Due from related parties, current			11,000	0
Revenue from related parties				0
Madison Square Park Conservancy | Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party			1,062,000	692,000	528,000
Due to MSP Conservancy, Current			1,000	17,000
Madison Square Park Conservancy | Share Our Strength
Related Party Transaction [Line Items]
Expenses from transactions with related party			$ 117,000	$ 109,000	$ 69,000

GEOGRAPHIC INFORMATION (Details

GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 73,271	$ 74,567	$ 66,472	$ 54,165	$ 51,061	$ 53,273	$ 48,450	$ 37,808	$ 268,475	$ 190,592	$ 118,530
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									260,602	184,408	112,743
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 7,873	$ 6,184	$ 5,787

SELECTED QUARTERLY FINANCIAL 95

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. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Total revenue		$ 73,271	$ 74,567	$ 66,472	$ 54,165	$ 51,061	$ 53,273	$ 48,450	$ 37,808		$ 268,475	$ 190,592	$ 118,530
Operating income		4,988	9,170	8,933	4,714	3,654	7,804	6,244	(10,949)		27,805	6,753	3,143
Net income	$ (13,049)	5,457	6,789	6,549	3,351	3,046	6,193	5,145	(11,260)	$ 16,173	22,146	3,124	2,118
Net income attributable to Shake Shack Inc.		$ 3,920	$ 3,766	$ 3,298	$ 1,462	$ 1,246	$ 1,528	$ 1,118	$ (12,668)		$ 12,446	$ (8,776)	$ 2,118
Earnings (loss) per share
Basic (in dollars per share)		$ 0.16	$ 0.16	$ 0.15	$ 0.07	$ 0.08	$ 0.11	$ 0.09	$ (1.06)
Diluted (in dollars per share)		$ 0.15	$ 0.15	$ 0.14	$ 0.07	$ 0.07	$ 0.10	$ 0.08	$ (1.06)
Fiscal period duration											364 days	364 days	371 days

SCHEDULE I_ CONDENSED FINANCI96

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. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Income taxes, net of refunds				$ 1,823	$ 416	$ 836
Accrued contribution related to stock option exercises				1,116	0	0
Non-cash Contribution Made In Connection With Equity Awards Granted To Employees Of SSE Holdings				5,304	2,355	0
Tax receivable agreement liability				$ 272,482
Percentage of tax benefits due to equity owners				85.00%
IPO
Class of Stock [Line Items]
Percentage of tax benefits due to equity owners				85.00%
Class A Common Stock | IPO And Organizational Transaction
Class of Stock [Line Items]
Class A common stock issued				$ 0	6	0
Class A Common Stock | USC Merger
Class of Stock [Line Items]
Class A common stock issued				0	2	0
Class A Common Stock | Secondary Offering and Redemption of Units
Class of Stock [Line Items]
Class A common stock issued				5	6	0
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
Class A Common Stock | Common stock | USC Merger
Class of Stock [Line Items]
Shares issued during the period		1,727,804
Class B Common Stock | IPO And Organizational Transaction
Class of Stock [Line Items]
Cancellation of Class B common stock					(6)	0
Class B Common Stock | USC Merger
Class of Stock [Line Items]
Cancellation of Class B common stock				0	(2)	0
Class B Common Stock | Secondary Offering and Redemption of Units
Class of Stock [Line Items]
Cancellation of Class B common stock				(5)	(6)	0
Class B Common Stock | Common stock
Class of Stock [Line Items]
Shares issued during the period	30,160,694
Parent Company
Class of Stock [Line Items]
Accounts Payable, Related Parties		$ 0	$ 0	1,655	0
Due from SSE Holdings		3,979	3,979	0	3,979
Intercompany revenue				1,603		0
Equity in net income of subsidiaries				16,982	6,906	0
Tax receivable agreement liability		173,090	173,090	$ 272,482	173,090
Percentage of tax benefits due to equity owners				85.00%
Parent Company | Class A Common Stock | IPO And Organizational Transaction
Class of Stock [Line Items]
Class A common stock issued				$ 0	6	0
Parent Company | Class A Common Stock | USC Merger
Class of Stock [Line Items]
Class A common stock issued				0	2	0
Parent Company | Class A Common Stock | Secondary Offering and Redemption of Units
Class of Stock [Line Items]
Class A common stock issued				18,944	19,933	0
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
Parent Company | Class B Common Stock | IPO And Organizational Transaction
Class of Stock [Line Items]
Cancellation of Class B common stock				0	(6)	0
Parent Company | Class B Common Stock | USC Merger
Class of Stock [Line Items]
Cancellation of Class B common stock				0	(2)	0
Parent Company | Class B Common Stock | Secondary Offering and Redemption of Units
Class of Stock [Line Items]
Cancellation of Class B common stock					(6)	0
Consolidation, Eliminations | Parent Company
Class of Stock [Line Items]
Income taxes, net of refunds				576	0	0
Intercompany revenue				1,603	1,336
Equity in net income of subsidiaries				16,982
Tax receivable agreement liability		$ 173,090	$ 173,090	$ 100,063	$ 173,090	$ 0

SCHEDULE I_ CONDENSED FINANCI97

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - BALANCE SHEET ADDITIONAL INFORMATION (Details) - $ / shares	Dec. 28, 2016	Dec. 30, 2015	Feb. 04, 2015
Condensed Balance Sheet Statements, Captions [Line Items]
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock par value (in dollars per share)
Common stock, shares authorized
Common stock, shares, issued
Common stock, shares, outstanding
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	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000	200,000,000
Common stock, shares, issued	25,151,384	19,789,259
Common stock, shares, outstanding	25,151,384	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	$ 0.001
Common stock, shares authorized	35,000,000	35,000,000	35,000,000
Common stock, shares, issued	11,253,592	16,460,741
Common stock, shares, outstanding	11,253,592	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 FINANCI98

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - STATEMENTS OF COMPREHENSIVE INCOME (Details) - USD ($)		1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
		Feb. 03, 2015	Dec. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 30, 2015	Dec. 28, 2016		Dec. 30, 2015		Dec. 31, 2014
Condensed Statement of Income Captions [Line Items]
Net income		$ (13,049,000)	$ 5,457,000	$ 6,789,000	$ 6,549,000	$ 3,351,000	$ 3,046,000	$ 6,193,000	$ 5,145,000	$ (11,260,000)	$ 16,173,000	$ 22,146,000		$ 3,124,000		$ 2,118,000
Other comprehensive loss:
Income tax benefit												0		0		0
OTHER COMPREHENSIVE LOSS, NET OF TAX											$ (11,000)	(16,000)	[1]	(11,000)	[1]	0	[1]
COMPREHENSIVE INCOME												22,130,000		3,113,000		2,118,000
Unrealized holding losses on available-for-sale securities	[1]											(35,000)		(11,000)		0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	[1]											19,000		0		0
Parent Company
Condensed Statement of Income Captions [Line Items]
Net income												12,446,000		4,273,000		0
Other comprehensive loss:
OTHER COMPREHENSIVE LOSS, NET OF TAX	[1]											(10,000)		(5,000)		0
COMPREHENSIVE INCOME												12,436,000		4,268,000		0
Unrealized holding losses on available-for-sale securities	[1]											(22,000)		(5,000)		0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	[1]											$ 12,000		$ 0		$ 0
[1]	Net of tax benefit of $0 for fiscal years ended December 28, 2016, December 30, 2015 and December 31, 2014.

SCHEDULE I_ CONDENSED FINANCI99

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - BALANCE SHEET (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014	Dec. 25, 2013
Current assets:
Accounts receivable	$ 6,006	$ 4,217
Total current assets	83,944	78,934
Deferred income taxes, net	313,207	201,957
TOTAL ASSETS	538,194	379,547
Current liabilities:
Accrued expenses	8,538	6,801
Current portion of liabilities under tax receivable agreement	4,580	2,157
Total current liabilities	31,716	24,005
Total liabilities	336,841	222,528
Liabilities under tax receivable agreement, net of current portion	267,902	170,933
Commitments and contingencies
Stockholders' equity:
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 28, 2016 and December 30, 2015, respectively.	0	0
Additional paid-in capital	135,448	96,311
Retained earnings	16,719	4,273
Accumulated other comprehensive loss	(15)	(5)
Total stockholders' equity	201,353	157,019	$ 12,600	$ 37,387
TOTAL LIABILITIES AND STOCKHOLDERS'	538,194	379,547
Class A Common Stock
Stockholders' equity:
Common stock	25	20
Class B Common Stock
Stockholders' equity:
Common stock	11	16
Parent Company
Current assets:
Cash	3,785	422
Accounts receivable	2	0
Prepaid expenses	105	628
Total current assets	3,892	1,050
Due from SSE Holdings	0	3,979
Deferred income taxes, net	312,802	201,614
Investment in subsidiaries	109,680	67,810
TOTAL ASSETS	426,374	274,453
Current liabilities:
Income taxes payable	0	689
Accrued expenses	49	59
Accounts Payable, Related Parties	1,655	0
Current portion of liabilities under tax receivable agreement	4,580	2,157
Total current liabilities	6,284	2,905
Total liabilities	274,186	173,838
Liabilities under tax receivable agreement, net of current portion	267,902	170,933
Commitments and contingencies
Stockholders' equity:
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 28, 2016 and December 30, 2015, respectively.	0	0
Additional paid-in capital	135,448	96,311
Retained earnings	16,719	4,273
Accumulated other comprehensive loss	(15)	(5)
Total stockholders' equity	152,188	100,615
TOTAL LIABILITIES AND STOCKHOLDERS'	426,374	274,453
Parent Company | Class A Common Stock
Stockholders' equity:
Common stock	25	20
Parent Company | Class B Common Stock
Stockholders' equity:
Common stock	$ 11	$ 16

SCHEDULE I_ CONDENSED FINANC100

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. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Condensed Income Statements, Captions [Line Items]
TOTAL REVENUE		$ 73,271	$ 74,567	$ 66,472	$ 54,165	$ 51,061	$ 53,273	$ 48,450	$ 37,808		$ 268,475	$ 190,592	$ 118,530
General and administrative expenses											30,556	37,825	18,187
TOTAL EXPENSES											240,670	183,839	115,387
OPERATING INCOME		4,988	9,170	8,933	4,714	3,654	7,804	6,244	(10,949)		27,805	6,753	3,143
Other Noncash Income (Expense)											688	0	0
Interest Expense											(374)	(332)	(365)
INCOME BEFORE INCOME TAXES											28,496	6,428	2,780
Income tax expense											6,350	3,304	662
NET INCOME	$ (13,049)	5,457	$ 6,789	$ 6,549	$ 3,351	3,046	$ 6,193	$ 5,145	$ (11,260)	$ 16,173	22,146	3,124	2,118
Parent Company
Condensed Income Statements, Captions [Line Items]
Intercompany revenue											1,603		0
Accounts Payable, Related Parties		$ 1,655				$ 0				$ 0	1,655	0
TOTAL REVENUE											1,603	1,336	0
General and administrative expenses											1,603	1,336	0
TOTAL EXPENSES											1,603	1,336	0
OPERATING INCOME											0	0	0
Equity in net income of subsidiaries											16,982	6,906	0
Other Noncash Income (Expense)											688	0	0
Interest Expense											(16)	0	0
INCOME BEFORE INCOME TAXES											17,654	6,906	0
Income tax expense											5,208	2,633	0
NET INCOME											$ 12,446	$ 4,273	$ 0

SCHEDULE I_ CONDENSED FINANC101

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. 28, 2016	Sep. 28, 2016	Jun. 29, 2016	Mar. 30, 2016	Dec. 30, 2015	Sep. 30, 2015	Jul. 01, 2015	Apr. 01, 2015	Dec. 30, 2015	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
OPERATING ACTIVITIES
Net income	$ (13,049)	$ 5,457	$ 6,789	$ 6,549	$ 3,351	$ 3,046	$ 6,193	$ 5,145	$ (11,260)	$ 16,173	$ 22,146	$ 3,124	$ 2,118
Deferred income taxes											(523)	(734)	(93)
Other Noncash Income (Expense)											(688)	0	0
Increase (Decrease) in Accounts Receivable											(2,974)	(775)	1,751
Increase (Decrease) in Prepaid Expense and Other Assets											756	958	1,168
Adjustments to reconcile net income to net cash provided by operating activities:
Equity-based compensation											5,354	16,681	165
Changes in operating assets and liabilities:
Accrued expenses											5,560	2,548	3,349
Other current liabilities											2,130	257	420
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES											(114,761)	(34,514)	(28,515)
FINANCING ACTIVITIES
Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts and commissions											0	109,262	0
Proceeds from issuance of Class B common stock											0	30	0
Proceeds from Stock Options Exercised											3,194	0	0
NET CASH PROVIDED BY FINANCING ACTIVITIES											1,234	61,428	4,532
NET CASH PROVIDED BY OPERATING ACTIVITIES											54,285	41,258	13,584
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS											(59,242)	68,172	(10,399)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD					70,849						70,849		2,677
CASH AND CASH EQUIVALENTS AT END OF PERIOD		11,607				70,849				70,849	11,607	70,849
Non-cash financing activities:
Establishment of liabilities under tax receivable agreement											100,063	173,090	0
Class A Common Stock | IPO And Organizational Transaction
Non-cash investing activities:
Class A common stock issued											0	6	0
Class A Common Stock | USC Merger
Non-cash investing activities:
Class A common stock issued											0	2	0
Class A Common Stock | Secondary Offering and Redemption of Units
Non-cash investing activities:
Class A common stock issued											5	6	0
Class B Common Stock | IPO And Organizational Transaction
Non-cash financing activities:
Cancellation of Class B common stock												(6)	0
Class B Common Stock | USC Merger
Non-cash financing activities:
Cancellation of Class B common stock											0	(2)	0
Class B Common Stock | Secondary Offering and Redemption of Units
Non-cash financing activities:
Cancellation of Class B common stock											(5)	(6)	0
Parent Company
OPERATING ACTIVITIES
Net income											12,446	4,273	0
Non-cash reimbursement revenue treated as investment [Line Items]											(189)	0	0
Deferred income taxes											(462)	(551)	0
Other Noncash Income (Expense)											(688)	0	0
Increase (Decrease) in Accounts Receivable											2	0	0
Increase (Decrease) in Prepaid Expense and Other Assets											1	0	0
Adjustments to reconcile net income to net cash provided by operating activities:
Equity income from affiliates											(16,982)	(6,906)	0
Equity-based compensation											189	330	0
Changes in operating assets and liabilities:
Due from SSE Holdings											214	4	0
Accrued expenses											(11)	58	0
Other current liabilities											17	0	0
Income taxes payable											5,023	3,184	0
INVESTING ACTIVITIES
Purchases of LLC Interests from SSE Holdings											(4,559)	(112,298)	0
Return of investment in SSE Holdings [Line Items]											2,694	0	0
NET CASH USED IN INVESTING ACTIVITIES											(1,865)	(112,298)	0
FINANCING ACTIVITIES
Proceeds from issuance of Class A common stock sold in initial public offering, net of underwriting discounts and commissions											0	112,298	0
Proceeds from issuance of Class A common stock to SSE Holdings upon settlement of stock option exercises [Line Items]											2,489	0	0
Proceeds from issuance of Class B common stock											0	30	0
Proceeds from Stock Options Exercised											3,185	0	0
NET CASH PROVIDED BY FINANCING ACTIVITIES											5,674	112,328	0
NET CASH PROVIDED BY OPERATING ACTIVITIES											(446)	392	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS											3,363	422	0
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	$ 0				$ 422				$ 0		422	0	0
CASH AND CASH EQUIVALENTS AT END OF PERIOD		$ 3,785				$ 422				$ 422	3,785	422	0
Parent Company | Class A Common Stock | IPO And Organizational Transaction
Non-cash investing activities:
Class A common stock issued											0	6	0
Parent Company | Class A Common Stock | USC Merger
Non-cash investing activities:
Class A common stock issued											0	2	0
Parent Company | Class A Common Stock | Secondary Offering and Redemption of Units
Non-cash investing activities:
Class A common stock issued											18,944	19,933	0
Parent Company | Class B Common Stock | IPO And Organizational Transaction
Non-cash financing activities:
Cancellation of Class B common stock											0	(6)	0
Parent Company | Class B Common Stock | USC Merger
Non-cash financing activities:
Cancellation of Class B common stock											$ 0	(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 Q102

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS (Details) - Deferred tax asset valuation allowance: - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 23,155	$ 0	$ 0
Charged to costs and expenses	90
Charged to other accounts	1,965	39,700	0
Reductions	(9,642)	(16,545)	0
Balance at end of period	$ 15,568	$ 23,155	$ 0

Uncategorized Items - shak-2016

Label	Element	Value
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	$ 30,000
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition	4,314,000
Adjustments to Additional Paid in Capital, Tax Receivable Agreement	shak_AdjustmentstoAdditionalPaidinCapitalTaxReceivableAgreement	31,094,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	109,262,000
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	0
Limited Liability Company (LLC) Members' Equity, Unit-based Compensation	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	7,731,000
Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	0
Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	0
Retained Earnings [Member]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	4,273,000
Noncontrolling Interest [Member]
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	71,339,000
Other Comprehensive Income (Loss), Net of Tax	us-gaap_OtherComprehensiveIncomeLossNetOfTax	(6,000)
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	(987,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	11,900,000
Noncontrolling Interest [Member] | Secondary Offering and Redemption of Units [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	(19,934,000)
Noncontrolling Interest [Member] | Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	(5,908,000)
Additional Paid-in Capital [Member]
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	(75,182,000)
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition	4,314,000
Adjustments to Additional Paid in Capital, Tax Receivable Agreement	shak_AdjustmentstoAdditionalPaidinCapitalTaxReceivableAgreement	31,094,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	109,256,000
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	987,000
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
Additional Paid-in Capital [Member] | Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	5,908,000
Member Units [Member]
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	3,843,000
Limited Liability Company (LLC) Members' Equity, Unit-based Compensation	us-gaap_LimitedLiabilityCompanyLLCMembersEquityUnitBasedCompensation	7,731,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(13,049,000)
Common Class A [Member] | Common Stock [Member]
Stockholders' Equity, Change in Reporting Entity	us-gaap_StockholdersEquityChangeInReportingEntity	$ 6,000
Stockholders Equity, Change in Reporting Entity, Shares	shak_StockholdersEquityChangeinReportingEntityShares	5,968,841
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 6,000
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 A [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]
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] | 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] | Merger [Member]
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	$ (2,000)