Shake Shack (SHAK) 10-K 29 Feb 24 2023 FY Annual report Financial data

COVER PAGE

COVER PAGE - USD ($)	12 Months Ended
	Dec. 27, 2023	Feb. 07, 2024	Jun. 28, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 27, 2023
Current Fiscal Year End Date	--12-27
Document Transition Report	false
Entity File Number	001-36823
Entity Registrant Name	SHAKE SHACK INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-1941186
Entity Address, Address Line One	225 Varick Street
Entity Address, Address Line Two	Suite 301
Entity Address, City or Town	New York,
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10014
City Area Code	646
Local Phone Number	747-7200
Title of 12(b) Security	Class A Common Stock, par value $0.001
Trading Symbol	SHAK
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	true
Document Financial Statement Restatement Recovery Analysis	false
Entity Shell Company	false
Entity Public Float			$ 2,867,855,352
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s definitive Proxy Statement for its 2024 Annual Meeting of Shareholders are incorporated by reference into Part III of this Form 10-K.
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Central Index Key	0001620533
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		39,479,513
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,829,513

Audit Information

Audit Information	12 Months Ended
	Dec. 27, 2023
Auditor Information [Abstract]
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	New York, New York

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 29, 2021	Dec. 30, 2020
Current assets:
Cash and cash equivalents	$ 224,653	$ 190,020	$ 203,697	$ 293,430	$ 230,521	$ 256,998	$ 278,332	$ 279,251
Marketable securities	68,561	94,957	91,537	0	80,707	80,015	79,625	79,676
Accounts receivable, net	16,847	13,889	14,332	14,175	13,877	11,800	11,936	11,755
Inventories	5,404	4,608	4,674	4,394	4,184	3,996	3,955	3,780
Prepaid expenses and other current assets	18,967	19,762	15,278	18,075	14,699	14,246	13,727	12,155
Total current assets	334,432	323,236	329,518	330,074	343,988	367,055	387,575	386,617
Property and equipment, net of accumulated depreciation of $376,760 and $290,362, respectively	530,995	525,557	500,085	479,617	467,031	441,870	411,018	398,971
Operating lease assets	398,296	397,870	385,386	379,475	367,488	370,536	361,522	346,128
Deferred income taxes, net	326,208	319,244	319,113	318,626	317,626	321,181	319,435	318,371	$ 312,873
Other assets	15,926	16,037	15,802	16,211	15,817	15,330	14,735	13,846
TOTAL ASSETS	1,605,857	1,581,944	1,549,904	1,524,003	1,511,950	1,515,972	1,494,285	1,463,933	1,471,775
Current liabilities:
Accounts payable	22,273	21,251	17,005	16,002	20,407	17,210	16,420	13,395
Accrued expenses	54,742	47,630	50,588	45,677	47,945	49,387	40,013	38,997
Accrued wages and related liabilities	20,945	18,164	18,221	18,678	17,576	17,758	18,440	16,032
Operating lease liabilities, current	49,004	47,610	46,490	44,578	42,238	40,690	38,775	36,951
Other current liabilities	17,103	17,522	17,881	18,117	19,552	19,497	20,261	20,586
Total current liabilities	164,067	152,177	150,185	143,052	147,718	144,542	133,909	125,961
Long-term debt	245,636	245,375	245,113	244,851	244,589	244,328	244,066	243,804
Long-term operating lease liabilities	464,533	463,370	448,580	441,554	427,227	429,165	418,010	399,487
Liabilities under tax receivable agreement, net of current portion	235,613	235,614	235,361	235,361	234,893	234,892	234,862	234,273
Other long-term liabilities	26,638	26,322	22,218	22,192	20,687	20,588	21,597	20,944
Total liabilities	1,136,487	1,122,858	1,101,457	1,087,010	1,075,114	1,073,515	1,052,444	1,024,469
Commitments and contingencies (Note 13)
Stockholders' equity:
Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of September 27, 2023 and December 28, 2022.	0	0	0	0	0	0	0	0
Additional paid-in capital	426,601	423,849	421,394	417,489	415,649	413,291	410,537	406,998	405,957
Retained earnings (accumulated deficit)	16,777	9,554	1,927	(5,021)	(3,487)	4,368	6,392	7,580	17,742
Accumulated other comprehensive loss	(3)	(3)	(4)	(4)	0	(1)	(1)	0
Total stockholders' equity attributable to Shake Shack Inc.	443,417	433,442	423,359	412,506	412,204	417,700	416,970	414,620
Non-controlling interests	25,953	25,644	25,088	24,487	24,632	24,757	24,871	24,844
Total equity	469,370	459,086	448,447	436,993	436,836	442,457	441,841	439,464	449,805	$ 444,587
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,605,857	1,581,944	1,549,904	1,524,003	1,511,950	1,515,972	1,494,285	1,463,933	$ 1,471,775
Class A Common Stock
Stockholders' equity:
Common stock	39	39	39	39	39	39	39	39
Class B Common Stock
Stockholders' equity:
Common stock	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
TOTAL REVENUE	$ 276,207	$ 271,805	$ 253,278	$ 227,814	$ 230,752	$ 203,391	$ 1,087,533	$ 900,486	$ 739,893
Shack-level operating expenses:
Food and paper costs	77,180	75,800	71,772	67,774	65,987	59,884	305,041	261,584	218,262
Labor and related expenses	76,233	75,158	74,264	64,638	65,851	60,465	304,254	257,358	215,114
Other operating expenses	37,307	36,109	34,936	33,680	32,151	30,171	149,449	129,650	102,032
Occupancy and related expenses	20,300	19,801	18,583	17,337	16,657	16,276	79,846	68,508	59,228
General and administrative expenses	30,939	31,476	31,311	26,931	29,487	31,386	129,542	120,009	87,196
Depreciation and amortization expense	23,130	22,252	21,322	18,647	18,087	16,855	91,242	72,796	58,991
Pre-opening costs	4,969	5,577	3,557	3,041	2,823	2,712	19,231	15,050	13,291
Impairment and loss on disposal of assets	492	884	722	592	528	577	3,007	2,425	1,632
TOTAL EXPENSES	270,550	267,057	256,467	232,640	231,571	218,326	1,081,612	927,380	755,746
INCOME (LOSS) FROM OPERATIONS	5,657	4,748	(3,189)	(4,826)	(819)	(14,935)	5,921	(26,894)	(15,853)
Other income, net	3,441	3,227	2,837	1,482	538	(289)	12,776	4,127	95
Interest expense	(433)	(405)	(403)	(475)	(315)	(355)	(1,717)	(1,518)	(1,577)
INCOME (LOSS) BEFORE INCOME TAXES	8,665	7,570	(755)	(3,819)	(596)	(15,579)	16,980	(24,285)	(17,335)
Income tax benefit	529	347	867	(1,508)	707	(4,297)	(4,010)	(1,180)	(11,318)
NET INCOME (LOSS)	8,136	7,223	(1,622)	(2,311)	(1,303)	(11,282)	20,990	(23,105)	(6,017)
Less: Net income (loss) attributable to non-controlling interests	$ 509	$ 275	$ (88)	$ (287)	$ (115)	$ (1,120)	726	(1,876)	(1,456)
NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC.							$ 20,264	$ (21,229)	$ (4,561)
Earnings (loss) per share of Class A common stock:
Basic (in dollars per share)	$ 0.19	$ 0.18	$ (0.04)	$ (0.05)	$ (0.03)	$ (0.26)	$ 0.51	$ (0.54)	$ (0.12)
Diluted (in dollars per share)	$ 0.19	$ 0.16	$ (0.04)	$ (0.05)	$ (0.03)	$ (0.26)	$ 0.48	$ (0.54)	$ (0.12)
Weighted average shares of Class A common stock outstanding:
Basic (in shares)	39,460	39,416	39,332	39,274	39,227	39,163	39,419	39,237	39,085
Diluted (in shares)	43,978	43,886	39,332	39,274	39,227	39,163	43,899	39,237	39,085
Shack sales
TOTAL REVENUE	$ 264,980	$ 261,810	$ 244,254	$ 219,501	$ 223,054	$ 196,791	$ 1,046,819	$ 869,270	$ 714,989
Licensing revenue
TOTAL REVENUE	$ 11,227	$ 9,995	$ 9,024	$ 8,313	$ 7,698	$ 6,600	$ 40,714	$ 31,216	$ 24,904

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 20,990	$ (23,105)	$ (6,017)
Other comprehensive income (loss), net of tax:
Change in foreign currency translation adjustment	(3)	(1)	(2)
OTHER COMPREHENSIVE LOSS	(3)	(1)	(2)
COMPREHENSIVE INCOME (LOSS)	20,987	(23,106)	(6,019)
Less: Comprehensive income (loss) attributable to non-controlling interests	726	(1,876)	(1,456)
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC.	$ 20,261	$ (21,230)	$ (4,563)

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($)		12 Months Ended
		Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Statement of Comprehensive Income [Abstract]
Income tax benefit	[1]	$ 0	$ 0	$ 0
[1] Net of tax benefit of $0 for fiscal years ended December 27, 2023, December 28, 2022 and December 29, 2021.

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	As previously reported	Effect of restatement	Class A Common Stock	Class B Common Stock	Common stock Class A Common Stock	Common stock Class A Common Stock As previously reported	Common stock Class B Common Stock	Common stock Class B Common Stock As previously reported	Additional Paid-In Capital	Additional Paid-In Capital As previously reported	Additional Paid-In Capital Effect of restatement	Retained Earnings (Accumulated Deficit)	Retained Earnings (Accumulated Deficit) As previously reported	Retained Earnings (Accumulated Deficit) Effect of restatement	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) As previously reported	Non- Controlling Interest	Non- Controlling Interest As previously reported
Beginning balance (shares) at Dec. 30, 2020						38,717,790	38,717,790	2,951,188	2,951,188
Beginning balance at Dec. 30, 2020	$ 444,587	$ 434,493	$ 10,094			$ 39	$ 39	$ 3	$ 3	$ 395,067	$ 395,067		$ 22,303	$ 12,209	$ 10,094	$ 3	$ 3	$ 27,172	$ 27,172
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(6,017)	(10,111)	4,094										(4,561)	(8,655)	4,094			(1,456)
Other comprehensive income:
Change in foreign currency translation adjustment	(2)															(2)
Equity-based compensation	8,803									8,803
Activity under stock compensation plans (in shares)						395,006
Activity under stock compensation plan	3,177									1,829								1,348
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						29,601		(29,601)
Redemption of LLC interests	0									33								(33)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	225									225	208	$ 17
Distributions paid to non-controlling interest holders	(968)																	(968)
Ending balance (shares) at Dec. 29, 2021						39,142,397	39,142,397	2,921,587	2,921,587
Ending balance at Dec. 29, 2021	449,805	435,600	14,205			$ 39	$ 39	$ 3	$ 3	405,957	405,940	17	17,742	3,554	14,188	1	1	26,063	26,063
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(11,282)												(10,162)					(1,120)
Other comprehensive income:
Change in foreign currency translation adjustment	(1)															(1)
Equity-based compensation	3,224									3,224
Activity under stock compensation plans (in shares)						65,893
Activity under stock compensation plan	(2,024)									(2,276)								252
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						10,000		(10,000)
Redemption of LLC interests	0									49								(49)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	44									44
Distributions paid to non-controlling interest holders	(302)																	(302)
Ending balance (shares) at Mar. 30, 2022				39,218,290	2,911,587	39,218,290		2,911,587
Ending balance at Mar. 30, 2022	439,464	425,259	14,205			$ 39		$ 3		406,998			7,580			0		24,844
Beginning balance (shares) at Dec. 29, 2021						39,142,397	39,142,397	2,921,587	2,921,587
Beginning balance at Dec. 29, 2021	449,805	435,600	14,205			$ 39	$ 39	$ 3	$ 3	405,957	405,940	17	17,742	3,554	14,188	1	1	26,063	26,063
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(23,105)	(25,967)	2,862										(21,229)	(24,091)	2,862			(1,876)
Other comprehensive income:
Change in foreign currency translation adjustment	(1)															(1)
Equity-based compensation	13,518									13,518
Activity under stock compensation plans (in shares)						90,527
Activity under stock compensation plan	(1,810)									(2,978)								1,168
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						52,074		(52,074)
Redemption of LLC interests	0									313								(313)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(1,161)									(1,161)	(1,182)	21
Distributions paid to non-controlling interest holders	(410)																	(410)
Ending balance (shares) at Dec. 28, 2022				39,284,998	2,869,513	39,284,998	39,284,998	2,869,513	2,869,513
Ending balance at Dec. 28, 2022	436,836	419,748	17,088			$ 39	$ 39	$ 3	$ 3	415,649	415,611	38	(3,487)	(20,537)	17,050	0	0	24,632	24,632
Beginning balance (shares) at Mar. 30, 2022				39,218,290	2,911,587	39,218,290		2,911,587
Beginning balance at Mar. 30, 2022	439,464	425,259	14,205			$ 39		$ 3		406,998			7,580			0		24,844
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(1,303)												(1,188)					(115)
Other comprehensive income:
Change in foreign currency translation adjustment	(1)															(1)
Equity-based compensation	3,501									3,501
Activity under stock compensation plans (in shares)						8,306
Activity under stock compensation plan	89									(332)								421
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						40,074		(40,074)
Redemption of LLC interests	0									257								(257)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	113									113
Distributions paid to non-controlling interest holders	(22)																	(22)
Ending balance (shares) at Jun. 29, 2022				39,266,670	2,871,513	39,266,670		2,871,513
Ending balance at Jun. 29, 2022	441,841	427,636	14,205			$ 39		$ 3		410,537			6,392			(1)		24,871
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(2,311)												(2,024)					(287)
Other comprehensive income:
Equity-based compensation	3,570									3,570
Activity under stock compensation plans (in shares)						11,029
Activity under stock compensation plan	63									(182)								245
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						2,000		(2,000)
Redemption of LLC interests	0									7								(7)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(641)									(641)
Distributions paid to non-controlling interest holders	(65)																	(65)
Ending balance (shares) at Sep. 28, 2022				39,279,699	2,869,513	39,279,699		2,869,513
Ending balance at Sep. 28, 2022	442,457	428,252	14,205			$ 39		$ 3		413,291			4,368			(1)		24,757
Beginning balance (shares) at Dec. 28, 2022				39,284,998	2,869,513	39,284,998	39,284,998	2,869,513	2,869,513
Beginning balance at Dec. 28, 2022	436,836	419,748	17,088			$ 39	$ 39	$ 3	$ 3	415,649	415,611	38	(3,487)	(20,537)	17,050	0	0	24,632	24,632
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(1,622)												(1,534)					(88)
Other comprehensive income:
Change in foreign currency translation adjustment	(4)															(4)
Equity-based compensation	3,864									3,864
Activity under stock compensation plans (in shares)						94,907
Activity under stock compensation plan	(2,513)									(2,699)								186
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						25,000		(25,000)
Redemption of LLC interests	0									194								(194)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	481									481
Distributions paid to non-controlling interest holders	(49)																	(49)
Ending balance (shares) at Mar. 29, 2023				39,404,905	2,844,513	39,404,905		2,844,513
Ending balance at Mar. 29, 2023	436,993	419,905	17,088			$ 39		$ 3		417,489			(5,021)			(4)		24,487
Beginning balance (shares) at Dec. 28, 2022				39,284,998	2,869,513	39,284,998	39,284,998	2,869,513	2,869,513
Beginning balance at Dec. 28, 2022	436,836	419,748	17,088			$ 39	$ 39	$ 3	$ 3	415,649	$ 415,611	$ 38	(3,487)	$ (20,537)	$ 17,050	0	$ 0	24,632	$ 24,632
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	20,990												20,264					726
Other comprehensive income:
Change in foreign currency translation adjustment	(3)															(3)
Equity-based compensation	15,174									15,174
Activity under stock compensation plans (in shares)						154,317
Activity under stock compensation plan	(2,249)									(3,271)								1,022
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						35,000		(35,000)
Redemption of LLC interests	0									265								(265)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(1,216)									(1,216)
Distributions paid to non-controlling interest holders	(162)																	(162)
Ending balance (shares) at Dec. 27, 2023				39,474,315	2,834,513	39,474,315		2,834,513
Ending balance at Dec. 27, 2023	469,370					$ 39		$ 3		426,601			16,777			(3)		25,953
Beginning balance (shares) at Mar. 29, 2023				39,404,905	2,844,513	39,404,905		2,844,513
Beginning balance at Mar. 29, 2023	436,993	419,905	17,088			$ 39		$ 3		417,489			(5,021)			(4)		24,487
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	7,223												6,948					275
Other comprehensive income:
Change in foreign currency translation adjustment	0															0
Equity-based compensation	4,011									4,011
Activity under stock compensation plans (in shares)						44,341
Activity under stock compensation plan	474									145								329
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						0		0
Redemption of LLC interests	0									0								0
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(251)									(251)
Distributions paid to non-controlling interest holders	(3)																	(3)
Ending balance (shares) at Jun. 28, 2023				39,449,246	2,844,513	39,449,246		2,844,513
Ending balance at Jun. 28, 2023	448,447	431,359	17,088			$ 39		$ 3		421,394			1,927			(4)		25,088
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	8,136												7,627					509
Other comprehensive income:
Equity-based compensation	3,563									3,563
Activity under stock compensation plans (in shares)						7,022
Activity under stock compensation plan	(272)									(469)								197
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)						10,000		(10,000)
Redemption of LLC interests	0									71								(71)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(710)									(710)
Distributions paid to non-controlling interest holders	(79)																	(79)
Ending balance (shares) at Sep. 27, 2023				39,466,268	2,834,513	39,466,268		2,834,513
Ending balance at Sep. 27, 2023	$ 459,086	$ 441,998	$ 17,088			$ 39		$ 3		$ 423,849			$ 9,554			$ (3)		$ 25,644

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
OPERATING ACTIVITIES
Net income (loss) (including amounts attributable to non-controlling interests)	$ 20,990	$ (23,105)	$ (6,017)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization expense	91,242	72,796	58,991
Amortization of debt issuance costs	1,047	1,047	867
Amortization of cloud computing asset	1,798	1,500	1,245
Non-cash operating lease cost	67,781	58,801	50,888
Equity-based compensation	14,888	13,326	8,703
Deferred income taxes	(9,074)	(5,014)	(14,473)
Non-cash interest expense	116	218	353
(Gain) loss on sale of marketable securities	(81)	0	5
Net amortization of discount on held-to-maturity securities	1,620	0	0
Impairment and loss on disposal of assets	3,007	2,425	1,632
Other non-cash income	0	0	(2)
Unrealized loss on equity securities	0	158	277
Changes in operating assets and liabilities:
Accounts receivable	(2,970)	9,139	(4,193)
Inventories	(1,220)	(334)	(962)
Prepaid expenses and other current assets	(2,253)	(2,473)	4,913
Other assets	(6,307)	(8,065)	(2,722)
Accounts payable	687	3,541	(6,450)
Accrued expenses	9,513	3,502	7,175
Accrued wages and related liabilities	3,328	2,859	4,200
Other current liabilities	(2,809)	8,541	(1,166)
Operating lease liabilities	(58,216)	(61,364)	(43,417)
Other long-term liabilities	2,292	(756)	(1,443)
NET CASH PROVIDED BY OPERATING ACTIVITIES	132,139	76,742	58,404
INVESTING ACTIVITIES
Purchases of property and equipment	(146,167)	(142,559)	(101,495)
Purchases of held-to-maturity securities	(94,019)	0	0
Maturities of held-to-maturity securities	27,078	0	0
Purchases of equity securities	(690)	(865)	(47,399)
Sales of equity securities	81,478	0	4,004
NET CASH USED IN INVESTING ACTIVITIES	(132,320)	(143,424)	(144,890)
FINANCING ACTIVITIES
Proceeds from issuance of convertible notes, net of discount	0	0	243,750
Deferred financing costs	0	0	(169)
Payments on principal of finance leases	(3,272)	(2,974)	(2,694)
Distributions paid to non-controlling interest holders	(162)	(410)	(968)
Debt issuance costs	0	0	(1,075)
Net proceeds from stock option exercises	744	424	6,731
Employee withholding taxes related to net settled equity awards	(2,994)	(2,242)	(3,554)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	(5,684)	(5,202)	242,021
Effect of exchange rate changes on cash and cash equivalents	(3)	(1)	(2)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(5,868)	(71,885)	155,533
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	230,521	302,406	146,873
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 224,653	$ 230,521	$ 302,406

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Property and equipment, net of accumulated depreciation	$ 376,760	$ 353,303	$ 331,571	$ 310,939	$ 290,362	$ 271,938	$ 254,291	$ 236,933
Preferred stock, par value (in dollars per share)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0
Class A Common Stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common stock, shares, issued (in shares)	39,474,315	39,466,268	39,449,246	39,404,905	39,284,998	39,279,699	39,266,670	39,218,290
Common stock, shares, outstanding (in shares)	39,474,315	39,466,268	39,449,246	39,404,905	39,284,998	39,279,699	39,266,670	39,218,290
Class B Common Stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000
Common stock, shares, issued (in shares)	2,834,513	2,834,513	2,844,513	2,844,513	2,869,513	2,869,513	2,871,513	2,911,587
Common stock, shares, outstanding (in shares)	2,834,513	2,834,513	2,844,513	2,844,513	2,869,513	2,869,513	2,871,513	2,911,587

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 27, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS Shake Shack Inc. was formed on September 23, 2014 as a Delaware corporation for the purpose of facilitating an initial public offering and other related transactions in order to carry on the business of SSE Holdings, LLC and its subsidiaries ("SSE Holdings"). Shake Shack Inc. is the sole managing member of SSE Holdings and, as sole managing member, the Company operates and controls all of the business and affairs of SSE Holdings. As a result, the Company consolidates the financial results of SSE Holdings and reports a non-controlling interest representing the economic interest in SSE Holdings held by the other members of SSE Holdings. As of December 27, 2023 the Company owned 93.3% of SSE Holdings. Unless the context otherwise requires, "we," "us," "our," "Shake Shack," the "Company" and other similar references, refer to Shake Shack Inc. and, unless otherwise stated, all of its subsidiaries, including SSE Holdings.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 27, 2023
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 ("GAAP") and include the accounts of Shake Shack Inc. and its 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. The Company has elected to reclassify certain marketing expenses for prior periods to conform with the presentation for the fiscal year ended December 27, 2023. These reclassifications had no effect on previously reported Net Income (Loss). For the fiscal year ended December 28, 2022 and December 29, 2021, the Company reclassified $1,219 and $1,200, respectively from Other operating expenses to General and administrative expenses in the accompanying Consolidated Statements of Income (Loss). SSE Holdings is considered a variable interest entity. Shake Shack Inc. is the primary beneficiary as the Company has the majority economic interest in SSE Holdings and, as the sole managing member, has 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, the Company consolidates SSE Holdings. The assets and liabilities of SSE Holdings represent substantially all of the Company's consolidated assets and liabilities with the exception of certain deferred taxes and liabilities under the Tax Receivable Agreement. As of December 27, 2023 and December 28, 2022, the net assets of SSE Holdings were $388,250 and $362,571, respectively. The assets of SSE Holdings are subject to certain restrictions in SSE Holdings' revolving credit agreement. Refer to Note 9, Debt, and Note 15, Income Taxes, for additional information. Fiscal Year The Company operates on a 52/53 week fiscal year ending on the last Wednesday of December. Fiscal 2023 contained 52 weeks and ended on December 27, 2023 ("fiscal 2023"). Fiscal 2022 contained 52 weeks and ended on December 28, 2022 ("fiscal 2022"). Fiscal 2021 contained 52 weeks and ended on December 29, 2021 ("fiscal 2021"). 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 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 The chief operating decision maker (the "CODM") is the Chief Executive Officer. The Company determined it has one operating segment and one reportable segment, as the CODM regularly reviews Shack operations and financial performance at a consolidated level to allocate resources. Fair Value Measurements The Company applies 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. Assets and liabilities are categorized based on the priority of the inputs to the valuation technique into a three-level fair value hierarchy as set forth below. ▪ 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 asset or liability. ▪ 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, money market funds 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. Marketable Securities Marketable securities classified as available-for-sale securities consist of mutual funds that primarily invest in corporate bonds, certificates of deposits, asset-backed securities, commercial paper, U.S. Treasury obligations, and foreign government securities. Available-for-sale securities are recorded at fair value, with unrealized gains and losses recorded in Other income, net. Dividend and interest income are recognized when earned and are recorded in Other income, net on the Consolidated Statements of Income (Loss). Held-to-maturity securities consist of U.S. Treasuries for which the Company has the ability and intent to hold to maturity and are reported at amortized cost, net of a valuation allowance for credit losses. Interest income and the amortization of discounts and premiums are recorded in Other income, net on the Consolidated Statements of Income (Loss). No expected credit losses were recognized as of December 27, 2023. Accounts Receivable, Net Accounts receivable, net consist primarily of receivables from our licensees for licensing revenue and related reimbursements, credit card receivables and vendor rebates. The collectability of accounts receivable is evaluated based on a variety of factors, including historical experience, current economic conditions and other factors. Inventories Inventories, which consist of food, paper goods, beverages, beer, wine and retail merchandise, are valued at the lower of weighted average cost or net realizable value. No adjustment is deemed necessary to reduce inventory to net realizable value due to the rapid turnover and high utilization of inventory. Property and Equipment, Net Property and equipment, net is stated at historical cost less accumulated depreciation. Property and equipment are depreciated using the straight-line method over the estimated useful lives of the assets, which generally range from five two 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 assets are capitalized. When assets are disposed, the resulting gain or loss is recognized in Impairment and loss on disposal of assets on the Consolidated Statements of Income (Loss). Valuation of Long-lived Assets The Company assesses potential impairments to its long-lived assets, which include property and equipment and operating and finance lease right-of-use assets, whenever events or circumstances indicate that the carrying value of an asset may not be recoverable. The recoverability evaluation is first performed at the market service area level ("MSA"). If the carrying value of the MSA exceeds its estimated undiscounted future cash flows, a secondary recoverability test is performed for all individual Shacks within the identified MSA. An impairment charge is recognized when the carrying amount of the asset exceeds the fair value of the asset, considering external market participant assumptions, and is allocated across all assets of the impaired Shack. Since the determination of future cash flows is an estimate of future performance, there may be future impairments in the event that future cash flows do not meet expectations. Refer to Note 5, Fair Value Measurements, for additional information. Deferred Financing Costs Deferred financing costs incurred in connection with the issuance of long-term debt and establishing credit facilities are capitalized and amortized in 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 capitalized implementation costs from cloud computing arrangements, certain custom pre-ordered furniture, fixtures and equipment for future and existing Shacks, transferable liquor licenses, and security deposits. Implementation costs associated with cloud computing arrangements hosted by third-party vendors are capitalized when incurred during the application development phase. Amortization is calculated on a straight-line basis over the contractual term of the cloud computing arrangement and is recorded within General and administrative expenses on the Consolidated Statements of Income (Loss). As of December 27, 2023 and December 28, 2022, capitalized implementation costs from cloud computing arrangements totaled $5,572 and $6,212, respectively, net of accumulated amortization. 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, for both types of licenses, are expensed over the renewal term. As of December 27, 2023 and December 28, 2022, indefinite-lived intangible assets relating to transferable liquor licenses totaled $1,903 and $1,837, respectively. Indefinite-lived intangible assets are evaluated for impairment at least annually during the fourth quarter, and whenever events or circumstances indicate that an impairment may exist. When evaluating intangible assets for impairment, the Company first performs a qualitative assessment to determine whether it is more likely than not that an intangible asset group is impaired. If determined that it is more likely than not that the carrying value of the intangible asset group exceeds its fair value, the Company performs a quantitative assessment to derive the fair value of the intangible asset group. If the carrying value 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, the Company continuously monitors and may revise the useful lives of intangible assets when facts and circumstances change. Revenue Recognition Revenue primarily consists of Shack sales and Licensing revenue. Generally, revenue is recognized as promised goods or services transfer to the guest or customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Shack Sales Revenue from Shack sales is recognized when payment is tendered at the point of sale, net of discounts, as the performance obligation has been satisfied at that time. Sales tax collected from guests is excluded from Shack sales and the obligation is included as sales tax payable until the taxes are remitted to the appropriate taxing authorities. Delivery services are fulfilled by third-party delivery partners whether ordered through the Shack app, website ("Company-owned platforms") or through third-party delivery platforms. Revenue from orders through Company-owned platforms includes delivery fees and is recognized when the delivery partner transfers the order to the guest as the Company controls the delivery. For these sales, the Company receives payment directly from the guest at the time of sale. Revenue from orders through third-party delivery partners is recognized when the order is transferred to the third-party delivery partner and excludes delivery fees collected by the delivery platforms as the Company does not control the delivery. The Company receives payment from the delivery partner subsequent to the transfer of the order and the payment terms are short-term in nature. For all delivery sales, the Company is considered the principal and recognizes revenue on a gross basis. The Company sells gift cards which do not have expiration dates. Revenue from gift cards is recognized when gift cards are redeemed by the customer or, in the event a gift card is not expected to be redeemed, in proportion to actual redemptions of gift cards ("gift card breakage"). The gift card breakage rate is determined from historical gift card redemption patterns. Gift card breakage income for fiscal 2023 and 2022 was $327 and $1,472, respectively. During fiscal 2022, the Company concluded it had accumulated a sufficient level of historical data from a large pool of homogeneous transactions to allow it to reasonably and objectively determine an estimated gift card breakage rate and the pattern of actual gift card redemptions. In accordance with ASC 250, Accounting Changes and Error Corrections, the Company concluded that this accounting change represented a change in accounting estimate. As a result, a cumulative catch-up adjustment was recorded during fiscal 2022 that resulted in $1,281 of gift card breakage income. Gift card breakage income is included in Shack sales in the Consolidated Statements of Income (Loss). Licensing Revenue Licensing revenue includes initial territory fees, Shack opening fees and ongoing sales-based royalty fees from licensed Shacks. Generally, the licenses granted to develop, open and operate each Shack in a specified territory are the predominant good or service transferred to the licensee and represent distinct performance obligations. Ancillary promised services, such as training and assistance during the initial opening of a Shack, are typically combined with the license and considered one performance obligation per Shack. The Company determines the transaction price for each contract, which is comprised of the initial territory fee and an estimate of the total Shack opening fees the Company expects to be entitled to. The calculation of total Shack opening fees requires judgment, as it is based on an estimated number of Shacks the Company expects the licensee to open. The transaction price is then allocated equally to each Shack expected to open. The performance obligation is satisfied over time, starting when a Shack opens through the end of the license term for the related Shack therefore revenue is recognized on a straight-line basis over the license term. Generally, payment for the initial territory fee is received upon execution of the license agreement and payment for the Shack opening fees is received either in advance of or upon opening the related Shack. These payments are initially deferred and recognized in revenue as the performance obligations are satisfied. Revenue from sales-based royalties is recognized as the related sales occur. Equity-based Compensation Equity-based compensation expense is measured based on the grant-date fair value of the awards. 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. For awards with cliff vesting features and a combination of service and performance conditions, compensation expense is recognized on a straight-line basis over the total requisite service period for the entire award. Actual distributed shares are calculated upon conclusion of the service and performance periods. Forfeitures are recognized as they occur for all equity awards. Equity-based compensation expense is included in General and administrative expenses and Labor and related expenses on the Consolidated Statements of Income (Loss). Advertising Most advertising costs are expensed as incurred, with the exception of advertising production costs, which are expensed at the time the advertising first takes place. Advertising costs totaled $12,437, $12,376 and $5,677 in fiscal 2023, fiscal 2022 and fiscal 2021, respectively, and are included in General and administrative expense and Other operating expenses on the Consolidated Statements of Income (Loss). Leases Shake Shack currently leases all of its domestic Company-operated Shacks, the home office and certain equipment under various non-cancelable lease agreements that expire on various dates through 2045. The Company evaluates contracts entered into to determine whether the contract involves the use of property or equipment, which is either explicitly or implicitly identified in the contract. The Company evaluates whether it controls the use of the asset, which is determined by assessing whether substantially all economic benefit from the use of the asset is obtained, and whether the Company has the right to direct the use of the asset. If these criteria are met, the Company has identified a lease, within the contract, and therefore a right of use asset and lease liability are recorded on the Consolidated Balance Sheets. Upon possession of a leased asset, the Company determines whether the lease is an operating or finance lease. All of the Company's real estate leases are classified as operating leases and most equipment leases are classified as finance leases. Generally, real estate leases have initial terms ranging from 10 to 15 years and typically include two five-year renewal options. Renewal options are generally not recognized as part of the right-of-use assets and lease liabilities as it is not reasonably certain at commencement date that the Company would exercise the renewal options. Real estate leases typically contain fixed minimum rent payments and/or contingent rent payments which are 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, fixed lease payments are recognized as operating lease costs on a straight-line basis over the lease term within the Consolidated Statements of Income (Loss) in the following line items. Lease expense incurred before a Shack opens is recorded in Pre-opening costs. Once a domestic Company-operated Shack opens, the straight-line lease expense and contingent rent, if applicable, are recorded in Occupancy and related expenses. Many of these leases also require the Company to pay real estate taxes, common area maintenance costs and other occupancy costs which are included in Occupancy and related expenses. Finance leases are recognized in depreciation expense on a straight-line basis over the remaining lease term, along with recognition of interest expense associated with accretion of the lease liability. For both operating and finance leases that contain lease and non-lease components, the components are combined and accounted for as a single lease component. Variable lease costs for both operating and finance leases, if any, are recognized as incurred. Leases with a term of 12 months or less are deemed short-term and are not recognized on the Consolidated Balance Sheets. Fixed lease payments for short-term leases are recognized on a straight-line basis over the lease term. The Company calculates operating lease assets and lease liabilities as the present value of fixed lease payments over the reasonably certain lease term beginning at the commencement date. The Company uses its incremental borrowing rate (“IBR”) in determining the present value of future lease payments as there are no explicit rates provided in the leases. The IBR used to measure the lease liability is derived from the average of the yield curves obtained from using the notching method and the recovery rate method. The most significant assumption in calculating the IBR is the Company's credit rating and is subject to judgment. The credit rating used to develop the IBR is determined by utilizing the credit ratings of other public companies with similar financial information as SSE Holdings. The Company expends cash for leasehold improvements to build out and equip leased properties. Generally, a portion of the leasehold improvements and building costs are reimbursed by the landlords through landlord incentives pursuant to agreed-upon terms in the lease agreements. Landlord incentives usually take the form of cash, full or partial credits against future minimum or contingent rents otherwise payable by the Company, or a combination thereof. In most cases, landlord incentives are received after the Company takes possession of the property and as milestones are met during the construction of the property. The Company includes these amounts in the measurement of the initial operating lease liability, and lease asset. Pre-opening Costs Pre-opening costs are expensed as incurred and consist primarily of occupancy, manager and team member wages, cookware, travel and lodging costs for the opening training team and other supporting team members, marketing expenses, legal fees, and inventory costs incurred prior to the opening of a Shack. Income Taxes Income taxes are accounted for 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 values 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 on the Consolidated Statements of Income (Loss) 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. In making such determination, the Company considers all available evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent and expected future results of operations. Recently Issued Accounting Pronouncements Accounting standards updates ("ASU") applicable to the Company that were issued in 2023 are summarized below. ASU Description Effective Date Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU 2023-07) This ASU requires that an entity report segment information in accordance with Topic 280, Segment Reporting. The amendment in the ASU is intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. Early adoption is permitted. The adoption of this standard is not expected to have a material impact to our consolidated financial statements. Fiscal years beginning after December 15, 2023 Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09) This ASU requires that an entity, on an annual basis, disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid. The amendment in the ASU is intended to enhance the transparency and decision usefulness of income tax disclosures. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on our consolidated financial statements and related disclosures. Fiscal years beginning after December 15, 2024 All other ASUs issued but not yet effective are not applicable or not expected to have a material impact on the Company’s future Consolidated Financial Statements.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 27, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS	RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS In connection with the preparation of the Company's Consolidated Financial Statements as of and for the fiscal year ended December 27, 2023, the Company discovered that in prior years it had not appropriately accounted for the deferred tax asset associated with its investment in SSE Holdings, primarily due to incorrect accounting for state tax depreciation. The error resulted in an overstatement of income tax expense of approximately $2,862 for the fiscal year ended December 28, 2022 and an understatement of income tax benefit of $4,094 for the fiscal year ended December 29, 2021 and deferred tax assets were understated for the impacted periods. The error also resulted in an understatement of retained earnings and deferred tax assets as of December 26, 2020 of approximately $10,094 related to prior periods. The error did not impact total revenue or loss before income taxes for the fiscal years ended December 28, 2022 and December 29, 2021. The misstatements were material to the previously issued financial statements of the Company and as a result, the Company has restated its Consolidated Balance Sheets, Consolidated Statements of Loss, Consolidated Statements of Comprehensive Loss, Consolidated Statements of Stockholder's Equity, and Consolidated Statements of Cash Flows as of and for the fiscal years ended December 28, 2022 and December 29, 2021 presented herein. The restatement includes adjustments to Deferred income taxes, net, Additional paid-in capital, Retained earnings (accumulated deficit), Income tax expense (benefit), Net income (loss), Net income (loss) attributable to Shake Shack Inc., and Earnings (loss) per share. The impact of the correction of the misstatements is summarized below: As of December 28, 2022 As of December 29, 2021 CORRECTED CONSOLIDATED BALANCE SHEETS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Deferred income taxes, net $ 300,538 $ 17,088 $ 317,626 $ 298,668 $ 14,205 $ 312,873 Total assets 1,494,862 17,088 1,511,950 1,457,570 14,205 1,471,775 Additional paid-in capital 415,611 38 415,649 405,940 17 405,957 Retained earnings (accumulated deficit) (20,537) 17,050 (3,487) 3,554 14,188 17,742 Total equity 419,748 17,088 436,836 435,600 14,205 449,805 Total liabilities and stockholders' equity 1,494,862 17,088 1,511,950 1,457,570 14,205 1,471,775 For the Fiscal Year Ended For the Fiscal Year Ended CORRECTED CONSOLIDATED STATEMENTS OF LOSS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Income tax expense (benefit) $ 1,682 $ (2,862) $ (1,180) $ (7,224) $ (4,094) $ (11,318) Net loss (25,967) 2,862 (23,105) (10,111) 4,094 (6,017) Net loss attributable to Shake Shack Inc. (24,091) 2,862 (21,229) (8,655) 4,094 (4,561) Loss per share of Class A common stock: Basic $ (0.61) $ 0.07 $ (0.54) $ (0.22) $ 0.10 $ (0.12) Diluted $ (0.61) $ 0.07 $ (0.54) $ (0.22) $ 0.10 $ (0.12) For the Fiscal Year Ended For the Fiscal Year Ended CORRECTED CONSOLIDATED STATEMENTS OF CASH FLOWS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Net income (loss) (including amounts attributable to non-controlling interests) $ (25,967) $ 2,862 $ (23,105) $ (10,111) $ 4,094 $ (6,017) Deferred income taxes (3,357) (1,657) (5,014) (10,379) (4,094) (14,473) Accrued expenses 4,707 (1,205) 3,502 7,175 — 7,175 Net cash provided by Operating activities 76,742 — 76,742 58,404 — 58,404 Additional Paid-In Capital Retained Earnings (Accumulated Deficit) CORRECTED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated BALANCE AT DECEMBER 30, 2020 $ 395,067 $ — $ 395,067 $ 12,209 $ 10,094 $ 22,303 Net loss — — — (8,655) 4,094 (4,561) Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis 208 17 225 — — — BALANCE AT DECEMBER 29, 2021 405,940 17 405,957 3,554 14,188 17,742 Net loss — — — (24,091) 2,862 (21,229) Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis (1,182) 21 (1,161) — — — BALANCE AT DECEMBER 28, 2022 $ 415,611 $ 38 $ 415,649 $ (20,537) $ 17,050 $ (3,487) All referenced amounts for prior periods in these financial statements and the notes herein reflect the balances and amounts on a restated basis. Restatement of Interim Financial Information (Unaudited) The Company has restated its unaudited Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Stockholder's Equity for the quarterly periods ended March 30, 2022, June 29, 2022, September 28, 2022, March 29, 2023, June 28, 2023 and September 27, 2023. The Condensed Consolidated Statements of Income (Loss) and Condensed Consolidated Statements of Cash Flows for the periods ended March 30, 2022, June 29, 2022, September 28, 2022, March 29, 2023, June 28, 2023 and September 27, 2023 were not impacted by the misstatement. As of March 29, 2023 As of March 30, 2022 CORRECTED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated ASSETS Current assets: Cash and cash equivalents $ 293,430 $ — $ 293,430 $ 279,251 $ — $ 279,251 Marketable securities — — — 79,676 — 79,676 Accounts receivable, net 14,175 — 14,175 11,755 — 11,755 Inventories 4,394 — 4,394 3,780 — 3,780 Prepaid expenses and other current assets 18,075 — 18,075 12,155 — 12,155 Total current assets 330,074 — 330,074 386,617 — 386,617 Property and equipment, net of accumulated depreciation of $310,939 and $236,933, respectively 479,617 — 479,617 398,971 — 398,971 Operating lease assets 379,475 — 379,475 346,128 — 346,128 Deferred income taxes, net 301,538 17,088 318,626 304,166 14,205 318,371 Other assets 16,211 — 16,211 13,846 — 13,846 TOTAL ASSETS $ 1,506,915 $ 17,088 $ 1,524,003 $ 1,449,728 $ 14,205 $ 1,463,933 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 16,002 $ — $ 16,002 $ 13,395 $ — $ 13,395 Accrued expenses 45,677 — 45,677 38,997 — 38,997 Accrued wages and related liabilities 18,678 — 18,678 16,032 — 16,032 Operating lease liabilities, current 44,578 — 44,578 36,951 — 36,951 Other current liabilities 18,117 — 18,117 20,586 — 20,586 Total current liabilities 143,052 — 143,052 125,961 — 125,961 Long-term debt 244,851 — 244,851 243,804 — 243,804 Long-term operating lease liabilities 441,554 — 441,554 399,487 — 399,487 Liabilities under tax receivable agreement, net of current portion 235,361 — 235,361 234,273 — 234,273 Other long-term liabilities 22,192 — 22,192 20,944 — 20,944 Total liabilities 1,087,010 — 1,087,010 1,024,469 — 1,024,469 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of March 29, 2023 and March 30, 2022. — — — — — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,404,905 and 39,218,290 shares issued and outstanding as of March 29, 2023 and March 30, 2022, respectively. 39 — 39 39 — 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,844,513 and 2,911,587 shares issued and outstanding as of March 29, 2023 and March 30, 2022, respectively. 3 — 3 3 — 3 Additional paid-in capital 417,451 38 417,489 406,981 17 406,998 Retained earnings (accumulated deficit) (22,071) 17,050 (5,021) (6,608) 14,188 7,580 Accumulated other comprehensive loss (4) — (4) — — — Total stockholders' equity attributable to Shake Shack Inc. 395,418 17,088 412,506 400,415 14,205 414,620 Non-controlling interests 24,487 — 24,487 24,844 — 24,844 Total equity 419,905 17,088 436,993 425,259 14,205 439,464 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,506,915 $ 17,088 $ 1,524,003 $ 1,449,728 $ 14,205 $ 1,463,933 As of June 28, 2023 As of June 29, 2022 CORRECTED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated ASSETS Current assets: Cash and cash equivalents $ 203,697 $ — $ 203,697 $ 278,332 $ — $ 278,332 Marketable securities 91,537 — 91,537 79,625 — 79,625 Accounts receivable, net 14,332 — 14,332 11,936 — 11,936 Inventories 4,674 — 4,674 3,955 — 3,955 Prepaid expenses and other current assets 15,278 — 15,278 13,727 — 13,727 Total current assets 329,518 — 329,518 387,575 — 387,575 Property and equipment, net of accumulated depreciation of $331,571 and $254,291, respectively 500,085 — 500,085 411,018 — 411,018 Operating lease assets 385,386 — 385,386 361,522 — 361,522 Deferred income taxes, net 302,025 17,088 319,113 305,230 14,205 319,435 Other assets 15,802 — 15,802 14,735 — 14,735 TOTAL ASSETS $ 1,532,816 $ 17,088 $ 1,549,904 $ 1,480,080 $ 14,205 $ 1,494,285 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 17,005 $ — $ 17,005 $ 16,420 $ — $ 16,420 Accrued expenses 50,588 — 50,588 40,013 — 40,013 Accrued wages and related liabilities 18,221 — 18,221 18,440 — 18,440 Operating lease liabilities, current 46,490 — 46,490 38,775 — 38,775 Other current liabilities 17,881 — 17,881 20,261 — 20,261 Total current liabilities 150,185 — 150,185 133,909 — 133,909 Long-term debt 245,113 — 245,113 244,066 — 244,066 Long-term operating lease liabilities 448,580 — 448,580 418,010 — 418,010 Liabilities under tax receivable agreement, net of current portion 235,361 — 235,361 234,862 — 234,862 Other long-term liabilities 22,218 — 22,218 21,597 — 21,597 Total liabilities 1,101,457 — 1,101,457 1,052,444 — 1,052,444 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of June 28, 2023 and June 29, 2022. — — — — — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,449,246 and 39,266,670 shares issued and outstanding as of June 28, 2023 and June 29, 2022, respectively. 39 — 39 39 — 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,844,513 and 2,871,513 shares issued and outstanding as of June 28, 2023 and June 29, 2022, respectively. 3 — 3 3 — 3 Additional paid-in capital 421,356 38 421,394 410,520 17 410,537 Retained earnings (accumulated deficit) (15,123) 17,050 1,927 (7,796) 14,188 6,392 Accumulated other comprehensive loss (4) — (4) (1) — (1) Total stockholders' equity attributable to Shake Shack Inc. 406,271 17,088 423,359 402,765 14,205 416,970 Non-controlling interests 25,088 — 25,088 24,871 — 24,871 Total equity 431,359 17,088 448,447 427,636 14,205 441,841 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,532,816 $ 17,088 $ 1,549,904 $ 1,480,080 $ 14,205 $ 1,494,285 As of September 27, 2023 As of September 28, 2022 CORRECTED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated ASSETS Current assets: Cash and cash equivalents $ 190,020 $ — $ 190,020 $ 256,998 $ — $ 256,998 Marketable securities 94,957 — 94,957 80,015 — 80,015 Accounts receivable, net 13,889 — 13,889 11,800 — 11,800 Inventories 4,608 — 4,608 3,996 — 3,996 Prepaid expenses and other current assets 19,762 — 19,762 14,246 — 14,246 Total current assets 323,236 — 323,236 367,055 — 367,055 Property and equipment, net of accumulated depreciation of $353,303 and $271,938, respectively 525,557 — 525,557 441,870 — 441,870 Operating lease assets 397,870 — 397,870 370,536 — 370,536 Deferred income taxes, net 302,156 17,088 319,244 306,976 14,205 321,181 Other assets 16,037 — 16,037 15,330 — 15,330 TOTAL ASSETS $ 1,564,856 $ 17,088 $ 1,581,944 $ 1,501,767 $ 14,205 $ 1,515,972 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 21,251 $ — $ 21,251 $ 17,210 $ — $ 17,210 Accrued expenses 47,630 — 47,630 49,387 — 49,387 Accrued wages and related liabilities 18,164 — 18,164 17,758 — 17,758 Operating lease liabilities, current 47,610 — 47,610 40,690 — 40,690 Other current liabilities 17,522 — 17,522 19,497 — 19,497 Total current liabilities 152,177 — 152,177 144,542 — 144,542 Long-term debt 245,375 — 245,375 244,328 — 244,328 Long-term operating lease liabilities 463,370 — 463,370 429,165 — 429,165 Liabilities under tax receivable agreement, net of current portion 235,614 — 235,614 234,892 — 234,892 Other long-term liabilities 26,322 — 26,322 20,588 — 20,588 Total liabilities 1,122,858 — 1,122,858 1,073,515 — 1,073,515 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of September 27, 2023 and September 28, 2022. — — — — — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,466,268 and 39,279,699 shares issued and outstanding as of September 27, 2023 and September 28, 2022, respectively. 39 — 39 39 — 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,834,513 and 2,869,513 shares issued and outstanding as of September 27, 2023 and September 28, 2022, respectively. 3 — 3 3 — 3 Additional paid-in capital 423,811 38 423,849 413,274 17 413,291 Retained earnings (accumulated deficit) (7,496) 17,050 9,554 (9,820) 14,188 4,368 Accumulated other comprehensive loss (3) — (3) (1) — (1) Total stockholders' equity attributable to Shake Shack Inc. 416,354 17,088 433,442 403,495 14,205 417,700 Non-controlling interests 25,644 — 25,644 24,757 — 24,757 Total equity 441,998 17,088 459,086 428,252 14,205 442,457 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,564,856 $ 17,088 $ 1,581,944 $ 1,501,767 $ 14,205 $ 1,515,972 Thirteen Weeks Ended CONDENSED CONSOLIDATED STATEMENTS OF LOSS (UNAUDITED) March 29 March 30 Shack sales $ 244,254 $ 196,791 Licensing revenue 9,024 6,600 TOTAL REVENUE 253,278 203,391 Shack-level operating expenses: Food and paper costs 71,772 59,884 Labor and related expenses 74,264 60,465 Other operating expenses 34,936 30,171 Occupancy and related expenses 18,583 16,276 General and administrative expenses 31,311 31,386 Depreciation and amortization expense 21,322 16,855 Pre-opening costs 3,557 2,712 Impairment and loss on disposal of assets 722 577 TOTAL EXPENSES 256,467 218,326 LOSS FROM OPERATIONS (3,189) (14,935) Other income (expense), net 2,837 (289) Interest expense (403) (355) LOSS BEFORE INCOME TAXES (755) (15,579) Income tax expense (benefit) 867 (4,297) NET LOSS (1,622) (11,282) Less: Net loss attributable to non-controlling interests (88) (1,120) NET LOSS ATTRIBUTABLE TO SHAKE SHACK INC. $ (1,534) $ (10,162) Loss per share of Class A common stock: Basic $ (0.04) $ (0.26) Diluted $ (0.04) $ (0.26) Weighted average shares of Class A common stock outstanding: Basic 39,332 39,163 Diluted 39,332 39,163 Thirteen Weeks Ended CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) (UNAUDITED) June 28 June 29 Shack sales $ 261,810 $ 223,054 Licensing revenue 9,995 7,698 TOTAL REVENUE 271,805 230,752 Shack-level operating expenses: Food and paper costs 75,800 65,987 Labor and related expenses 75,158 65,851 Other operating expenses 36,109 32,151 Occupancy and related expenses 19,801 16,657 General and administrative expenses 31,476 29,487 Depreciation and amortization expense 22,252 18,087 Pre-opening costs 5,577 2,823 Impairment and loss on disposal of assets 884 528 TOTAL EXPENSES 267,057 231,571 INCOME (LOSS) FROM OPERATIONS 4,748 (819) Other income, net 3,227 538 Interest expense (405) (315) INCOME (LOSS) BEFORE INCOME TAXES 7,570 (596) Income tax expense 347 707 NET INCOME (LOSS) 7,223 (1,303) Less: Net income (loss) attributable to non-controlling interests 275 (115) NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC. $ 6,948 $ (1,188) Earnings (loss) per share of Class A common stock: Basic $ 0.18 $ (0.03) Diluted $ 0.16 $ (0.03) Weighted average shares of Class A common stock outstanding: Basic 39,416 39,227 Diluted 43,886 39,227 Thirteen Weeks Ended CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) (UNAUDITED) September 27 September 28 Shack sales $ 264,980 $ 219,501 Licensing revenue 11,227 8,313 TOTAL REVENUE 276,207 227,814 Shack-level operating expenses: Food and paper costs 77,180 67,774 Labor and related expenses 76,233 64,638 Other operating expenses 37,307 33,680 Occupancy and related expenses 20,300 17,337 General and administrative expenses 30,939 26,931 Depreciation and amortization expense 23,130 18,647 Pre-opening costs 4,969 3,041 Impairment and loss on disposal of assets 492 592 TOTAL EXPENSES 270,550 232,640 INCOME (LOSS) FROM OPERATIONS 5,657 (4,826) Other income, net 3,441 1,482 Interest expense (433) (475) INCOME (LOSS) BEFORE INCOME TAXES 8,665 (3,819) Income tax expense (benefit) 529 (1,508) NET INCOME (LOSS) 8,136 (2,311) Less: Net income (loss) attributable to non-controlling interests 509 (287) NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC. $ 7,627 $ (2,024) Earnings (loss) per share of Class A common stock: Basic $ 0.19 $ (0.05) Diluted $ 0.19 $ (0.05) Weighted average shares of Class A common stock outstanding: Basic 39,460 39,274 Diluted 43,978 39,274 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended March 30, 2022 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE DECEMBER 29, 2021 (As Reported) 39,142,397 $ 39 2,921,587 $ 3 $ 405,940 $ 3,554 $ 1 $ 26,063 $ 435,600 Effect of restatement — — — — 17 14,188 — — 14,205 BALANCE DECEMBER 29, 2021 (As Restated) 39,142,397 39 2,921,587 3 405,957 17,742 1 26,063 449,805 Net loss — — — — — (10,162) — (1,120) (11,282) Other comprehensive income: Net change in foreign currency translation adjustment — — — — — — (1) — (1) Equity-based compensation — — — — 3,224 — — — 3,224 Activity under stock compensation plan 65,893 — — — (2,276) — — 252 (2,024) Redemption of LLC interests 10,000 — (10,000) — 49 — — (49) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — 44 — — — 44 Distributions paid to non-controlling interest holders — — — — — — — (302) (302) BALANCE MARCH 30, 2022 (As Restated) 39,218,290 $ 39 2,911,587 $ 3 $ 406,998 $ 7,580 $ — $ 24,844 $ 439,464 For the thirteen weeks ended June 29, 2022 and September 28, 2022, the effect of the restatement is included in the beginning balances as of March 30, 2022 and June 29, 2022, respectively. As such, only the restated Condensed Consolidated Statements of Stockholders' Equity are shown below. CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended June 29, 2022 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE MARCH 30, 2022 (As Restated) 39,218,290 $ 39 2,911,587 $ 3 $ 406,998 $ 7,580 $ — $ 24,844 $ 439,464 Net loss — — — — — (1,188) — (115) (1,303) Other comprehensive income: . Net change in foreign currency translation adjustment — — — — — — (1) — (1) Equity-based compensation — — — — 3,501 — — — 3,501 Activity under stock compensation plan 8,306 — — — (332) — — 421 89 Redemption of LLC interests 40,074 — (40,074) — 257 — — (257) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — 113 — — — 113 Distributions paid to non-controlling interest holders — — — — — — — (22) (22) BALANCE JUNE 29, 2022 (As Restated) 39,266,670 $ 39 2,871,513 $ 3 $ 410,537 $ 6,392 $ (1) $ 24,871 $ 441,841 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended September 28, 2022 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE JUNE 29, 2022 (As Restated) 39,266,670 $ 39 2,871,513 $ 3 $ 410,537 $ 6,392 $ (1) $ 24,871 $ 441,841 Net loss — — — — — (2,024) — (287) (2,311) Other comprehensive income: . Net change in foreign currency translation adjustment — — — — — — — — — Equity-based compensation — — — — 3,570 — — — 3,570 Activity under stock compensation plan 11,029 — — — (182) — — 245 63 Redemption of LLC interests 2,000 — (2,000) — 7 — — (7) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — (641) — — — (641) Distributions paid to non-controlling interest holders — — — — — — — (65) (65) BALANCE SEPTEMBER 28, 2022 (As Restated) 39,279,699 $ 39 2,869,513 $ 3 $ 413,291 $ 4,368 $ (1) $ 24,757 $ 442,457 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended March 29, 2023 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE DECEMBER 28, 2022 (As Reported) 39,284,998 $ 39 2,869,513 $ 3 $ 415,611 $ (20,537) $ — $ 24,632 $ 419,748 Effect of restatement — — — — 38 17,050 — — 17,088 BALANCE DECEMBER 28, 2022 (As Restated) 39,284,998 39 2,869,513 3 415,649 (3,487) — 24,632 436,836 Net loss — — — — — (1,534) — (88) (1,622) Other comprehensive loss: Net change in foreign currency translation adjustment — — — — — — (4) — (4) Equity-based compensation — — — — 3,864 — — — 3,864 Activity under stock compensation plan 94,907 — — — (2,699) — — 186 (2,513) Redemption of LLC interests 25,000 — (25,000) — 194 — — (194) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — 481 — — — 481 Distributions paid to non-controlling interest holders — — — — — — — (49) (49) BALANCE MARCH 29, 2023 (As Restated) 39,404,905 $ 39 2,844,513 $ 3 $ 417,489 $ (5,021) $ (4) $ 24,487 $ 436,993 For the thirteen weeks ended June 28, 2023 and September 27, 2023, the effect of the restatement is included in the beginning balances as of March 29, 2023 and June 28, 2023, respectively. As such, only the restated Condensed Consolidated Statements of Stockholders' Equity are shown below. CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended June 28, 2023 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE MARCH 29, 2023 39,404,905 $ 39 2,844,513 $ 3 $ 417,489 $ (5,021) $ (4) $ 24,487 $ 436,993 Net income — — — — — 6,948 — 275 7,223 Other comprehensive income (loss): Net change in foreign currency translation adjustment — — — — — — — — — Equity-based compensation — — — — 4,011 — — — 4,011 Activity under stock compensation plan 44,341 — — — 145 — — 329 474 Redemption of LLC interests — — — — — — — — — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — (251) — — — (251) Distributions paid to non-controlling interest holders — — — — — — — (3) (3) BALANCE JUNE 28, 2023 (As Restated) 39,449,246 $ 39 2,844,513 $ 3 $ 421,394 $ 1,927 $ (4) $ 25,088 $ 448,447 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended September 27, 2023 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE JUNE 28, 2023 (As Restated) 39,449,246 $ 39 2,844,513 $ 3 $ 421,394 $ 1,927 $ (4) $ 25,088 $ 448,447 Net income — — — — — 7,627 — 509 8,136 Other comprehensive income: . Net change in foreign currency translation adjustment — — — — — — 1 — 1 Equity-based compensation — — — — 3,563 — — — 3,563 Activity under stock compensation plan 7,022 — — — (469) — — 197 (272) Redemption of LLC interests 10,000 — (10,000) — 71 — — (71) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — (710) — — — (710) Distributions paid to non-controlling interest holders — — — — — — — (79) (79) BALANCE SEPTEMBER 27, 2023 (As Restated) 39,466,268 $ 39 2,834,513 $ 3 $ 423,849 $ 9,554 $ (3) $ 25,644 $ 459,086

REVENUE

REVENUE	12 Months Ended
	Dec. 27, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Revenue Recognition Revenue disaggregated by type was as follows: 2023 2022 2021 Shack sales $ 1,046,819 $ 869,270 $ 714,989 Licensing revenue: Sales-based royalties 39,853 30,204 24,150 Initial territory and opening fees 861 1,012 754 Total revenue $ 1,087,533 $ 900,486 $ 739,893 The aggregate amount of the transaction price allocated to performance obligations that were unsatisfied or partially unsatisfied as of December 27, 2023 was $23,690. The Company expects to recognize this amount as revenue over a long-term period, as the license term for each Shack ranges from 5 to 20 years. This amount excludes any variable consideration related to sales-based royalties. Contract Balances Contract liabilities and receivables from contracts with customers were as follows: December 27 December 28 Shack sales receivables $ 9,884 $ 8,779 Licensing receivables, net of allowance for doubtful accounts 4,610 3,918 Gift card liability 2,603 2,285 Deferred revenue, current 1,192 969 Deferred revenue, long-term 17,157 14,340 Revenue recognized that was included in the respective liability balances at the beginning of the period was as follows: 2023 2022 Gift card liability (1) $ 634 $ 1,781 Deferred revenue 1,103 954 (1) For fiscal 2022, amount includes the cumulative catch-up adjustment of $1,281 for gift card breakage income. Refer to Note 2, Summary of Significant Accounting Policies, for additional information.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 27, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Assets and Liabilities Measured at Fair Value on a Recurring Basis The carrying values of the Company's Cash and cash equivalents, Accounts receivable, net, Accounts payable and Accrued expenses approximate fair value due to the short-term nature of these financial instruments. The Company's marketable securities were as follows: December 27 December 28 Equity securities $ — $ 80,707 Held-to-maturity securities 68,561 — Total marketable securities $ 68,561 $ 80,707 The Company classified its available-for-sale and held-to-maturity securities as Level 1 measurements within the fair value hierarchy. Refer to Note 9, Debt, for additional information relating to the fair value of the Company's outstanding debt instruments. The Company's held-to-maturity securities were as follows: December 27, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value U.S. Treasuries $ 68,561 $ 481 $ — $ 69,042 As of December 27, 2023, the contractual maturities of held-to-maturity securities were less than 12 months. Any expected credit losses would not be material to the Consolidated Statements of Income (Loss). A summary of other income from investments was as follows: 2023 2022 2021 Income from investments $ 2,885 $ 1,033 $ 301 Realized gain (loss) on sale of equity securities 81 — (5) Unrealized loss on equity securities — (158) (277) Total $ 2,966 $ 875 $ 19 Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET	12 Months Ended
	Dec. 27, 2023
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET	ACCOUNTS RECEIVABLE, NET The components of Accounts receivable, net were as follows: December 27 December 28 Licensing receivables $ 4,610 $ 3,918 Credit card receivables 6,360 5,549 Delivery receivables 3,039 2,753 Other receivables 2,838 1,657 Accounts receivable, net $ 16,847 $ 13,877

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 27, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET The components of Property and equipment, net were as follows: December 27 December 28 Leasehold improvements $ 594,024 $ 494,212 Equipment 98,780 77,737 Furniture and fixtures 31,469 27,519 Computer equipment and software 101,822 70,667 Financing equipment lease right-of-use assets 25,127 16,155 Construction in progress 56,533 71,103 Property and equipment, gross 907,755 757,393 Less: accumulated depreciation (376,760) (290,362) Property and equipment, net $ 530,995 $ 467,031 Depreciation expense was $91,216, $72,770 and $58,961 for fiscal 2023, fiscal 2022 and fiscal 2021, respectively.

SUPPLEMENTAL BALANCE SHEET INFO

SUPPLEMENTAL BALANCE SHEET INFORMATION	12 Months Ended
	Dec. 27, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL BALANCE SHEET INFORMATION	SUPPLEMENTAL BALANCE SHEET INFORMATION The components of Prepaid expenses and other current assets were as follows: December 27 December 28 Prepaid expenses $ 5,641 $ 3,815 Tenant allowance receivables 12,136 10,121 Other 1,190 763 Prepaid expenses and other current assets $ 18,967 $ 14,699 The components of Other current liabilities were as follows: December 27 December 28 Sales tax payable $ 6,076 $ 5,363 Current portion of financing equipment lease liabilities 3,435 2,546 Gift card liability 2,603 2,285 Legal reserve 679 6,285 Other 4,310 3,073 Other current liabilities $ 17,103 $ 19,552 The components of Other long-term liabilities were as follows: December 27 December 28 Deferred licensing revenue $ 17,157 $ 14,340 Long-term portion of financing equipment lease liabilities 8,721 3,909 Other 760 2,438 Other long-term liabilities $ 26,638 $ 20,687

DEBT

DEBT	12 Months Ended
	Dec. 27, 2023
Debt Disclosure [Abstract]
DEBT	DEBT Convertible Notes The Company's $250,000 aggregate principal amount of 0% Convertible Senior Notes due 2028 (“Convertible Notes”) will mature on March 1, 2028, unless earlier converted, redeemed or repurchased in certain circumstances. Upon conversion, the Company pays or delivers, as the case may be, cash, shares of Class A common stock or a combination of cash and shares of Class A common stock, at the Company's election. The Convertible Notes are convertible at the option of the holders at any time prior to the close of business on the business day immediately preceding December 1, 2027, only under the following circumstances: (1) during any fiscal quarter commencing after the fiscal quarter ending on June 30, 2021 (and only during such fiscal quarter), if the last reported sale price of the Company's Class A common stock, par value $0.001 per share, for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding fiscal quarter is greater than or equal to 130% of the conversion price for the Convertible Notes on each applicable trading day; (2) during the five business day period after any ten consecutive trading day period (the “measurement period”) in which the trading price (as defined in the Indenture) per one thousand dollar principal amount of the Convertible Notes for each trading day of the measurement period was less than 98% of the product of the last reported sale price of Class A common stock and the conversion rate for the Convertible Notes on each such trading day; (3) if the Company calls such Convertible Notes for redemption, at any time prior to the close of business on the scheduled trading day immediately preceding the redemption date, but only with respect to the Convertible Notes called (or deemed called) for redemption; and (4) upon the occurrence of specified corporate events as set forth in the Indenture. On or after December 1, 2027, until the close of business on the second scheduled trading day immediately preceding the maturity date, holders of the Convertible Notes may convert all or any portion of their Convertible Notes at any time, regardless of the foregoing circumstances. The Convertible Notes had an initial conversion rate of 5.8679 shares of Class A common stock per one thousand dollar principal amount of Convertible Notes, which is equivalent to an initial conversion price of approximately $170.42 per share of Class A common stock. The fair value of the Convertible Notes was approximately $205,000 and $162,500, respectively, as of December 27, 2023 and December 28, 2022, based on external pricing data, including available quoted market prices of these instruments, and consideration of comparable debt instruments with similar interest rates and trading frequency, among other factors, and is classified as a Level 2 measurement within the fair value hierarchy. The Company may not redeem the Convertible Notes prior to March 6, 2025. The Company may redeem for cash all or any portion of the Convertible Notes, at the Company's option, on or after March 6, 2025 if the last reported sale price of Class A common stock has been at least 130% of the conversion price then in effect for at least 20 trading days (whether or not consecutive) during any 30 consecutive trading day period (including the last trading day of such period) ending on, and including, the trading day immediately preceding the date on which the Company provides notice of redemption at a redemption price equal to 100% of the principal amount of the Convertible Notes to be redeemed, plus accrued and unpaid special interest, if any, to, but excluding, the redemption date. In addition, if Shake Shack undergoes a fundamental change (as defined in the indenture governing the Convertible Notes), subject to certain conditions, holders may require it to repurchase for cash all or any portion of their Convertible Notes at a repurchase price equal to 100% of the principal amount of the Convertible Notes to be repurchased, plus accrued and unpaid special interest, if any, to, but excluding, the fundamental change repurchase date. In addition, following certain corporate events that occur prior to the maturity date of the Convertible Notes or if the Company delivers a notice of redemption in respect of some or all of the Convertible Notes, the Company will, in certain circumstances, increase the conversion rate of the Convertible Notes for a holder who elects to convert the Convertible Notes in connection with such a corporate event or convert the Convertible Notes called (or deemed called) for redemption during the related redemption period, as the case may be. Contemporaneously with the issuance of the Convertible Notes, Shake Shack Inc. entered into an intercompany note with SSE Holdings (“Intercompany Note”). SSE Holdings promises to pay Shake Shack Inc., for value received, the principal amount with interest of the Intercompany Note in March 2028. Shake Shack Inc. will exercise its right to convert the Intercompany Note to maintain at all times a one-to-one ratio between the number of common units, directly or indirectly, held by Shake Shack Inc. and the aggregate number of outstanding shares of common stock. Classification December 27 December 28 Amortization expense on Convertible Notes Interest expense $ 1,047 $ 1,047 December 27 December 28 Convertible Notes $ 250,000 $ 250,000 Discount and debt issuance costs, net of amortization (4,364) (5,411) Long-term debt $ 245,636 $ 244,589 Revolving Credit Facility The Company maintains a revolving credit facility agreement ("Revolving Credit Facility") which permits borrowings up to $50,000 with the ability to increase available borrowings up to an additional $100,000, subject to satisfaction of certain conditions. The Revolving Credit Facility has a maturity date of March 5, 2026. In fiscal 2023, the Company entered into the fourth amendment to the Revolving Credit Facility ("Fourth Amendment"), which, among other things, modified the benchmark interest rate to either: (i) the base rate plus applicable margin ranging from 0.0% to 1.5% or (ii) the Secured Overnight Financing Rate (“SOFR”) plus applicable margin ranging from 1.0% to 2.5%, in each case depending on the net lease adjusted leverage ratio. As of December 27, 2023 and December 28, 2022, no amounts were outstanding under the Revolving Credit Facility. The obligations under the Revolving Credit Facility are 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' direct and indirect subsidiaries, with certain exceptions. The Revolving Credit Facility requires the Company to comply with maximum net lease adjusted leverage and minimum fixed charge coverage ratios, as well as other customary affirmative and negative covenants. As of December 27, 2023, the Company was in compliance with all covenants. The Revolving Credit Facility also permits the issuance of letters of credit upon our request of up to $15,000. As of December 27, 2023 and December 28, 2022, the Company had outstanding letters of credit of $3,147 and $1,863, respectively, in connection with the Revolving Credit Facility. Classification December 27 December 28 December 29 2021 (1) Interest expense on Revolving Credit Facility Interest expense $ 74 $ 82 $ 479 (1) Interest expense for fiscal 2021 primarily included the write-off of previously capitalized costs on the Revolving Credit Facility. Classification December 27 December 28 Unamortized deferred financing costs on Revolving Credit Facility Other assets $ 42 $ 62

LEASES

LEASES	12 Months Ended
	Dec. 27, 2023
Leases [Abstract]
LEASES	LEASES A summary of operating and finance right-of-use assets and lease liabilities were as follows: Classification December 27 December 28 Operating leases Operating lease assets $ 398,296 $ 367,488 Finance leases Property and equipment, net 11,801 6,152 Total right-of-use assets $ 410,097 $ 373,640 Operating leases: Operating lease liabilities, current $ 49,004 $ 42,238 Long-term operating lease liabilities 464,533 427,227 Finance leases: Other current liabilities 3,435 2,546 Other long-term liabilities 8,721 3,909 Total lease liabilities $ 525,693 $ 475,920 The components of lease expense were as follows: Classification December 27 December 28 December 29 Operating lease cost Occupancy and related expenses Pre-opening costs General and administrative expenses $ 67,781 $ 58,788 $ 50,888 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization expense 3,324 3,071 2,719 Interest on lease liabilities Interest expense 476 226 207 Variable lease cost Occupancy and related expenses 18,305 15,973 13,855 Short-term lease cost Occupancy and related expenses 938 580 290 Total lease cost $ 90,824 $ 78,638 $ 67,959 As of December 27, 2023, future minimum lease payments for operating and finance leases consisted of the following: Operating Leases Finance Leases 2024 (1) $ 65,677 $ 4,068 2025 82,915 3,440 2026 79,377 2,658 2027 74,717 2,213 2028 70,343 1,192 Thereafter 293,237 142 Total minimum payments 666,266 13,713 Less: imputed interest 164,865 1,557 Total lease liabilities $ 501,401 $ 12,156 (1) Operating leases are net of certain tenant allowance receivables that were reclassified to Other current assets as of December 27, 2023. As of December 27, 2023 the Company had additional operating lease commitments of $154,198 for non-cancelable leases without a possession date, which commence in 2024 or later. These lease commitments are materially consistent with the leases that have been executed thus far. A summary of lease terms and discount rates for operating and finance leases were as follows: December 27 December 28 Weighted average remaining lease term (years): Operating leases 8.9 8.9 Finance leases 4.7 5.1 Weighted average discount rate: Operating leases 6.2 % 5.7 % Finance leases 5.6 % 4.0 % Supplemental cash flow information related to leases was as follows: December 27 December 28 December 29 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 72,128 $ 61,114 $ 49,079 Operating cash flows from finance leases 476 226 207 Financing cash flows from finance leases 3,272 2,974 2,694 Right-of-use assets obtained in exchange for lease obligations: Operating leases 72,403 56,578 66,959 Finance leases 8,972 2,415 4,119
LEASES	LEASES A summary of operating and finance right-of-use assets and lease liabilities were as follows: Classification December 27 December 28 Operating leases Operating lease assets $ 398,296 $ 367,488 Finance leases Property and equipment, net 11,801 6,152 Total right-of-use assets $ 410,097 $ 373,640 Operating leases: Operating lease liabilities, current $ 49,004 $ 42,238 Long-term operating lease liabilities 464,533 427,227 Finance leases: Other current liabilities 3,435 2,546 Other long-term liabilities 8,721 3,909 Total lease liabilities $ 525,693 $ 475,920 The components of lease expense were as follows: Classification December 27 December 28 December 29 Operating lease cost Occupancy and related expenses Pre-opening costs General and administrative expenses $ 67,781 $ 58,788 $ 50,888 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization expense 3,324 3,071 2,719 Interest on lease liabilities Interest expense 476 226 207 Variable lease cost Occupancy and related expenses 18,305 15,973 13,855 Short-term lease cost Occupancy and related expenses 938 580 290 Total lease cost $ 90,824 $ 78,638 $ 67,959 As of December 27, 2023, future minimum lease payments for operating and finance leases consisted of the following: Operating Leases Finance Leases 2024 (1) $ 65,677 $ 4,068 2025 82,915 3,440 2026 79,377 2,658 2027 74,717 2,213 2028 70,343 1,192 Thereafter 293,237 142 Total minimum payments 666,266 13,713 Less: imputed interest 164,865 1,557 Total lease liabilities $ 501,401 $ 12,156 (1) Operating leases are net of certain tenant allowance receivables that were reclassified to Other current assets as of December 27, 2023. As of December 27, 2023 the Company had additional operating lease commitments of $154,198 for non-cancelable leases without a possession date, which commence in 2024 or later. These lease commitments are materially consistent with the leases that have been executed thus far. A summary of lease terms and discount rates for operating and finance leases were as follows: December 27 December 28 Weighted average remaining lease term (years): Operating leases 8.9 8.9 Finance leases 4.7 5.1 Weighted average discount rate: Operating leases 6.2 % 5.7 % Finance leases 5.6 % 4.0 % Supplemental cash flow information related to leases was as follows: December 27 December 28 December 29 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 72,128 $ 61,114 $ 49,079 Operating cash flows from finance leases 476 226 207 Financing cash flows from finance leases 3,272 2,974 2,694 Right-of-use assets obtained in exchange for lease obligations: Operating leases 72,403 56,578 66,959 Finance leases 8,972 2,415 4,119

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 27, 2023
Compensation Related Costs [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Defined Contribution Plan

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	12 Months Ended
	Dec. 27, 2023
Equity [Abstract]
STOCKHOLDER'S EQUITY	STOCKHOLDERS' EQUITY Redemptions of LLC Interests 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, the Company receives a corresponding number of LLC Interests, increasing its total ownership interest in SSE Holdings. Simultaneously, and in connection with a redemption, the corresponding number of shares of Class B common stock are surrendered and cancelled. A summary of activity related to redemptions of LLC Interests were as follows: 2023 2022 2021 Redemption and acquisition of LLC Interests Number of LLC Interests redeemed by non-controlling interest holders 35,000 52,074 29,601 Number of LLC Interests received by Shake Shack Inc. 35,000 52,074 29,601 Issuance of Class A common stock Shares of Class A common stock issued in connection with redemptions of LLC Interests 35,000 52,074 29,601 Cancellation of Class B common stock Shares of Class B common stock surrendered and cancelled 35,000 52,074 29,601 Stock Compensation Plan Activity The Company received an aggregate of 154,317, 90,527 and 395,006 LLC Interests in connection with the activity under the stock compensation plan during fiscal 2023, fiscal 2022 and fiscal 2021, respectively. Dividend Restrictions Shake Shack Inc. is a holding company with no direct operations. As a result, its ability to pay cash dividends on its common stock, if any, is dependent upon cash dividends, distributions or other transfers from SSE Holdings. The amounts available to pay cash dividends are subject to certain covenants and restrictions set forth in the Revolving Credit Facility. As of December 27, 2023, essentially all of the net assets of SSE Holdings were restricted.

NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS	12 Months Ended
	Dec. 27, 2023
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTERESTS	NON-CONTROLLING INTERESTS Shake Shack is the primary beneficiary and sole managing member of SSE Holdings and, as a result, consolidates the financial results of SSE Holdings. The Company reports a non-controlling interest representing the economic interest in SSE Holdings held by the other members of SSE Holdings. The Third Amended and Restated Limited Liability Company Agreement, as further amended, (the "LLC Agreement") of SSE Holdings 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, the Company will receive a corresponding number of LLC Interests, increasing the total ownership interest in SSE Holdings. Changes in the ownership interest in SSE Holdings while the Company retains its 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: 2023 2022 LLC Interests Ownership % LLC Interests Ownership % Number of LLC Interests held by Shake Shack Inc. 39,474,315 93.3 % 39,284,998 93.2 % Number of LLC Interests held by non-controlling interest holders 2,834,513 6.7 % 2,869,513 6.8 % Total LLC Interests outstanding 42,308,828 100.0 % 42,154,511 100.0 % The weighted average ownership percentages for the applicable reporting periods are used to attribute Net income (loss) and Other comprehensive income (loss) to the non-controlling interest holders. 2023 2022 2021 Non-controlling interest holders' weighted average ownership percentages 6.7 % 6.9 % 7.0 % The following table summarizes the effects of changes in ownership of SSE Holdings on the Company's equity: (As Restated) (As Restated) 2023 2022 2021 Net income (loss) attributable to Shake Shack Inc. $ 20,264 $ (21,229) $ (4,561) Other comprehensive income (loss): Unrealized holding loss on foreign currency translation adjustment (3) (1) (2) Transfers (to) from non-controlling interests: Increase in additional paid-in capital as a result of the redemption of LLC Interests 265 313 33 Increase (decrease) in additional paid-in capital as a result of activity under stock compensation plan (3,271) (2,978) 1,829 Total effect of changes in ownership interest on equity (loss) attributable to Shake Shack Inc. $ 17,255 $ (23,895) $ (2,701) The following table summarizes the LLC Interests activity: 2023 2022 2021 LLC Interests activity under the Company's stock compensation plan Number of LLC Interests received by Shake Shack Inc. 154,317 90,527 395,006 Redemption and acquisition of LLC Interests Number of LLC Interests redeemed by non-controlling interest holders 35,000 52,074 29,601 Number of LLC Interests received by Shake Shack Inc. 35,000 52,074 29,601 Issuance of Class A common stock Shares of Class A common stock issued in connection with redemptions of LLC Interests 35,000 52,074 29,601 Cancellation of Class B common stock Shares of Class B common stock surrendered and canceled 35,000 52,074 29,601

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 27, 2023
Share-Based Payment Arrangement [Abstract]
EQUITY-BASED COMPENSATION	EQUITY-BASED COMPENSATION A summary of equity-based compensation expense by award type was as follows: 2023 2022 2021 Stock options $ — $ — $ 3 Performance stock units 3,149 4,199 3,471 Restricted stock units 11,739 9,127 5,229 Equity-based compensation expense $ 14,888 $ 13,326 $ 8,703 Total income tax benefit recognized related to equity-based compensation $ 391 $ 302 $ 223 Equity-based compensation expense recognized was as follows: 2023 2022 2021 General and administrative expenses $ 13,587 $ 12,305 $ 7,907 Labor and related expenses 1,301 1,021 796 Equity-based compensation expense $ 14,888 $ 13,326 $ 8,703 The Company capitalized $286, $192 and $100 of equity-based compensation expense associated with the construction cost of our Shacks and certain digital and technology projects, during fiscal 2023, fiscal 2022 and fiscal 2021, respectively. Restricted Stock Units In January 2015, the Company adopted the 2015 Incentive Award Plan (the "2015 Plan") under which it may grant up to 5,865,522 restricted stock units and other equity-based awards to team members, directors and officers. The restricted stock units granted generally vest equally over periods ranging from one A summary of restricted stock unit activity was as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding as of December 28, 2022 395,853 $ 76.82 Granted 326,692 58.26 Vested (147,163) 70.29 Forfeited (63,838) 68.94 Outstanding as of December 27, 2023 511,544 $ 67.82 As of December 27, 2023, there were 511,544 restricted stock units outstanding, of which none were vested. The weighted average grant date fair value of share awards granted during fiscal 2023, fiscal 2022 and fiscal 2021 were $58.26, $71.25, and $117.39, respectively. The total fair value of shares vested during fiscal 2023, fiscal 2022 and fiscal 2021 was $10,382, $5,936 and $8,385, respectively. As of December 27, 2023, total unrecognized compensation expense related to unvested restricted stock units was $25,159, which is expected to be recognized over a weighted average period of 2.6 years. Performance Stock Units Under the 2015 Plan, the Company 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 2022, the amount of awards that can be earned ranges from 0% to 200% of the number of performance stock units granted, based on the achievement of approved financial goals over a 1-year or 3-year performance period. In addition to the performance conditions, performance stock units are also subject to a requisite service period and the awards vest ratably over 4 years years or cliff vest over 3 years. No performance stock units were granted during fiscal 2023. 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 either a graded-vesting attribution method or straight-line over the vesting period based on the most probable outcome of the performance conditions. A summary of performance stock unit activity was as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding as of December 28, 2022 159,822 $ 92.22 Granted — — Performance achievement (1) — — Vested (25,494) 91.36 Forfeited (12,903) 88.70 Outstanding as of December 27, 2023 121,425 $ 92.77 (1) Represents the incremental awards earned and/or awards forfeited based on the achievement of performance conditions. As of December 27, 2023, there were 121,425 performance stock units outstanding, of which none were vested. The weighted average grant date fair value of share awards granted during fiscal 2023, fiscal 2022 and fiscal 2021 was nil, nil, and $98.87, respectively. The total fair value of awards that vested during fiscal 2023, fiscal 2022 and fiscal 2021 was $1,441, $1,869 and $3,083, respectively. As of December 27, 2023, total unrecognized compensation expense related to unvested performance stock units was $3,147, which is expected to be recognized over a weighted average period of 1.1 years. Stock Options Under the 2015 Plan, the Company may grant stock options to team members, directors and officers. The stock options granted generally vest equally over periods ranging from one 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: 2023 2022 2021 Expected term (years) (1) 0 0 7.5 Expected volatility (2) — % — % 45.4 % Risk-free interest rate (3) — % — % 1.4 % 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 is an interpolation of yields on U.S. Treasury securities with maturities equivalent to the expected term. (4) A dividend yield of zero was used as the Company have no plans to declare dividends in the foreseeable future. A summary of stock option activity was as follows: Stock Options Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life (Years) Outstanding as of December 28, 2022 134,031 $ 21.88 Granted — — Exercised (33,406) 22.39 Forfeited — — Outstanding as of December 27, 2023 100,625 $ 21.71 $ 5,457 1.2 Options vested and exercisable as of December 27, 2023 100,625 $ 21.71 $ 5,457 1.2 Options expected to vest as of December 27, 2023 — $ — $ — — As of December 27, 2023, total unrecognized compensation expense related to unvested stock options was nil. Cash received from stock options exercised was $744 and the cash tax benefit realized for the tax deductions from these option exercises was $203 for fiscal 2023. The weighted average grant date fair value of options granted during fiscal 2023, fiscal 2022 and fiscal 2021 was nil, nil, $58.92, respectively. The total intrinsic value of stock options exercised during fiscal 2023, fiscal 2022 and fiscal 2021 was $1,426, $631 and $30,533, respectively. The total fair value of stock options vested during fiscal 2023, fiscal 2022 and fiscal 2021 was nil , nil and $60, respectively. The following table summarizes information about stock options outstanding and exercisable as December 27, 2023: Options Outstanding and Exercisable Number Outstanding at December 27, 2023 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Exercise Price $ 21.00 95,511 1.1 $ 21.00 $ 34.62 4,006 2.4 $ 34.62 $ 36.41 1,108 2.9 $ 36.41

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 27, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Shake Shack is the sole managing member of SSE Holdings and, as a result, consolidates 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 the Company, on a pro rata basis. The Company is subject to U.S. federal income taxes, in addition to state and local income taxes with respect to its 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. The Company is also subject to withholding taxes in foreign jurisdictions. Income Tax Expense The components of Income (loss) before income taxes were as follows: (As Restated) (As Restated) 2023 2022 2021 Domestic $ (13,427) $ (49,454) $ (38,833) Foreign 30,407 25,169 21,498 Income (loss) before income taxes $ 16,980 $ (24,285) $ (17,335) The components of Income tax benefit were as follows: (As Restated) (As Restated) 2023 2022 2021 Current income taxes: Federal $ — $ — $ — State and local 1,271 222 275 Foreign 3,793 3,612 2,880 Total current income taxes 5,064 3,834 3,155 Deferred income taxes: Federal (12,427) (4,176) (10,732) State and local 3,353 (838) (3,741) Total deferred income taxes (9,074) (5,014) (14,473) Income tax benefit $ (4,010) $ (1,180) $ (11,318) Reconciliations of Income tax benefit computed at the U.S. federal statutory income tax rate to the recognized Income tax benefit and the U.S. statutory income tax rate to our effective tax rates were as follows: (As Restated) (As Restated) 2023 2022 2021 Expected U.S. federal income taxes at statutory rate $ 3,565 21.0 % $ (5,100) 21.0 % $ (3,641) 21.0 % State and local income taxes, net of federal benefit 2,429 14.3 % (759) 3.1 % (1,578) 9.1 % Foreign withholding taxes 3,792 22.3 % 3,612 (14.9) % 2,880 (16.6) % Tax credits (7,060) (41.5) % (5,969) 24.6 % (3,655) 21.1 % Non-controlling interest 517 3.0 % 122 (0.5) % (350) 2.0 % Remeasurement of deferred tax assets in connection with other tax rate changes 1,547 9.1 % 225 (0.9) % 1,034 (6.0) % Reserve for uncertain tax positions 154 0.9 % — — % — — % Change in valuation allowance (9,195) (54.2) % 4,955 (20.4) % (6,059) 35.0 % Other 241 1.4 % 1,734 (7.1) % 51 (0.3) % Income tax benefit $ (4,010) (23.6) % $ (1,180) 4.9 % $ (11,318) 65.3 % Shake Shack's effective income tax rates for fiscal 2023, fiscal 2022 and fiscal 2021 were (23.6)%, 4.9% and 65.3%, respectively. The decrease in the effective income tax rate from fiscal 2022 to fiscal 2023 was primarily driven by additional benefit related to a decrease in valuation allowance and higher tax credits, partially offset by an increase in foreign tax expense and the revaluation of deferred tax assets as a result of a reduction in certain state income tax rates. The decrease in the effective income tax rate from fiscal 2021 to fiscal 2022 was primarily driven by additional expense related to an increase in valuation allowance, an increase in foreign tax expense, and net expense related to equity-based compensation, partially offset by higher tax credits. Deferred Tax Assets and Liabilities The components of deferred tax assets and liabilities were as follows: (As Restated) December 27 December 28 Deferred tax assets: Investment in partnership $ 90,419 $ 109,870 Tax Receivable Agreement 64,076 64,218 Operating lease liability 4,713 4,376 Financing lease liability 114 61 Deferred revenue 196 167 Equity-based compensation 360 380 Net operating loss carryforwards 144,144 131,867 Tax credits 26,048 19,257 Other assets 947 638 Total gross deferred tax assets 331,017 330,834 Valuation allowance (357) (9,560) Total deferred tax assets, net of valuation allowance 330,660 321,274 Deferred tax liabilities: Property and equipment (599) (95) Operating lease right-of-use asset (3,735) (3,488) Financing lease right-of-use asset (111) (58) Other liabilities (7) (7) Total gross deferred tax liabilities (4,452) (3,648) Net deferred tax assets $ 326,208 $ 317,626 As of December 27, 2023, the Company's federal and state net operating loss carryforwards for income tax purposes were $596,347 and $327,152, respectively. If not utilized, $544,480 of the Company's federal net operating losses can be carried forward indefinitely, and the remainder will begin to expire in 2035. If not utilized $49,912 of the Company's state net operating loss carryforwards can be carried forward indefinitely, and the remainder will begin to expire in 2024. As of December 27, 2023, the Company had federal tax credit carryforwards of $25,727 which will begin to expire in 2025 and gross state tax credit carryforwards of $406 which will begin to expire in 2024. As described in Note 12, Stockholders' Equity, the Company acquired an aggregate of 189,317 LLC Interests during fiscal 2023 through redemption of LLC Interests and activity under stock-based compensation plans. The Company recognized a deferred tax liability in the amount of $720 associated with the basis difference in its investment in SSE Holdings upon acquisition of these LLC Interests. As of December 27, 2023, the total deferred tax asset related to the basis difference in the Company's investment in SSE Holdings was $90,419. The Company evaluates the realizability of its deferred tax assets on a quarterly basis and establishes 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 27, 2023, the Company concluded, based on the weight of all available positive and negative evidence, that all of its deferred tax assets are more likely than not to be realized, except certain state attributes that are not expected to be utilized before expiration. As such, a valuation allowance in the amount of $357 was recognized. The net change in valuation allowance for fiscal 2023 was a decrease of $9,201 primarily related to the change in realizability of foreign tax credits. Refer to Schedule II, Valuation and Qualifying Accounts for additional information. Uncertain Tax Positions As of December 27, 2023, the Company assessed its tax positions by applying the two-step recognition and measurement model pursuant to ASC 740 and considering the applicable unit of account. Pursuant to ASC 740-10-25-6, the Company recognizes the financial statement effects of a tax position only when it is more likely than not that the position will be sustained upon examination. At the conclusion of the Company's examination in New York City for tax years 2015 -2017, a reserve of $207 was recognized based on a settlement with the taxing authority. In addition, the Company recognized an uncertain tax reserve of $195 for tax years 2018-2022. Reconciliations of uncertain tax positions were as follows: (As Restated) (As Restated) 2023 2022 2021 Beginning balance $ — $ — $ — Additions based on tax positions related to the current year — — — Additions for tax positions of prior years 263 — — Reductions for tax positions of prior years — — — Reductions for lapse of applicable statute of limitations — — — Settlements (116) — — Ending balance $ 147 $ — $ — The Company does not expect a significant increase or decrease in unrecognized tax benefits within the next twelve months. The $147 of unrecognized tax benefits, if recognized, would favorably affect the Company’s effective tax rate. Interest and penalties, if any, related to income tax liabilities are included in income tax expense. During the fiscal year ended December 27, 2023, the Company recognized $139 in interest expense. As of December 27, 2023, the Company accrued $48 of interest expense. Shake Shack Inc. was formed in September 2014 and did not engage in any operations prior to the IPO and other transactions completed in connection with the IPO. The statute of limitations remains open for tax years beginning in 2015 for Shake Shack Inc. 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 2019 for SSE Holdings. Tax Receivable Agreement Pursuant to the Company's election under Section 754 of the Internal Revenue Code (the "Code"), the Company expects to obtain an increase in its share of the tax basis in the net assets of SSE Holdings when LLC Interests are redeemed or exchanged by the other members of SSE Holdings. The Company plans to make an election under Section 754 of the Code for each taxable year in which a redemption or exchange of LLC Interest occurs. The Company intends to treat any redemptions and exchanges of LLC Interests as direct purchases of LLC Interests for U.S. federal income tax purposes. These increases in tax basis may reduce the amounts that would otherwise be paid 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, the Company entered into a tax receivable agreement with certain of the then-existing members of SSE Holdings (the "Tax Receivable Agreement") that provides for the payment by the Company of 85% of the amount of any tax benefits that are actually realized, or in some cases are deemed to realize, as a result of (i) increases in the Company's 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"). The Company expects to benefit from the remaining 15% of any tax benefits that may actually realize. The TRA Payments are not conditioned upon any continued ownership interest in SSE Holdings or the Company. The rights of each member of SSE Holdings that is a party to the Tax Receivable Agreement, are assignable to transferees of their respective LLC Interests. During fiscal 2023, the Company acquired an aggregate of 35,000 LLC Interests in connection with the redemption of LLC Interests, which resulted in an increase in the tax basis of its investment in SSE Holdings subject to the provisions of the Tax Receivable Agreement. The Company recognized an additional liability in the amount of $720 for the TRA Payments due to the redeeming members, representing 85% of the aggregate tax benefits the Company expects 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 estimates of future taxable income. No payments were made to the members of SSE Holdings pursuant to the Tax Receivable Agreement in fiscal 2023 and fiscal 2022. As of December 27, 2023, the total amount of TRA Payments due under the Tax Receivable Agreement was $235,613, of which no amount was included in Other current liabilities on the Consolidated Balance Sheets. Refer to Note 18, Commitments and Contingencies, for additional information relating to the liabilities under the Tax Receivable Agreement.

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Dec. 27, 2023
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share of Class A common stock is computed by dividing Net income (loss) attributable to Shake Shack Inc. by the weighted average number of shares of Class A common stock outstanding during the period. Diluted earnings (loss) per share of Class A common stock is computed by dividing Net income (loss) attributable 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. The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings (loss) per share of Class A common stock (in thousands, except per share amounts): (As Restated) (As Restated) 2023 2022 2021 Numerator: Net income (loss) attributable to Shake Shack Inc.—basic $ 20,264 $ (21,229) $ (4,561) Reallocation of net income attributable to non-controlling interests from the assumed conversion of Class B shares 726 — — Net income (loss) attributable to Shake Shack Inc.—diluted $ 20,990 $ (21,229) $ (4,561) Denominator: Weighted average shares of Class A common stock outstanding—basic 39,419 39,237 39,085 Effect of dilutive securities: Stock options 75 — — Performance stock units 11 — — Restricted stock units 85 — — Convertible Notes 1,467 — — Shares of Class B common stock 2,842 — — Weighted average shares of Class A common stock outstanding—diluted 43,899 39,237 39,085 Earnings (loss) per share of Class A common stock—basic $ 0.51 $ (0.54) $ (0.12) Earnings (loss) per share of Class A common stock—diluted $ 0.48 $ (0.54) $ (0.12) The effect of potential share settlement of the Convertible Notes outstanding for the period is included as potentially dilutive shares of Class A common stock under application of the if-converted method in the computation of diluted earnings (loss) per share, except when the effect would be anti-dilutive. Refer to Note 9, Debt, for additional information. Shares of 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 (loss) per share of Class B common stock under the two-class method has not been presented. However, shares of Class B common stock outstanding for the period are considered potentially dilutive shares of Class A common stock under application of the if-converted method and are included in the computation of diluted earnings (loss) per share, except when the effect would be anti-dilutive. The following table presents potentially dilutive securities excluded from the computations of diluted earnings (loss) per share of Class A common stock: 2023 2022 2021 Stock options — 134,031 (2) 154,231 (2) Performance stock units 99,718 (1) 159,822 (2) 186,159 (2) Restricted stock units — 395,853 (2) 231,429 (2) Shares of Class B common stock — 2,869,513 (2) 2,921,587 (2) Convertible notes — 1,466,975 (2) 1,466,975 (2) (1) Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the performance conditions associated with these awards were not met assuming the end of the reporting period was the end of the performance period. (2) Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the effect would have been anti-dilutive.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 27, 2023
Cash and Cash Equivalents [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth supplemental cash flow information: 2023 2022 2021 Cash paid for: Income taxes, net of refunds $ 4,056 $ 3,731 $ 2,808 Interest, net of amounts capitalized 537 252 252 Non-cash investing activities: Accrued purchases of property and equipment 24,999 26,591 22,241 Capitalized equity-based compensation 181 126 66 Non-cash financing activities: Establishment of liabilities under tax receivable agreement 720 844 1,093

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 27, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments The Company is obligated under various operating leases for Shacks and the home office space, expiring in various years through 2045. Under certain of these leases, the Company is liable for contingent rent based on a percentage of sales in excess of specified thresholds and typically responsible for its proportionate share of real estate taxes, common area maintenance costs and other occupancy costs. Refer to Note 10, Leases, for additional information. Certain leases require the Company to obtain letters of credit. As of December 27, 2023, the Company held two letters of credit, one for $130, which expires in February 2026 and the second for $402, which expires in August 2024 and renews automatically for one-year periods through January 31, 2034. 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. The Company also enters into long-term, exclusive contracts with certain vendors to supply food, beverages and paper goods, obligating the Company to purchase specified quantities. Legal Contingencies In May 2022, a claim was filed against Shake Shack alleging certain violations of the Fair Labor Standards Act relating to the classification of exempt managers. The matter was settled with a maximum payment of $900. An accrual of $900 was recorded for this matter during the thirteen weeks ended March 29, 2023. Subsequently, the accrual was reduced by $385 during the thirteen weeks ended December 27, 2023. The Company is subject to various legal proceedings, claims and liabilities, involving employees and guests alike, which arise in the ordinary course of business and are generally covered by insurance. As of December 27, 2023, the amount of the ultimate liability with respect to these matters was not material. Liabilities under Tax Receivable Agreement As described in Note 15, Income Taxes, the Company is a party to the Tax Receivable Agreement under which it is contractually committed to pay certain of the members of SSE Holdings 85% of the amount of any tax benefits that are actually realized, or in some cases are deemed to realize, as a result of certain transactions. The Company is not obligated to make any payments under the Tax Receivable Agreement until the tax benefits associated with the transactions that gave rise to the payments 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 the Company does not generate sufficient taxable income in the aggregate over the term of the Tax Receivable Agreement to utilize the tax benefits, then it would not be required to make the related TRA Payments. As of December 27, 2023 and December 28, 2022, the Company recognized liabilities totaling $235,613 and $234,893, respectively, relating to the obligations under the Tax Receivable Agreement, after concluding that it was probable that it would have sufficient future taxable income over the term of the Tax Receivable Agreement to utilize the related tax benefits. There were no transactions subject to the Tax Receivable Agreement for which the Company did not recognize the related liability, as the Company concluded that it would have sufficient future taxable income to utilize all of the related tax benefits generated by all transactions that occurred in fiscal 2023.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 27, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Union Square Hospitality Group The Chairman of the Board of Directors serves as the Executive Chairman of Union Square Hospitality Group, LLC. As a result, Union Square Hospitality Group, LLC and its subsidiary, set forth below, are considered related parties. Hudson Yards Sports and Entertainment In fiscal 2011, Shake Shack entered into a Master License Agreement (as amended, "MLA") with Hudson Yards Sports and Entertainment LLC ("HYSE") to operate Shake Shack branded limited menu concession stands in sports and entertainment venues within the United States. In February 2019, the agreement was assigned to Hudson Yards Catering ("HYC"), the parent of HYSE. The agreement expires in January 2027 and includes five consecutive five-year renewal options at HYC's option. As consideration for these rights, HYC pays the Company a license fee based on a percentage of net food sales, as defined in the MLA. HYC also pays a percentage of profits on sales of branded beverages, as defined in the MLA. Classification 2023 2022 2021 Amounts received from HYC Licensing revenue $ 988 $ 802 $ 320 Classification December 27 December 28 Amounts due from HYC Accounts receivable, net $ 57 $ 69 Madison Square Park Conservancy The Chairman of the Board of Directors serves as a director of the Madison Square Park Conservancy ("MSP Conservancy"), with which Shake Shack has a license agreement and pays license fees to operate the Madison Square Park Shack. No amounts were due to MSP Conservancy as of December 27, 2023 and December 28, 2022. Classification 2023 2022 2021 Amounts paid to MSP Conservancy Occupancy and related expenses $ 898 $ 1,224 $ 863 Olo, Inc. The Chairman of the Board of Directors serves as a director of Olo, Inc. (formerly known as "Mobo Systems, Inc."), a platform the Company uses in connection with its mobile ordering application. Classification 2023 2022 2021 Amounts paid to Olo, Inc. Other operating expenses $ 595 $ 431 $ 406 Classification December 27 December 28 Amounts due to Olo, Inc. Accounts payable Accrued expenses $ 116 $ 39 Block, Inc. The Company's Chief Executive Officer is a member of the board of directors of Block, Inc. (formerly known as "Square, Inc."). The Company currently uses certain point-of-sale applications, payment processing services, hardware and other enterprise platform services in connection with its kiosk technology, sales for certain off-site events and the processing of a limited amount of sales at certain locations. Classification 2023 2022 2021 Amounts paid to Block, Inc. Other operating expenses $ 8,688 $ 4,337 $ 2,844 Classification December 27 December 28 Amounts due to Block, Inc. Accounts payable Accrued expenses $ 59 $ 55 Tax Receivable Agreement The Company entered into a Tax Receivable Agreement that provides for the payment by the Company of 85% of the amount of any tax benefits that are actually realized, or in some cases are deemed to realize, as a result of certain transactions. Refer to Note 15, Income Taxes, for additional information. No payments were made to the members of SSE Holdings pursuant to the Tax Receivable Agreement during fiscal 2023, fiscal 2022 and fiscal 2021. Classification December 27 December 28 Amounts due under the Tax Receivable Agreement Other current liabilities $ 235,613 $ 234,893 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. No tax distributions were payable to non-controlling interest holders as of December 27, 2023 and December 28, 2022. Classification 2023 2022 2021 Amounts paid to non-controlling interest holders Non-controlling interests $ 162 $ 410 $ 968

GEOGRAPHIC INFORMATION

GEOGRAPHIC INFORMATION	12 Months Ended
	Dec. 27, 2023
Segment Reporting [Abstract]
GEOGRAPHIC INFORMATION	GEOGRAPHIC INFORMATION Revenue by geographic area was as follows: 2023 2022 2021 United States $ 1,056,753 $ 875,047 $ 718,128 Other countries 30,780 25,439 21,765 Total revenue $ 1,087,533 $ 900,486 $ 739,893 Revenues are shown based on the geographic location of the Company's customers and licensees. The Company's long-lived assets are primarily located in the United States.

SCHEDULE I_ CONDENSED FINANCIAL

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT	12 Months Ended
	Dec. 27, 2023
Condensed Financial Information Disclosure [Abstract]
SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT	SHAKE SHACK INC. CONDENSED BALANCE SHEETS (PARENT COMPANY ONLY) (in thousands, except share and per share amounts) (As Restated) December 27 December 28 ASSETS Current assets: Cash $ 6,672 $ 7,152 Prepaid expenses 63 62 Total current assets 6,735 7,214 Deferred income taxes, net 328,870 324,113 Investment in SSE Holdings 362,296 337,939 Note receivable from SSE Holdings 216,946 209,013 Note receivable - conversion option 12,900 6,300 Due from SSE Holdings 8,213 2,963 TOTAL ASSETS $ 935,960 $ 887,542 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable 146 39 Accrued expenses 621 113 Due to SSE Holdings 22,027 16,975 Total current liabilities 22,794 17,127 Long-term debt 245,636 244,589 Liabilities under tax receivable agreement, net of current portion 235,613 234,893 Total liabilities 504,043 496,609 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of December 27, 2023 and December 28, 2022. — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,474,315 and 39,284,998 shares issued and outstanding as of December 27, 2023 and December 28, 2022, respectively. 39 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,834,513 and 2,869,513 shares issued and outstanding as of December 27, 2023 and December 28, 2022, respectively. 3 3 Additional paid-in capital 426,601 415,649 Retained earnings (accumulated deficit) 5,277 (24,758) Accumulated other comprehensive loss (3) — Total stockholders' equity 431,917 390,933 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 935,960 $ 887,542 See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF INCOME (LOSS) (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended (As Restated) (As Restated) December 27 December 28 December 29 Intercompany revenue $ 7,971 $ 2,293 $ 2,878 TOTAL REVENUE 7,971 2,293 2,878 General and administrative expenses 6,663 3,132 2,491 Intercompany expenses 54 67 — TOTAL EXPENSES 6,717 3,199 2,491 INCOME (LOSS) FROM OPERATIONS 1,254 (906) 387 Equity in net income (loss) from SSE Holdings 10,091 (25,335) (19,393) Other income (expense), net 14,533 (1,767) (25,593) Interest expense (1,047) (1,047) (867) INCOME (LOSS) BEFORE INCOME TAXES 24,831 (29,055) (45,466) Income tax benefit (5,203) (5,783) (21,677) NET INCOME (LOSS) $ 30,034 $ (23,272) $ (23,789) See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended (As Restated) (As Restated) December 27 December 28 December 29 Net income (loss) $ 30,034 $ (23,272) $ (23,789) Other comprehensive loss, net of tax (1) : Change in foreign currency translation adjustment (3) (1) (2) OTHER COMPREHENSIVE LOSS (3) (1) (2) COMPREHENSIVE INCOME (LOSS) $ 30,031 $ (23,273) $ (23,791) (1) Net of tax benefit of $0 for fiscal years ended December 27, 2023, December 28, 2022 and December 29, 2021. See accompanying Notes to Condensed Financial Statements. SHAKE SHACK INC. CONDENSED STATEMENTS OF CASH FLOWS (PARENT COMPANY ONLY) (in thousands) Fiscal Year Ended (As Restated) (As Restated) December 27 December 28 December 29 OPERATING ACTIVITIES Net income (loss) $ 30,034 $ (23,272) $ (23,789) Adjustments to reconcile net income (loss) to net cash used in operating activities: Equity in net (income) loss from SSE Holdings (10,091) 25,335 19,393 Amortization of debt issuance costs 1,047 1,047 867 Equity-based compensation 894 614 526 Deferred income taxes (5,249) (5,783) (21,677) (Gain) loss on note receivable - conversion option (6,600) 9,700 32,200 Other non-cash income (7,933) (7,934) (6,609) Changes in operating assets and liabilities: Prepaid expenses and other current assets (1) 2 (19) Due to SSE Holdings (3,944) (728) (8,229) Accounts payable 107 30 6 Accrued expenses 512 (104) 118 NET CASH USED IN OPERATING ACTIVITIES (1,224) (1,093) (7,213) INVESTING ACTIVITIES Purchases of LLC Interests from SSE Holdings (11,731) (7,619) (41,875) Loan to SSE Holdings — — (243,750) NET CASH USED IN INVESTING ACTIVITIES (11,731) (7,619) (285,625) FINANCING ACTIVITIES Proceeds from issuance of convertible notes, net of discount — — 243,750 Debt issuance costs — — (1,075) Proceeds from issuance of Class A common stock to SSE Holdings upon settlement of equity awards 11,731 7,619 41,875 Proceeds from stock option exercises 744 424 6,640 NET CASH PROVIDED BY FINANCING ACTIVITIES 12,475 8,043 291,190 DECREASE IN CASH (480) (669) (1,648) CASH AT BEGINNING OF PERIOD 7,152 7,821 9,469 CASH AT END OF PERIOD $ 6,672 $ 7,152 $ 7,821 See accompanying Notes to Condensed Financial Statements. NOTE 1: ORGANIZATION Shake 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"), certain deferred tax assets and its note receivable from SSE Holdings. 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 Facility. Refer to Note 9, Debt, in the accompanying Consolidated Financial Statements, for additional information. 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 Part II, Item 8. 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 Company's Consolidated Financial Statements. The following table presents amounts in the Parent Company's Condensed Balance Sheets that were eliminated in consolidation: (As Restated) December 27 December 28 Assets Due from SSE Holdings $ 8,213 $ 2,963 Deferred income taxes, net 4,289 8,004 Note receivable from SSE Holdings 216,946 209,013 Note receivable - conversion option 12,900 6,300 Liabilities Due to SSE Holdings 22,027 16,975 Related party amounts that were not eliminated in the Company's Consolidated Financial Statements include the Parent Company's liabilities under the tax receivable agreement, which totaled $235,613 and $234,893, respectively as of December 27, 2023 and December 28, 2022. The following table presents amounts in the Parent Company's Condensed Statements of Income (Loss) that were eliminated in consolidation: (As Restated) (As Restated) 2023 2022 2021 Intercompany revenue $ 7,971 $ 2,293 $ 2,878 Equity in net income (loss) from SSE Holdings 10,091 (25,335) (19,393) Other income (expense), net 14,533 (1,767) (25,593) Income tax expense (benefit) 3,715 (769) (7,234) NOTE 3: RESTATEMENT OF PREVIOUSLY ISSUED CONDENSED FINANCIAL STATEMENTS In connection with the preparation of the Company's Consolidated Financial Statements as of and for the fiscal year ended December 27, 2023, the Company discovered that in prior years it had not appropriately accounted for the deferred tax asset associated with its investment in SSE Holdings, primarily due to incorrect accounting for state tax depreciation. The error resulted in an overstatement of income tax expense of approximately $2,862 for the fiscal year ended December 28, 2022 and an understatement of income tax benefit of $4,094 for the fiscal year ended December 29, 2021 and deferred tax assets were understated for the impacted periods. The error also resulted in an understatement of retained earnings and deferred tax assets as of December 26, 2020 of approximately $10,094 related to prior periods. The error did not impact total revenue or loss before income taxes for the fiscal years ended December 28, 2022 and December 29, 2021. Refer to Note 3, Restatement of Previously Issued Consolidated Financial Statements, to the Company's Consolidated Financial Statements included in Part II, Item 8, for additional information. The impact of the correction of the misstatements is summarized below: December 28, 2022 December 29, 2021 CORRECTED CONDENSED BALANCE SHEETS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Deferred income taxes, net $ 307,025 $ 17,088 $ 324,113 $ 304,442 $ 14,205 $ 318,647 Additional paid-in capital 415,611 38 415,649 405,940 17 405,957 Retained earnings (accumulated deficit) (41,808) 17,050 (24,758) (15,674) 14,188 (1,486) December 28, 2022 December 29, 2021 CORRECTED CONDENSED STATEMENTS OF LOSS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Income tax benefit $ (2,921) $ (2,862) $ (5,783) $ (17,583) $ (4,094) $ (21,677) Net loss (26,134) 2,862 (23,272) (27,883) 4,094 (23,789) December 28, 2022 December 29, 2021 CORRECTED CONDENSED STATEMENTS OF CASH FLOWS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Net income (loss) $ (26,134) $ 2,862 $ (23,272) $ (27,883) $ 4,094 $ (23,789) Deferred income taxes (4,126) (1,657) (5,783) (17,583) (4,094) (21,677) Accrued expenses (1) 1,101 (1,205) (104) 118 — 118 Net cash used in Operating activities (1,093) — (1,093) (7,213) — (7,213) (1) The prior impact of adjustments have been updated to conform with the current year presentation. These updates are not a part of the restatements above. All referenced amounts for prior periods in this Schedule I and the notes herein reflect the balances and amounts on a restated basis. NOTE 4: NOTE RECEIVABLE FROM SSE HOLDINGS In March 2021, contemporaneously with the issuance of the Convertible Notes described in Note 4, Debt, below, the Parent Company entered into a $250,000 intercompany note with SSE Holdings (the "Intercompany Note"). The Intercompany Note will mature in March 2028 unless the Parent Company exercises its right to convert the Intercompany Note to maintain at all times a one-to-one ratio between the number of common units, directly or indirectly, held by the Parent Company and the aggregate number of outstanding shares of Class A common stock. As of December 27, 2023 and December 28, 2022, the balance of the Note receivable from SSE Holdings was $216,946 and $209,013, respectively, net of accretion. The Parent Company's right to convert the Intercompany Note into common units of SSE Holdings (the "Conversion Option") is required to be bifurcated from the Intercompany Note and shown separately on the Parent Company's Condensed Balance Sheets. The Conversion Option is to be recorded at fair value and remeasured at each subsequent reporting date. As of December 27, 2023 and December 28, 2022, the fair value of the Conversion Option was $12,900 and $6,300, respectively. The following table presents amounts in the Parent Company's Condensed Statements of Income (Loss) related to the change in value and accretion on the Conversion Option: Classification 2023 2022 2021 Unrealized gain (loss) Other income (expense), net $ 6,600 $ (9,700) $ (32,200) Interest income Other income (expense), net $ 7,933 $ 7,933 $ 6,605 NOTE 5: DEBT In March 2021, the Parent Company issued $250,000 aggregate principal amount of 0% Convertible Senior Notes (“Convertible Notes”) which will mature on March 1, 2028, unless earlier converted, redeemed or repurchased in certain circumstances. Upon conversion, the Parent Company pays or delivers, as the case may be, cash, shares of Class A common stock or a combination of cash and shares of Class A common stock, at the Company's election. Refer to Note 9, Debt, in the Company's Consolidated Financial Statements, included in Part II, Item 8, for additional information relating to the Convertible Notes. NOTE 6: 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. Refer to Note 15, Income Taxes, to the Company's Consolidated Financial Statements included in Part II, Item 8, for additional information relating to the Parent Company's Tax Receivable Agreement. As described in Note 18, Commitments and Contingencies, to the Company's Consolidated Financial Statements, amounts 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 27, 2023 and December 28, 2022, liabilities under the tax receivable agreement totaled $235,613 and $234,893, respectively. NOTE 7: SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth supplemental cash flow information: (As Restated) (As Restated) 2023 2022 2021 Cash paid for: Income taxes $ 9 $ — $ 19 Non-cash investing activities: Accrued contribution related to stock option exercises 744 424 6,731 Class A common stock issued in connection with the acquisition of LLC Interests upon redemption by the non-controlling interest holders 265 313 33 Non-cash contribution made in connection with equity awards granted to employees of SSE Holdings 10,305 6,988 11,468 Non-cash financing activities: Establishment of liabilities under tax receivable agreement 720 844 1,093

SCHEDULE II_ VALUATION AND QUAL

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 27, 2023
SEC Schedule, 12-09, 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 29, 2021 (As Restated) $ 2,656 $ (6,063) $ 8,580 $ — $ 5,173 Fiscal year ended December 28, 2022 (As Restated) $ 5,173 $ 4,955 $ (568) (1) $ — $ 9,560 Fiscal year ended December 27, 2023 $ 9,560 $ (9,203) $ — $ — $ 357 (1) Amount relates to a valuation allowance established on deferred tax assets related to our investment in SSE Holdings.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Pay vs Performance Disclosure
Net income (loss) attributable to Shake Shack Inc.	$ 20,264	$ (21,229)	$ (4,561)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	12 Months Ended
	Dec. 27, 2023 shares	Dec. 27, 2023 shares
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		Pursuant to Item 408(a) of Regulation S-K, our directors and officers (as defined in Rule 16a-1(f) under the Exchange Act) adopted, terminated, or modified a “Rule 10b5-1 trading arrangement” in the fiscal year ended December 27, 2023 as follows: Name Position Action Adoption Date Expiration Date Aggregate Numbers of Class A Common Stock to be Purchased/Sold Jeff Flug Director Adoption 5/18/2023 8/16/2024 5,960 shares to be sold Daniel Meyer Chairman of the Board of Directors Adoption 8/8/2023 4/30/2024 100,000 shares to be sold
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Jeff Flug [Member]
Trading Arrangements, by Individual
Name	Jeff Flug
Title	Director
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	5/18/2023
Arrangement Duration	456 days
Aggregate Available	5,960	5,960
Daniel Meyer [Member]
Trading Arrangements, by Individual
Name	Daniel Meyer
Title	Chairman of the Board of Directors
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	8/8/2023
Arrangement Duration	266 days
Aggregate Available	100,000	100,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 27, 2023
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 ("GAAP") and include the accounts of Shake Shack Inc. and its 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. The Company has elected to reclassify certain marketing expenses for prior periods to conform with the presentation for the fiscal year ended December 27, 2023. These reclassifications had no effect on previously reported Net Income (Loss). For the fiscal year ended December 28, 2022 and December 29, 2021, the Company reclassified $1,219 and $1,200, respectively from Other operating expenses to General and administrative expenses in the accompanying Consolidated Statements of Income (Loss). SSE Holdings is considered a variable interest entity. Shake Shack Inc. is the primary beneficiary as the Company has the majority economic interest in SSE Holdings and, as the sole managing member, has 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, the Company consolidates SSE Holdings. The assets and liabilities of SSE Holdings represent substantially all of the Company's consolidated assets and liabilities with the exception of certain deferred taxes and liabilities under the Tax Receivable Agreement. As of December 27, 2023 and December 28, 2022, the net assets of SSE Holdings were $388,250 and $362,571, respectively. The assets of SSE Holdings are subject to certain restrictions in SSE Holdings' revolving credit agreement. Refer to Note 9, Debt, and Note 15, Income Taxes, for additional information.
Fiscal Year	Fiscal Year The Company operates on a 52/53 week fiscal year ending on the last Wednesday of December. Fiscal 2023 contained 52 weeks and ended on December 27, 2023 ("fiscal 2023"). Fiscal 2022 contained 52 weeks and ended on December 28, 2022 ("fiscal 2022"). Fiscal 2021 contained 52 weeks and ended on December 29, 2021 ("fiscal 2021"). 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 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 The chief operating decision maker (the "CODM") is the Chief Executive Officer. The Company determined it has one operating segment and one reportable segment, as the CODM regularly reviews Shack operations and financial performance at a consolidated level to allocate resources.
Fair Value Measurements	Fair Value Measurements The Company applies 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. Assets and liabilities are categorized based on the priority of the inputs to the valuation technique into a three-level fair value hierarchy as set forth below. ▪ 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 asset or liability. ▪ 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, money market funds 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.
Marketable Securities	Marketable Securities Marketable securities classified as available-for-sale securities consist of mutual funds that primarily invest in corporate bonds, certificates of deposits, asset-backed securities, commercial paper, U.S. Treasury obligations, and foreign government securities. Available-for-sale securities are recorded at fair value, with unrealized gains and losses recorded in Other income, net. Dividend and interest income are recognized when earned and are recorded in Other income, net on the Consolidated Statements of Income (Loss). Held-to-maturity securities consist of U.S. Treasuries for which the Company has the ability and intent to hold to maturity and are reported at amortized cost, net of a valuation allowance for credit losses. Interest income and the amortization of discounts and premiums are recorded in Other income, net on the Consolidated Statements of Income (Loss). No expected credit losses were recognized as of December 27, 2023.
Accounts Receivable, Net	Accounts Receivable, Net
Inventories	Inventories Inventories, which consist of food, paper goods, beverages, beer, wine and retail merchandise, are valued at the lower of weighted average cost or net realizable value. No adjustment is deemed necessary to reduce inventory to net realizable value due to the rapid turnover and high utilization of inventory.
Property and Equipment, Net And Valuation of Long-lived Assets	Property and Equipment, Net Property and equipment, net is stated at historical cost less accumulated depreciation. Property and equipment are depreciated using the straight-line method over the estimated useful lives of the assets, which generally range from five two 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 assets are capitalized. When assets are disposed, the resulting gain or loss is recognized in Impairment and loss on disposal of assets on the Consolidated Statements of Income (Loss). Valuation of Long-lived Assets
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 in 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 capitalized implementation costs from cloud computing arrangements, certain custom pre-ordered furniture, fixtures and equipment for future and existing Shacks, transferable liquor licenses, and security deposits. Implementation costs associated with cloud computing arrangements hosted by third-party vendors are capitalized when incurred during the application development phase. Amortization is calculated on a straight-line basis over the contractual term of the cloud computing arrangement and is recorded within General and administrative expenses on the Consolidated Statements of Income (Loss). As of December 27, 2023 and December 28, 2022, capitalized implementation costs from cloud computing arrangements totaled $5,572 and $6,212, respectively, net of accumulated amortization. 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, for both types of licenses, are expensed over the renewal term. As of December 27, 2023 and December 28, 2022, indefinite-lived intangible assets relating to transferable liquor licenses totaled $1,903 and $1,837, respectively. Indefinite-lived intangible assets are evaluated for impairment at least annually during the fourth quarter, and whenever events or circumstances indicate that an impairment may exist. When evaluating intangible assets for impairment, the Company first performs a qualitative assessment to determine whether it is more likely than not that an intangible asset group is impaired. If determined that it is more likely than not that the carrying value of the intangible asset group exceeds its fair value, the Company performs a quantitative assessment to derive the fair value of the intangible asset group. If the carrying value 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, the Company continuously monitors and may revise the useful lives of intangible assets when facts and circumstances change.
Revenue Recognition	Revenue Recognition Revenue primarily consists of Shack sales and Licensing revenue. Generally, revenue is recognized as promised goods or services transfer to the guest or customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Shack Sales Revenue from Shack sales is recognized when payment is tendered at the point of sale, net of discounts, as the performance obligation has been satisfied at that time. Sales tax collected from guests is excluded from Shack sales and the obligation is included as sales tax payable until the taxes are remitted to the appropriate taxing authorities. Delivery services are fulfilled by third-party delivery partners whether ordered through the Shack app, website ("Company-owned platforms") or through third-party delivery platforms. Revenue from orders through Company-owned platforms includes delivery fees and is recognized when the delivery partner transfers the order to the guest as the Company controls the delivery. For these sales, the Company receives payment directly from the guest at the time of sale. Revenue from orders through third-party delivery partners is recognized when the order is transferred to the third-party delivery partner and excludes delivery fees collected by the delivery platforms as the Company does not control the delivery. The Company receives payment from the delivery partner subsequent to the transfer of the order and the payment terms are short-term in nature. For all delivery sales, the Company is considered the principal and recognizes revenue on a gross basis. The Company sells gift cards which do not have expiration dates. Revenue from gift cards is recognized when gift cards are redeemed by the customer or, in the event a gift card is not expected to be redeemed, in proportion to actual redemptions of gift cards ("gift card breakage"). The gift card breakage rate is determined from historical gift card redemption patterns. Gift card breakage income for fiscal 2023 and 2022 was $327 and $1,472, respectively. During fiscal 2022, the Company concluded it had accumulated a sufficient level of historical data from a large pool of homogeneous transactions to allow it to reasonably and objectively determine an estimated gift card breakage rate and the pattern of actual gift card redemptions. In accordance with ASC 250, Accounting Changes and Error Corrections, the Company concluded that this accounting change represented a change in accounting estimate. As a result, a cumulative catch-up adjustment was recorded during fiscal 2022 that resulted in $1,281 of gift card breakage income. Gift card breakage income is included in Shack sales in the Consolidated Statements of Income (Loss). Licensing Revenue Licensing revenue includes initial territory fees, Shack opening fees and ongoing sales-based royalty fees from licensed Shacks. Generally, the licenses granted to develop, open and operate each Shack in a specified territory are the predominant good or service transferred to the licensee and represent distinct performance obligations. Ancillary promised services, such as training and assistance during the initial opening of a Shack, are typically combined with the license and considered one performance obligation per Shack. The Company determines the transaction price for each contract, which is comprised of the initial territory fee and an estimate of the total Shack opening fees the Company expects to be entitled to. The calculation of total Shack opening fees requires judgment, as it is based on an estimated number of Shacks the Company expects the licensee to open. The transaction price is then allocated equally to each Shack expected to open. The performance obligation is satisfied over time, starting when a Shack opens through the end of the license term for the related Shack therefore revenue is recognized on a straight-line basis over the license term. Generally, payment for the initial territory fee is received upon execution of the license agreement and payment for the Shack opening fees is received either in advance of or upon opening the related Shack. These payments are initially deferred and recognized in revenue as the performance obligations are satisfied. Revenue from sales-based royalties is recognized as the related sales occur.
Equity-based Compensation	Equity-based Compensation Equity-based compensation expense is measured based on the grant-date fair value of the awards. 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. For awards with cliff vesting features and a combination of service and performance conditions, compensation expense is recognized on a straight-line basis over the total requisite service period for the entire award. Actual distributed shares are calculated upon conclusion of the service and performance periods. Forfeitures are recognized as they occur for all equity awards. Equity-based compensation expense is included in General and administrative expenses and Labor and related expenses on the Consolidated Statements of Income (Loss).
Leases	Leases Shake Shack currently leases all of its domestic Company-operated Shacks, the home office and certain equipment under various non-cancelable lease agreements that expire on various dates through 2045. The Company evaluates contracts entered into to determine whether the contract involves the use of property or equipment, which is either explicitly or implicitly identified in the contract. The Company evaluates whether it controls the use of the asset, which is determined by assessing whether substantially all economic benefit from the use of the asset is obtained, and whether the Company has the right to direct the use of the asset. If these criteria are met, the Company has identified a lease, within the contract, and therefore a right of use asset and lease liability are recorded on the Consolidated Balance Sheets. Upon possession of a leased asset, the Company determines whether the lease is an operating or finance lease. All of the Company's real estate leases are classified as operating leases and most equipment leases are classified as finance leases. Generally, real estate leases have initial terms ranging from 10 to 15 years and typically include two five-year renewal options. Renewal options are generally not recognized as part of the right-of-use assets and lease liabilities as it is not reasonably certain at commencement date that the Company would exercise the renewal options. Real estate leases typically contain fixed minimum rent payments and/or contingent rent payments which are 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, fixed lease payments are recognized as operating lease costs on a straight-line basis over the lease term within the Consolidated Statements of Income (Loss) in the following line items. Lease expense incurred before a Shack opens is recorded in Pre-opening costs. Once a domestic Company-operated Shack opens, the straight-line lease expense and contingent rent, if applicable, are recorded in Occupancy and related expenses. Many of these leases also require the Company to pay real estate taxes, common area maintenance costs and other occupancy costs which are included in Occupancy and related expenses. Finance leases are recognized in depreciation expense on a straight-line basis over the remaining lease term, along with recognition of interest expense associated with accretion of the lease liability. For both operating and finance leases that contain lease and non-lease components, the components are combined and accounted for as a single lease component. Variable lease costs for both operating and finance leases, if any, are recognized as incurred. Leases with a term of 12 months or less are deemed short-term and are not recognized on the Consolidated Balance Sheets. Fixed lease payments for short-term leases are recognized on a straight-line basis over the lease term. The Company calculates operating lease assets and lease liabilities as the present value of fixed lease payments over the reasonably certain lease term beginning at the commencement date. The Company uses its incremental borrowing rate (“IBR”) in determining the present value of future lease payments as there are no explicit rates provided in the leases. The IBR used to measure the lease liability is derived from the average of the yield curves obtained from using the notching method and the recovery rate method. The most significant assumption in calculating the IBR is the Company's credit rating and is subject to judgment. The credit rating used to develop the IBR is determined by utilizing the credit ratings of other public companies with similar financial information as SSE Holdings. The Company expends cash for leasehold improvements to build out and equip leased properties. Generally, a portion of the leasehold improvements and building costs are reimbursed by the landlords through landlord incentives pursuant to agreed-upon terms in the lease agreements. Landlord incentives usually take the form of cash, full or partial credits against future minimum or contingent rents otherwise payable by the Company, or a combination thereof. In most cases, landlord incentives are received after the Company takes possession of the property and as milestones are met during the construction of the property. The Company includes these amounts in the measurement of the initial operating lease liability, and lease asset.
Pre-opening Costs	Pre-opening Costs Pre-opening costs are expensed as incurred and consist primarily of occupancy, manager and team member wages, cookware, travel and lodging costs for the opening training team and other supporting team members, marketing expenses, legal fees, and inventory costs incurred prior to the opening of a Shack.
Income Taxes	Income Taxes Income taxes are accounted for 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 values 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 on the Consolidated Statements of Income (Loss) 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. In making such determination, the Company considers all available evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent and expected future results of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Accounting standards updates ("ASU") applicable to the Company that were issued in 2023 are summarized below. ASU Description Effective Date Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU 2023-07) This ASU requires that an entity report segment information in accordance with Topic 280, Segment Reporting. The amendment in the ASU is intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. Early adoption is permitted. The adoption of this standard is not expected to have a material impact to our consolidated financial statements. Fiscal years beginning after December 15, 2023 Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09) This ASU requires that an entity, on an annual basis, disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid. The amendment in the ASU is intended to enhance the transparency and decision usefulness of income tax disclosures. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on our consolidated financial statements and related disclosures. Fiscal years beginning after December 15, 2024 All other ASUs issued but not yet effective are not applicable or not expected to have a material impact on the Company’s future Consolidated Financial Statements.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 27, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The impact of the correction of the misstatements is summarized below: As of December 28, 2022 As of December 29, 2021 CORRECTED CONSOLIDATED BALANCE SHEETS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Deferred income taxes, net $ 300,538 $ 17,088 $ 317,626 $ 298,668 $ 14,205 $ 312,873 Total assets 1,494,862 17,088 1,511,950 1,457,570 14,205 1,471,775 Additional paid-in capital 415,611 38 415,649 405,940 17 405,957 Retained earnings (accumulated deficit) (20,537) 17,050 (3,487) 3,554 14,188 17,742 Total equity 419,748 17,088 436,836 435,600 14,205 449,805 Total liabilities and stockholders' equity 1,494,862 17,088 1,511,950 1,457,570 14,205 1,471,775 For the Fiscal Year Ended For the Fiscal Year Ended CORRECTED CONSOLIDATED STATEMENTS OF LOSS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Income tax expense (benefit) $ 1,682 $ (2,862) $ (1,180) $ (7,224) $ (4,094) $ (11,318) Net loss (25,967) 2,862 (23,105) (10,111) 4,094 (6,017) Net loss attributable to Shake Shack Inc. (24,091) 2,862 (21,229) (8,655) 4,094 (4,561) Loss per share of Class A common stock: Basic $ (0.61) $ 0.07 $ (0.54) $ (0.22) $ 0.10 $ (0.12) Diluted $ (0.61) $ 0.07 $ (0.54) $ (0.22) $ 0.10 $ (0.12) For the Fiscal Year Ended For the Fiscal Year Ended CORRECTED CONSOLIDATED STATEMENTS OF CASH FLOWS As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated Net income (loss) (including amounts attributable to non-controlling interests) $ (25,967) $ 2,862 $ (23,105) $ (10,111) $ 4,094 $ (6,017) Deferred income taxes (3,357) (1,657) (5,014) (10,379) (4,094) (14,473) Accrued expenses 4,707 (1,205) 3,502 7,175 — 7,175 Net cash provided by Operating activities 76,742 — 76,742 58,404 — 58,404 Additional Paid-In Capital Retained Earnings (Accumulated Deficit) CORRECTED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated BALANCE AT DECEMBER 30, 2020 $ 395,067 $ — $ 395,067 $ 12,209 $ 10,094 $ 22,303 Net loss — — — (8,655) 4,094 (4,561) Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis 208 17 225 — — — BALANCE AT DECEMBER 29, 2021 405,940 17 405,957 3,554 14,188 17,742 Net loss — — — (24,091) 2,862 (21,229) Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis (1,182) 21 (1,161) — — — BALANCE AT DECEMBER 28, 2022 $ 415,611 $ 38 $ 415,649 $ (20,537) $ 17,050 $ (3,487) As of March 29, 2023 As of March 30, 2022 CORRECTED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated ASSETS Current assets: Cash and cash equivalents $ 293,430 $ — $ 293,430 $ 279,251 $ — $ 279,251 Marketable securities — — — 79,676 — 79,676 Accounts receivable, net 14,175 — 14,175 11,755 — 11,755 Inventories 4,394 — 4,394 3,780 — 3,780 Prepaid expenses and other current assets 18,075 — 18,075 12,155 — 12,155 Total current assets 330,074 — 330,074 386,617 — 386,617 Property and equipment, net of accumulated depreciation of $310,939 and $236,933, respectively 479,617 — 479,617 398,971 — 398,971 Operating lease assets 379,475 — 379,475 346,128 — 346,128 Deferred income taxes, net 301,538 17,088 318,626 304,166 14,205 318,371 Other assets 16,211 — 16,211 13,846 — 13,846 TOTAL ASSETS $ 1,506,915 $ 17,088 $ 1,524,003 $ 1,449,728 $ 14,205 $ 1,463,933 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 16,002 $ — $ 16,002 $ 13,395 $ — $ 13,395 Accrued expenses 45,677 — 45,677 38,997 — 38,997 Accrued wages and related liabilities 18,678 — 18,678 16,032 — 16,032 Operating lease liabilities, current 44,578 — 44,578 36,951 — 36,951 Other current liabilities 18,117 — 18,117 20,586 — 20,586 Total current liabilities 143,052 — 143,052 125,961 — 125,961 Long-term debt 244,851 — 244,851 243,804 — 243,804 Long-term operating lease liabilities 441,554 — 441,554 399,487 — 399,487 Liabilities under tax receivable agreement, net of current portion 235,361 — 235,361 234,273 — 234,273 Other long-term liabilities 22,192 — 22,192 20,944 — 20,944 Total liabilities 1,087,010 — 1,087,010 1,024,469 — 1,024,469 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of March 29, 2023 and March 30, 2022. — — — — — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,404,905 and 39,218,290 shares issued and outstanding as of March 29, 2023 and March 30, 2022, respectively. 39 — 39 39 — 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,844,513 and 2,911,587 shares issued and outstanding as of March 29, 2023 and March 30, 2022, respectively. 3 — 3 3 — 3 Additional paid-in capital 417,451 38 417,489 406,981 17 406,998 Retained earnings (accumulated deficit) (22,071) 17,050 (5,021) (6,608) 14,188 7,580 Accumulated other comprehensive loss (4) — (4) — — — Total stockholders' equity attributable to Shake Shack Inc. 395,418 17,088 412,506 400,415 14,205 414,620 Non-controlling interests 24,487 — 24,487 24,844 — 24,844 Total equity 419,905 17,088 436,993 425,259 14,205 439,464 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,506,915 $ 17,088 $ 1,524,003 $ 1,449,728 $ 14,205 $ 1,463,933 As of June 28, 2023 As of June 29, 2022 CORRECTED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated ASSETS Current assets: Cash and cash equivalents $ 203,697 $ — $ 203,697 $ 278,332 $ — $ 278,332 Marketable securities 91,537 — 91,537 79,625 — 79,625 Accounts receivable, net 14,332 — 14,332 11,936 — 11,936 Inventories 4,674 — 4,674 3,955 — 3,955 Prepaid expenses and other current assets 15,278 — 15,278 13,727 — 13,727 Total current assets 329,518 — 329,518 387,575 — 387,575 Property and equipment, net of accumulated depreciation of $331,571 and $254,291, respectively 500,085 — 500,085 411,018 — 411,018 Operating lease assets 385,386 — 385,386 361,522 — 361,522 Deferred income taxes, net 302,025 17,088 319,113 305,230 14,205 319,435 Other assets 15,802 — 15,802 14,735 — 14,735 TOTAL ASSETS $ 1,532,816 $ 17,088 $ 1,549,904 $ 1,480,080 $ 14,205 $ 1,494,285 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 17,005 $ — $ 17,005 $ 16,420 $ — $ 16,420 Accrued expenses 50,588 — 50,588 40,013 — 40,013 Accrued wages and related liabilities 18,221 — 18,221 18,440 — 18,440 Operating lease liabilities, current 46,490 — 46,490 38,775 — 38,775 Other current liabilities 17,881 — 17,881 20,261 — 20,261 Total current liabilities 150,185 — 150,185 133,909 — 133,909 Long-term debt 245,113 — 245,113 244,066 — 244,066 Long-term operating lease liabilities 448,580 — 448,580 418,010 — 418,010 Liabilities under tax receivable agreement, net of current portion 235,361 — 235,361 234,862 — 234,862 Other long-term liabilities 22,218 — 22,218 21,597 — 21,597 Total liabilities 1,101,457 — 1,101,457 1,052,444 — 1,052,444 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of June 28, 2023 and June 29, 2022. — — — — — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,449,246 and 39,266,670 shares issued and outstanding as of June 28, 2023 and June 29, 2022, respectively. 39 — 39 39 — 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,844,513 and 2,871,513 shares issued and outstanding as of June 28, 2023 and June 29, 2022, respectively. 3 — 3 3 — 3 Additional paid-in capital 421,356 38 421,394 410,520 17 410,537 Retained earnings (accumulated deficit) (15,123) 17,050 1,927 (7,796) 14,188 6,392 Accumulated other comprehensive loss (4) — (4) (1) — (1) Total stockholders' equity attributable to Shake Shack Inc. 406,271 17,088 423,359 402,765 14,205 416,970 Non-controlling interests 25,088 — 25,088 24,871 — 24,871 Total equity 431,359 17,088 448,447 427,636 14,205 441,841 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,532,816 $ 17,088 $ 1,549,904 $ 1,480,080 $ 14,205 $ 1,494,285 As of September 27, 2023 As of September 28, 2022 CORRECTED CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As previously reported Impact of Adjustment As Restated As previously reported Impact of Adjustment As Restated ASSETS Current assets: Cash and cash equivalents $ 190,020 $ — $ 190,020 $ 256,998 $ — $ 256,998 Marketable securities 94,957 — 94,957 80,015 — 80,015 Accounts receivable, net 13,889 — 13,889 11,800 — 11,800 Inventories 4,608 — 4,608 3,996 — 3,996 Prepaid expenses and other current assets 19,762 — 19,762 14,246 — 14,246 Total current assets 323,236 — 323,236 367,055 — 367,055 Property and equipment, net of accumulated depreciation of $353,303 and $271,938, respectively 525,557 — 525,557 441,870 — 441,870 Operating lease assets 397,870 — 397,870 370,536 — 370,536 Deferred income taxes, net 302,156 17,088 319,244 306,976 14,205 321,181 Other assets 16,037 — 16,037 15,330 — 15,330 TOTAL ASSETS $ 1,564,856 $ 17,088 $ 1,581,944 $ 1,501,767 $ 14,205 $ 1,515,972 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 21,251 $ — $ 21,251 $ 17,210 $ — $ 17,210 Accrued expenses 47,630 — 47,630 49,387 — 49,387 Accrued wages and related liabilities 18,164 — 18,164 17,758 — 17,758 Operating lease liabilities, current 47,610 — 47,610 40,690 — 40,690 Other current liabilities 17,522 — 17,522 19,497 — 19,497 Total current liabilities 152,177 — 152,177 144,542 — 144,542 Long-term debt 245,375 — 245,375 244,328 — 244,328 Long-term operating lease liabilities 463,370 — 463,370 429,165 — 429,165 Liabilities under tax receivable agreement, net of current portion 235,614 — 235,614 234,892 — 234,892 Other long-term liabilities 26,322 — 26,322 20,588 — 20,588 Total liabilities 1,122,858 — 1,122,858 1,073,515 — 1,073,515 Commitments and contingencies Stockholders' equity: Preferred stock, no par value—10,000,000 shares authorized; none issued and outstanding as of September 27, 2023 and September 28, 2022. — — — — — — Class A common stock, $0.001 par value—200,000,000 shares authorized; 39,466,268 and 39,279,699 shares issued and outstanding as of September 27, 2023 and September 28, 2022, respectively. 39 — 39 39 — 39 Class B common stock, $0.001 par value—35,000,000 shares authorized; 2,834,513 and 2,869,513 shares issued and outstanding as of September 27, 2023 and September 28, 2022, respectively. 3 — 3 3 — 3 Additional paid-in capital 423,811 38 423,849 413,274 17 413,291 Retained earnings (accumulated deficit) (7,496) 17,050 9,554 (9,820) 14,188 4,368 Accumulated other comprehensive loss (3) — (3) (1) — (1) Total stockholders' equity attributable to Shake Shack Inc. 416,354 17,088 433,442 403,495 14,205 417,700 Non-controlling interests 25,644 — 25,644 24,757 — 24,757 Total equity 441,998 17,088 459,086 428,252 14,205 442,457 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,564,856 $ 17,088 $ 1,581,944 $ 1,501,767 $ 14,205 $ 1,515,972 Thirteen Weeks Ended CONDENSED CONSOLIDATED STATEMENTS OF LOSS (UNAUDITED) March 29 March 30 Shack sales $ 244,254 $ 196,791 Licensing revenue 9,024 6,600 TOTAL REVENUE 253,278 203,391 Shack-level operating expenses: Food and paper costs 71,772 59,884 Labor and related expenses 74,264 60,465 Other operating expenses 34,936 30,171 Occupancy and related expenses 18,583 16,276 General and administrative expenses 31,311 31,386 Depreciation and amortization expense 21,322 16,855 Pre-opening costs 3,557 2,712 Impairment and loss on disposal of assets 722 577 TOTAL EXPENSES 256,467 218,326 LOSS FROM OPERATIONS (3,189) (14,935) Other income (expense), net 2,837 (289) Interest expense (403) (355) LOSS BEFORE INCOME TAXES (755) (15,579) Income tax expense (benefit) 867 (4,297) NET LOSS (1,622) (11,282) Less: Net loss attributable to non-controlling interests (88) (1,120) NET LOSS ATTRIBUTABLE TO SHAKE SHACK INC. $ (1,534) $ (10,162) Loss per share of Class A common stock: Basic $ (0.04) $ (0.26) Diluted $ (0.04) $ (0.26) Weighted average shares of Class A common stock outstanding: Basic 39,332 39,163 Diluted 39,332 39,163 Thirteen Weeks Ended CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) (UNAUDITED) June 28 June 29 Shack sales $ 261,810 $ 223,054 Licensing revenue 9,995 7,698 TOTAL REVENUE 271,805 230,752 Shack-level operating expenses: Food and paper costs 75,800 65,987 Labor and related expenses 75,158 65,851 Other operating expenses 36,109 32,151 Occupancy and related expenses 19,801 16,657 General and administrative expenses 31,476 29,487 Depreciation and amortization expense 22,252 18,087 Pre-opening costs 5,577 2,823 Impairment and loss on disposal of assets 884 528 TOTAL EXPENSES 267,057 231,571 INCOME (LOSS) FROM OPERATIONS 4,748 (819) Other income, net 3,227 538 Interest expense (405) (315) INCOME (LOSS) BEFORE INCOME TAXES 7,570 (596) Income tax expense 347 707 NET INCOME (LOSS) 7,223 (1,303) Less: Net income (loss) attributable to non-controlling interests 275 (115) NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC. $ 6,948 $ (1,188) Earnings (loss) per share of Class A common stock: Basic $ 0.18 $ (0.03) Diluted $ 0.16 $ (0.03) Weighted average shares of Class A common stock outstanding: Basic 39,416 39,227 Diluted 43,886 39,227 Thirteen Weeks Ended CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) (UNAUDITED) September 27 September 28 Shack sales $ 264,980 $ 219,501 Licensing revenue 11,227 8,313 TOTAL REVENUE 276,207 227,814 Shack-level operating expenses: Food and paper costs 77,180 67,774 Labor and related expenses 76,233 64,638 Other operating expenses 37,307 33,680 Occupancy and related expenses 20,300 17,337 General and administrative expenses 30,939 26,931 Depreciation and amortization expense 23,130 18,647 Pre-opening costs 4,969 3,041 Impairment and loss on disposal of assets 492 592 TOTAL EXPENSES 270,550 232,640 INCOME (LOSS) FROM OPERATIONS 5,657 (4,826) Other income, net 3,441 1,482 Interest expense (433) (475) INCOME (LOSS) BEFORE INCOME TAXES 8,665 (3,819) Income tax expense (benefit) 529 (1,508) NET INCOME (LOSS) 8,136 (2,311) Less: Net income (loss) attributable to non-controlling interests 509 (287) NET INCOME (LOSS) ATTRIBUTABLE TO SHAKE SHACK INC. $ 7,627 $ (2,024) Earnings (loss) per share of Class A common stock: Basic $ 0.19 $ (0.05) Diluted $ 0.19 $ (0.05) Weighted average shares of Class A common stock outstanding: Basic 39,460 39,274 Diluted 43,978 39,274 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended March 30, 2022 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE DECEMBER 29, 2021 (As Reported) 39,142,397 $ 39 2,921,587 $ 3 $ 405,940 $ 3,554 $ 1 $ 26,063 $ 435,600 Effect of restatement — — — — 17 14,188 — — 14,205 BALANCE DECEMBER 29, 2021 (As Restated) 39,142,397 39 2,921,587 3 405,957 17,742 1 26,063 449,805 Net loss — — — — — (10,162) — (1,120) (11,282) Other comprehensive income: Net change in foreign currency translation adjustment — — — — — — (1) — (1) Equity-based compensation — — — — 3,224 — — — 3,224 Activity under stock compensation plan 65,893 — — — (2,276) — — 252 (2,024) Redemption of LLC interests 10,000 — (10,000) — 49 — — (49) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — 44 — — — 44 Distributions paid to non-controlling interest holders — — — — — — — (302) (302) BALANCE MARCH 30, 2022 (As Restated) 39,218,290 $ 39 2,911,587 $ 3 $ 406,998 $ 7,580 $ — $ 24,844 $ 439,464 For the thirteen weeks ended June 29, 2022 and September 28, 2022, the effect of the restatement is included in the beginning balances as of March 30, 2022 and June 29, 2022, respectively. As such, only the restated Condensed Consolidated Statements of Stockholders' Equity are shown below. CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended June 29, 2022 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE MARCH 30, 2022 (As Restated) 39,218,290 $ 39 2,911,587 $ 3 $ 406,998 $ 7,580 $ — $ 24,844 $ 439,464 Net loss — — — — — (1,188) — (115) (1,303) Other comprehensive income: . Net change in foreign currency translation adjustment — — — — — — (1) — (1) Equity-based compensation — — — — 3,501 — — — 3,501 Activity under stock compensation plan 8,306 — — — (332) — — 421 89 Redemption of LLC interests 40,074 — (40,074) — 257 — — (257) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — 113 — — — 113 Distributions paid to non-controlling interest holders — — — — — — — (22) (22) BALANCE JUNE 29, 2022 (As Restated) 39,266,670 $ 39 2,871,513 $ 3 $ 410,537 $ 6,392 $ (1) $ 24,871 $ 441,841 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended September 28, 2022 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE JUNE 29, 2022 (As Restated) 39,266,670 $ 39 2,871,513 $ 3 $ 410,537 $ 6,392 $ (1) $ 24,871 $ 441,841 Net loss — — — — — (2,024) — (287) (2,311) Other comprehensive income: . Net change in foreign currency translation adjustment — — — — — — — — — Equity-based compensation — — — — 3,570 — — — 3,570 Activity under stock compensation plan 11,029 — — — (182) — — 245 63 Redemption of LLC interests 2,000 — (2,000) — 7 — — (7) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — (641) — — — (641) Distributions paid to non-controlling interest holders — — — — — — — (65) (65) BALANCE SEPTEMBER 28, 2022 (As Restated) 39,279,699 $ 39 2,869,513 $ 3 $ 413,291 $ 4,368 $ (1) $ 24,757 $ 442,457 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended March 29, 2023 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE DECEMBER 28, 2022 (As Reported) 39,284,998 $ 39 2,869,513 $ 3 $ 415,611 $ (20,537) $ — $ 24,632 $ 419,748 Effect of restatement — — — — 38 17,050 — — 17,088 BALANCE DECEMBER 28, 2022 (As Restated) 39,284,998 39 2,869,513 3 415,649 (3,487) — 24,632 436,836 Net loss — — — — — (1,534) — (88) (1,622) Other comprehensive loss: Net change in foreign currency translation adjustment — — — — — — (4) — (4) Equity-based compensation — — — — 3,864 — — — 3,864 Activity under stock compensation plan 94,907 — — — (2,699) — — 186 (2,513) Redemption of LLC interests 25,000 — (25,000) — 194 — — (194) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — 481 — — — 481 Distributions paid to non-controlling interest holders — — — — — — — (49) (49) BALANCE MARCH 29, 2023 (As Restated) 39,404,905 $ 39 2,844,513 $ 3 $ 417,489 $ (5,021) $ (4) $ 24,487 $ 436,993 For the thirteen weeks ended June 28, 2023 and September 27, 2023, the effect of the restatement is included in the beginning balances as of March 29, 2023 and June 28, 2023, respectively. As such, only the restated Condensed Consolidated Statements of Stockholders' Equity are shown below. CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended June 28, 2023 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE MARCH 29, 2023 39,404,905 $ 39 2,844,513 $ 3 $ 417,489 $ (5,021) $ (4) $ 24,487 $ 436,993 Net income — — — — — 6,948 — 275 7,223 Other comprehensive income (loss): Net change in foreign currency translation adjustment — — — — — — — — — Equity-based compensation — — — — 4,011 — — — 4,011 Activity under stock compensation plan 44,341 — — — 145 — — 329 474 Redemption of LLC interests — — — — — — — — — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — (251) — — — (251) Distributions paid to non-controlling interest holders — — — — — — — (3) (3) BALANCE JUNE 28, 2023 (As Restated) 39,449,246 $ 39 2,844,513 $ 3 $ 421,394 $ 1,927 $ (4) $ 25,088 $ 448,447 CORRECTED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) For the Thirteen Weeks Ended September 27, 2023 Class A Class B Additional Retained Earnings (Accumulated deficit) Accumulated Other Comprehensive Income (Loss) Non- Total Shares Amount Shares Amount BALANCE JUNE 28, 2023 (As Restated) 39,449,246 $ 39 2,844,513 $ 3 $ 421,394 $ 1,927 $ (4) $ 25,088 $ 448,447 Net income — — — — — 7,627 — 509 8,136 Other comprehensive income: . Net change in foreign currency translation adjustment — — — — — — 1 — 1 Equity-based compensation — — — — 3,563 — — — 3,563 Activity under stock compensation plan 7,022 — — — (469) — — 197 (272) Redemption of LLC interests 10,000 — (10,000) — 71 — — (71) — Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis — — — — (710) — — — (710) Distributions paid to non-controlling interest holders — — — — — — — (79) (79) BALANCE SEPTEMBER 27, 2023 (As Restated) 39,466,268 $ 39 2,834,513 $ 3 $ 423,849 $ 9,554 $ (3) $ 25,644 $ 459,086

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 27, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	Revenue disaggregated by type was as follows: 2023 2022 2021 Shack sales $ 1,046,819 $ 869,270 $ 714,989 Licensing revenue: Sales-based royalties 39,853 30,204 24,150 Initial territory and opening fees 861 1,012 754 Total revenue $ 1,087,533 $ 900,486 $ 739,893
Schedule of Contract with Customer, Asset and Liability	Contract liabilities and receivables from contracts with customers were as follows: December 27 December 28 Shack sales receivables $ 9,884 $ 8,779 Licensing receivables, net of allowance for doubtful accounts 4,610 3,918 Gift card liability 2,603 2,285 Deferred revenue, current 1,192 969 Deferred revenue, long-term 17,157 14,340 Revenue recognized that was included in the respective liability balances at the beginning of the period was as follows: 2023 2022 Gift card liability (1) $ 634 $ 1,781 Deferred revenue 1,103 954 (1) For fiscal 2022, amount includes the cumulative catch-up adjustment of $1,281 for gift card breakage income. Refer to Note 2, Summary of Significant Accounting Policies, for additional information.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 27, 2023
Fair Value Disclosures [Abstract]
Summary of Investment Holdings, Schedule of Investments	The Company's marketable securities were as follows: December 27 December 28 Equity securities $ — $ 80,707 Held-to-maturity securities 68,561 — Total marketable securities $ 68,561 $ 80,707
Debt Securities, Held-to-Maturity	The Company's held-to-maturity securities were as follows: December 27, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value U.S. Treasuries $ 68,561 $ 481 $ — $ 69,042
Schedule of Other Income From Available for Sale Securities	A summary of other income from investments was as follows: 2023 2022 2021 Income from investments $ 2,885 $ 1,033 $ 301 Realized gain (loss) on sale of equity securities 81 — (5) Unrealized loss on equity securities — (158) (277) Total $ 2,966 $ 875 $ 19

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 27, 2023
Receivables [Abstract]
Schedule of Accounts Receivable	The components of Accounts receivable, net were as follows: December 27 December 28 Licensing receivables $ 4,610 $ 3,918 Credit card receivables 6,360 5,549 Delivery receivables 3,039 2,753 Other receivables 2,838 1,657 Accounts receivable, net $ 16,847 $ 13,877

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 27, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The components of Property and equipment, net were as follows: December 27 December 28 Leasehold improvements $ 594,024 $ 494,212 Equipment 98,780 77,737 Furniture and fixtures 31,469 27,519 Computer equipment and software 101,822 70,667 Financing equipment lease right-of-use assets 25,127 16,155 Construction in progress 56,533 71,103 Property and equipment, gross 907,755 757,393 Less: accumulated depreciation (376,760) (290,362) Property and equipment, net $ 530,995 $ 467,031

SUPPLEMENTAL BALANCE SHEET IN_2

SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)	12 Months Ended
	Dec. 27, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	The components of Prepaid expenses and other current assets were as follows: December 27 December 28 Prepaid expenses $ 5,641 $ 3,815 Tenant allowance receivables 12,136 10,121 Other 1,190 763 Prepaid expenses and other current assets $ 18,967 $ 14,699
Other Current Liabilities	The components of Other current liabilities were as follows: December 27 December 28 Sales tax payable $ 6,076 $ 5,363 Current portion of financing equipment lease liabilities 3,435 2,546 Gift card liability 2,603 2,285 Legal reserve 679 6,285 Other 4,310 3,073 Other current liabilities $ 17,103 $ 19,552
Other Long-Term Liabilities	The components of Other long-term liabilities were as follows: December 27 December 28 Deferred licensing revenue $ 17,157 $ 14,340 Long-term portion of financing equipment lease liabilities 8,721 3,909 Other 760 2,438 Other long-term liabilities $ 26,638 $ 20,687

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 27, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Classification December 27 December 28 Amortization expense on Convertible Notes Interest expense $ 1,047 $ 1,047 December 27 December 28 Convertible Notes $ 250,000 $ 250,000 Discount and debt issuance costs, net of amortization (4,364) (5,411) Long-term debt $ 245,636 $ 244,589 Classification December 27 December 28 December 29 2021 (1) Interest expense on Revolving Credit Facility Interest expense $ 74 $ 82 $ 479 (1) Interest expense for fiscal 2021 primarily included the write-off of previously capitalized costs on the Revolving Credit Facility. Classification December 27 December 28 Unamortized deferred financing costs on Revolving Credit Facility Other assets $ 42 $ 62

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 27, 2023
Leases [Abstract]
Lease, Cost	A summary of operating and finance right-of-use assets and lease liabilities were as follows: Classification December 27 December 28 Operating leases Operating lease assets $ 398,296 $ 367,488 Finance leases Property and equipment, net 11,801 6,152 Total right-of-use assets $ 410,097 $ 373,640 Operating leases: Operating lease liabilities, current $ 49,004 $ 42,238 Long-term operating lease liabilities 464,533 427,227 Finance leases: Other current liabilities 3,435 2,546 Other long-term liabilities 8,721 3,909 Total lease liabilities $ 525,693 $ 475,920 The components of lease expense were as follows: Classification December 27 December 28 December 29 Operating lease cost Occupancy and related expenses Pre-opening costs General and administrative expenses $ 67,781 $ 58,788 $ 50,888 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization expense 3,324 3,071 2,719 Interest on lease liabilities Interest expense 476 226 207 Variable lease cost Occupancy and related expenses 18,305 15,973 13,855 Short-term lease cost Occupancy and related expenses 938 580 290 Total lease cost $ 90,824 $ 78,638 $ 67,959 A summary of lease terms and discount rates for operating and finance leases were as follows: December 27 December 28 Weighted average remaining lease term (years): Operating leases 8.9 8.9 Finance leases 4.7 5.1 Weighted average discount rate: Operating leases 6.2 % 5.7 % Finance leases 5.6 % 4.0 % Supplemental cash flow information related to leases was as follows: December 27 December 28 December 29 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 72,128 $ 61,114 $ 49,079 Operating cash flows from finance leases 476 226 207 Financing cash flows from finance leases 3,272 2,974 2,694 Right-of-use assets obtained in exchange for lease obligations: Operating leases 72,403 56,578 66,959 Finance leases 8,972 2,415 4,119
Lessee, Operating Lease, Liability, Maturity	As of December 27, 2023, future minimum lease payments for operating and finance leases consisted of the following: Operating Leases Finance Leases 2024 (1) $ 65,677 $ 4,068 2025 82,915 3,440 2026 79,377 2,658 2027 74,717 2,213 2028 70,343 1,192 Thereafter 293,237 142 Total minimum payments 666,266 13,713 Less: imputed interest 164,865 1,557 Total lease liabilities $ 501,401 $ 12,156 (1) Operating leases are net of certain tenant allowance receivables that were reclassified to Other current assets as of December 27, 2023.
Finance Lease, Liability, Maturity	As of December 27, 2023, future minimum lease payments for operating and finance leases consisted of the following: Operating Leases Finance Leases 2024 (1) $ 65,677 $ 4,068 2025 82,915 3,440 2026 79,377 2,658 2027 74,717 2,213 2028 70,343 1,192 Thereafter 293,237 142 Total minimum payments 666,266 13,713 Less: imputed interest 164,865 1,557 Total lease liabilities $ 501,401 $ 12,156 (1) Operating leases are net of certain tenant allowance receivables that were reclassified to Other current assets as of December 27, 2023.

STOCKHOLDER'S EQUITY (Tables)

STOCKHOLDER'S EQUITY (Tables)	12 Months Ended
	Dec. 27, 2023
Equity [Abstract]
Redemption of LLC Interests	A summary of activity related to redemptions of LLC Interests were as follows: 2023 2022 2021 Redemption and acquisition of LLC Interests Number of LLC Interests redeemed by non-controlling interest holders 35,000 52,074 29,601 Number of LLC Interests received by Shake Shack Inc. 35,000 52,074 29,601 Issuance of Class A common stock Shares of Class A common stock issued in connection with redemptions of LLC Interests 35,000 52,074 29,601 Cancellation of Class B common stock Shares of Class B common stock surrendered and cancelled 35,000 52,074 29,601 The following table summarizes the LLC Interests activity: 2023 2022 2021 LLC Interests activity under the Company's stock compensation plan Number of LLC Interests received by Shake Shack Inc. 154,317 90,527 395,006 Redemption and acquisition of LLC Interests Number of LLC Interests redeemed by non-controlling interest holders 35,000 52,074 29,601 Number of LLC Interests received by Shake Shack Inc. 35,000 52,074 29,601 Issuance of Class A common stock Shares of Class A common stock issued in connection with redemptions of LLC Interests 35,000 52,074 29,601 Cancellation of Class B common stock Shares of Class B common stock surrendered and canceled 35,000 52,074 29,601

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 27, 2023
Noncontrolling Interest [Abstract]
Schedule of Ownership Interests in SSE Holdings	The following table summarizes the ownership interest in SSE Holdings: 2023 2022 LLC Interests Ownership % LLC Interests Ownership % Number of LLC Interests held by Shake Shack Inc. 39,474,315 93.3 % 39,284,998 93.2 % Number of LLC Interests held by non-controlling interest holders 2,834,513 6.7 % 2,869,513 6.8 % Total LLC Interests outstanding 42,308,828 100.0 % 42,154,511 100.0 %
Noncontrolling Interest, Ownership Percentages	2023 2022 2021 Non-controlling interest holders' weighted average ownership percentages 6.7 % 6.9 % 7.0 %
Schedule of Non-Controlling Interest	The following table summarizes the effects of changes in ownership of SSE Holdings on the Company's equity: (As Restated) (As Restated) 2023 2022 2021 Net income (loss) attributable to Shake Shack Inc. $ 20,264 $ (21,229) $ (4,561) Other comprehensive income (loss): Unrealized holding loss on foreign currency translation adjustment (3) (1) (2) Transfers (to) from non-controlling interests: Increase in additional paid-in capital as a result of the redemption of LLC Interests 265 313 33 Increase (decrease) in additional paid-in capital as a result of activity under stock compensation plan (3,271) (2,978) 1,829 Total effect of changes in ownership interest on equity (loss) attributable to Shake Shack Inc. $ 17,255 $ (23,895) $ (2,701)
Redemption of LLC Interests	A summary of activity related to redemptions of LLC Interests were as follows: 2023 2022 2021 Redemption and acquisition of LLC Interests Number of LLC Interests redeemed by non-controlling interest holders 35,000 52,074 29,601 Number of LLC Interests received by Shake Shack Inc. 35,000 52,074 29,601 Issuance of Class A common stock Shares of Class A common stock issued in connection with redemptions of LLC Interests 35,000 52,074 29,601 Cancellation of Class B common stock Shares of Class B common stock surrendered and cancelled 35,000 52,074 29,601 The following table summarizes the LLC Interests activity: 2023 2022 2021 LLC Interests activity under the Company's stock compensation plan Number of LLC Interests received by Shake Shack Inc. 154,317 90,527 395,006 Redemption and acquisition of LLC Interests Number of LLC Interests redeemed by non-controlling interest holders 35,000 52,074 29,601 Number of LLC Interests received by Shake Shack Inc. 35,000 52,074 29,601 Issuance of Class A common stock Shares of Class A common stock issued in connection with redemptions of LLC Interests 35,000 52,074 29,601 Cancellation of Class B common stock Shares of Class B common stock surrendered and canceled 35,000 52,074 29,601

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 27, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Equity-Based Compensation Expense Recognized	A summary of equity-based compensation expense by award type was as follows: 2023 2022 2021 Stock options $ — $ — $ 3 Performance stock units 3,149 4,199 3,471 Restricted stock units 11,739 9,127 5,229 Equity-based compensation expense $ 14,888 $ 13,326 $ 8,703 Total income tax benefit recognized related to equity-based compensation $ 391 $ 302 $ 223 Equity-based compensation expense recognized was as follows: 2023 2022 2021 General and administrative expenses $ 13,587 $ 12,305 $ 7,907 Labor and related expenses 1,301 1,021 796 Equity-based compensation expense $ 14,888 $ 13,326 $ 8,703
Summary of Restricted Stock Unit Activity	A summary of restricted stock unit activity was as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding as of December 28, 2022 395,853 $ 76.82 Granted 326,692 58.26 Vested (147,163) 70.29 Forfeited (63,838) 68.94 Outstanding as of December 27, 2023 511,544 $ 67.82
Share-Based Payment Arrangement, Activity	A summary of performance stock unit activity was as follows: Performance Stock Units Weighted Average Grant Date Fair Value Outstanding as of December 28, 2022 159,822 $ 92.22 Granted — — Performance achievement (1) — — Vested (25,494) 91.36 Forfeited (12,903) 88.70 Outstanding as of December 27, 2023 121,425 $ 92.77 (1) Represents the incremental awards earned and/or awards forfeited based on the achievement of performance conditions.
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: 2023 2022 2021 Expected term (years) (1) 0 0 7.5 Expected volatility (2) — % — % 45.4 % Risk-free interest rate (3) — % — % 1.4 % 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 is an interpolation of yields on U.S. Treasury securities with maturities equivalent to the expected term. (4) A dividend yield of zero was used as the Company have no plans to declare dividends in the foreseeable future.
Schedule of Stock Options, Activity	A summary of stock option activity was as follows: Stock Options Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life (Years) Outstanding as of December 28, 2022 134,031 $ 21.88 Granted — — Exercised (33,406) 22.39 Forfeited — — Outstanding as of December 27, 2023 100,625 $ 21.71 $ 5,457 1.2 Options vested and exercisable as of December 27, 2023 100,625 $ 21.71 $ 5,457 1.2 Options expected to vest as of December 27, 2023 — $ — $ — —
Schedule of Information About Stock Options	The following table summarizes information about stock options outstanding and exercisable as December 27, 2023: Options Outstanding and Exercisable Number Outstanding at December 27, 2023 Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Exercise Price $ 21.00 95,511 1.1 $ 21.00 $ 34.62 4,006 2.4 $ 34.62 $ 36.41 1,108 2.9 $ 36.41

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 27, 2023
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	The components of Income (loss) before income taxes were as follows: (As Restated) (As Restated) 2023 2022 2021 Domestic $ (13,427) $ (49,454) $ (38,833) Foreign 30,407 25,169 21,498 Income (loss) before income taxes $ 16,980 $ (24,285) $ (17,335)
Schedule of Components of Income Tax Expense	The components of Income tax benefit were as follows: (As Restated) (As Restated) 2023 2022 2021 Current income taxes: Federal $ — $ — $ — State and local 1,271 222 275 Foreign 3,793 3,612 2,880 Total current income taxes 5,064 3,834 3,155 Deferred income taxes: Federal (12,427) (4,176) (10,732) State and local 3,353 (838) (3,741) Total deferred income taxes (9,074) (5,014) (14,473) Income tax benefit $ (4,010) $ (1,180) $ (11,318)
Reconciliation of Income Tax Expense, US Income Tax Rate	Reconciliations of Income tax benefit computed at the U.S. federal statutory income tax rate to the recognized Income tax benefit and the U.S. statutory income tax rate to our effective tax rates were as follows: (As Restated) (As Restated) 2023 2022 2021 Expected U.S. federal income taxes at statutory rate $ 3,565 21.0 % $ (5,100) 21.0 % $ (3,641) 21.0 % State and local income taxes, net of federal benefit 2,429 14.3 % (759) 3.1 % (1,578) 9.1 % Foreign withholding taxes 3,792 22.3 % 3,612 (14.9) % 2,880 (16.6) % Tax credits (7,060) (41.5) % (5,969) 24.6 % (3,655) 21.1 % Non-controlling interest 517 3.0 % 122 (0.5) % (350) 2.0 % Remeasurement of deferred tax assets in connection with other tax rate changes 1,547 9.1 % 225 (0.9) % 1,034 (6.0) % Reserve for uncertain tax positions 154 0.9 % — — % — — % Change in valuation allowance (9,195) (54.2) % 4,955 (20.4) % (6,059) 35.0 % Other 241 1.4 % 1,734 (7.1) % 51 (0.3) % Income tax benefit $ (4,010) (23.6) % $ (1,180) 4.9 % $ (11,318) 65.3 %
Schedule of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities were as follows: (As Restated) December 27 December 28 Deferred tax assets: Investment in partnership $ 90,419 $ 109,870 Tax Receivable Agreement 64,076 64,218 Operating lease liability 4,713 4,376 Financing lease liability 114 61 Deferred revenue 196 167 Equity-based compensation 360 380 Net operating loss carryforwards 144,144 131,867 Tax credits 26,048 19,257 Other assets 947 638 Total gross deferred tax assets 331,017 330,834 Valuation allowance (357) (9,560) Total deferred tax assets, net of valuation allowance 330,660 321,274 Deferred tax liabilities: Property and equipment (599) (95) Operating lease right-of-use asset (3,735) (3,488) Financing lease right-of-use asset (111) (58) Other liabilities (7) (7) Total gross deferred tax liabilities (4,452) (3,648) Net deferred tax assets $ 326,208 $ 317,626
Schedule of Unrecognized Tax Benefits Roll Forward	Reconciliations of uncertain tax positions were as follows: (As Restated) (As Restated) 2023 2022 2021 Beginning balance $ — $ — $ — Additions based on tax positions related to the current year — — — Additions for tax positions of prior years 263 — — Reductions for tax positions of prior years — — — Reductions for lapse of applicable statute of limitations — — — Settlements (116) — — Ending balance $ 147 $ — $ —

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 27, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings (loss) per share of Class A common stock (in thousands, except per share amounts): (As Restated) (As Restated) 2023 2022 2021 Numerator: Net income (loss) attributable to Shake Shack Inc.—basic $ 20,264 $ (21,229) $ (4,561) Reallocation of net income attributable to non-controlling interests from the assumed conversion of Class B shares 726 — — Net income (loss) attributable to Shake Shack Inc.—diluted $ 20,990 $ (21,229) $ (4,561) Denominator: Weighted average shares of Class A common stock outstanding—basic 39,419 39,237 39,085 Effect of dilutive securities: Stock options 75 — — Performance stock units 11 — — Restricted stock units 85 — — Convertible Notes 1,467 — — Shares of Class B common stock 2,842 — — Weighted average shares of Class A common stock outstanding—diluted 43,899 39,237 39,085 Earnings (loss) per share of Class A common stock—basic $ 0.51 $ (0.54) $ (0.12) Earnings (loss) per share of Class A common stock—diluted $ 0.48 $ (0.54) $ (0.12)
Schedule of Antidilutive Securities	The following table presents potentially dilutive securities excluded from the computations of diluted earnings (loss) per share of Class A common stock: 2023 2022 2021 Stock options — 134,031 (2) 154,231 (2) Performance stock units 99,718 (1) 159,822 (2) 186,159 (2) Restricted stock units — 395,853 (2) 231,429 (2) Shares of Class B common stock — 2,869,513 (2) 2,921,587 (2) Convertible notes — 1,466,975 (2) 1,466,975 (2) (1) Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the performance conditions associated with these awards were not met assuming the end of the reporting period was the end of the performance period. (2) Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the effect would have been anti-dilutive.

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 27, 2023
Cash and Cash Equivalents [Abstract]
Schedule of Cash Flow Information	The following table sets forth supplemental cash flow information: 2023 2022 2021 Cash paid for: Income taxes, net of refunds $ 4,056 $ 3,731 $ 2,808 Interest, net of amounts capitalized 537 252 252 Non-cash investing activities: Accrued purchases of property and equipment 24,999 26,591 22,241 Capitalized equity-based compensation 181 126 66 Non-cash financing activities: Establishment of liabilities under tax receivable agreement 720 844 1,093

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 27, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Classification 2023 2022 2021 Amounts received from HYC Licensing revenue $ 988 $ 802 $ 320 Classification December 27 December 28 Amounts due from HYC Accounts receivable, net $ 57 $ 69 Classification 2023 2022 2021 Amounts paid to MSP Conservancy Occupancy and related expenses $ 898 $ 1,224 $ 863 Classification 2023 2022 2021 Amounts paid to Olo, Inc. Other operating expenses $ 595 $ 431 $ 406 Classification December 27 December 28 Amounts due to Olo, Inc. Accounts payable Accrued expenses $ 116 $ 39 Classification 2023 2022 2021 Amounts paid to Block, Inc. Other operating expenses $ 8,688 $ 4,337 $ 2,844 Classification December 27 December 28 Amounts due to Block, Inc. Accounts payable Accrued expenses $ 59 $ 55 Classification December 27 December 28 Amounts due under the Tax Receivable Agreement Other current liabilities $ 235,613 $ 234,893 Classification 2023 2022 2021 Amounts paid to non-controlling interest holders Non-controlling interests $ 162 $ 410 $ 968

GEOGRAPHIC INFORMATION (Tables)

GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Dec. 27, 2023
Segment Reporting [Abstract]
Revenue from Customers by Geographic Areas	Revenue by geographic area was as follows: 2023 2022 2021 United States $ 1,056,753 $ 875,047 $ 718,128 Other countries 30,780 25,439 21,765 Total revenue $ 1,087,533 $ 900,486 $ 739,893

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details) - Restaurant	Dec. 27, 2023	Dec. 28, 2022
Class of Stock [Line Items]
Number of restaurants	518
Shake Shack Inc.
Class of Stock [Line Items]
Ownership percent of noncontrolling interest	93.30%	93.20%
United States | Company-operated
Class of Stock [Line Items]
Number of restaurants	295
United States | Licensed
Class of Stock [Line Items]
Number of restaurants	39
Other countries | Licensed
Class of Stock [Line Items]
Number of restaurants	184

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023 USD ($)	Jun. 28, 2023 USD ($)	Mar. 29, 2023 USD ($)	Sep. 28, 2022 USD ($)	Jun. 29, 2022 USD ($)	Mar. 30, 2022 USD ($)	Dec. 27, 2023 USD ($) operating_segment reportable_segment renewal_option	Dec. 28, 2022 USD ($)	Dec. 29, 2021 USD ($)
Variable Interest Entity [Line Items]
General and administrative expenses	$ 30,939	$ 31,476	$ 31,311	$ 26,931	$ 29,487	$ 31,386	$ 129,542	$ 120,009	$ 87,196
Number of operating segments | operating_segment							1
Number of reportable segments | reportable_segment							1
Capitalized implementation costs							$ 5,572	6,212
Indefinite-lived intangible assets							1,903	1,837
Gift card breakage income							327	1,472
Cumulative catch-up adjustment								1,281
Advertising and promotions							$ 12,437	12,376	5,677
Number of renewal options | renewal_option							2
Period of renewal term							5 years
Maximum
Variable Interest Entity [Line Items]
Terms of lease contract (in years)							15 years
Maximum | Furniture and fixtures
Variable Interest Entity [Line Items]
Useful life of property and equipment (in years)							7 years
Maximum | Equipment
Variable Interest Entity [Line Items]
Useful life of property and equipment (in years)							7 years
Maximum | Computer equipment and software
Variable Interest Entity [Line Items]
Useful life of property and equipment (in years)							5 years
Minimum
Variable Interest Entity [Line Items]
Terms of lease contract (in years)							10 years
Minimum | Furniture and fixtures
Variable Interest Entity [Line Items]
Useful life of property and equipment (in years)							5 years
Minimum | Equipment
Variable Interest Entity [Line Items]
Useful life of property and equipment (in years)							5 years
Minimum | Computer equipment and software
Variable Interest Entity [Line Items]
Useful life of property and equipment (in years)							2 years
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Net assets of SSE Holdings							$ 388,250	362,571
Revision of Prior Period, Reclassification, Adjustment
Variable Interest Entity [Line Items]
General and administrative expenses								$ 1,219	$ 1,200

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021	Dec. 26, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Income tax expense (benefit)	$ 529	$ 347	$ 867	$ (1,508)	$ 707	$ (4,297)	$ (4,010)	$ (1,180)	$ (11,318)
Impact of Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Income tax expense								2,862
Income tax expense (benefit)								$ (2,862)	$ (4,094)
Retained earnings and deferred tax assets										$ 10,094

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Balance Sheet (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 29, 2021	Dec. 30, 2020
Current assets:
Cash and cash equivalents	$ 224,653	$ 190,020	$ 203,697	$ 293,430	$ 230,521	$ 256,998	$ 278,332	$ 279,251
Marketable securities	68,561	94,957	91,537	0	80,707	80,015	79,625	79,676
Accounts receivable, net	16,847	13,889	14,332	14,175	13,877	11,800	11,936	11,755
Inventories	5,404	4,608	4,674	4,394	4,184	3,996	3,955	3,780
Prepaid expenses and other current assets	18,967	19,762	15,278	18,075	14,699	14,246	13,727	12,155
Total current assets	334,432	323,236	329,518	330,074	343,988	367,055	387,575	386,617
Property and equipment, net of accumulated depreciation	530,995	525,557	500,085	479,617	467,031	441,870	411,018	398,971
Operating lease assets	398,296	397,870	385,386	379,475	367,488	370,536	361,522	346,128
Deferred income taxes, net	326,208	319,244	319,113	318,626	317,626	321,181	319,435	318,371	$ 312,873
Other assets	15,926	16,037	15,802	16,211	15,817	15,330	14,735	13,846
TOTAL ASSETS	1,605,857	1,581,944	1,549,904	1,524,003	1,511,950	1,515,972	1,494,285	1,463,933	1,471,775
Current liabilities:
Accounts payable	22,273	21,251	17,005	16,002	20,407	17,210	16,420	13,395
Accrued expenses	54,742	47,630	50,588	45,677	47,945	49,387	40,013	38,997
Accrued wages and related liabilities	20,945	18,164	18,221	18,678	17,576	17,758	18,440	16,032
Operating lease liabilities, current	49,004	47,610	46,490	44,578	42,238	40,690	38,775	36,951
Other current liabilities	17,103	17,522	17,881	18,117	19,552	19,497	20,261	20,586
Total current liabilities	164,067	152,177	150,185	143,052	147,718	144,542	133,909	125,961
Long-term debt	245,636	245,375	245,113	244,851	244,589	244,328	244,066	243,804
Long-term operating lease liabilities	464,533	463,370	448,580	441,554	427,227	429,165	418,010	399,487
Liabilities under tax receivable agreement, net of current portion	235,613	235,614	235,361	235,361	234,893	234,892	234,862	234,273
Other long-term liabilities	26,638	26,322	22,218	22,192	20,687	20,588	21,597	20,944
Total liabilities	1,136,487	1,122,858	1,101,457	1,087,010	1,075,114	1,073,515	1,052,444	1,024,469
Commitments and contingencies (Note 13)
Stockholders' equity:
Preferred stock	0	0	0	0	0	0	0	0
Additional paid-in capital	426,601	423,849	421,394	417,489	415,649	413,291	410,537	406,998	405,957
Retained earnings (accumulated deficit)	16,777	9,554	1,927	(5,021)	(3,487)	4,368	6,392	7,580	17,742
Accumulated other comprehensive loss	(3)	(3)	(4)	(4)	0	(1)	(1)	0
Total stockholders' equity attributable to Shake Shack Inc.	443,417	433,442	423,359	412,506	412,204	417,700	416,970	414,620
Non-controlling interests	25,953	25,644	25,088	24,487	24,632	24,757	24,871	24,844
Total stockholders' equity	469,370	459,086	448,447	436,993	436,836	442,457	441,841	439,464	449,805	$ 444,587
Total liabilities and stockholders' equity	1,605,857	1,581,944	1,549,904	1,524,003	1,511,950	1,515,972	1,494,285	1,463,933	1,471,775
Property and equipment, net of accumulated depreciation	$ 376,760	$ 353,303	$ 331,571	$ 310,939	$ 290,362	$ 271,938	$ 254,291	$ 236,933
Preferred stock, par value (in dollars per share)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0
Class A Common Stock
Stockholders' equity:
Common stock	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common stock, shares, issued (in shares)	39,474,315	39,466,268	39,449,246	39,404,905	39,284,998	39,279,699	39,266,670	39,218,290
Common stock, shares, outstanding (in shares)	39,474,315	39,466,268	39,449,246	39,404,905	39,284,998	39,279,699	39,266,670	39,218,290
Class B Common Stock
Stockholders' equity:
Common stock	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000
Common stock, shares, issued (in shares)	2,834,513	2,834,513	2,844,513	2,844,513	2,869,513	2,869,513	2,871,513	2,911,587
Common stock, shares, outstanding (in shares)	2,834,513	2,834,513	2,844,513	2,844,513	2,869,513	2,869,513	2,871,513	2,911,587
As previously reported
Current assets:
Cash and cash equivalents		$ 190,020	$ 203,697	$ 293,430		$ 256,998	$ 278,332	$ 279,251
Marketable securities		94,957	91,537	0		80,015	79,625	79,676
Accounts receivable, net		13,889	14,332	14,175		11,800	11,936	11,755
Inventories		4,608	4,674	4,394		3,996	3,955	3,780
Prepaid expenses and other current assets		19,762	15,278	18,075		14,246	13,727	12,155
Total current assets		323,236	329,518	330,074		367,055	387,575	386,617
Property and equipment, net of accumulated depreciation		525,557	500,085	479,617		441,870	411,018	398,971
Operating lease assets		397,870	385,386	379,475		370,536	361,522	346,128
Deferred income taxes, net		302,156	302,025	301,538	$ 300,538	306,976	305,230	304,166	298,668
Other assets		16,037	15,802	16,211		15,330	14,735	13,846
TOTAL ASSETS		1,564,856	1,532,816	1,506,915	1,494,862	1,501,767	1,480,080	1,449,728	1,457,570
Current liabilities:
Accounts payable		21,251	17,005	16,002		17,210	16,420	13,395
Accrued expenses		47,630	50,588	45,677		49,387	40,013	38,997
Accrued wages and related liabilities		18,164	18,221	18,678		17,758	18,440	16,032
Operating lease liabilities, current		47,610	46,490	44,578		40,690	38,775	36,951
Other current liabilities		17,522	17,881	18,117		19,497	20,261	20,586
Total current liabilities		152,177	150,185	143,052		144,542	133,909	125,961
Long-term debt		245,375	245,113	244,851		244,328	244,066	243,804
Long-term operating lease liabilities		463,370	448,580	441,554		429,165	418,010	399,487
Liabilities under tax receivable agreement, net of current portion		235,614	235,361	235,361		234,892	234,862	234,273
Other long-term liabilities		26,322	22,218	22,192		20,588	21,597	20,944
Total liabilities		1,122,858	1,101,457	1,087,010		1,073,515	1,052,444	1,024,469
Commitments and contingencies (Note 13)
Stockholders' equity:
Preferred stock		0	0	0		0	0	0
Additional paid-in capital		423,811	421,356	417,451	415,611	413,274	410,520	406,981	405,940
Retained earnings (accumulated deficit)		(7,496)	(15,123)	(22,071)	(20,537)	(9,820)	(7,796)	(6,608)	3,554
Accumulated other comprehensive loss		(3)	(4)	(4)		(1)	(1)	0
Total stockholders' equity attributable to Shake Shack Inc.		416,354	406,271	395,418		403,495	402,765	400,415
Non-controlling interests		25,644	25,088	24,487		24,757	24,871	24,844
Total stockholders' equity		441,998	431,359	419,905	419,748	428,252	427,636	425,259	435,600	434,493
Total liabilities and stockholders' equity		1,564,856	1,532,816	1,506,915	1,494,862	1,501,767	1,480,080	1,449,728	1,457,570
As previously reported | Class A Common Stock
Stockholders' equity:
Common stock		39	39	39		39	39	39
As previously reported | Class B Common Stock
Stockholders' equity:
Common stock		3	3	3		3	3	3
Impact of Adjustment
Current assets:
Cash and cash equivalents		0	0	0		0	0	0
Marketable securities		0	0	0		0	0	0
Accounts receivable, net		0	0	0		0	0	0
Inventories		0	0	0		0	0	0
Prepaid expenses and other current assets		0	0	0		0	0	0
Total current assets		0	0	0		0	0	0
Property and equipment, net of accumulated depreciation		0	0	0		0	0	0
Operating lease assets		0	0	0		0	0	0
Deferred income taxes, net		17,088	17,088	17,088	17,088	14,205	14,205	14,205	14,205
Other assets		0	0	0		0	0	0
TOTAL ASSETS		17,088	17,088	17,088	17,088	14,205	14,205	14,205	14,205
Current liabilities:
Accounts payable		0	0	0		0	0	0
Accrued expenses		0	0	0		0	0	0
Accrued wages and related liabilities		0	0	0		0	0	0
Operating lease liabilities, current		0	0	0		0	0	0
Other current liabilities		0	0	0		0	0	0
Total current liabilities		0	0	0		0	0	0
Long-term debt		0	0	0		0	0	0
Long-term operating lease liabilities		0	0	0		0	0	0
Liabilities under tax receivable agreement, net of current portion		0	0	0		0	0	0
Other long-term liabilities		0	0	0		0	0	0
Total liabilities		0	0	0		0	0	0
Commitments and contingencies (Note 13)
Stockholders' equity:
Preferred stock		0	0	0		0	0	0
Additional paid-in capital		38	38	38	38	17	17	17	17
Retained earnings (accumulated deficit)		17,050	17,050	17,050	17,050	14,188	14,188	14,188	14,188
Accumulated other comprehensive loss		0	0	0		0	0	0
Total stockholders' equity attributable to Shake Shack Inc.		17,088	17,088	17,088		14,205	14,205	14,205
Non-controlling interests		0	0	0		0	0	0
Total stockholders' equity		17,088	17,088	17,088	17,088	14,205	14,205	14,205	14,205	$ 10,094
Total liabilities and stockholders' equity		17,088	17,088	17,088	$ 17,088	14,205	14,205	14,205	$ 14,205
Impact of Adjustment | Class A Common Stock
Stockholders' equity:
Common stock		0	0	0		0	0	0
Impact of Adjustment | Class B Common Stock
Stockholders' equity:
Common stock		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Statements Of Loss (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TOTAL REVENUE	$ 276,207	$ 271,805	$ 253,278	$ 227,814	$ 230,752	$ 203,391	$ 1,087,533	$ 900,486	$ 739,893
Shack-level operating expenses:
Food and paper costs	77,180	75,800	71,772	67,774	65,987	59,884	305,041	261,584	218,262
Labor and related expenses	76,233	75,158	74,264	64,638	65,851	60,465	304,254	257,358	215,114
Other operating expenses	37,307	36,109	34,936	33,680	32,151	30,171	149,449	129,650	102,032
Occupancy and related expenses	20,300	19,801	18,583	17,337	16,657	16,276	79,846	68,508	59,228
General and administrative expenses	30,939	31,476	31,311	26,931	29,487	31,386	129,542	120,009	87,196
Depreciation and amortization expense	23,130	22,252	21,322	18,647	18,087	16,855	91,242	72,796	58,991
Pre-opening costs	4,969	5,577	3,557	3,041	2,823	2,712	19,231	15,050	13,291
Impairment and loss on disposal of assets	492	884	722	592	528	577	3,007	2,425	1,632
TOTAL EXPENSES	270,550	267,057	256,467	232,640	231,571	218,326	1,081,612	927,380	755,746
Operating Income (Loss)	5,657	4,748	(3,189)	(4,826)	(819)	(14,935)	5,921	(26,894)	(15,853)
Other income, net	3,441	3,227	2,837	1,482	538	(289)	12,776	4,127	95
Interest expense	(433)	(405)	(403)	(475)	(315)	(355)	(1,717)	(1,518)	(1,577)
INCOME (LOSS) BEFORE INCOME TAXES	8,665	7,570	(755)	(3,819)	(596)	(15,579)	16,980	(24,285)	(17,335)
Income tax expense (benefit)	529	347	867	(1,508)	707	(4,297)	(4,010)	(1,180)	(11,318)
Net income (loss) (including amounts attributable to non-controlling interests)	8,136	7,223	(1,622)	(2,311)	(1,303)	(11,282)	20,990	(23,105)	(6,017)
Less: Net income (loss) attributable to non-controlling interests	509	275	(88)	(287)	(115)	(1,120)	726	(1,876)	(1,456)
Net income (loss) attributable to Shake Shack Inc.—basic	$ 7,627	$ 6,948	$ (1,534)	$ (2,024)	$ (1,188)	$ (10,162)	$ 20,264	$ (21,229)	$ (4,561)
Loss per share of Class A common stock:
Basic (in dollars per share)	$ 0.19	$ 0.18	$ (0.04)	$ (0.05)	$ (0.03)	$ (0.26)	$ 0.51	$ (0.54)	$ (0.12)
Diluted (in dollars per share)	$ 0.19	$ 0.16	$ (0.04)	$ (0.05)	$ (0.03)	$ (0.26)	$ 0.48	$ (0.54)	$ (0.12)
Weighted average shares of Class A common stock outstanding:
Basic (in shares)	39,460	39,416	39,332	39,274	39,227	39,163	39,419	39,237	39,085
Diluted (in shares)	43,978	43,886	39,332	39,274	39,227	39,163	43,899	39,237	39,085
Shack sales
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TOTAL REVENUE	$ 264,980	$ 261,810	$ 244,254	$ 219,501	$ 223,054	$ 196,791	$ 1,046,819	$ 869,270	$ 714,989
Licensing revenue
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TOTAL REVENUE	$ 11,227	$ 9,995	$ 9,024	$ 8,313	$ 7,698	$ 6,600	$ 40,714	31,216	24,904
As previously reported
Shack-level operating expenses:
Income tax expense (benefit)								1,682	(7,224)
Net income (loss) (including amounts attributable to non-controlling interests)								(25,967)	(10,111)
Net income (loss) attributable to Shake Shack Inc.—basic								$ (24,091)	$ (8,655)
Loss per share of Class A common stock:
Basic (in dollars per share)								$ (0.61)	$ (0.22)
Diluted (in dollars per share)								$ (0.61)	$ (0.22)
Impact of Adjustment
Shack-level operating expenses:
Income tax expense (benefit)								$ (2,862)	$ (4,094)
Net income (loss) (including amounts attributable to non-controlling interests)								2,862	4,094
Net income (loss) attributable to Shake Shack Inc.—basic								$ 2,862	$ 4,094
Loss per share of Class A common stock:
Basic (in dollars per share)								$ 0.07	$ 0.10
Diluted (in dollars per share)								$ 0.07	$ 0.10

RESTATEMENT OF PREVIOUSLY ISS_6

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Statements Of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss) (including amounts attributable to non-controlling interests)	$ 8,136	$ 7,223	$ (1,622)	$ (2,311)	$ (1,303)	$ (11,282)	$ 20,990	$ (23,105)	$ (6,017)
Deferred income taxes							(9,074)	(5,014)	(14,473)
Accrued expenses							9,513	3,502	7,175
Net cash provided by Operating activities							$ 132,139	76,742	58,404
As previously reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss) (including amounts attributable to non-controlling interests)								(25,967)	(10,111)
Deferred income taxes								(3,357)	(10,379)
Accrued expenses								4,707	7,175
Net cash provided by Operating activities								76,742	58,404
Impact of Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss) (including amounts attributable to non-controlling interests)								2,862	4,094
Deferred income taxes								(1,657)	(4,094)
Accrued expenses								(1,205)	0
Net cash provided by Operating activities								$ 0	$ 0

RESTATEMENT OF PREVIOUSLY ISS_7

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Statements Of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 448,447	$ 436,993	$ 436,836	$ 441,841	$ 439,464	$ 449,805	$ 436,836	$ 449,805	$ 444,587
Net income (loss)	8,136	7,223	(1,622)	(2,311)	(1,303)	(11,282)	20,990	(23,105)	(6,017)
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(710)	(251)	481	(641)	113	44	(1,216)	(1,161)	225
Ending balance	459,086	448,447	436,993	442,457	441,841	439,464	469,370	436,836	449,805
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	421,394	417,489	415,649	410,537	406,998	405,957	415,649	405,957	395,067
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(710)	(251)	481	(641)	113	44	(1,216)	(1,161)	225
Ending balance	423,849	421,394	417,489	413,291	410,537	406,998	426,601	415,649	405,957
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	1,927	(5,021)	(3,487)	6,392	7,580	17,742	(3,487)	17,742	22,303
Net income (loss)	7,627	6,948	(1,534)	(2,024)	(1,188)	(10,162)	20,264	(21,229)	(4,561)
Ending balance	9,554	1,927	(5,021)	4,368	6,392	7,580	16,777	(3,487)	17,742
As previously reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	431,359	419,905	419,748	427,636	425,259	435,600	419,748	435,600	434,493
Net income (loss)								(25,967)	(10,111)
Ending balance	441,998	431,359	419,905	428,252	427,636	425,259		419,748	435,600
As previously reported | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			415,611			405,940	415,611	405,940	395,067
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis								(1,182)	208
Ending balance								415,611	405,940
As previously reported | Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(20,537)			3,554	(20,537)	3,554	12,209
Net income (loss)								(24,091)	(8,655)
Ending balance								(20,537)	3,554
Impact of Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	17,088	17,088	17,088	14,205	14,205	14,205	17,088	14,205	10,094
Net income (loss)								2,862	4,094
Ending balance	$ 17,088	$ 17,088	17,088	$ 14,205	$ 14,205	14,205		17,088	14,205
Impact of Adjustment | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			38			17	38	17
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis								21	17
Ending balance								38	17
Impact of Adjustment | Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 17,050			$ 14,188	$ 17,050	14,188	10,094
Net income (loss)								2,862	4,094
Ending balance								$ 17,050	$ 14,188

RESTATEMENT OF PREVIOUSLY ISS_8

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS - Interim Statements Of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021	Dec. 30, 2020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	$ 459,086	$ 448,447	$ 436,993	$ 442,457	$ 441,841	$ 439,464	$ 469,370	$ 436,836	$ 449,805	$ 444,587
Net income (loss)	8,136	7,223	(1,622)	(2,311)	(1,303)	(11,282)	20,990	(23,105)	(6,017)
Other comprehensive income:
Change in foreign currency translation adjustment		0	(4)		(1)	(1)	(3)	(1)	(2)
Equity-based compensation	3,563	4,011	3,864	3,570	3,501	3,224	15,174	13,518	8,803
Activity under stock compensation plan	(272)	474	(2,513)	63	89	(2,024)	(2,249)	(1,810)	3,177
Redemption of LLC interests	0	0	0	0	0	0	0	0	0
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(710)	(251)	481	(641)	113	44	(1,216)	(1,161)	225
Distributions paid to non-controlling interest holders	(79)	(3)	(49)	(65)	(22)	(302)	(162)	(410)	(968)
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	423,849	421,394	417,489	413,291	410,537	406,998	426,601	415,649	405,957	395,067
Other comprehensive income:
Equity-based compensation	3,563	4,011	3,864	3,570	3,501	3,224	15,174	13,518	8,803
Activity under stock compensation plan	(469)	145	(2,699)	(182)	(332)	(2,276)	(3,271)	(2,978)	1,829
Redemption of LLC interests	71	0	194	7	257	49	265	313	33
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis	(710)	(251)	481	(641)	113	44	(1,216)	(1,161)	225
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	9,554	1,927	(5,021)	4,368	6,392	7,580	16,777	(3,487)	17,742	22,303
Net income (loss)	7,627	6,948	(1,534)	(2,024)	(1,188)	(10,162)	20,264	(21,229)	(4,561)
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	(3)	(4)	(4)	(1)	(1)	0	(3)	0	1	3
Other comprehensive income:
Change in foreign currency translation adjustment		0	(4)		(1)	(1)	(3)	(1)	(2)
Non- Controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	25,644	25,088	24,487	24,757	24,871	24,844	25,953	24,632	26,063	27,172
Net income (loss)	509	275	(88)	(287)	(115)	(1,120)	726	(1,876)	(1,456)
Other comprehensive income:
Activity under stock compensation plan	197	329	186	245	421	252	1,022	1,168	1,348
Redemption of LLC interests	(71)	0	(194)	(7)	(257)	(49)	(265)	(313)	(33)
Distributions paid to non-controlling interest holders	$ (79)	$ (3)	$ (49)	$ (65)	$ (22)	$ (302)	$ (162)	$ (410)	$ (968)
Class A Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)	39,449,246	39,404,905	39,284,998	39,266,670	39,218,290		39,284,998
Other comprehensive income:
Ending balance (shares)	39,466,268	39,449,246	39,404,905	39,279,699	39,266,670	39,218,290	39,474,315	39,284,998
Class A Common Stock | Common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)	39,449,246	39,404,905	39,284,998	39,266,670	39,218,290	39,142,397	39,284,998	39,142,397	38,717,790
Total stockholders' equity	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	39
Other comprehensive income:
Activity under stock compensation plans (in shares)	7,022	44,341	94,907	11,029	8,306	65,893	154,317	90,527	395,006
Redemption of LLC interests (in shares)	10,000	0	25,000	2,000	40,074	10,000	35,000	52,074	29,601
Ending balance (shares)	39,466,268	39,449,246	39,404,905	39,279,699	39,266,670	39,218,290	39,474,315	39,284,998	39,142,397
Class B Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)	2,844,513	2,844,513	2,869,513	2,871,513	2,911,587		2,869,513
Other comprehensive income:
Ending balance (shares)	2,834,513	2,844,513	2,844,513	2,869,513	2,871,513	2,911,587	2,834,513	2,869,513
Class B Common Stock | Common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)	2,844,513	2,844,513	2,869,513	2,871,513	2,911,587	2,921,587	2,869,513	2,921,587	2,951,188
Total stockholders' equity	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	3
Other comprehensive income:
Redemption of LLC interests (in shares)	(10,000)	0	(25,000)	(2,000)	(40,074)	(10,000)	(35,000)	(52,074)	(29,601)
Ending balance (shares)	2,834,513	2,844,513	2,844,513	2,869,513	2,871,513	2,911,587	2,834,513	2,869,513	2,921,587
As previously reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	$ 441,998	$ 431,359	$ 419,905	$ 428,252	$ 427,636	$ 425,259		$ 419,748	$ 435,600	434,493
Net income (loss)								(25,967)	(10,111)
As previously reported | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity								415,611	405,940	395,067
Other comprehensive income:
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis								(1,182)	208
As previously reported | Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity								(20,537)	3,554	12,209
Net income (loss)								(24,091)	(8,655)
As previously reported | Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity								0	1	3
As previously reported | Non- Controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity								$ 24,632	$ 26,063	27,172
As previously reported | Class A Common Stock | Common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)			39,284,998			39,142,397	39,284,998	39,142,397	38,717,790
Total stockholders' equity								$ 39	$ 39	39
Other comprehensive income:
Ending balance (shares)								39,284,998	39,142,397
As previously reported | Class B Common Stock | Common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)			2,869,513			2,921,587	2,869,513	2,921,587	2,951,188
Total stockholders' equity								$ 3	$ 3	3
Other comprehensive income:
Ending balance (shares)								2,869,513	2,921,587
Impact of Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity	$ 17,088	$ 17,088	$ 17,088	$ 14,205	$ 14,205	$ 14,205		$ 17,088	$ 14,205	10,094
Net income (loss)								2,862	4,094
Impact of Adjustment | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity								38	17
Other comprehensive income:
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets associated with increases in tax basis								21	17
Impact of Adjustment | Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Total stockholders' equity								17,050	14,188	$ 10,094
Net income (loss)								$ 2,862	$ 4,094

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) $ in Thousands	Dec. 27, 2023 USD ($)
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation	$ 23,690
Maximum
Disaggregation of Revenue [Line Items]
License term	20 years
Minimum
Disaggregation of Revenue [Line Items]
License term	5 years

REVENUE - Schedule of Disaggreg

REVENUE - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 276,207	$ 271,805	$ 253,278	$ 227,814	$ 230,752	$ 203,391	$ 1,087,533	$ 900,486	$ 739,893
Shack sales
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 264,980	$ 261,810	$ 244,254	$ 219,501	$ 223,054	$ 196,791	1,046,819	869,270	714,989
Sales-based royalties
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax							39,853	30,204	24,150
Initial territory and opening fees
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax							$ 861	$ 1,012	$ 754

REVENUE - Schedule of Respectiv

REVENUE - Schedule of Respective Liability Balances (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Dec. 28, 2022
Disaggregation of Revenue [Line Items]
Gift card liability	$ 2,603	$ 2,285
Deferred revenue, current	1,192	969
Contract with Customer, Liability, Noncurrent	17,157	14,340
Shack sales
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	9,884	8,779
Licensing receivables, net of allowance for doubtful accounts
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 4,610	$ 3,918

REVENUE - Liability Balance (De

REVENUE - Liability Balance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022
Revenue from Contract with Customer [Abstract]
Gift card liability	$ 634	$ 1,781
Deferred revenue	$ 1,103	954
Cumulative catch-up adjustment		$ 1,281

FAIR VALUE MEASUREMENTS - Inves

FAIR VALUE MEASUREMENTS - Investments (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Dec. 28, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 0	$ 80,707
Total marketable securities	68,561	80,707
U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Held-to-maturity securities	$ 68,561	$ 0

FAIR VALUE MEASUREMENTS - Held-

FAIR VALUE MEASUREMENTS - Held-To-Maturity Securities (Details) - U.S. Treasuries - USD ($) $ in Thousands	Dec. 27, 2023	Dec. 28, 2022
Schedule of Held-to-Maturity Securities [Line Items]
Amortized Cost	$ 68,561	$ 0
Gross Unrealized Gains	481
Gross Unrealized Losses	0
Estimated Fair Value	$ 69,042

FAIR VALUE MEASUREMENTS - Other

FAIR VALUE MEASUREMENTS - Other Income (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Fair Value Disclosures [Abstract]
Income from investments	$ 2,885	$ 1,033	$ 301
Realized gain (loss) on sale of equity securities	81	0	(5)
Unrealized gain (loss) on equity securities	0	(158)	(277)
Total	$ 2,966	$ 875	$ 19

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Fair Value Disclosures [Abstract]
Asset impairment charges	$ 0	$ 99,000	$ 0

ACCOUNTS RECEIVABLE - Schedule

ACCOUNTS RECEIVABLE - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Receivables [Abstract]
Licensing receivables	$ 4,610				$ 3,918
Credit card receivables	6,360				5,549
Delivery receivables	3,039				2,753
Other receivables	2,838				1,657
Accounts receivable, net	$ 16,847	$ 13,889	$ 14,332	$ 14,175	$ 13,877	$ 11,800	$ 11,936	$ 11,755

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 907,755	$ 757,393
Less: accumulated depreciation	(376,760)	(290,362)		$ (353,303)	$ (331,571)	$ (310,939)	$ (271,938)	$ (254,291)	$ (236,933)
Property and equipment, net	530,995	467,031		$ 525,557	$ 500,085	$ 479,617	$ 441,870	$ 411,018	$ 398,971
Depreciation	91,216	72,770	$ 58,961
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	594,024	494,212
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	98,780	77,737
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	31,469	27,519
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	101,822	70,667
Financing equipment lease right-of-use assets
Property, Plant and Equipment [Line Items]
Property and equipment, gross	25,127	16,155
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 56,533	$ 71,103

SUPPLEMENTAL BALANCE SHEET IN_3

SUPPLEMENTAL BALANCE SHEET INFORMATION - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid expenses	$ 5,641				$ 3,815
Tenant allowance receivables	12,136				10,121
Other	1,190				763
Prepaid expenses and other current assets	$ 18,967	$ 19,762	$ 15,278	$ 18,075	$ 14,699	$ 14,246	$ 13,727	$ 12,155

SUPPLEMENTAL BALANCE SHEET IN_4

SUPPLEMENTAL BALANCE SHEET INFORMATION - Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Other Liabilities, Current
Sales tax payable	$ 6,076				$ 5,363
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities				Other current liabilities
Current portion of financing equipment lease liabilities	$ 3,435				$ 2,546
Gift card liability	2,603				2,285
Legal reserve	679				6,285
Other	4,310				3,073
Other current liabilities	$ 17,103	$ 17,522	$ 17,881	$ 18,117	$ 19,552	$ 19,497	$ 20,261	$ 20,586

SUPPLEMENTAL BALANCE SHEET IN_5

SUPPLEMENTAL BALANCE SHEET INFORMATION - Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deferred licensing revenue	$ 17,157				$ 14,340
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities				Other long-term liabilities
Long-term portion of financing equipment lease liabilities	$ 8,721				$ 3,909
Other	760				2,438
Other long-term liabilities	$ 26,638	$ 26,322	$ 22,218	$ 22,192	$ 20,687	$ 20,588	$ 21,597	$ 20,944

DEBT - Convertible Notes (Detai

DEBT - Convertible Notes (Details) $ / shares in Units, $ in Thousands	1 Months Ended
	Mar. 31, 2021 USD ($) d $ / shares shares	Dec. 27, 2023 USD ($) $ / shares	Sep. 27, 2023 $ / shares	Jun. 28, 2023 $ / shares	Mar. 29, 2023 $ / shares	Dec. 28, 2022 USD ($) $ / shares	Sep. 28, 2022 $ / shares	Jun. 29, 2022 $ / shares	Mar. 30, 2022 $ / shares
Class A Common Stock
Debt Instrument [Line Items]
Common stock, par value (in dollars per share) | $ / shares		$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement
Debt Instrument [Line Items]
Aggregate principal amount | $	$ 250,000
Interest rate (in percent)	0%
Conversion rate | shares	5,867.9000
Conversion price (in dollars per share) | $ / shares	$ 170,420
Fair value of convertible notes | $		$ 205,000				$ 162,500
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement | Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Threshold trading days	20
Threshold consecutive trading days	30
Threshold percentage of stock price trigger (in percent)	130%
Redemption price (in percent)	100%
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement | Debt Instrument, Redemption, Period Two
Debt Instrument [Line Items]
Redemption price (in percent)	100%
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement | Debt Conversion, Condition One
Debt Instrument [Line Items]
Threshold trading days	20
Threshold consecutive trading days	30
Threshold percentage of stock price trigger (in percent)	130%
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement | Debt Conversion, Condition One | Class A Common Stock
Debt Instrument [Line Items]
Common stock, par value (in dollars per share) | $ / shares	$ 0.001
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement | Debt Conversion, Condition Two
Debt Instrument [Line Items]
Threshold consecutive trading days	10
Threshold percentage of stock price trigger (in percent)	98%
Threshold business days	5

DEBT - Convertible Notes Classi

DEBT - Convertible Notes Classification (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Debt Instrument [Line Items]
Amortization expense on Convertible Notes	$ 1,047	$ 1,047	$ 867
Long-term debt	245,636	244,589		$ 245,375	$ 245,113	$ 244,851	$ 244,328	$ 244,066	$ 243,804
0% Convertible Senior Notes Due 2028 | Senior Notes | Private Placement
Debt Instrument [Line Items]
Amortization expense on Convertible Notes	1,047	1,047
Convertible Notes	250,000	250,000
Discount and debt issuance costs, net of amortization	(4,364)	(5,411)
Long-term debt	$ 245,636	$ 244,589

DEBT - Revolving Credit Facilit

DEBT - Revolving Credit Facility (Details) - Revolving Credit Facility - Line of Credit - USD ($)	3 Months Ended
	Dec. 27, 2023	Dec. 28, 2022
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 50,000,000
Incremental borrowing capacity	100,000,000
Outstanding amount under credit facility	0
Third Amendment and Restated Credit Arrangement
Line of Credit Facility [Line Items]
Maximum borrowing capacity	15,000,000
Letters of credit outstanding	$ 3,147,000	$ 1,863,000
Minimum | Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate (in percent)	0%
Minimum | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate (in percent)	1%
Maximum | Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate (in percent)	1.50%
Maximum | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate (in percent)	2.50%

DEBT - Revolving Credit Facil_2

DEBT - Revolving Credit Facility Classification (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Debt Instrument [Line Items]
Interest expense	$ 433	$ 405	$ 403	$ 475	$ 315	$ 355	$ 1,717	$ 1,518	$ 1,577
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Interest expense							74	82	$ 479
Unamortized debt issuance cost							$ 42	$ 62

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Thousands	Dec. 27, 2023 USD ($)
Leases [Abstract]
Operating lease for non-cancellable leases	$ 154,198

LEASES - Balance Sheet Clasific

LEASES - Balance Sheet Clasification (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Operating lease assets				Operating lease assets
Operating lease assets	$ 398,296	$ 397,870	$ 385,386	$ 379,475	$ 367,488	$ 370,536	$ 361,522	$ 346,128
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net of accumulated depreciation of $376,760 and $290,362, respectively				Property and equipment, net of accumulated depreciation of $376,760 and $290,362, respectively
Finance lease right-of-use asset	$ 11,801				$ 6,152
Total right-of-use assets	410,097				373,640
Operating leases:
Operating lease liabilities, current	49,004	47,610	46,490	44,578	42,238	40,690	38,775	36,951
Long-term operating lease liabilities	464,533	$ 463,370	$ 448,580	$ 441,554	427,227	$ 429,165	$ 418,010	$ 399,487
Finance leases:
Other current liabilities	3,435				2,546
Other long-term liabilities	8,721				3,909
Total lease liabilities	$ 525,693				$ 475,920

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Total lease cost
Operating lease cost	$ 67,781	$ 58,788	$ 50,888
Amortization of right-of-use assets	3,324	3,071	2,719
Interest on lease liabilities	476	226	207
Variable lease cost	18,305	15,973	13,855
Short-term lease cost	938	580	290
Total lease cost	$ 90,824	$ 78,638	$ 67,959

LEASES - Future Minimum Lease P

LEASES - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 27, 2023 USD ($)
Operating Leases
2024	$ 65,677
2025	82,915
2026	79,377
2027	74,717
2028	70,343
Thereafter	293,237
Total minimum payments	666,266
Less: imputed interest	164,865
Total lease liabilities	501,401
Finance Leases
2024	4,068
2025	3,440
2026	2,658
2027	2,213
2028	1,192
Thereafter	142
Total minimum payments	13,713
Less: imputed interest	1,557
Total lease liabilities	$ 12,156

LEASES - Lease Terms and Discou

LEASES - Lease Terms and Discount Rates (Details)	Dec. 27, 2023	Dec. 28, 2022
Weighted average remaining lease term (years):
Operating leases	8 years 10 months 24 days	8 years 10 months 24 days
Finance leases	4 years 8 months 12 days	5 years 1 month 6 days
Weighted average discount rate:
Operating leases	6.20%	5.70%
Finance leases	5.60%	4%

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 72,128	$ 61,114	$ 49,079
Operating cash flows from finance leases	476	226	207
Financing cash flows from finance leases	3,272	2,974	2,694
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	72,403	56,578	66,959
Finance leases	$ 8,972	$ 2,415	$ 4,119

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 1,888	$ 1,553	$ 1,337
Defined Contribution Plan, Initial Contribution
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution percentage	100%
Employer matching contribution as a percent of employees' gross pay	3%
Defined Contribution Plan, Additional Contribution
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution percentage	50%
Employer matching contribution as a percent of employees' gross pay	3%
Defined Contribution Plan, Additional Contribution | Maximum
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution as a percent of employees' gross pay	5%

STOCKHOLDER'S EQUITY - Redempti

STOCKHOLDER'S EQUITY - Redemption of LLC Interests (Details) - shares	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Limited Liability Company
Class of Stock [Line Items]
Number of units redeemed (in shares)							35,000	52,074	29,601
Limited Liability Company | Redemptions by NCI Holders
Class of Stock [Line Items]
Number of units redeemed (in shares)							35,000	52,074	29,601
Common Stock | Class A Common Stock
Class of Stock [Line Items]
Redemption of LLC interests (in shares)	10,000	0	25,000	2,000	40,074	10,000	35,000	52,074	29,601
Common Stock | Class B Common Stock
Class of Stock [Line Items]
Redemption of LLC interests (in shares)	(10,000)	0	(25,000)	(2,000)	(40,074)	(10,000)	(35,000)	(52,074)	(29,601)
Effect of redemption (in shares)							35,000	52,074	29,601

STOCKHOLDER'S EQUITY -Stock Com

STOCKHOLDER'S EQUITY -Stock Compensation Plan Activity (Details) - shares	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Stock options
Class of Stock [Line Items]
LLC interests acquired (in shares)	154,317	90,527	395,006

NON-CONTROLLING INTERESTS - Nar

NON-CONTROLLING INTERESTS - Narrative (Details)	Feb. 04, 2015
Class A Common Stock
Noncontrolling Interest [Line Items]
Ratio of common stock to limited liability company interest	1

NON-CONTROLLING INTERESTS - Own

NON-CONTROLLING INTERESTS - Ownership Interest in SSE Holdings (Details) - shares	Dec. 27, 2023	Dec. 28, 2022
Noncontrolling Interest [Line Items]
Number of LLC Interests held by Shake Shack Inc. (in shares)	39,474,315	39,284,998
Number of LLC Interests held by non-controlling interest holders (in shares)	2,834,513	2,869,513
Total LLC Interests outstanding (in shares)	42,308,828	42,154,511
Total LLC Interests outstanding (as a percentage)	100%	100%
Shake Shack Inc.
Noncontrolling Interest [Line Items]
Number of LLC Interests held by Shake Shack Inc. (as a percentage)	93.30%	93.20%
Non-Controlling Interest Holders
Noncontrolling Interest [Line Items]
Number of LLC Interests held by non-controlling interest holders (as a percentage)	6.70%	6.80%

NON-CONTROLLING INTERESTS - Wei

NON-CONTROLLING INTERESTS - Weighted Average Ownership Percentages (Details)	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Noncontrolling Interest [Abstract]
Non-controlling interest holders' weighted average ownership percentages	6.70%	6.90%	7%

NON-CONTROLLING INTERESTS - Cha

NON-CONTROLLING INTERESTS - Changes in Ownership Interests in SSE Holdings (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Jun. 28, 2023	Mar. 29, 2023	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Noncontrolling Interest [Line Items]
Net income (loss) attributable to Shake Shack Inc.					$ 20,264	$ (21,229)	$ (4,561)
Other comprehensive income (loss):
Unrealized holding loss on foreign currency translation adjustment	$ 0	$ (4)	$ (1)	$ (1)	(3)	(1)	(2)
Transfers (to) from non-controlling interests:
Total effect of changes in ownership interest on equity (loss) attributable to Shake Shack Inc.					17,255	(23,895)	(2,701)
Unrealized holding gains on equity securities
Other comprehensive income (loss):
Unrealized holding loss on foreign currency translation adjustment	$ 0	$ (4)	$ (1)	$ (1)	(3)	(1)	(2)
Additional Paid-In Capital | Redemption or Exchange of Units
Transfers (to) from non-controlling interests:
Increase (decrease) in additional paid-in capital					265	313	33
Additional Paid-In Capital | Employee Stock Option
Transfers (to) from non-controlling interests:
Increase (decrease) in additional paid-in capital					$ (3,271)	$ (2,978)	$ 1,829

NON-CONTROLLING INTERESTS - Red

NON-CONTROLLING INTERESTS - Redemption of LLC Interests (Details) - shares	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Limited Liability Company
Class of Stock [Line Items]
Number of LLC Interests received by Shake Shack Inc. (in shares)							189,317
Number of units redeemed (in shares)							35,000	52,074	29,601
Stock options
Class of Stock [Line Items]
Number of LLC Interests received by Shake Shack Inc. (in shares)							154,317	90,527	395,006
Redemptions by NCI Holders | Limited Liability Company
Class of Stock [Line Items]
Number of units redeemed (in shares)							35,000	52,074	29,601
Common stock | Class A Common Stock
Class of Stock [Line Items]
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)	10,000	0	25,000	2,000	40,074	10,000	35,000	52,074	29,601
Common stock | Class B Common Stock
Class of Stock [Line Items]
Shares of Class A common stock issued in connection with redemptions of LLC Interests (in shares)	(10,000)	0	(25,000)	(2,000)	(40,074)	(10,000)	(35,000)	(52,074)	(29,601)
Shares of Class B common stock surrendered and canceled (in shares)							35,000	52,074	29,601

EQUITY-BASED COMPENSATION - Sch

EQUITY-BASED COMPENSATION - Schedule Of Compensation Expense Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 14,888	$ 13,326	$ 8,703
Total income tax benefit recognized related to equity-based compensation	391	302	223
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	0	0	3
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	3,149	4,199	3,471
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	11,739	9,127	5,229
General and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	13,587	12,305	7,907
Labor and related expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 1,301	$ 1,021	$ 796

EQUITY-BASED COMPENSATION - Nar

EQUITY-BASED COMPENSATION - Narrative (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2015	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capitalized equity-based compensation expense associated with construction cost		$ 286,000	$ 192,000	$ 100,000
Net proceeds from stock option exercises		744,000	$ 424,000	$ 6,731,000
2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net proceeds from stock option exercises		744,000
Cash tax benefit realized		$ 203,000
Granted (in USD per share)		$ 0
Options exercised during period		$ 5,457,000
Restricted stock units | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of period (in shares)		511,544,000	395,853,000
Granted (in USD per share)		$ 58.26	$ 71.25	$ 117.39
Fair value of restricted stock units vested		$ 10,382,000	$ 5,936,000	$ 8,385,000
Unrecognized compensation expense		$ 25,159,000
Weighted-average period for recognition compensation expense		2 years 7 months 6 days
Granted (in shares)		326,692,000
Performance stock units | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of period (in shares)		121,425	159,822
Granted (in USD per share)		$ 0	$ 0	$ 98.87
Unrecognized compensation expense		$ 0
Weighted-average period for recognition compensation expense		1 year 1 month 6 days
Requisite service period		4 years
Requisite service period, cliff vest option		3 years
Granted (in shares)		0
Fair value of stock options vested		$ 1,441,000	$ 1,869,000	$ 3,083,000
Shares expected to be recognized		3,147,000
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of stock options vested		$ 0	$ 0	$ 60,000
Stock options | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares)	5,865,522
Granted (in USD per share)		$ 0	$ 0	$ 58.92
Options exercised during period		$ 1,426,000	$ 631,000	$ 30,533,000
Minimum | Restricted stock units | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Minimum | Performance stock units | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of awards		0%
Performance period		1 year
Minimum | Stock options | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		1 year
Maximum | Restricted stock units | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Maximum | Performance stock units | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of awards		200%
Performance period		3 years
Maximum | Stock options | 2015 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		5 years

EQUITY-BASED COMPENSATION - Per

EQUITY-BASED COMPENSATION - Performance and Restricted Stock Activity (Details) - 2015 Incentive Award Plan - $ / shares	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Restricted stock units
Performance and Restricted Stock Units
Outstanding at beginning of period (in shares)	511,544,000	395,853,000
Granted (in shares)	326,692,000
Vested (in shares)	(147,163,000)
Forfeited (in shares)	(63,838,000)
Outstanding at end of period (in shares)	511,544,000	395,853,000
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (in USD per share)	$ 76.82
Granted (in USD per share)	58.26	$ 71.25	$ 117.39
Vested (in USD per share)	70.29
Forfeited (in USD per share)	68.94
Outstanding at end of period (in USD per share)	$ 67.82	$ 76.82
Performance stock units
Performance and Restricted Stock Units
Outstanding at beginning of period (in shares)	121,425	159,822
Granted (in shares)	0
Performance achievement (in shares)	0
Vested (in shares)	(25,494)
Forfeited (in shares)	(12,903)
Outstanding at end of period (in shares)	121,425	159,822
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (in USD per share)	$ 92.22
Granted (in USD per share)	0	$ 0	$ 98.87
Performance achievement (in USD per share)	0
Vested (in USD per share)	91.36
Forfeited (in USD per share)	88.70
Outstanding at end of period (in USD per share)	$ 92.77	$ 92.22

EQUITY-BASED COMPENSATION - S_2

EQUITY-BASED COMPENSATION - Schedule of Fair Value of Stock Options (Details) - 2015 Incentive Award Plan - Stock options	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	0 years	0 years	7 years 6 months
Expected volatility	0%	0%	45.40%
Risk-free interest rate	0%	0%	1.40%
Dividend yield	0%	0%	0%

EQUITY-BASED COMPENSATION - Sto

EQUITY-BASED COMPENSATION - Stock Option Activity (Details) - 2015 Incentive Award Plan - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Stock Options
Outstanding at beginning of period (in shares)	134,031
Granted (in shares)	0
Exercised (in shares)	(33,406)
Forfeited (in shares)	0
Outstanding at end of period (in shares)	100,625	134,031
Options vested and exercisable at end of period (in shares)	100,625
Options expected to vest (in shares)	0
Weighted Average Exercise Price
Outstanding at beginning of period (in USD per share)	$ 21.88
Granted (in USD per share)	0
Exercised (in USD per share)	22.39
Forfeited (in USD per share)	0
Outstanding at end of period (in USD per share)	21.71	$ 21.88
Weighted average options vested and exercisable (in USD per share)	21.71
Options expected to vest (in USD per share)	$ 0
Aggregate Intrinsic Value
Outstanding at end of period	$ 5,457
Options exercised during period	5,457
Options expected to vest	$ 0
Weighted Average Remaining Contractual Life (Years)
Outstanding at end of period	1 year 2 months 12 days
Options exercisable at end of year	1 year 2 months 12 days
Stock options
Weighted Average Exercise Price
Granted (in USD per share)	$ 0	$ 0	$ 58.92
Aggregate Intrinsic Value
Options exercised during period	$ 1,426	$ 631	$ 30,533

EQUITY-BASED COMPENSATION - S_3

EQUITY-BASED COMPENSATION - Stock Options Outstanding and Exercisable (Details) - 2015 Incentive Award Plan	12 Months Ended
	Dec. 27, 2023 $ / shares shares
Twenty-One Dollars
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding (in shares) | shares	95,511
Weighted Average Remaining Contractual Life (Years)	1 year 1 month 6 days
Weighted Average Exercise Price (in USD per share) | $ / shares	$ 21
Thirty-Four Point Sixty Two Dollars
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding (in shares) | shares	4,006
Weighted Average Remaining Contractual Life (Years)	2 years 4 months 24 days
Weighted Average Exercise Price (in USD per share) | $ / shares	$ 34.62
Thirty-Six Point Forty One Dollars
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding (in shares) | shares	1,108
Weighted Average Remaining Contractual Life (Years)	2 years 10 months 24 days
Weighted Average Exercise Price (in USD per share) | $ / shares	$ 36.41

INCOME TAXES - Schedule of Comp

INCOME TAXES - Schedule of Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Income Tax Disclosure [Abstract]
Domestic							$ (13,427)	$ (49,454)	$ (38,833)
Foreign							30,407	25,169	21,498
INCOME (LOSS) BEFORE INCOME TAXES	$ 8,665	$ 7,570	$ (755)	$ (3,819)	$ (596)	$ (15,579)	$ 16,980	$ (24,285)	$ (17,335)

INCOME TAXES - Schedule of Co_2

INCOME TAXES - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Current income taxes:
Federal							$ 0	$ 0	$ 0
State and local							1,271	222	275
Foreign							3,793	3,612	2,880
Total current income taxes							5,064	3,834	3,155
Deferred income taxes:
Federal							(12,427)	(4,176)	(10,732)
State and local							3,353	(838)	(3,741)
Total deferred income taxes							(9,074)	(5,014)	(14,473)
Income tax benefit	$ 529	$ 347	$ 867	$ (1,508)	$ 707	$ (4,297)	$ (4,010)	$ (1,180)	$ (11,318)

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Expected U.S. federal income taxes at statutory rate							$ 3,565	$ (5,100)	$ (3,641)
State and local income taxes, net of federal benefit							2,429	(759)	(1,578)
Foreign withholding taxes							3,792	3,612	2,880
Tax credits							(7,060)	(5,969)	(3,655)
Non-controlling interest							517	122	(350)
Remeasurement of deferred tax assets in connection with other tax rate changes							1,547	225	1,034
Reserve for uncertain tax positions							154	0	0
Change in valuation allowance							(9,195)	4,955	(6,059)
Other							241	1,734	51
Income tax benefit	$ 529	$ 347	$ 867	$ (1,508)	$ 707	$ (4,297)	$ (4,010)	$ (1,180)	$ (11,318)
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Expected U.S. federal income taxes at statutory rate							21%	21%	21%
State and local income taxes, net of federal benefit							14.30%	3.10%	9.10%
Foreign withholding taxes							22.30%	(14.90%)	(16.60%)
Tax credits							(41.50%)	24.60%	21.10%
Non-controlling interest							3%	(0.50%)	2%
Remeasurement of deferred tax assets in connection with other tax rate changes							9.10%	(0.90%)	(6.00%)
Reserve for uncertain tax positions							0.90%	0%	0%
Change in valuation allowance							(54.20%)	(20.40%)	35%
Other							1.40%	(7.10%)	(0.30%)
Income tax benefit							(23.60%)	4.90%	65.30%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021	Dec. 30, 2020	Dec. 25, 2019	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016	Dec. 30, 2015
Income Tax Contingency [Line Items]
Effective income tax rate (percent)	(23.60%)	4.90%	65.30%
Deferred tax assets, carryforwards, federal	$ 596,347
Deferred tax assets, carryforwards, state and local	327,152
Net operating loss carryforwards	144,144	$ 131,867
Additional deferred tax asset recognized, investment in partnership	720
Valuation allowance	(357)	(9,560)
Increase (decrease) in valuation allowance	9,201
Uncertain tax reserves		195	$ 195	$ 195	$ 195	$ 195	$ 207	$ 207	$ 207
Uncertain tax positions	147	0	0	$ 0
Unrecognized tax benefits, interest expense	139
Unrecognized tax benefits, accrued interest expense	$ 48
Percentage of tax benefits due to equity owners	85%
Remaining percentage of tax benefits due to equity owners	15%
Establishment of liabilities under tax receivable agreement	$ 720	844	$ 1,093
Establishment of liabilities under tax receivable agreement	235,613	$ 234,893
Current portion of liabilities under tax receivable agreement	$ 0
Limited Liability Company
Income Tax Contingency [Line Items]
LLC interests acquired (in shares)	189,317
Additional deferred tax asset recognized, investment in partnership	$ 90,419
Number of units redeemed (in shares)	35,000	52,074	29,601
Redemptions by NCI Holders | Limited Liability Company
Income Tax Contingency [Line Items]
Number of units redeemed (in shares)	35,000	52,074	29,601
Domestic Tax Authority
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 544,480
Tax credit carryforwards	25,727
State and Local Jurisdiction
Income Tax Contingency [Line Items]
Net operating loss carryforwards	49,912
Tax credit carryforwards	$ 406

INCOME TAXES- Schedule of Defer

INCOME TAXES- Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 27, 2023	Dec. 28, 2022
Deferred tax assets:
Investment in partnership	$ 90,419	$ 109,870
Tax Receivable Agreement	64,076	64,218
Operating lease liability	4,713	4,376
Financing lease liability	114	61
Deferred revenue	196	167
Equity-based compensation	360	380
Net operating loss carryforwards	144,144	131,867
Tax credits	26,048	19,257
Other assets	947	638
Total gross deferred tax assets	331,017	330,834
Valuation allowance	(357)	(9,560)
Total deferred tax assets, net of valuation allowance	330,660	321,274
Deferred tax liabilities:
Property and equipment	(599)	(95)
Operating lease right-of-use asset	(3,735)	(3,488)
Financing lease right-of-use asset	(111)	(58)
Other liabilities	(7)	(7)
Total gross deferred tax liabilities	(4,452)	(3,648)
Net deferred tax assets	$ 326,208	$ 317,626

INCOME TAXES- Reconciliations O

INCOME TAXES- Reconciliations Of Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 0	$ 0	$ 0
Additions based on tax positions related to the current year	0	0	0
Additions for tax positions of prior years	263	0	0
Reductions for tax positions of prior years	0	0	0
Reductions for lapse of applicable statute of limitations	0	0	0
Settlements	(116)	0	0
Ending balance	$ 147	$ 0	$ 0

EARNINGS (LOSS) PER SHARE - Sch

EARNINGS (LOSS) PER SHARE - Schedule of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Numerator:
Net income (loss) attributable to Shake Shack Inc.—basic	$ 7,627	$ 6,948	$ (1,534)	$ (2,024)	$ (1,188)	$ (10,162)	$ 20,264	$ (21,229)	$ (4,561)
Reallocation of net income attributable to non-controlling interests from the assumed conversion of Class B shares	$ 509	$ 275	$ (88)	$ (287)	$ (115)	$ (1,120)	726	(1,876)	(1,456)
Net income (loss) attributable to Shake Shack Inc.—diluted							$ 20,990	$ (21,229)	$ (4,561)
Denominator:
Weighted average shares of Class A common stock outstanding—basic	39,460	39,416	39,332	39,274	39,227	39,163	39,419	39,237	39,085
Effect of dilutive securities:
Weighted average shares of Class A common stock outstanding—diluted	43,978	43,886	39,332	39,274	39,227	39,163	43,899	39,237	39,085
Earnings per share of Class A common stock—basic (in dollars per share)	$ 0.19	$ 0.18	$ (0.04)	$ (0.05)	$ (0.03)	$ (0.26)	$ 0.51	$ (0.54)	$ (0.12)
Earnings per share of Class A common stock—diluted (in dollars per share)	$ 0.19	$ 0.16	$ (0.04)	$ (0.05)	$ (0.03)	$ (0.26)	$ 0.48	$ (0.54)	$ (0.12)
Performance stock units
Effect of dilutive securities:
Incremental common shares (in shares)							11	0	0
Restricted stock units
Effect of dilutive securities:
Incremental common shares (in shares)							85	0	0
Convertible Notes
Effect of dilutive securities:
Incremental common shares (in shares)							1,467	0	0
Class B Common Stock
Numerator:
Reallocation of net income attributable to non-controlling interests from the assumed conversion of Class B shares							$ 726	$ 0	$ 0
Effect of dilutive securities:
Incremental common shares (in shares)							2,842	0	0
Stock options
Effect of dilutive securities:
Incremental common shares (in shares)							75	0	0

EARNINGS (LOSS) PER SHARE - Ant

EARNINGS (LOSS) PER SHARE - Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)	0	134,031	154,231
Performance stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)	99,718	159,822	186,159
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)	0	395,853	231,429
Class B Common Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)	0	2,869,513	2,921,587
Convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)	0	1,466,975	1,466,975

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Cash paid for:
Income taxes, net of refunds	$ 4,056	$ 3,731	$ 2,808
Interest, net of amounts capitalized	537	252	252
Non-cash investing activities:
Accrued purchases of property and equipment	24,999	26,591	22,241
Capitalized equity-based compensation	181	126	66
Non-cash financing activities:
Establishment of liabilities under tax receivable agreement	$ 720	$ 844	$ 1,093

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 27, 2023	Dec. 27, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 25, 2019
Loss Contingencies [Line Items]
Litigation settlement expense		$ 900,000
Loss contingency accrual			$ 900,000
Loss contingency accrual, period increase (decrease)	$ (385,000)
Percentage of tax benefits due to equity owners	85%	85%
Establishment of liabilities under tax receivable agreement	$ 235,613,000	$ 235,613,000		$ 234,893,000
Retail site
Loss Contingencies [Line Items]
Letters of credit outstanding	$ 130,000	$ 130,000
Office Building
Loss Contingencies [Line Items]
Letters of credit outstanding					$ 402,000

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 27, 2023 USD ($) renewal_option	Dec. 28, 2022 USD ($)	Dec. 29, 2021 USD ($)
Related Party Transaction [Line Items]
Percentage of tax benefits due to equity owners	85%
Payments to related parties | $	$ 0	$ 0	$ 0
Related Party | Hudson Yards Catering ("HYC")
Related Party Transaction [Line Items]
Master license agreement, number of renewal terms | renewal_option	5
Renewal option period	5 years

RELATED PARTY TRANSACTIONS - Sc

RELATED PARTY TRANSACTIONS - Schedule of Related Party Transactions (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Related Party Transaction [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 276,207,000	$ 271,805,000	$ 253,278,000	$ 227,814,000	$ 230,752,000	$ 203,391,000	$ 1,087,533,000	$ 900,486,000	$ 739,893,000
Accounts receivable, net	13,889,000	14,332,000	14,175,000	11,800,000	11,936,000	11,755,000	16,847,000	13,877,000
Occupancy and related expenses	20,300,000	19,801,000	18,583,000	17,337,000	16,657,000	16,276,000	79,846,000	68,508,000	59,228,000
Other operating expenses	37,307,000	36,109,000	34,936,000	33,680,000	32,151,000	30,171,000	149,449,000	129,650,000	102,032,000
Accounts payable	$ 21,251,000	$ 17,005,000	$ 16,002,000	$ 17,210,000	$ 16,420,000	$ 13,395,000	22,273,000	20,407,000
Hudson Yards Catering ("HYC") | Related Party
Related Party Transaction [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax							988,000	802,000	320,000
Accounts receivable, net							57,000	69,000
Madison Square Park Conservancy ("MSP Conservancy") | Related Party
Related Party Transaction [Line Items]
Occupancy and related expenses							898,000	1,224,000	863,000
Accounts payable							0	0
Olo, Inc. | Related Party
Related Party Transaction [Line Items]
Other operating expenses							595,000	431,000	406,000
Accounts payable							116,000	39,000
Block, Inc. | Related Party
Related Party Transaction [Line Items]
Other operating expenses							8,688,000	4,337,000	$ 2,844,000
Accounts payable							$ 59,000	$ 55,000

RELATED PARTY TRANSACTIONS - Ta

RELATED PARTY TRANSACTIONS - Tax Receivable Agreement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Related Party Transactions [Abstract]
Percentage of tax benefits due to equity owners	85%
Payments to related parties	$ 0	$ 0	$ 0
Establishment of liabilities under tax receivable agreement	$ 235,613	$ 234,893

RELATED PARTY TRANSACTIONS - Di

RELATED PARTY TRANSACTIONS - Distributions to Members of SSE Holdings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Related Party Transactions [Abstract]
Distributions paid to non-controlling interest holders	$ 162	$ 410	$ 968

GEOGRAPHIC INFORMATION (Details

GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 276,207	$ 271,805	$ 253,278	$ 227,814	$ 230,752	$ 203,391	$ 1,087,533	$ 900,486	$ 739,893
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax							1,056,753	875,047	718,128
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax							$ 30,780	$ 25,439	$ 21,765

SCHEDULE I_ CONDENSED FINANCI_2

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - CONDENSED BALANCE SHEET (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 27, 2023	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Dec. 28, 2022	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 29, 2021	Dec. 30, 2020
Current assets:
Prepaid expenses	$ 5,641				$ 3,815
Total current assets	334,432	$ 323,236	$ 329,518	$ 330,074	343,988	$ 367,055	$ 387,575	$ 386,617
Deferred income taxes, net	326,208	319,244	319,113	318,626	317,626	321,181	319,435	318,371	$ 312,873
TOTAL ASSETS	1,605,857	1,581,944	1,549,904	1,524,003	1,511,950	1,515,972	1,494,285	1,463,933	1,471,775
Current liabilities:
Accounts payable	22,273	21,251	17,005	16,002	20,407	17,210	16,420	13,395
Accrued expenses	54,742	47,630	50,588	45,677	47,945	49,387	40,013	38,997
Due to SSE Holdings	17,103	17,522	17,881	18,117	19,552	19,497	20,261	20,586
Total current liabilities	164,067	152,177	150,185	143,052	147,718	144,542	133,909	125,961
Long-term debt	245,636	245,375	245,113	244,851	244,589	244,328	244,066	243,804
Liabilities under tax receivable agreement, net of current portion	235,613	235,614	235,361	235,361	234,893	234,892	234,862	234,273
Total liabilities	1,136,487	1,122,858	1,101,457	1,087,010	1,075,114	1,073,515	1,052,444	1,024,469
Commitments and contingencies
Stockholders' equity:
Preferred stock	0	0	0	0	0	0	0	0
Additional paid-in capital	426,601	423,849	421,394	417,489	415,649	413,291	410,537	406,998	405,957
Retained earnings (accumulated deficit)	16,777	9,554	1,927	(5,021)	(3,487)	4,368	6,392	7,580	17,742
Accumulated other comprehensive loss	(3)	(3)	(4)	(4)	0	(1)	(1)	0
Total stockholders' equity	469,370	459,086	448,447	436,993	436,836	442,457	441,841	439,464	449,805	$ 444,587
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,605,857	$ 1,581,944	$ 1,549,904	$ 1,524,003	$ 1,511,950	$ 1,515,972	$ 1,494,285	$ 1,463,933	$ 1,471,775
Preferred stock, par value (in dollars per share)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0
Class A Common Stock
Stockholders' equity:
Common stock	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39	$ 39
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common stock, shares, issued (in shares)	39,474,315	39,466,268	39,449,246	39,404,905	39,284,998	39,279,699	39,266,670	39,218,290
Common stock, shares, outstanding (in shares)	39,474,315	39,466,268	39,449,246	39,404,905	39,284,998	39,279,699	39,266,670	39,218,290
Class B Common Stock
Stockholders' equity:
Common stock	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3	$ 3
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000	35,000,000
Common stock, shares, issued (in shares)	2,834,513	2,834,513	2,844,513	2,844,513	2,869,513	2,869,513	2,871,513	2,911,587
Common stock, shares, outstanding (in shares)	2,834,513	2,834,513	2,844,513	2,844,513	2,869,513	2,869,513	2,871,513	2,911,587
Parent Company
Current assets:
Cash	$ 6,672				$ 7,152
Prepaid expenses	63				62
Total current assets	6,735				7,214
Deferred income taxes, net	328,870				324,113
Investment in SSE Holdings	362,296				337,939
TOTAL ASSETS	935,960				887,542
Current liabilities:
Accounts payable	146				39
Accrued expenses	621				113
Total current liabilities	22,794				17,127
Long-term debt	245,636				244,589
Liabilities under tax receivable agreement, net of current portion	235,613				234,893
Total liabilities	504,043				496,609
Commitments and contingencies
Stockholders' equity:
Preferred stock	0				0
Additional paid-in capital	426,601				415,649
Retained earnings (accumulated deficit)	5,277				(24,758)
Accumulated other comprehensive loss	(3)				0
Total stockholders' equity	431,917				390,933
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 935,960				$ 887,542
Preferred stock, par value (in dollars per share)	$ 0				$ 0
Preferred stock, shares authorized (in shares)	10,000,000				10,000,000
Preferred stock, shares issued (in shares)	0				0
Preferred stock, shares outstanding (in shares)	0				0
Parent Company | Affiliated Entity
Current assets:
Notes receivable	$ 216,946				$ 209,013
Parent Company | Affiliated Entity | Conversion Option
Current assets:
Notes receivable	12,900				6,300
Parent Company | Related Party
Current assets:
Notes receivable	8,213				2,963
Current liabilities:
Due to SSE Holdings	22,027				16,975
Parent Company | Class A Common Stock
Stockholders' equity:
Common stock	$ 39				$ 39
Common stock, par value (in dollars per share)	$ 0.001				$ 0.001
Common stock, shares authorized (in shares)	200,000,000				200,000,000
Common stock, shares, issued (in shares)	39,284,998				39,142,397
Common stock, shares, outstanding (in shares)	39,284,998				39,142,397
Parent Company | Class B Common Stock
Stockholders' equity:
Common stock	$ 3				$ 3
Common stock, par value (in dollars per share)	$ 0.001				$ 0.001
Common stock, shares authorized (in shares)	35,000,000				35,000,000
Common stock, shares, issued (in shares)	2,869,513				2,921,587
Common stock, shares, outstanding (in shares)	2,869,513				2,921,587

SCHEDULE I_ CONDENSED FINANCI_3

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - CONDENSED STATEMENTS OF INCOME (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Condensed Income Statements, Captions [Line Items]
TOTAL REVENUE	$ 276,207	$ 271,805	$ 253,278	$ 227,814	$ 230,752	$ 203,391	$ 1,087,533	$ 900,486	$ 739,893
General and administrative expenses	30,939	31,476	31,311	26,931	29,487	31,386	129,542	120,009	87,196
TOTAL EXPENSES	270,550	267,057	256,467	232,640	231,571	218,326	1,081,612	927,380	755,746
INCOME (LOSS) FROM OPERATIONS	5,657	4,748	(3,189)	(4,826)	(819)	(14,935)	5,921	(26,894)	(15,853)
Other income (expense), net	3,441	3,227	2,837	1,482	538	(289)	12,776	4,127	95
Interest expense	(433)	(405)	(403)	(475)	(315)	(355)	(1,717)	(1,518)	(1,577)
INCOME (LOSS) BEFORE INCOME TAXES	8,665	7,570	(755)	(3,819)	(596)	(15,579)	16,980	(24,285)	(17,335)
Income tax benefit	529	347	867	(1,508)	707	(4,297)	(4,010)	(1,180)	(11,318)
Net income (loss) (including amounts attributable to non-controlling interests)	$ 8,136	$ 7,223	$ (1,622)	$ (2,311)	$ (1,303)	$ (11,282)	20,990	(23,105)	(6,017)
Parent Company
Condensed Income Statements, Captions [Line Items]
Intercompany revenue							7,971	2,293	2,878
TOTAL REVENUE							7,971	2,293	2,878
General and administrative expenses							6,663	3,132	2,491
Intercompany expenses							54	67	0
TOTAL EXPENSES							6,717	3,199	2,491
INCOME (LOSS) FROM OPERATIONS							1,254	(906)	387
Equity in net income (loss) from SSE Holdings							10,091	(25,335)	(19,393)
Other income (expense), net							14,533	(1,767)	(25,593)
Interest expense							(1,047)	(1,047)	(867)
INCOME (LOSS) BEFORE INCOME TAXES							24,831	(29,055)	(45,466)
Income tax benefit							(5,203)	(5,783)	(21,677)
Net income (loss) (including amounts attributable to non-controlling interests)							$ 30,034	$ (23,272)	$ (23,789)

SCHEDULE I_ CONDENSED FINANCI_4

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)		3 Months Ended						12 Months Ended
		Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
Condensed Statement of Income Captions [Line Items]
Net income (loss)		$ 8,136,000	$ 7,223,000	$ (1,622,000)	$ (2,311,000)	$ (1,303,000)	$ (11,282,000)	$ 20,990,000	$ (23,105,000)	$ (6,017,000)
Other comprehensive income (loss), net of tax:
Change in foreign currency translation adjustment			$ 0	$ (4,000)		$ (1,000)	$ (1,000)	(3,000)	(1,000)	(2,000)
OTHER COMPREHENSIVE LOSS								(3,000)	(1,000)	(2,000)
COMPREHENSIVE INCOME (LOSS)								20,987,000	(23,106,000)	(6,019,000)
Income tax benefit	[1]							0	0	0
Parent Company
Condensed Statement of Income Captions [Line Items]
Net income (loss)								30,034,000	(23,272,000)	(23,789,000)
Other comprehensive income (loss), net of tax:
Change in foreign currency translation adjustment								(3,000)	(1,000)	(2,000)
OTHER COMPREHENSIVE LOSS								(3,000)	(1,000)	(2,000)
COMPREHENSIVE INCOME (LOSS)								$ 30,031,000	$ (23,273,000)	$ (23,791,000)
[1] Net of tax benefit of $0 for fiscal years ended December 27, 2023, December 28, 2022 and December 29, 2021.

SCHEDULE I_ CONDENSED FINANCI_5

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - STATEMENTS OF CASH FLOWS (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
OPERATING ACTIVITIES
Net income (loss)	$ 8,136	$ 7,223	$ (1,622)	$ (2,311)	$ (1,303)	$ (11,282)	$ 20,990	$ (23,105)	$ (6,017)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Amortization of debt issuance costs							(1,047)	(1,047)	(867)
Equity-based compensation							14,888	13,326	8,703
Deferred income taxes							(9,074)	(5,014)	(14,473)
Unrealized loss on equity securities							0	(158)	(277)
Other non-cash income							0	0	(2)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets							(2,253)	(2,473)	4,913
Accounts payable							687	3,541	(6,450)
Accrued expenses							9,513	3,502	7,175
NET CASH PROVIDED BY OPERATING ACTIVITIES							132,139	76,742	58,404
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES							(132,320)	(143,424)	(144,890)
FINANCING ACTIVITIES
Proceeds from issuance of convertible notes, net of discount							0	0	243,750
Proceeds from stock option exercises							744	424	6,731
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES							(5,684)	(5,202)	242,021
DECREASE IN CASH							(5,868)	(71,885)	155,533
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	203,697	293,430	230,521	278,332	279,251		230,521
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 190,020	$ 203,697	293,430	$ 256,998	$ 278,332	279,251	224,653	230,521
Parent Company
OPERATING ACTIVITIES
Net income (loss)							30,034	(23,272)	(23,789)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Equity in net (income) loss from SSE Holdings							(10,091)	25,335	19,393
Amortization of debt issuance costs							1,047	1,047	867
Equity-based compensation							894	614	526
Deferred income taxes							(5,249)	(5,783)	(21,677)
Unrealized loss on equity securities							(6,600)	9,700	32,200
Other non-cash income							(7,933)	(7,934)	(6,609)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets							(1)	2	(19)
Due to SSE Holdings							(3,944)	(728)	(8,229)
Accounts payable							107	30	6
Accrued expenses							512	(104)	118
NET CASH PROVIDED BY OPERATING ACTIVITIES							(1,224)	(1,093)	(7,213)
INVESTING ACTIVITIES
Purchases of LLC Interests from SSE Holdings							(11,731)	(7,619)	(41,875)
Loan to SSE Holdings							0	0	(243,750)
NET CASH USED IN INVESTING ACTIVITIES							(11,731)	(7,619)	(285,625)
FINANCING ACTIVITIES
Proceeds from issuance of convertible notes, net of discount							0	0	243,750
Debt issuance costs							0	0	(1,075)
Proceeds from issuance of Class A common stock to SSE Holdings upon settlement of equity awards							11,731	7,619	41,875
Proceeds from stock option exercises							744	424	6,640
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES							12,475	8,043	291,190
DECREASE IN CASH							(480)	(669)	(1,648)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD			$ 7,152			$ 7,821	7,152	7,821	9,469
CASH AND CASH EQUIVALENTS AT END OF PERIOD							$ 6,672	$ 7,152	$ 7,821

SCHEDULE I_ CONDENSED FINANCI_6

SCHEDULE I: CONDENSED FINANCIAL INFORMATION OF REGISTRANT - NOTES TO CONDENSED FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 27, 2023	Jun. 28, 2023	Mar. 29, 2023	Sep. 28, 2022	Jun. 29, 2022	Mar. 30, 2022	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021	Mar. 31, 2021	Dec. 26, 2020
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net	$ 319,244,000	$ 319,113,000	$ 318,626,000	$ 321,181,000	$ 319,435,000	$ 318,371,000	$ 326,208,000	$ 317,626,000	$ 312,873,000
Other current liabilities	17,522,000	17,881,000	18,117,000	19,497,000	20,261,000	20,586,000	17,103,000	19,552,000
Liabilities under tax receivable agreement, net of current portion	235,614,000	235,361,000	235,361,000	234,892,000	234,862,000	234,273,000	235,613,000	234,893,000
Other income, net	3,441,000	3,227,000	2,837,000	1,482,000	538,000	(289,000)	12,776,000	4,127,000	95,000
Income tax benefit	529,000	347,000	867,000	(1,508,000)	707,000	(4,297,000)	(4,010,000)	(1,180,000)	(11,318,000)
Net income (loss)							20,264,000	(21,229,000)	(4,561,000)
Additional paid-in capital	423,849,000	421,394,000	417,489,000	413,291,000	410,537,000	406,998,000	426,601,000	415,649,000	405,957,000
Retained earnings (accumulated deficit)	9,554,000	1,927,000	(5,021,000)	4,368,000	6,392,000	7,580,000	16,777,000	(3,487,000)	17,742,000
Net income (loss)	8,136,000	7,223,000	(1,622,000)	(2,311,000)	(1,303,000)	(11,282,000)	20,990,000	(23,105,000)	(6,017,000)
Deferred income taxes							(9,074,000)	(5,014,000)	(14,473,000)
Accrued expenses							9,513,000	3,502,000	7,175,000
Net cash provided by Operating activities							$ 132,139,000	76,742,000	58,404,000
Percentage of tax benefits due to equity owners							85%
Income taxes, net of refunds							$ 4,056,000	3,731,000	2,808,000
Establishment of liabilities under tax receivable agreement							720,000	844,000	1,093,000
Private Placement | 0% Convertible Senior Notes Due 2028 | Senior Notes
Condensed Financial Statements, Captions [Line Items]
Aggregate principal amount										$ 250,000,000
Interest rate (in percent)										0%
Impact of Adjustment
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net	17,088,000	17,088,000	17,088,000	14,205,000	14,205,000	14,205,000		17,088,000	14,205,000
Other current liabilities	0	0	0	0	0	0
Liabilities under tax receivable agreement, net of current portion	0	0	0	0	0	0
Income tax benefit								(2,862,000)	(4,094,000)
Income tax expense								2,862,000
Retained earnings and deferred tax assets											$ 10,094,000
Additional paid-in capital	38,000	38,000	38,000	17,000	17,000	17,000		38,000	17,000
Retained earnings (accumulated deficit)	17,050,000	17,050,000	17,050,000	14,188,000	14,188,000	14,188,000		17,050,000	14,188,000
Net income (loss)								2,862,000	4,094,000
Deferred income taxes								(1,657,000)	(4,094,000)
Accrued expenses								(1,205,000)	0
Net cash provided by Operating activities								0	0
As previously reported
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net	302,156,000	302,025,000	301,538,000	306,976,000	305,230,000	304,166,000		300,538,000	298,668,000
Other current liabilities	17,522,000	17,881,000	18,117,000	19,497,000	20,261,000	20,586,000
Liabilities under tax receivable agreement, net of current portion	235,614,000	235,361,000	235,361,000	234,892,000	234,862,000	234,273,000
Income tax benefit								1,682,000	(7,224,000)
Additional paid-in capital	423,811,000	421,356,000	417,451,000	413,274,000	410,520,000	406,981,000		415,611,000	405,940,000
Retained earnings (accumulated deficit)	$ (7,496,000)	$ (15,123,000)	$ (22,071,000)	$ (9,820,000)	$ (7,796,000)	(6,608,000)		(20,537,000)	3,554,000
Net income (loss)								(25,967,000)	(10,111,000)
Deferred income taxes								(3,357,000)	(10,379,000)
Accrued expenses								4,707,000	7,175,000
Net cash provided by Operating activities								76,742,000	58,404,000
Parent Company
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net							328,870,000	324,113,000
Liabilities under tax receivable agreement, net of current portion							235,613,000	234,893,000
Intercompany revenue							7,971,000	2,293,000	2,878,000
Equity in net income (loss) from SSE Holdings							10,091,000	(25,335,000)	(19,393,000)
Other income, net							14,533,000	(1,767,000)	(25,593,000)
Income tax benefit							(5,203,000)	(5,783,000)	(21,677,000)
Additional paid-in capital							426,601,000	415,649,000
Retained earnings (accumulated deficit)							5,277,000	(24,758,000)
Net income (loss)							30,034,000	(23,272,000)	(23,789,000)
Deferred income taxes							(5,249,000)	(5,783,000)	(21,677,000)
Accrued expenses							512,000	(104,000)	118,000
Net cash provided by Operating activities							$ (1,224,000)	(1,093,000)	(7,213,000)
Percentage of tax benefits due to equity owners							85%
Accrued contribution related to stock option exercises							$ 744,000	424,000	6,731,000
Non-cash contribution made in connection with equity awards granted to employees of SSE Holdings							10,305,000	6,988,000	11,468,000
Parent Company | Class A Common Stock | Secondary Offering and Redemption of Units
Condensed Financial Statements, Captions [Line Items]
Class A common stock issued in connection with the acquisition of LLC Interests upon redemption by the non-controlling interest holders							265,000	313,000	33,000
Parent Company | Related Party
Condensed Financial Statements, Captions [Line Items]
Notes receivable							8,213,000	2,963,000
Other current liabilities							22,027,000	16,975,000
Parent Company | Affiliated Entity
Condensed Financial Statements, Captions [Line Items]
Notes receivable							216,946,000	209,013,000
Parent Company | Affiliated Entity | Conversion Option
Condensed Financial Statements, Captions [Line Items]
Notes receivable							12,900,000	6,300,000
Parent Company | Consolidation, Eliminations
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net							4,289,000	8,004,000
Intercompany revenue							7,971,000	2,293,000	2,878,000
Equity in net income (loss) from SSE Holdings							10,091,000	(25,335,000)	(19,393,000)
Other income, net							14,533,000	(1,767,000)	(25,593,000)
Income tax benefit							3,715,000	(769,000)	(7,234,000)
Income taxes, net of refunds							9,000	0	19,000
Establishment of liabilities under tax receivable agreement							720,000	844,000	1,093,000
Parent Company | Consolidation, Eliminations | Related Party
Condensed Financial Statements, Captions [Line Items]
Notes receivable							8,213,000	2,963,000
Other current liabilities							22,027,000	16,975,000
Parent Company | Consolidation, Eliminations | Affiliated Entity
Condensed Financial Statements, Captions [Line Items]
Notes receivable							216,946,000	209,013,000
Parent Company | Consolidation, Eliminations | Affiliated Entity | Conversion Option
Condensed Financial Statements, Captions [Line Items]
Notes receivable							12,900,000	6,300,000
Parent Company | Intersegment Eliminations
Condensed Financial Statements, Captions [Line Items]
Fair value of receivable							12,900,000	6,300,000
Unrealized loss on receivable							6,600,000	(9,700,000)	(32,200,000)
Interest income							$ 7,933,000	7,933,000	6,605,000
Parent Company | Intersegment Eliminations | Related Party
Condensed Financial Statements, Captions [Line Items]
Notes receivable						$ 250,000
Parent
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net								324,113,000	318,647,000
Income tax benefit								(5,783,000)	(21,677,000)
Net income (loss)								(23,272,000)	(23,789,000)
Additional paid-in capital								415,649,000	405,957,000
Retained earnings (accumulated deficit)								(24,758,000)	(1,486,000)
Net income (loss)								(23,272,000)	(23,789,000)
Deferred income taxes								(5,783,000)	(21,677,000)
Accrued expenses								(104,000)	118,000
Net cash provided by Operating activities								(1,093,000)	(7,213,000)
Parent | Impact of Adjustment
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net								17,088,000	14,205,000
Income tax benefit								(2,862,000)	(4,094,000)
Net income (loss)								2,862,000	4,094,000
Income tax expense								2,862,000
Retained earnings and deferred tax assets											$ 10,094,000
Additional paid-in capital								38,000	17,000
Retained earnings (accumulated deficit)								17,050,000	14,188,000
Net income (loss)								2,862,000	4,094,000
Deferred income taxes								(1,657,000)	(4,094,000)
Accrued expenses								(1,205,000)	0
Net cash provided by Operating activities								0	0
Parent | As previously reported
Condensed Financial Statements, Captions [Line Items]
Deferred income taxes, net								307,025,000	304,442,000
Income tax benefit								(2,921,000)	(17,583,000)
Net income (loss)								(26,134,000)	(27,883,000)
Additional paid-in capital								415,611,000	405,940,000
Retained earnings (accumulated deficit)								(41,808,000)	(15,674,000)
Net income (loss)								(26,134,000)	(27,883,000)
Deferred income taxes								(4,126,000)	(17,583,000)
Accrued expenses								1,101,000	118,000
Net cash provided by Operating activities								$ (1,093,000)	$ (7,213,000)

SCHEDULE II_ VALUATION AND QU_2

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS (Details) - Deferred tax asset valuation allowance - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2023	Dec. 28, 2022	Dec. 29, 2021
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 9,560	$ 5,173	$ 2,656
Charged to costs and expenses	(9,203)	4,955	(6,063)
Charged to other accounts	0	(568)	8,580
Reductions	0	0	0
Balance at end of period	$ 357	$ 9,560	$ 5,173