Soho House & Co (SHCO) 10-Q 13 Nov 23 2024 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Oct. 01, 2023	Nov. 08, 2023
Document Information [Line Items]
Document Type	10-Q
Document Period End Date	Oct. 01, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Registrant Name	Soho House & Co Inc.
Entity Central Index Key	0001846510
Entity Incorporation, State or Country Code	DE
Securities Act File Number	001-40605
Document Quarterly Report	true
Document Transition Report	false
Entity Tax Identification Number	86-3664553
Entity Address, Address Line One	180 Strand
Entity Address, City or Town	London
Entity Address, Postal Zip Code	WC2R 1EA
Entity Address, Country	GB
City Area Code	207
Local Phone Number	8512 300
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Trading Symbol	SHCO
Security Exchange Name	NYSE
Title of 12(b) Security	Class A Common Stock, par value $0.01 per share
Entity Common Stock, Shares Outstanding		195,017,104
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		53,516,719
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		141,500,385

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Current assets
Cash and cash equivalents	$ 162,540	$ 182,115
Restricted cash	500	7,928
Accounts receivable, net	64,589	42,215
Inventories	55,768	57,848
Prepaid expenses and other current assets	116,998	91,101
Total current assets	400,395	381,207
Property and equipment, net	637,133	647,001
Operating lease assets	1,131,435	1,085,579
Goodwill	199,693	199,646
Other intangible assets, net	124,356	125,968
Equity method investments	25,592	21,629
Deferred tax assets	469	295
Other non-current assets	8,296	6,571
Total non-current assets	2,126,974	2,086,689
Total assets	2,527,369	2,467,896
Current liabilities
Accounts payable	75,598	80,741
Accrued liabilities	94,068	84,112
Current portion of deferred revenue	108,629	91,611
Indirect and employee taxes payable	37,614	38,088
Current portion of debt, net of debt issuance costs	25,887	25,617
Other current liabilities	34,317	36,019
Total current liabilities	422,879	395,800
Debt, net of current portion and debt issuance costs	607,609	579,904
Property mortgage loans, net of debt issuance costs	136,991	116,187
Finance lease liabilities	77,040	76,638
Financing obligation	76,533	76,239
Deferred revenue, net of current portion	25,772	27,118
Deferred tax liabilities	1,026	1,666
Other non-current liabilities	0	256
Total non-current liabilities	2,180,056	2,087,472
Total liabilities	2,602,935	2,483,272
Commitments and contingencies (Note 15)
Shareholders' equity
Class A common stock, $0.01 par value, 1,000,000,000 shares authorized, 63,704,578 shares issued and 53,237,458 outstanding as of October 1, 2023 and 62,189,717 issued and 53,722,597 outstanding as of January 1, 2023; Class B common stock, $0.01 par value, 500,000,000 shares authorized, 141,500,385 shares issued and outstanding as of October 1, 2023 and January 1, 2023	2,052	2,037
Additional paid-in capital	1,228,225	1,213,086
Accumulated deficit	(1,303,370)	(1,242,412)
Accumulated other comprehensive loss	51,780	54,853
Treasury stock, at cost; 10,467,120 shares as of October 1, 2023 and 8,467,120 shares as of January 1, 2023	(62,000)	(50,000)
Total shareholders' equity attributable to Soho House & Co Inc.	(83,313)	(22,436)
Noncontrolling interest	7,747	7,060
Total shareholders' equity	(75,566)	(15,376)
Total liabilities and shareholders' equity	2,527,369	2,467,896
Sites Trading Less Than One Year [Member]
Current liabilities
Current portion of operating lease liabilities	2,413	4,176
Operating lease liabilities, net of current portion	93,117	227,158
Sites Trading More Than One Year [Member]
Current liabilities
Current portion of operating lease liabilities	44,353	35,436
Operating lease liabilities, net of current portion	$ 1,161,968	$ 982,306

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 01, 2023	Jan. 01, 2023
Treasury stock, shares	10,467,120	8,467,120
Common Class A [Member]
Common stock, Par value	$ 0.01	$ 0.01
Common stock, Shares authorized	1,000,000,000	1,000,000,000
Common stock, Shares issued	63,704,578	62,189,717
Common stock, Shares outstanding	53,237,458	53,722,597
Common Class B [Member]
Common stock, Par value	$ 0.01	$ 0.01
Common stock, Shares authorized	500,000,000	500,000,000
Common stock, Shares issued	141,500,385	141,500,385
Common stock, Shares outstanding	141,500,385	141,500,385

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Revenues
Total revenues	$ 300,957	$ 266,046	$ 845,089	$ 701,824
Operating expenses
In-House operating expenses (exclusive of depreciation and amortization of $15,512 and $14,702 for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and of $42,738 and $42,551 for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively)	(146,480)	(139,212)	(442,805)	(380,880)
Other operating expenses (exclusive of depreciation and amortization of $6,963 and $9,763 for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and of $20,937 and $22,694 for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively)	(73,709)	(74,482)	(196,316)	(184,873)
General and administrative expenses (exclusive of depreciation and amortization of $2,041 and $2,506 for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and of $10,554 and $7,245 for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively)	(35,564)	(30,807)	(103,381)	(86,740)
Pre-opening expenses	(5,093)	(2,555)	(14,293)	(10,328)
Depreciation and amortization	(24,516)	(26,971)	(74,229)	(72,490)
Share-based compensation	(4,683)	(7,778)	(16,186)	(19,855)
Foreign exchange gain (loss), net	(30,698)	(53,910)	3,899	(128,160)
Other, net	(617)	(912)	(1,625)	(1,989)
Total operating expenses	(321,360)	(336,627)	(844,936)	(885,315)
Operating income (loss)	(20,403)	(70,581)	153	(183,491)
Other (expense) income
Interest expense, net	(18,799)	(18,453)	(59,527)	(52,948)
(Gain) loss on sale of property and other, net	7	(12)	596	1,529
Share of loss of equity method investments	1,953	686	4,411	2,426
Total other expense, net	(16,839)	(17,779)	(54,520)	(48,993)
Income (loss) before income taxes	(37,242)	(88,360)	(54,367)	(232,484)
Income tax expense (benefit)	(4,208)	(3,013)	(5,386)	(3,070)
Net income (loss)	(41,450)	(91,373)	(59,753)	(235,554)
Net income (loss) attributable to noncontrolling interests	(912)	(295)	(1,205)	1,448
Net income (loss) attributable to Soho House & Co Inc.	$ (42,362)	$ (91,668)	$ (60,958)	$ (234,106)
Net income (loss) per share attributable to Class A and Class B common stock
Net income (loss) per share attributable to Class A and Class B common stock Basic (Note 14)	$ (0.22)	$ (0.46)	$ (0.31)	$ (1.16)
Net income (loss) per share attributable to Class A and Class B common stock Diluted (Note 14)	$ (0.22)	$ (0.46)	$ (0.31)	$ (1.16)
Weighted Average Number of Shares Outstanding, Basic	196,153	199,391	195,746	201,021
Weighted Average Number of Shares Outstanding, Diluted	196,153	199,391	195,746	201,021
Membership revenues [Member]
Revenues
Total revenues	$ 93,279	$ 71,023	$ 265,720	$ 195,685
In-House revenues [Member]
Revenues
Total revenues	115,288	108,488	356,846	305,928
Other revenues [Member]
Revenues
Total revenues	$ 92,390	$ 86,535	$ 222,523	$ 200,211

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
General and Administrative Expense [Member]
Operating cost and expenses	$ 2,041	$ 2,506	$ 10,554	$ 7,245
In House Operating Expenses [Member]
Operating cost and expenses	15,512	14,702	42,738	42,551
Other Operating Expenses [Member]
Operating cost and expenses	$ 6,963	$ 9,763	$ 20,937	$ 22,694

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (41,450)	$ (91,373)	$ (59,753)	$ (235,554)
Other comprehensive income
Foreign currency translation adjustment	19,591	41,346	(3,201)	89,911
Comprehensive income (loss)	(21,859)	(50,027)	(62,954)	(145,643)
Net (income) loss attributable to noncontrolling interests	(912)	(295)	(1,205)	1,448
Foreign currency translation adjustment attributable to noncontrolling interest	302	591	128	1,011
Total comprehensive income (loss) attributable to Soho House & Co Inc.	$ (22,469)	$ (49,731)	$ (64,031)	$ (143,184)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes in Shareholders Equity - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total Shareholders' Equity Attributable to Soho House & Co Inc. [Member]	Noncontrolling Interest [Member]
Beginning Balance at Jan. 02, 2022	$ 182,192,000	$ 2,025,000	$ 1,189,044,000	$ (1,021,832,000)	$ 6,897,000		$ 176,134,000	$ 6,058,000
Net income (loss)	(60,626,000)			(60,479,000)			(60,479,000)	(147,000)
Purchase of noncontrolling interests in connection with the Soho Restaurants Acquisition			(1,884,000)				(1,884,000)	1,884,000
Shares repurchased (Note 14)	(2,611,000)					$ (2,611,000)	(2,611,000)
Non-cash share-based compensation (Note 13)	7,331,000		7,331,000				7,331,000
Net change in cumulative translation adjustment	11,131,000				11,210,000		11,210,000	(79,000)
Ending Balance at Apr. 03, 2022	137,417,000	2,025,000	1,194,491,000	(1,082,311,000)	18,107,000	(2,611,000)	129,701,000	7,716,000
Beginning Balance at Jan. 02, 2022	182,192,000	2,025,000	1,189,044,000	(1,021,832,000)	6,897,000		176,134,000	6,058,000
Net income (loss)	(235,554,000)
Ending Balance at Oct. 02, 2022	19,572,000	2,025,000	1,205,756,000	(1,255,938,000)	97,819,000	(34,802,000)	14,860,000	4,712,000
Beginning Balance at Apr. 03, 2022	137,417,000	2,025,000	1,194,491,000	(1,082,311,000)	18,107,000	(2,611,000)	129,701,000	7,716,000
Net income (loss)	(83,555,000)			(81,959,000)			(81,959,000)	(1,596,000)
Distributions to noncontrolling interest	(364,000)							(364,000)
Shares repurchased (Note 14)	(16,897,000)					(16,897,000)	(16,897,000)
Non-cash share-based compensation (Note 13)	4,274,000		4,274,000				4,274,000
Additional IPO costs	(269,000)		(269,000)				(269,000)
Net change in cumulative translation adjustment	37,434,000				37,775,000		37,775,000	(341,000)
Ending Balance at Jul. 03, 2022	78,040,000	2,025,000	1,198,496,000	(1,164,270,000)	55,882,000	(19,508,000)	72,625,000	5,415,000
Net income (loss)	(91,373,000)			(91,668,000)			(91,668,000)	295,000
Distributions to noncontrolling interest	(407,000)							(407,000)
Shares repurchased (Note 14)	(15,294,000)					(15,294,000)	(15,294,000)
Non-cash share-based compensation (Note 13)	7,260,000		7,260,000				7,260,000
Net change in cumulative translation adjustment	41,346,000				41,937,000		41,937,000	(591,000)
Ending Balance at Oct. 02, 2022	19,572,000	2,025,000	1,205,756,000	(1,255,938,000)	97,819,000	(34,802,000)	14,860,000	4,712,000
Beginning Balance at Jan. 01, 2023	(15,376,000)	2,037,000	1,213,086,000	(1,242,412,000)	54,853,000	(50,000,000)	(22,436,000)	7,060,000
Net income (loss)	(16,016,000)			(15,952,000)			(15,952,000)	(64,000)
Distributions to noncontrolling interest	(390,000)							(390,000)
Non-cash share-based compensation (Note 13)	5,677,000	4,000	5,673,000				5,677,000
Net change in cumulative translation adjustment	(7,033,000)				(7,025,000)		(7,025,000)	(8,000)
Ending Balance at Apr. 02, 2023	(33,138,000)	2,041,000	1,218,759,000	(1,258,364,000)	47,828,000	(50,000,000)	(39,736,000)	6,598,000
Beginning Balance at Jan. 01, 2023	(15,376,000)	2,037,000	1,213,086,000	(1,242,412,000)	54,853,000	(50,000,000)	(22,436,000)	7,060,000
Net income (loss)	(59,753,000)
Ending Balance at Oct. 01, 2023	(75,566,000)	2,052,000	1,228,225,000	(1,303,370,000)	51,780,000	(62,000,000)	(83,313,000)	7,747,000
Beginning Balance at Apr. 02, 2023	(33,138,000)	2,041,000	1,218,759,000	(1,258,364,000)	47,828,000	(50,000,000)	(39,736,000)	6,598,000
Net income (loss)	(2,287,000)			(2,644,000)			(2,644,000)	357,000
Non-cash share-based compensation (Note 13)	5,381,000	3,000	5,378,000				5,381,000
Net change in cumulative translation adjustment	(15,759,000)				(15,941,000)		(15,941,000)	182,000
Ending Balance at Jul. 02, 2023	(45,803,000)	2,044,000	1,224,137,000	(1,261,008,000)	31,887,000	(50,000,000)	(52,940,000)	7,137,000
Net income (loss)	(41,450,000)			(42,362,000)			(42,362,000)	912,000
Shares repurchased (Note 14)	(12,000,000)					(12,000,000)	(12,000,000)
Non-cash share-based compensation (Note 13)	4,096,000	8,000	4,088,000				4,096,000
Net change in cumulative translation adjustment	19,591,000				19,893,000		19,893,000	(302,000)
Ending Balance at Oct. 01, 2023	$ (75,566,000)	$ 2,052,000	$ 1,228,225,000	$ (1,303,370,000)	$ 51,780,000	$ (62,000,000)	$ (83,313,000)	$ 7,747,000

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022
Cash flows from operating activities
Net income (loss)	$ (59,753)	$ (235,554)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	74,229	72,490
Non-cash share-based compensation (Note 13)	15,154	18,865
Deferred tax benefit	(778)	(299)
Gain on sale of property and other, net	(596)	(1,529)
Share of (income) loss of equity method investments	(4,411)	(2,426)
Amortization of debt issuance costs	2,110	3,471
Loss on debt extinguishment	3,278	0
PIK interest (settled), net of non-cash interest	27,908	25,663
Distributions from equity method investees	162	596
Foreign exchange (gain) loss, net	(3,899)	128,160
Changes in assets and liabilities:
Accounts receivable	(22,110)	(14,986)
Inventories	2,465	(12,509)
Operating leases, net	5,558	30,283
Other operating assets	(25,212)	(31,670)
Deferred revenue	7,467	26,341
Accounts payable and accrued and other liabilities	8,904	31,210
Net cash provided by operating activities	30,476	38,106
Cash flows from investing activities
Purchase of property and equipment	(50,440)	(62,989)
Proceeds from sale of assets	1,368	665
Purchase of intangible assets	(13,989)	(17,628)
Property and casualty insurance proceeds received	148	338
Net cash used in investing activities	(62,913)	(79,614)
Cash flows from financing activities
Repayment of borrowings (Note 11)	(117,350)	(533)
Payment for debt extinguishment costs (Note 11)	(1,686)	0
Issuance of related party loans	0	3,217
Proceeds from borrowings (Note 11)	140,000	105,795
Payments for debt issuance costs	(2,822)	(1,860)
Principal payments on finance leases	(221)	(431)
Principal payments on financing obligation	0	(1,175)
Distributions to noncontrolling interest	(390)	(771)
Purchase of treasury stock (Note 14)	(12,000)	(34,802)
Additional IPO costs	0	(269)
Net cash provided by financing activities	5,531	69,171
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	(97)	(13,224)
Net (decrease) increase in cash and cash equivalents, and restricted cash	(27,003)	14,439
Cash, cash equivalents and restricted cash
Beginning of period	190,043	220,662
End of period	163,040	235,101
Cash, cash equivalents and restricted cash are comprised of:
Cash and cash equivalents	162,540	227,896
Restricted cash	500	7,205
Cash, cash equivalents and restricted cash as of October 1, 2023 and October 2, 2022	163,040	235,101
Supplemental disclosures:
Cash paid for interest	24,004	22,504
Cash paid for income taxes	3,027	138
Supplemental disclosures of non-cash investing and financing activities:
Operating lease assets obtained in exchange for new operating lease liabilities	79,631	101,640
Acquisitions of property and equipment under finance leases	33	11,357
Accrued capital expenditures	$ 11,736	$ 7,908

Nature of the Business

Nature of the Business	9 Months Ended
	Oct. 01, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	1. Nature of the Business Soho House & Co Inc. is a global membership platform of physical and digital spaces that connects a vibrant, diverse group of members from across the world. These members use the Soho House & Co Inc. platform to both work and socialize, to connect, create, have fun and drive a positive change. Our members engage with us through our global portfolio of 42 Soho Houses, 9 Soho Works Clubs, The Ned hotels, the LINE and Saguaro hotels in North America, Scorpios Beach Club in Mykonos, Soho Home, our interiors and lifestyle retail brand, and our digital channels. The consolidated entity presented is referred to herein as “Soho House & Co”, “SHCO”, “we”, “us”, “our”, or the “Company”, as the context requires and unless otherwise noted.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Oct. 01, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for reporting interim information on Form 10-Q. The preparation of the financial statements in conformity with US GAAP requires the use of estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the periods presented. The Company's significant estimates relate to the valuation of financial instruments, equity method investments, the measurement of goodwill and intangible assets, contingent liabilities, income taxes, leases, long-lived assets and the expected breakage of house introduction credits. Although the estimates have been prepared using management's best judgment and management believes that the estimates used are reasonable, actual results could differ from those estimates and such differences could be material. We operate on a fiscal year calendar consisting of a 52-or 53-week period ending on the last Sunday in December or the first Sunday in January of the next calendar year. In a 52-week fiscal year, each quarter contains 13 weeks of operations; in a 53-week fiscal year, each of the first, second and third quarters includes 13 weeks of operations and the fourth quarter includes 14 weeks of operations. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been omitted in accordance with the rules and regulations of the SEC. The year-end condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by US GAAP. The unaudited condensed consolidated financial statements include normal recurring adjustments, which in the opinion of management are necessary for the fair presentation of the unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of operations, of comprehensive loss, of changes in redeemable shares and shareholders’ equity (deficit), and of cash flows for the periods presented. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto, included in the Company’s Annual Report on Form 10-K as of and for the fiscal year ended January 1, 2023. The results of operations for the 13- and 39-week periods ended October 1, 2023 and October 2, 2022 are not necessarily indicative of the operating results for the full fiscal year or any future periods. The unaudited condensed consolidated statement of operations for the 13 weeks and 39 weeks ended October 2, 2022 include the correction of an error related to the Company’s unaudited condensed consolidated financial statements as of and for the 13 weeks ended April 3, 2022 ("Q1 2022"), and the consolidated financial statements as of and for the 52 weeks ended January 2, 2022 ("Fiscal 2021"), 53 weeks ended January 3, 2021 ("Fiscal 2020"), and 52 weeks ended December 29, 2019 ("Fiscal 2019"). The error relates to the correction of the estimation of the historical operating lease liabilities which resulted in the overstatement of operating lease expenses with a cumulative impact of $ 6 million for the 13 weeks ended April 3, 2022. The correction of this cumulative error is presented within In-House operating expenses in the unaudited condensed consolidated statement of operations for the 39 weeks ended October 2, 2022. Recently Adopted Accounting Standards In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). The ASU adds to US GAAP an impairment model (known as the current expected credit loss, or “CECL” model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses, which is intended to result in the more timely recognition of losses. Under the CECL model, entities will estimate credit losses over the entire contractual term of the instrument from the date of initial recognition of the financial instrument. The Company adopted ASU 2016-13 effective January 2, 2023 and concluded that adoption of this standard update did not have a material impact on either the financial position, results of operations, cash flows, or related disclosures. There was no impact on beginning balance retained earnings upon adoption of this ASU. Comprehensive Loss The entire balance of accumulated other comprehensive loss, net of income taxes, is related to the cumulative translation adjustment in each of the periods presented. The changes in the balance of accumulated other comprehensive income loss, net of income tax, are attributable solely to the net change in the cumulative translation adjustment in each of the periods presented.

Consolidated Variable Interest

Consolidated Variable Interest Entities	9 Months Ended
	Oct. 01, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidated Variable Interest Entities	3. Consolidated Variable Interest Entities The Company determined that it is the primary beneficiary of the following material variable interest entities (“VIEs”): Ned-Soho House, LLP Soho Works Limited currently in operation in the UK. The joint venture agreement relates to the UK only. The joint venture was formed on September 29, 2017, when the Company granted to two unrelated individuals an option to subscribe for 30 % of the issued shares of SWL. The option has not yet been exercised and, consequently, the Company has 100 % economic interest in SWL. Upon exercise of the option, the Company would have 70 % economic interest in SWL. The options carry voting rights such that the Company and other joint venture partners each hold 50 % of the voting rights in respect of shareholder resolutions and certain reserved matters as defined in the joint venture agreement. The Company is determined to be the primary beneficiary because it has the power to direct all significant activities of the joint venture. The following table summarizes the carrying amounts and classification of the consolidated VIEs’ assets and liabilities included in the consolidated balance sheets. The obligations of the consolidated VIEs are non-recourse to the Company, and the assets of the VIEs can be used only to settle those obligations. As of (in thousands) October 1, 2023 January 1, 2023 Cash and cash equivalents $ 8,191 $ 7,941 Accounts receivable 598 1,823 Inventories 16 19 Prepaid expenses and other current assets 3,092 3,283 Total current assets 11,897 13,066 Property and equipment, net 29,101 32,288 Operating lease assets 99,866 99,717 Other intangible assets, net 377 284 Other non-current assets 5,945 181 Total assets 147,186 145,536 Accounts payable 218 337 Accrued liabilities 6,764 8,131 Indirect and employee taxes payable 1,281 1,548 Current portion of debt, net of debt issuance costs 24,818 24,612 Current portion of operating lease liabilities - sites trading more than one year 5,873 4,362 Other current liabilities 5,639 4,153 Total current liabilities 44,593 43,143 Operating lease liabilities, net of current portion - sites trading more than one year 112,923 115,182 Total liabilities 157,516 158,325 Net liabilities $ ( 10,330 ) $ ( 12,789 )

Equity Method Investments

Equity Method Investments	9 Months Ended
	Oct. 01, 2023
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	4. Equity Method Investments The Company maintains a portfolio of equity method investments owned through noncontrolling interests in investments with one or more partners. There have been no changes in the Company’s equity method investment ownership interests in existing entities and no new equity method investments since January 1, 2023. Under applicable guidance for VIEs, the Company determined that its investments in the following entities are VIEs: Toronto Joint Venture On March 28, 2012, the Company and two unrelated investors (“Toronto Partners”) formed Soho House Toronto to own and operate a House in Toronto, Canada. The Company is responsible for managing the development and operations of the property with key operating decisions requiring joint approval with the Toronto Partners. 56-60 Redchurch Street, London Joint Venture On July 6, 2015, the Company and a related party investor (“Raycliff Partner”) formed Raycliff Red LLP (“Club Row Rooms”) to develop and operate a hotel at 58-60 Redchurch Street intended to provide additional members’ accommodation to the nearby Shoreditch House in London. This was later extended to include 56 Redchurch Street under the same terms. The Company is responsible for managing the operations of the property and the Raycliff Partner is responsible for managing the building. Summarized Financial Information The following table presents summarized financial information for all unconsolidated equity method investees. The Company’s maximum exposure to losses related to its equity method investments is limited to its ownership interests. For the 13 Weeks Ended For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 Revenues $ 14,180 $ 12,382 $ 39,657 $ 34,300 Operating income (loss) 4,070 3,183 11,527 8,007 Net income (loss) (1) 2,581 1,392 8,092 4,207 (1) The net income (loss) shown above relates entirely to continuing operations.

Leases

Leases	9 Months Ended
	Oct. 01, 2023
Leases [Abstract]
Leases	5. Leases The Company has entered into various lease agreements for its Houses, hotels, restaurants, spas and other properties across the Americas, Europe, and Asia, which includes 34 equipment leases. The Company’s material leases have reasonably assured lease terms ranging from 1 year to 30 years for operating leases and 50 years for finance leases. Certain operating leases provide the Company with multiple renewal options that generally range from 5 years to 10 years , with rent payments on renewal based on a predetermined annual increase or market rates at the time of exercise of the renewal. The Company has 3 material finance leases with 25 -year renewal options, with rent payments on renewal based on upward changes in inflation rates. As of October 1, 2023, the Company recognized right-of-use assets and lease liabilities for 139 operating leases and 4 finance leases. When recognizing right-of-use assets and lease liabilities, the Company includes certain renewal options where the Company is reasonably assured to exercise such option. The maturity of the Company’s operating and finance lease liabilities as of October 1, 2023 is as follows: (in thousands) Operating Finance Undiscounted lease payments Remainder of 2023 $ 34,259 $ 1,440 2024 145,191 5,794 2025 149,167 5,833 2026 150,335 5,756 2027 141,763 5,746 Thereafter 1,726,947 218,348 Total undiscounted lease payments 2,347,662 242,917 Present value adjustment ( 1,045,811 ) ( 165,877 ) Total net lease liabilities $ 1,301,851 $ 77,040 Certain lease agreements include variable lease payments that, in the future, will vary based on changes in the local inflation rates, market rate rents, or business revenues of the leased premises. Straight-line rent expense recognized as part of In-House operating expenses for operating leases was $ 37 million and $ 34 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 110 million and $ 99 million for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. For the 13 weeks ended October 1, 2023 and October 2, 2022, the Company recognized amortization expense related to the right-of-use asset for finance leases of less than $ 1 million and less than $ 1 million, respectively, and interest expense related to finance leases of $ 1 million and $ 1 million, respectively. For the 39 weeks ended October 1, 2023 and October 2, 2022 , the Company recognized amortization expense related to the right-of-use asset for finance leases of $ 1 million and $ 1 million, respectively, and interest expense related to finance leases of $ 4 million and $ 4 million, respectively. There were no material variable lease payments for finance leases for the 13 weeks ended October 1, 2023 and October 2, 2022. New Houses typically have a maturation profile that commences sometime after the lease commencement date used in the determination of the lease accounting in accordance with Topic 842. The unaudited condensed consolidated balance sheets set out the operating lease liabilities split between sites trading less than one year and sites trading more than one year. “Sites trading less than one year” and “sites trading more than one year” reference sites that have been open (as measured from the date the site first accepted a paying guest) for a period less than one year from the balance sheet date and those that have been open for a period longer than one year from the balance sheet date. The following information represents supplemental disclosure for the statement of cash flows related to operating and finance leases: For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 Cash flows from operating activities: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ ( 103,386 ) $ ( 83,271 ) Interest payments for finance leases ( 4,159 ) ( 3,656 ) Cash flows from financing activities: Principal payments for finance leases $ ( 221 ) $ ( 431 ) Supplemental disclosures of non-cash investing and financing activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 79,631 $ 101,640 Acquisitions of property and equipment under finance leases $ 33 $ 11,357 The following summarizes additional information related to operating and finance leases: As of October 1, 2023 October 2, 2022 Weighted-average remaining lease term Finance leases 42 years 43 years Operating leases 16 years 17 years Weighted-average discount rate Finance leases 7.29 % 7.29 % Operating leases 7.87 % 7.95 % As of October 1, 2023, the Company has entered into 14 operating lease agreements that are signed but have not commenced. Of these, 10 relate to Houses, hotels, restaurants, and other properties that are in various stages of construction by the landlord. The Company will determine the classification as of the lease commencement date, but currently expects these under construction leases to be operating leases. Soho House Design (“SHD”) is involved to varying degrees in the design of these leased properties under construction. The Company does not control the underlying assets under construction. Pending significant completion of all landlord improvements and final execution of the related lease, the Company expects these leases to commence in fiscal years ending 2023, 2024, 2025, 2026 and 2027. The Company estimates the total undiscounted lease payments for the leases commencing in fiscal years ended 2023, 2024, 2025, 2026 and 2027 will be $ 84 million, $ 393 million, $ 63 million, $ 334 million and $ 390 million, respectively, with weighted-average expected lease terms of 20 years, 20 years, 21 years, 22 years and 15 years for leases commencing in fiscal years ended 2023, 2024, 2025, 2026 and 2027, respectively. The following summarizes the Company’s estimated future undiscounted lease payments for current leases signed but not commenced: (in thousands) Operating Fiscal year ended Construction Estimated total undiscounted lease payments Remainder of 2023 $ 262 2024 5,502 2025 19,293 2026 26,402 2027 55,007 Thereafter 1,158,004 Total undiscounted lease payments expected for leases signed but not commenced $ 1,264,470

Revenue Recognition

Revenue Recognition	9 Months Ended
	Oct. 01, 2023
Revenue Recognition [Abstract]
Revenue Recognition	6. Revenue Recognition Disaggregated revenue disclosures by reportable segments for the 13 weeks and 39 weeks ended October 1, 2023 and October 2, 2022 are included in Note 17, Segments. Revenue from membership fees, legacy one-time registration fees, house introduction credits and build-out contracts are the only arrangements for which revenue is recognized over time. The following table includes estimated revenues expected to be recognized in the future related to performance obligations that were unsatisfied (or partially unsatisfied) at the end of the reporting period ending October 1, 2023: (in thousands) Next twelve Future periods Membership and registration fees $ 95,274 $ 25,772 Total future revenues $ 95,274 $ 25,772 All consideration from contracts with customers is included in the amounts presented above. The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: As of (in thousands) October 1, 2023 January 1, 2023 Contract receivables $ 64,589 $ 42,215 Contract assets 4,839 9,344 Contract liabilities 151,976 130,975 Contract assets consist of accrued unbilled income related to build-out contracts and are recognized in prepaid expenses and other assets on the unaudited condensed consolidated balance sheets. Contract liabilities include deferred membership revenue, hotel deposits (which are presented in accrued liabilities on the unaudited condensed consolidated balance sheets), and gift vouchers. Revenue recognized that was included in the contract liabilities balance as of the beginning of the period was $ 30 million and $ 27 million during the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 95 million and $ 65 million during the 39 weeks ended October 1, 2023 and October 2, 2022 , respectively.

Inventories, Prepaid Expenses a

Inventories, Prepaid Expenses and Other Current Assets	9 Months Ended
	Oct. 01, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Inventories, Prepaid Expenses and Other Current Assets	7. Inventories, Prepaid Expenses and Other Current Assets Inventories consist of raw materials, service stock and supplies (primarily food and beverage) and finished goods which are externally sourced. Raw materials and service stock and supplies totaled $ 25 million and $ 19 million as of October 1, 2023 and January 1, 2023, respectively. Finished goods totaled $ 31 million and $ 39 million as of October 1, 2023 and January 1, 2023, respectively. The table below presents the components of prepaid expenses and other current assets. As of (in thousands) October 1, 2023 January 1, 2023 Amounts owed by equity method investees $ 1,431 $ 1,492 Prepayments and accrued income 43,434 27,416 Contract assets 4,839 9,344 Other receivables 67,294 52,849 Total prepaid expenses and other current assets $ 116,998 $ 91,101

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Oct. 01, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	8. Property and Equipment, Net Additions totaled $ 18 million and $ 26 million during the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 47 million and $ 64 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively, and were primarily related to leasehold improvements and fixtures and fittings for existing sites and sites under development.

Goodwill

Goodwill	9 Months Ended
	Oct. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	9. Goodwill A summary of goodwill for each of the Company’s applicable reportable segments from January 1, 2023 to October 1, 2023 is as follows: (in thousands) UK North America Europe and Total January 1, 2023 $ 89,975 $ 47,446 $ 62,225 $ 199,646 Foreign currency translation adjustment 752 — ( 705 ) 47 October 1, 2023 $ 90,727 $ 47,446 $ 61,520 $ 199,693

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Oct. 01, 2023
Accrued Liabilities [Abstract]
Accrued Liabilities	10. Accrued Liabilities The table below presents the components of accrued liabilities. As of (in thousands) October 1, 2023 January 1, 2023 Accrued interest $ 721 $ 440 Hotel deposits 16,694 11,758 Trade, capital and other accruals 76,653 71,914 Total accrued liabilities $ 94,068 $ 84,112

Debt

Debt	9 Months Ended
	Oct. 01, 2023
Debt Disclosure [Abstract]
Debt	11. Debt Debt balances, net of debt issuance costs, are as follows: As of (in thousands) October 1, 2023 January 1, 2023 Senior Secured Notes, interest at 8.1764 % for the Initial Notes and 8.5 % for the Additional Notes, maturing March 2027 $ 599,400 $ 570,712 Soho Works Limited loans, unsecured, 7 % interest bearing, maturing September 2024 (see additional description below) 24,818 24,612 Other loans (see additional description below) 9,278 10,197 633,496 605,521 Less: Current portion of long-term debt ( 25,887 ) ( 25,617 ) Total long-term debt, net of current portion $ 607,609 $ 579,904 Property mortgage loans, net of debt issuance costs, are as follows: As of (in thousands) October 1, 2023 January 1, 2023 Term loan, interest at 5.34 %, maturing February 6, 2024 $ — $ 54,614 Mezzanine loan, interest at 7.25 %, maturing February 6, 2024 — 61,573 Term loan, interest at 6.99 %, maturing June 1, 2033 136,991 — Total property mortgage loans $ 136,991 $ 116,187 The weighted-average interest rate on fixed rate borrowings was 8 % as of October 1, 2023 and 8 % as of January 1, 2023 . There were no outstanding floating rate borrowings as of October 1, 2023 or as of January 1, 2023. Debt The descriptions below show the financial instrument amounts in the currency of denomination with USD equivalent in parentheses, where applicable, translated using the exchange rates in effect at the time of the respective transaction. On November 10, 2022, Soho House Bond Limited, a wholly-owned subsidiary of the Company entered into the Third Amended and Restated Revolving Facility Agreement (the "Third Amendment") which further amends and restates the Revolving Credit Facility, originally entered into by the Company on December 5, 2019 (the original and amended facility refer to as the “Revolving Credit Facility”). The Third Amendment amends the Revolving Credit Facility to extend the maturity date from January 25, 2024 to July 25, 2026. In addition, the Third Amendment provides that from March 2023 we are required to maintain certain leverage covenants (as defined in the Revolving Credit Facility) which are applicable when 40% or more of the facility is drawn. As of October 1, 2023, the facility remains undrawn with £ 71 million ($ 86 million) available to draw under this facility and £ 4 million ($ 5 million) utilized as a letter of guarantee in respect of one of the Company’s lease agreements. The facility is secured on a fixed and floating charge basis over certain assets of the Company. The Company incurred interest expense of less than $ 1 million and $ 1 million on this facility during the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 1 million and $ 2 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. In 2017, Soho Works Limited entered into a term loan facility agreement. The SWL loan bears interest at 7 % and matures, following the extensions described below, at the earliest of: (a) September 29, 2024 ; (b) the date of disposal of the whole or substantial part of the Soho Works Limited; (c) the date of sale by the shareholders of the entire issued share capital of Soho Works Limited to a third party; (d) the date of the admission of Soho Works Limited to any recognized investment exchange or multi-lateral trading facility; and (e) any later date that the two individuals may determine in their sole discretion. The carrying amount of the term loan was £ 20 million ($ 25 million) and £ 20 million ($ 25 million) as of October 1, 2023 and January 1, 2023, respectively. The Company incurred interest expense of $ 1 mil lion and $ 2 million on this facility during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. On March 3, 2023, this loan was subsequently extended and the maturity date is now September 29, 2024. The Company has determined a current classification of this loan is appropriate as it best reflects the substance of the agreement with the lenders given that the loan extension period is short-term in nature (12 months). In January 2018, the Company entered into leases in connection with its Greek Street properties. As part of these leases, the landlord has funded a principal amount of £ 5 million ($ 7 million), which represents costs paid directly by the landlord which will be repaid by the Company. Amounts funded by the landlord prior to the lease inception date were initially reflected as accrued liabilities and subsequently converted into long-term debt upon execution of the respective agreements. The Greek Street loans carry interest of 7.5 %, are due for repayment in January 2028 and are unsecured. The Company incurred interest expense of less than $ 1 million during each of the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. On Marc h 31, 2021, Soho House Bond Limited issued pursuant to a Notes Purchase Agreement senior secured notes, which were subscribed for by certain funds managed, sponsored or advised by Goldman Sachs & Co. LLC or its affiliates, in aggregate amounts equal to $ 295 million, € 62 million ($ 73 million) and £ 53 million ($ 73 million) (the “Initial Notes”). The Notes Purchase Agreement included an option to issue, and a commitment on the part of the purchasers to subscribe for an aggregate amount of up to $ 100 million which were issued for the full amount on March 9, 2022 (the “Additional Notes” and, together with the Initial Notes, the “Senior Secured Notes”). The Senior Secured Notes mature on March 31, 2027 and bear interest at a fixed rate equal to a cash margin of 2.0192 % per annum for the Initial Notes or 2.125 % per annum for any Additional Notes, plus a payment-in-kind (capitalized) margin of 6.1572 % per annum for the Initial Notes or 6.375 % per annum for any Additional Notes. The Senior Secured Notes issued pursuant to the Notes Purchase Agreement may be redeemed and prepaid for cash, in whole or in part, at any time in accordance with the terms thereof, subject to payment of redemption fees. The Senior Secured Notes are guaranteed and secured on substantially the same basis as our Revolving Credit Facility. The Company incurred interest expense of $ 13 million and $ 12 million on the Senior Secured Notes during the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 38 mil lion and $ 34 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The other loans consist of the following: Currency Maturity date Principal Applicable Greek Street loan £ January 2028 $ 3,009 7.5 % Compagnie de Phalsbourg credit facility € January 2025 5,479 7 % Greek government loan € July 2025 794 3.1 % Property Mortgage Loans In March 2014, the Company completed a freehold property acquisition of the Soho Beach House Miami Property. In May 2023, the Company refinanced the existing term loan of $ 55 million, interest at 5.34 %, and mezzanine loan of $ 62 million, interest at 7.25 % with a new $ 140 million loan agreement with JP Morgan Chase Bank, National Association and Citi Real Estate Funding Inc. As a result of the debt extinguishment of the existing term loan and mezzanine loan, the Company recognized a loss on extinguishment of debt of $ 3 million which is reported in interest expense, net on the condensed consolidated statements of operations for the 39 weeks ended October 1, 2023. The new term loan is secured with a recorded and insured first priority mortgage on Soho Beach House Miami Property as well as first priority security interests in all collateral related to the property. The new term loan matures in June 2033 and bears interest at 6.99 %. The Company incurred interest expense of $ 2 million and $ 3 million on the new term loan during the 13 weeks and 39 weeks ended October 1, 2023. The Company incurred interest expense of $ 2 million and $ 2 million on these property mortgage loans during the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 6 million and $ 6 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. Future Principal Payments The following table presents future principal payments for the Company’s debt and property mortgage loans as of October 1, 2023: (in thousands) Remainder of 2023 $ 672 2024 25,534 2025 7,032 2026 803 2027 606,610 Thereafter 140,000 $ 780,651

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Oct. 01, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	12. Fair Value Measurements Recurring and Non-recurring Fair Value Measurements There were no assets or liabilities measured at fair value on a recurring or non-recurring basis as of October 1, 2023 or January 1, 2023. Fair Value of Financial Instruments The Company believes the carrying values of its financial instruments related to current assets and liabilities approximate fair value due to short-term maturities. The Company has estimated the fair value of the debt as of October 1, 2023 and January 1, 2023 using a discounted cash flow analysis, except for the property mortgage loan as of October 1, 2023. The Company does not believe that the use of different market inputs would have resulted in a materially different fair value of debt as of October 1, 2023 and January 1, 2023 . The Company believes that the carrying value of the property mortgage loan (excluding debt issuance costs of $ 3 million as of October 1, 2023) closely approximate the fair value of such term loan given the proximity of the initial issuance of the property mortgage loan to the period-end date. The following table presents the estimated fair values (all of which are Level 3 fair value measurements) of the Company’s debt instruments with maturity dates in 2024 and thereafter: (in thousands) Carrying Value Fair Value October 1, 2023 Senior Secured Notes $ 599,400 $ 578,200 Property mortgage loan 136,991 140,000 Other loans 9,278 8,847 $ 745,669 $ 727,047 (in thousands) Carrying Value Fair Value January 1, 2023 Senior Secured Notes $ 570,712 $ 545,362 Property mortgage loans 116,187 113,066 Other loans 10,197 9,647 $ 697,096 $ 668,075 The carrying values of the Company’s other non-current liabilities and non-current assets approximate their fair values.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Oct. 01, 2023
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	13. Share-Based Compensation In August 2020, the Company established the 2020 Equity and Incentive Plan (the “2020 Plan”) under which SHHL Share Appreciation Rights (“SARs”) and SHHL Growth Shares were issued to certain employees. The awards are settled in SHHL ordinary D shares and the Company can grant up to 9,978,143 ordinary D shares of SHHL under the 2020 Plan. In connection with the IPO in July 2021, 25% of the outstanding awards accelerated in accordance with the original plan and all of the outstanding awards were exchanged into awards that will be settled in Class A common stock of SHCO. As a result of the exchange, 7,127,246 SHHL SARs were converted into 6,023,369 SHCO SARs and 2,850,897 SHHL Growth Shares were converted into 781,731 SHCO restricted stock awards. The exchanged awards are subject to the same vesting conditions as the original awards. As of October 1, 2023 and January 1, 2023, there were 4,298,766 and 5,290,719 SARs outstanding under the 2020 Plan, respectively. As of October 1, 2023 and January 1, 2023, there were zero and 146,574 SHCO restricted stock awards outstanding under the 2020 Plan, respectively. In July 2021, the Company established its 2021 Equity and Incentive Plan (the “2021 Plan”). The 2021 Plan allows for grants of nonqualified stock options, SARs, and RSUs or performance awards. There were 12,107,333 shares initially available for all awards under the 2021 Plan and the shares available will increase annually on the first day of each calendar year, beginning with the calendar year ended December 31, 2022. As of October 1, 2023, there were 3,997,929 shares available for future awards. The Company granted 3,113,109 SARs und er the 2021 Plan during the 39 weeks ended October, 1 2023. As of October 1, 2023, there were 2,850,853 SARs outstanding under the 2021 Plan. The Company granted 837,440 RSUs during the 39 weeks ended October 1, 2023. As of October 1, 2023 and January 1, 2023, there were 2,533,718 and 2,998,865 RSUs outstanding under the 2021 Plan, respectively. In December 2022, the Company modified the exercise prices for certain outstanding SARs to be $ 4.00 per share. As a result, the Company accounted for the modification as a Type I modification, resulting in $ 2 million of incremental fair value, of which $ 1 million was recorded immediately. In August 2023, in conjunction with the anticipated departure of an employee, the Company modified the employee's outstanding SARs under the 2020 Plan and all outstanding RSUs to be accelerated as of the separation date of December 29, 2023. Management deemed the extension of contractual terms for vested SARs and the acceleration of vesting for SARs and RSUs to be a Type I and Type III modification, respectively, which resulted in $ 2 million of incremental compensation expense to be recognized through the separation date. Share-based compensation during the 13 weeks and 39 weeks ended October 1, 2023 and October 2, 2022 was recorded in the consolidated statements of operations within a separate line item as shown in the following table: For the 13 Weeks Ended For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 SARs $ 1,331 $ 1,665 $ 6,798 $ 5,876 Restricted stock awards (Growth Shares) 237 550 1,101 1,853 RSUs 1,762 3,143 6,489 9,234 Type III modification 766 1,902 766 1,902 Employer-related payroll expense (1) 587 518 1,032 990 Total share-based compensation expense 4,683 7,778 16,186 19,855 Tax benefit for share-based compensation expense — — — — Share-based compensation expense, net of tax $ 4,683 $ 7,778 $ 16,186 $ 19,855 (1) Relates to employment related taxes, including employer national insurance tax in the UK. These amounts were settled in cash and are not included in additional paid-in capital or as an adjustment to reconcile net loss to net cash used in operating activities in the consolidated statements of cash flows. The weighted-average assumptions used in valuing SARs and restricted stock awards (previously zero granted as Growth Shares) granted during each period are set forth in the following table: For the 39 Weeks Ended For the Fiscal Year Ended Expected average life (1) 1.70 - 5.56 years 3.92 - 6.30 years Expected volatility (2) 55 - 59 % 56 % Risk-free interest rate (3) 3.54 - 5.14 % 3.78 - 4.25 % Expected dividend yield (4) 0.00 % 0.00 % (1) The expected life assumption is based on the Company's expectation for the period before exercise. (2) The expected volatility assumption is developed using leverage-adjusted historical volatilities for public peer companies for the period equal to the expected life of the awards. (3) The risk-free rate is based on the bootstrap adjusted US Treasury Rate Yield Curve Rate as of the valuation date, term matched with expected life of the awards. (4) The expected dividend yield is 0.0% since the Company does not expect to pay dividends. As of October 1, 2023, total compensation expense not yet recognized is as follows: • With respect to the unvested SARs issued under the 2020 Plan and 2021 plans, approximately $ 3 million, which is expected to be recognized over a weighted average period of 1.35 years; and • With respect to the unvested RSUs issued under the 2021 Plan, approximately $ 14 million, which is expected to be recognized over a weighted-average period of 1.77 years.

Loss Per Share and Shareholders

Loss Per Share and Shareholders' Equity	9 Months Ended
	Oct. 01, 2023
Stockholders' Equity Note [Abstract]
Loss Per Share and Shareholders' Equity	14. Loss Per Share and Shareholders’ Equity Holders of Class A common stock and Class B common stock are entitled to receive dividends out of legally available funds on a pari passu basis. Holders of Class A common stock are entitled to one vote per share, while holders of Class B common stock are entitled to 10 votes per share. Each holder of Class B common stock has the right to convert its shares of Class B common stock into shares of Class A common stock, at any time, on a one-for-one basis . Additionally, shares of Class B common stock will automatically convert into shares of Class A common stock, on a one-for-one basis , upon transfer to any non-permitted holder of Class B common stock. Holders of Class A and Class B common stock are entitled to liquidation distributions on a pro rata basis, subject to prior satisfaction of all outstanding debt and liabilities and the payment of liquidation preferences, if any. The tables below present changes in each class of the Company’s common stock, as applicable: SHCO Common Stock Class A Common Stock Class B Common Stock As of January 2, 2022 61,029,730 141,500,385 Shares repurchased ( 324,972 ) — RSUs vested 506,990 — As of April 3, 2022 61,211,748 141,500,385 Shares repurchased ( 2,254,505 ) — As of July 3, 2022 58,957,243 141,500,385 Shares repurchased ( 2,362,083 ) — RSUs vested 502,305 — As of October 2, 2022 57,097,465 141,500,385 SHCO Common Stock Class A Common Stock Class B Common Stock As of January 1, 2023 53,722,597 141,500,385 Shares issued related to share-based compensation 368,349 — As of April 2, 2023 54,090,946 141,500,385 Shares issued related to share-based compensation 336,564 — As of July 2, 2023 54,427,510 141,500,385 Shares issued related to share-based compensation 809,948 — Shares repurchased ( 2,000,000 ) As of October 1, 2023 53,237,458 141,500,385 Stock Repurchases On March 18, 2022, the Company’s board of directors and a relevant sub-committee thereof authorized and approved a stock repurchase program for up to $ 50 million of the then currently outstanding shares of the Company's Class A common stock. The timing and amount of stock repurchases depended on a variety of factors. Under the program, the repurchased shares were returned to the status of authorized, but unissued shares of common stock held in treasury at their average cost of repurchase. During the 13 weeks and 39 weeks ended October 2, 2022, the Company repurchased a total of 2,362,083 and 4,941,560 shares of Class A common stock for $ 15 million and $ 35 million, including commissions, respectively . The repurchase plan upper limit of $ 50 million was met in December 2022 and as such there were no further stock repurchases under the above plan subsequent to December 2022. On September 20, 2023, the Company repurchased 2 million shares of its Class A common stock from its Founder and director Nick Jones for $ 12 million. The privately negotiated transaction was approved by the board of directors. The shares are now held as treasury shares by the Company. Loss Per Share The Company computes loss per share using the two-class method. As the liquidation and dividend rights are identical, the undistributed earnings or losses are allocated on a proportionate basis to each class of common stock, and the resulting basic and diluted loss per share attributable to common stockholders are therefore the same for Class A and Class B common stock. For the 13 Weeks Ended For the 39 Weeks Ended (in thousands except share and per share amounts) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 Net income (loss) attributable to Soho House & Co Inc. $ ( 42,362 ) $ ( 91,668 ) $ ( 60,958 ) $ ( 234,106 ) Adjusted net loss attributable to Class A and Class B common stockholders ( 42,362 ) ( 91,668 ) ( 60,958 ) ( 234,106 ) Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders 196,153,371 199,390,524 195,745,787 201,020,845 Basic and diluted loss per share $ ( 0.22 ) $ ( 0.46 ) $ ( 0.31 ) $ ( 1.16 )

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Oct. 01, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	15. Commitments and Contingencies Litigation Matters The Company is not a party to any litigation other than litigation in the ordinary course of business. The Company’s management and legal counsel do not expect that the ultimate outcome of any of its currently ongoing legal proceedings, individually or collectively, will have a material adverse effect on the Company’s unaudited condensed consolidated financial statements.

Income Taxes

Income Taxes	9 Months Ended
	Oct. 01, 2023
Income Tax Disclosure [Abstract]
Income Taxes	16. Income Taxes For the 13 weeks and 39 weeks ended October 1, 2023, there have been no material changes in the Company’s estimates or provisions for income taxes recorded in the unaudited condensed consolidated balance sheet . Full valuation allowances have been recorded against the incremental deferred tax assets recognized for tax losses, share-based compensation, and excess interest in the U.K., U.S. and Hong Kong. The level of unrecognized tax benefits has increased by $ 8 million and $ 23 million in the 13 weeks and 39 weeks ended October 1, 2023, respectively. There is no impact on the Company’s effective tax rate for the 13 weeks and 39 weeks ended October 1, 2023 as there is a corresponding reduction in the valuation allowance applied for the period. The effective tax rate for the 13 weeks ended October 1, 2023 was ( 11.30 )% , compared to ( 3.41 )% for the 13 weeks ended October 2, 2022. The effective tax rate for the 39 weeks ended October 1, 2023 was ( 9.91 )% compared to ( 1.32 )% for the 39 weeks ended October 2, 2022. The effective tax rate for the 13 weeks and 39 weeks ended October 1, 2023 differs from the US statutory rate of 21 % primarily due to current mix of positive and negative earnings in the various jurisdictions the Company operates in and valuation allowances which reduce the amount of tax benefit recognized on the pretax book loss. As a result, the Company is calculating current tax charges in the profitable jurisdictions over a consolidated loss for the 13 weeks ended October 1, 2023.

Segments

Segments	9 Months Ended
	Oct. 01, 2023
Segment Reporting [Abstract]
Segments	17. Segments The Company’s core operations comprise of Houses and restaurants across a number of territories, which are managed on a geographical basis. There is a segment managing director for each of North America, and the UK, Europe and Rest of the World (“RoW”) who is responsible for Houses, hotels and restaurants in that region. Each operating segment manager reports directly to the Company’s Chief Operating Decision Maker (“CODM”), which is comprised of the Chief Executive Officer, Chief Financial Officer and Chief Operating Officer - Americas combined. In addition to Houses and restaurants, the Company offers other products and services, such as retail, home & beauty products and services, which is comprise its Retail operating segment; access to Soho Works collaboration spaces across the UK and North America, which comprise its Soho Works operating segment; and memberships for people who live in cities where physical Houses do not exist, which comprise its Cities Without Houses operating segment. The Retail, Soho Works, and Cities Without Houses operating segments also have segment managers which report directly to the CODM and are managed separately from the Houses and hotels in each region. The Company has identified the following three reportable segments: • UK, • North America, and • Europe and RoW. The Company analyzed the results of the Retail, Soho Works, Soho Restaurants, and Cities Without Houses operating segments and concluded that they did not warrant separate presentation as reportable segments as they do not provide additional useful information to the readers of the financial statements. Therefore, these segments are included as part of an “All Other” category. Intercompany revenues and costs among the reportable segments are not material and accounted for as if the sales were to third parties because these items are based on negotiated fees between the segments involved. All intercompany transactions and balances are eliminated in consolidation. Intercompany revenues and costs between entities within a reportable segment are eliminated to arrive at segment totals. Segment revenue includes revenue of certain equity method investments, which are considered stand-alone operating segments, which are therefore not included in revenues as part of these consolidated financial statements. Eliminations between segments are separately presented. Corporate results include amounts related to Corporate functions such as administrative costs and professional fees. Income tax expense is managed by Corporate on a consolidated basis and is not allocated to the reportable segments. The Company manages and assesses the performance of the reportable segments by adjusted EBITDA, which is defined as net income (loss) before depreciation and amortization, interest expense, net, provision (benefit) for income taxes, adjusted to take account of the impact of certain non-cash and other items that the Company does not consider in its evaluation of ongoing operating performance. These other items include, but are not limited to, loss (gain) on sale of property and other, net, share of loss (profit) of equity method investments, foreign exchange, pre-opening expenses, non-cash rent, deferred registration fees, net, share of equity method investments adjusted EBITDA, share-based compensation expense, and certain other expenses. The following tables present disaggregated revenue for the 13 weeks and 39 weeks ended October 1, 2023 and October 2, 2022 and the key financial metrics reviewed by the CODM for the Company’s reportable segments: For the 13 Weeks Ended October 1, 2023 (in thousands) North UK Europe Reportable All Total Membership revenues $ 45,195 $ 27,114 $ 12,019 $ 84,328 $ 12,205 $ 96,533 In-House revenues 44,780 45,539 32,697 123,016 65 123,081 Other revenues 16,222 21,061 29,453 66,736 28,787 95,523 Total segment revenue 106,197 93,714 74,169 274,080 41,057 315,137 Elimination of equity accounted revenue ( 3,533 ) ( 2,159 ) ( 8,488 ) ( 14,180 ) — ( 14,180 ) Consolidated revenue $ 102,664 $ 91,555 $ 65,681 $ 259,900 $ 41,057 $ 300,957 For the 13 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 36,902 $ 19,469 $ 8,239 $ 64,610 $ 9,118 $ 73,728 In-House revenues 47,380 40,313 27,612 115,305 — 115,305 Other revenues 16,703 16,906 25,506 59,115 30,280 89,395 Total segment revenue 100,985 76,688 61,357 239,030 39,398 278,428 Elimination of equity accounted revenue ( 3,663 ) ( 1,833 ) ( 6,886 ) ( 12,382 ) — ( 12,382 ) Consolidated revenue $ 97,322 $ 74,855 $ 54,471 $ 226,648 $ 39,398 $ 266,046 For the 39 Weeks Ended October 1, 2023 (in thousands) North UK Europe Reportable All Total Membership revenues $ 130,548 $ 76,292 $ 33,527 $ 240,367 $ 34,819 $ 275,186 In-House revenues 148,183 135,137 93,738 377,058 65 377,123 Other revenues 55,192 54,108 42,035 151,335 81,102 232,437 Total segment revenue 333,923 265,537 169,300 768,760 115,986 884,746 Elimination of equity accounted revenue ( 11,480 ) ( 5,754 ) ( 22,423 ) ( 39,657 ) — ( 39,657 ) Consolidated revenue $ 322,443 $ 259,783 $ 146,877 $ 729,103 $ 115,986 $ 845,089 For the 39 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 99,960 $ 55,105 $ 22,632 $ 177,697 $ 25,991 $ 203,688 In-House revenues 138,113 120,003 64,559 322,675 — 322,675 Other revenues 52,095 43,120 36,845 132,060 77,701 209,761 Total segment revenue 290,168 218,228 124,036 632,432 103,692 736,124 Elimination of equity accounted revenue ( 10,770 ) ( 5,549 ) ( 17,981 ) ( 34,300 ) — ( 34,300 ) Consolidated revenue $ 279,398 $ 212,679 $ 106,055 $ 598,132 $ 103,692 $ 701,824 The following tables present the reconciliation of reportable segment adjusted EBITDA to total consolidated segment revenue and the reconciliation of net loss to adjusted EBITDA: For the 13 Weeks Ended October 1, 2023 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 102,664 $ 91,555 $ 65,681 $ 259,900 $ 41,057 $ 300,957 Total segment operating expenses ( 75,016 ) ( 78,265 ) ( 49,560 ) ( 202,841 ) ( 43,796 ) ( 246,637 ) Share of equity method investments adjusted EBITDA 697 450 1,410 2,557 - 2,557 Reportable segments adjusted EBITDA 28,345 13,740 17,531 59,616 ( 2,739 ) 56,877 Unallocated corporate overhead ( 8,098 ) Consolidated adjusted EBITDA 48,779 Depreciation and amortization ( 24,516 ) Interest expense, net ( 18,799 ) Income tax expense ( 4,208 ) Gain on sale of property and other, net 7 Share of income of equity method investments 1,953 Foreign exchange ( 30,698 ) Pre-opening expenses ( 5,093 ) Non-cash rent ( 1,317 ) Deferred registration fees, net 465 Share of equity method investments adjusted EBITDA ( 2,557 ) Share-based compensation expense ( 4,683 ) Other expenses, net ( 783 ) Net loss $ ( 41,450 ) For 13 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 97,322 $ 74,855 $ 54,471 $ 226,648 $ 39,398 $ 266,046 Total segment operating expenses ( 81,309 ) ( 66,320 ) ( 42,861 ) ( 190,490 ) ( 39,505 ) ( 229,995 ) Share of equity method investments adjusted EBITDA 496 187 1,295 1,978 — 1,978 Reportable segments adjusted EBITDA 16,509 8,722 12,905 38,136 ( 107 ) 38,029 Unallocated corporate overhead ( 10,358 ) Consolidated adjusted EBITDA 27,671 Depreciation and amortization ( 26,971 ) Interest expense, net ( 18,453 ) Income tax expense ( 3,013 ) Loss on sale of property and other, net ( 12 ) Share of income of equity method investments 686 Foreign exchange ( 53,910 ) Pre-opening expenses ( 2,555 ) Non-cash rent ( 4,654 ) Deferred registration fees, net 489 Share of equity method investments adjusted EBITDA ( 1,978 ) Share-based compensation expense (1) ( 3,980 ) Other expenses, net (1) ( 4,693 ) Net loss $ ( 91,373 ) (1) Other expenses, net includes a $4 million share-based compensation expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. For the 39 Weeks Ended October 1, 2023 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 322,443 $ 259,783 $ 146,877 $ 729,103 $ 115,986 $ 845,089 Total segment operating expenses ( 248,332 ) ( 212,048 ) ( 125,880 ) ( 586,260 ) ( 124,742 ) ( 711,002 ) Share of equity method investments adjusted EBITDA 2,202 928 4,135 7,265 — 7,265 Reportable segments adjusted EBITDA 76,313 48,663 25,132 150,108 ( 8,756 ) 141,352 Unallocated corporate overhead ( 26,642 ) Consolidated adjusted EBITDA 114,710 Depreciation and amortization ( 74,229 ) Interest expense, net ( 59,527 ) Income tax expense ( 5,386 ) Gain on sale of property and other, net 596 Share of income of equity method investments 4,411 Foreign exchange 3,899 Pre-opening expenses ( 14,293 ) Non-cash rent ( 6,198 ) Deferred registration fees, net 1,391 Share of equity method investments adjusted EBITDA ( 7,265 ) Share-based compensation expense ( 16,186 ) Other expenses, net ( 1,676 ) Net loss $ ( 59,753 ) For 39 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 279,398 $ 212,679 $ 106,055 $ 598,132 $ 103,692 $ 701,824 Total segment operating expenses ( 229,118 ) ( 178,043 ) ( 96,715 ) ( 503,876 ) ( 109,338 ) ( 613,214 ) Share of equity method investments adjusted EBITDA 1,783 579 3,320 5,682 — 5,682 Reportable segments adjusted EBITDA 52,063 35,215 12,660 99,938 ( 5,646 ) 94,292 Unallocated corporate overhead ( 32,275 ) Consolidated adjusted EBITDA 62,017 Depreciation and amortization ( 72,490 ) Interest expense, net ( 52,948 ) Income tax expense ( 3,070 ) Gain on sale of property and other, net 1,529 Share of income of equity method investments 2,426 Foreign exchange ( 128,160 ) Pre-opening expenses ( 10,328 ) Non-cash rent (1) ( 5,644 ) Deferred registration fees, net ( 1,393 ) Share of equity method investments adjusted EBITDA ( 5,682 ) Share-based compensation expense (2) ( 16,057 ) Other expenses, net (2) ( 5,754 ) Net loss $ ( 235,554 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. (2) Other expenses, net includes a $4 million share-based compensation and severance expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. For the 13 Weeks Ended For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 Net income (loss) $ ( 41,450 ) $ ( 91,373 ) $ ( 59,753 ) $ ( 235,554 ) Depreciation and amortization 24,516 26,971 74,229 72,490 Interest expense, net 18,799 18,453 59,527 52,948 Income tax expense (benefit) 4,208 3,013 5,386 3,070 EBITDA 6,073 ( 42,936 ) 79,389 ( 107,046 ) Loss (gain) on sale of property and other, net ( 7 ) 12 ( 596 ) ( 1,529 ) Share of income of profit method investments ( 1,953 ) ( 686 ) ( 4,411 ) ( 2,426 ) Foreign exchange (gain) loss, net 30,698 53,910 ( 3,899 ) 128,160 Pre-opening expenses (1) 5,093 2,555 14,293 10,328 Non-cash rent (2) 1,317 4,654 6,198 5,644 Deferred registration fees, net ( 465 ) ( 489 ) ( 1,391 ) 1,393 Share of equity method investments adjusted EBITDA 2,557 1,978 7,265 5,682 Share-based compensation expense (3) 4,683 3,980 16,186 16,057 Other expenses, net (3)(4) 783 4,693 1,676 5,754 Adjusted EBITDA $ 48,779 $ 27,671 $ 114,710 $ 62,017 (1) The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented. (2) The non-cash rent balance for the 39 weeks ended October 2, 2022 includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies – Basis of Presentation. (3) Other expenses, net includes a $4 million share-based compensation and severance expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. (4) Represents other items included in operating expenses, which are outside the normal scope of the Company’s ordinary activities or non-cash, including expenses incurred in respect of membership credits of less than $ 1 million and less than $ 1 million for the 39 weeks ended October 1, 2023 and October 2, 2022 , respectively . The following table presents long-lived asset information (which includes property and equipment, net, operating lease right-of-use assets and equity method investments) by geographic area as of October 1, 2023 and January 1, 2023. Asset information by segment is not reported internally or otherwise regularly reviewed by the CODM. As of (in thousands) October 1, 2023 January 1, 2023 Long-lived assets by geography North America $ 935,430 $ 901,505 United Kingdom 503,324 509,221 Europe 303,880 297,247 Asia 51,526 46,236 Total long-lived assets $ 1,794,160 $ 1,754,209

Related Party Transactions

Related Party Transactions	9 Months Ended
	Oct. 01, 2023
Related Party Transactions [Abstract]
Related Party Transactions	18. Related Party Transactions The amounts owed by (to) equity method investees due within one year are as follows: As of (in thousands) October 1, 2023 January 1, 2023 Soho House Toronto Partnership $ 720 $ 1,015 Raycliff Red LLP ( 5,146 ) ( 4,169 ) Mirador Barcel S.L. ( 925 ) ( 499 ) Little Beach House Barcelona S.L. ( 281 ) ( 313 ) Mimea XXI S.L. 711 477 $ ( 4,921 ) $ ( 3,489 ) Amounts owed by equity method investees due within one year are included in prepaid expenses and other current assets on the consolidated balance sheets. Amounts owed to equity method investees due within one year are included in other current liabilities on the consolidated balance sheets. Through Soho Works 875 Washington, LLC, we are a party to a property lease agreement dated April 19, 2019, for 875 Washington Street, New York with 875 Washington Street Owner, LLC, an affiliate of Raycliff Capital, LLC controlled by a member of the SHCO board of directors. The handover of five floors of the leased property occurred on a floor-by-floor basis resulting in multiple lease commencement dates in 2019 and 2020. The various lease contracts run for a term of 15 years until March 31, 2036 , with further options to extend. The total operating lease right-of-use asset and liability associated with this property were $ 43 million and $ 55 million, respectively, as of October 1, 2023 and $ 44 million and $ 56 million, respectively, as of January 1, 2023. The rent expense associated with this lease was $ 2 million and $ 2 million in the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 5 million and $ 5 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company is party to a property lease arrangement with The Yucaipa Companies LLC for 9100-9110 West Sunset Boulevard, Los Angeles, California. This lease runs for a term of 25 years until March 31, 2040 . The operating right-of-use asset and liability associated with this lease are $ 17 million and $ 21 million as of October 1, 2023 , respectively, and $ 17 million and $ 21 million as of January 1, 2023, respectively. Rent expense associated with this lease totaled $ 1 million and $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 2 million and $ 2 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. Through Soho-Ludlow Tenant LLC, the Company is a party to a property lease agreement dated May 3, 2019, for 137 Ludlow Street, New York with 137 Ludlow Gardens LLC, an affiliate of The Yucaipa Companies LLC. This lease runs for a term of 27 years until May 31, 2046 , with options to extend for two additional five-year terms. The operating lease right-of-use asset and liability associated with this lease were $ 8 million and $ 15 million, respectively, as of October 1, 2023 and $ 9 million and $ 15 million, respectively, as of January 1, 2023. The rent expense associated with this lease was less than $ 1 million and less than $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 1 million and $ 1 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company leases the Little House West Hollywood, 8465 Hollywood Drive, West Hollywood, California, from GHWHI, LLC, an affiliate of The Yucaipa Companies LLC. This lease commenced on October 16, 2021. This lease runs for a term of 25 years ( 15-year base lease term, including two 5-year renewal options). The operating lease right-of-use asset and liability associated with this lease were $ 64 million and $ 68 million, respectively, as of October 1, 2023 and $ 65 million and $ 69 million, respectively, as of January 1, 2023. The rent expense associated with this lease was $ 1 million and $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 4 million and $ 4 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company leases the Tel Aviv House, 27 Yefet Street, Tel Aviv, Israel, from an affiliate of Raycliff Capital, LLC which held a portion of the SHHL redeemable C ordinary shares prior to the IPO and continues to hold Class A common stock of SHCO. This lease commenced on June 1, 2021. This lease runs for a term of 19 years until December 15, 2039 . The operating lease right-of-use asset and liability associated with this lease were $ 20 million and $ 22 million, respectively, as of October 1, 2023 and $ 21 million and $ 22 million, respectively, as of January 1, 2023. The rent expense associated with this lease was $ 1 million and $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 2 million and $ 2 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Co mpany leases a property from GHPSI, LLC, an affiliate of The Yucaipa Companies LLC, in order to operate the Le Vallauris restaurant, 385 West Tahquitz Canyon Way, Palm Springs, California. This lease runs for a term of 15 years until March 16, 2037 , with options to extend for two additional five-year terms. The operating lease right-of-use asset and liability associated with this lease were $ 6 million and $ 7 million, respectively, as of October 1, 2023 and $ 7 million and $ 7 million, respectively as of January 1, 2023. The rent expense associated with this lease was less than $ 1 mil lion and less than $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 1 million and $ 1 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company leases a property from GHPSI, LLC in order to operate the Willows Historic Palm Springs Inn, 412 West Tahquitz Canyon Way, Palm Springs, California. GHPSI’s ultimate parent entity is GHREP, LLC, an affiliate of The Yucaipa Companie s LLC. This lease commenced on September 15, 2022. This lease runs for a term of 15 years until September 14, 2037 , with options to extend for two additional five-year terms. The operating lease right-of-use asset and liability associated with this lease were $ 14 million and $ 14 million, respectively, as of October 1, 2023 and $ 14 million and $ 14 million, respectively, as of January 1, 2023. The rent expense associated with this lease was less than $ 1 million and less than $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 1 million and less than $ 1 million for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company leases the Soho House Stockholm property located at Majorsgatan 5, Stockholm, Sweden from Majorsbolaget AB, an affiliate of The Yucaipa Companies LLC. This lease comm enced on December 8, 2022. This lease runs for a term of 15 years . The operating lease right-of-use asset and liability associated with this lease were $ 26 million and $ 26 million, respectively, as of October 1, 2023 and $ 28 million and $ 28 million, respectively, as of January 1, 2023. The rent expense associated with this lease was $ 1 million and $ 2 million for the 13 weeks and 39 weeks ended October 1, 2023, respectively. Ned-Soho House, LLP received management fees, development fees and cost reimbursements from The Ned totaling $ 2 million and less than $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 4 million and $ 2 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company received management fees from an affiliate of The Yucaipa Companies LLC related to the operations of The Ned New York, which opened in June 2022, totaling less than $ 1 million and less than $ 1 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 1 million and less than $ 1 million for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. The Company received management fees and cost reimbursements from affiliates of the Company related to the operations of The Ned Doha, which opened in November 2022, totaling $ 1 million and $ 2 million for the 13 weeks and 39 weeks ended October 1, 2023, respectively. The Company received management fees under our hotel management contract for the operation of the LINE and Saguaro hotels from an affiliate of The Yucaipa Companies LLC. These fees amounted to $ 2 million and $ 3 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 6 million and $ 7 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. Fees from the provision of Soho House Design services were received from affiliates of the Company totaled less than $ 1 million and $ 3 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and $ 1 million and $ 8 million during the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. Costs incurred on behalf of affiliates of the Company in connection to the provision of Soho House Design services totaled less than $ 1 million and $ 2 million for the 13 weeks ended October 1, 2023 and October 2, 2022, respectively, and less than $ 1 million and $ 4 million for the 39 weeks ended October 1, 2023 and October 2, 2022, respectively. As of October 1, 2023, the Company is owed $ 4.8 million, classified as other receivables within the prepaid expenses and other current assets financial statement line item, from the affiliates of The Yucaipa Com panies LLC in respect of certain reimbursable payments for Houses that are under development.

Subsequent Events

Subsequent Events	9 Months Ended
	Oct. 01, 2023
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent Events Temporary Closure of Soho House Tel Aviv As a result of the ongoing conflict in Israel, which began after the reporting period on October 7, 2023, the Company has temporarily closed its House in Tel Aviv, Jaffa. During the closed period, the Company has continued to pay staff members and all existing Soho House Tel Aviv members are not being charged for their membership fees. The Company continues to monitor the situation closely. Shares Issued During October and November 2023, the Company issued a total of 279,261 shares of Class A common stock as a result of RSU awards scheduled vesting and SARs being exercised.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 01, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for reporting interim information on Form 10-Q. The preparation of the financial statements in conformity with US GAAP requires the use of estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the periods presented. The Company's significant estimates relate to the valuation of financial instruments, equity method investments, the measurement of goodwill and intangible assets, contingent liabilities, income taxes, leases, long-lived assets and the expected breakage of house introduction credits. Although the estimates have been prepared using management's best judgment and management believes that the estimates used are reasonable, actual results could differ from those estimates and such differences could be material. We operate on a fiscal year calendar consisting of a 52-or 53-week period ending on the last Sunday in December or the first Sunday in January of the next calendar year. In a 52-week fiscal year, each quarter contains 13 weeks of operations; in a 53-week fiscal year, each of the first, second and third quarters includes 13 weeks of operations and the fourth quarter includes 14 weeks of operations. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been omitted in accordance with the rules and regulations of the SEC. The year-end condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by US GAAP. The unaudited condensed consolidated financial statements include normal recurring adjustments, which in the opinion of management are necessary for the fair presentation of the unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of operations, of comprehensive loss, of changes in redeemable shares and shareholders’ equity (deficit), and of cash flows for the periods presented. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto, included in the Company’s Annual Report on Form 10-K as of and for the fiscal year ended January 1, 2023. The results of operations for the 13- and 39-week periods ended October 1, 2023 and October 2, 2022 are not necessarily indicative of the operating results for the full fiscal year or any future periods. The unaudited condensed consolidated statement of operations for the 13 weeks and 39 weeks ended October 2, 2022 include the correction of an error related to the Company’s unaudited condensed consolidated financial statements as of and for the 13 weeks ended April 3, 2022 ("Q1 2022"), and the consolidated financial statements as of and for the 52 weeks ended January 2, 2022 ("Fiscal 2021"), 53 weeks ended January 3, 2021 ("Fiscal 2020"), and 52 weeks ended December 29, 2019 ("Fiscal 2019"). The error relates to the correction of the estimation of the historical operating lease liabilities which resulted in the overstatement of operating lease expenses with a cumulative impact of $ 6 million for the 13 weeks ended April 3, 2022. The correction of this cumulative error is presented within In-House operating expenses in the unaudited condensed consolidated statement of operations for the 39 weeks ended October 2, 2022. Recently Adopted Accounting Standards In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). The ASU adds to US GAAP an impairment model (known as the current expected credit loss, or “CECL” model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses, which is intended to result in the more timely recognition of losses. Under the CECL model, entities will estimate credit losses over the entire contractual term of the instrument from the date of initial recognition of the financial instrument. The Company adopted ASU 2016-13 effective January 2, 2023 and concluded that adoption of this standard update did not have a material impact on either the financial position, results of operations, cash flows, or related disclosures. There was no impact on beginning balance retained earnings upon adoption of this ASU.
Comprehensive Loss	Comprehensive Loss The entire balance of accumulated other comprehensive loss, net of income taxes, is related to the cumulative translation adjustment in each of the periods presented. The changes in the balance of accumulated other comprehensive income loss, net of income tax, are attributable solely to the net change in the cumulative translation adjustment in each of the periods presented.

Consolidated Variable Interes_2

Consolidated Variable Interest Entities (Tables)	9 Months Ended
	Oct. 01, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of consolidated VIEs' assets and liabilities included in the condensed consolidated balance sheets	The following table summarizes the carrying amounts and classification of the consolidated VIEs’ assets and liabilities included in the consolidated balance sheets. The obligations of the consolidated VIEs are non-recourse to the Company, and the assets of the VIEs can be used only to settle those obligations. As of (in thousands) October 1, 2023 January 1, 2023 Cash and cash equivalents $ 8,191 $ 7,941 Accounts receivable 598 1,823 Inventories 16 19 Prepaid expenses and other current assets 3,092 3,283 Total current assets 11,897 13,066 Property and equipment, net 29,101 32,288 Operating lease assets 99,866 99,717 Other intangible assets, net 377 284 Other non-current assets 5,945 181 Total assets 147,186 145,536 Accounts payable 218 337 Accrued liabilities 6,764 8,131 Indirect and employee taxes payable 1,281 1,548 Current portion of debt, net of debt issuance costs 24,818 24,612 Current portion of operating lease liabilities - sites trading more than one year 5,873 4,362 Other current liabilities 5,639 4,153 Total current liabilities 44,593 43,143 Operating lease liabilities, net of current portion - sites trading more than one year 112,923 115,182 Total liabilities 157,516 158,325 Net liabilities $ ( 10,330 ) $ ( 12,789 )

Equity Method Investments (Tabl

Equity Method Investments (Tables)	9 Months Ended
	Oct. 01, 2023
Equity Method Investments and Joint Ventures [Abstract]
Summary of the company's maximum exposure to losses related to its equity method investments	The following table presents summarized financial information for all unconsolidated equity method investees. The Company’s maximum exposure to losses related to its equity method investments is limited to its ownership interests. For the 13 Weeks Ended For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 Revenues $ 14,180 $ 12,382 $ 39,657 $ 34,300 Operating income (loss) 4,070 3,183 11,527 8,007 Net income (loss) (1) 2,581 1,392 8,092 4,207 (1) The net income (loss) shown above relates entirely to continuing operations.

Leases (Tables)

Leases (Tables)	9 Months Ended
	Oct. 01, 2023
Leases [Abstract]
Summary of the maturity of the Company's operating and finance lease liabilities	The maturity of the Company’s operating and finance lease liabilities as of October 1, 2023 is as follows: (in thousands) Operating Finance Undiscounted lease payments Remainder of 2023 $ 34,259 $ 1,440 2024 145,191 5,794 2025 149,167 5,833 2026 150,335 5,756 2027 141,763 5,746 Thereafter 1,726,947 218,348 Total undiscounted lease payments 2,347,662 242,917 Present value adjustment ( 1,045,811 ) ( 165,877 ) Total net lease liabilities $ 1,301,851 $ 77,040
Summary of the supplemental disclosure for the statement of cash flows related to operating and finance leases	The following information represents supplemental disclosure for the statement of cash flows related to operating and finance leases: For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 Cash flows from operating activities: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ ( 103,386 ) $ ( 83,271 ) Interest payments for finance leases ( 4,159 ) ( 3,656 ) Cash flows from financing activities: Principal payments for finance leases $ ( 221 ) $ ( 431 ) Supplemental disclosures of non-cash investing and financing activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 79,631 $ 101,640 Acquisitions of property and equipment under finance leases $ 33 $ 11,357
Summary of the additional information related to operating and finance leases	The following summarizes additional information related to operating and finance leases: As of October 1, 2023 October 2, 2022 Weighted-average remaining lease term Finance leases 42 years 43 years Operating leases 16 years 17 years Weighted-average discount rate Finance leases 7.29 % 7.29 % Operating leases 7.87 % 7.95 %
Summary of the Company's estimated future undiscounted lease payments for current leases	The following summarizes the Company’s estimated future undiscounted lease payments for current leases signed but not commenced: (in thousands) Operating Fiscal year ended Construction Estimated total undiscounted lease payments Remainder of 2023 $ 262 2024 5,502 2025 19,293 2026 26,402 2027 55,007 Thereafter 1,158,004 Total undiscounted lease payments expected for leases signed but not commenced $ 1,264,470

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Oct. 01, 2023
Revenue Recognition [Abstract]
Summary of disaggregation of revenue	The following table includes estimated revenues expected to be recognized in the future related to performance obligations that were unsatisfied (or partially unsatisfied) at the end of the reporting period ending October 1, 2023: (in thousands) Next twelve Future periods Membership and registration fees $ 95,274 $ 25,772 Total future revenues $ 95,274 $ 25,772 The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: As of (in thousands) October 1, 2023 January 1, 2023 Contract receivables $ 64,589 $ 42,215 Contract assets 4,839 9,344 Contract liabilities 151,976 130,975

Inventories, Prepaid Expenses_2

Inventories, Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Oct. 01, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses And Other Current Assets	The table below presents the components of prepaid expenses and other current assets. As of (in thousands) October 1, 2023 January 1, 2023 Amounts owed by equity method investees $ 1,431 $ 1,492 Prepayments and accrued income 43,434 27,416 Contract assets 4,839 9,344 Other receivables 67,294 52,849 Total prepaid expenses and other current assets $ 116,998 $ 91,101

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Oct. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Goodwill	A summary of goodwill for each of the Company’s applicable reportable segments from January 1, 2023 to October 1, 2023 is as follows: (in thousands) UK North America Europe and Total January 1, 2023 $ 89,975 $ 47,446 $ 62,225 $ 199,646 Foreign currency translation adjustment 752 — ( 705 ) 47 October 1, 2023 $ 90,727 $ 47,446 $ 61,520 $ 199,693

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Oct. 01, 2023
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	The table below presents the components of accrued liabilities. As of (in thousands) October 1, 2023 January 1, 2023 Accrued interest $ 721 $ 440 Hotel deposits 16,694 11,758 Trade, capital and other accruals 76,653 71,914 Total accrued liabilities $ 94,068 $ 84,112

Debt (Tables)

Debt (Tables)	9 Months Ended
	Oct. 01, 2023
Debt Disclosure [Abstract]
Summary of Property Mortgage Loans, Net of Debt Issuance Costs	Debt balances, net of debt issuance costs, are as follows: As of (in thousands) October 1, 2023 January 1, 2023 Senior Secured Notes, interest at 8.1764 % for the Initial Notes and 8.5 % for the Additional Notes, maturing March 2027 $ 599,400 $ 570,712 Soho Works Limited loans, unsecured, 7 % interest bearing, maturing September 2024 (see additional description below) 24,818 24,612 Other loans (see additional description below) 9,278 10,197 633,496 605,521 Less: Current portion of long-term debt ( 25,887 ) ( 25,617 ) Total long-term debt, net of current portion $ 607,609 $ 579,904 Property mortgage loans, net of debt issuance costs, are as follows: As of (in thousands) October 1, 2023 January 1, 2023 Term loan, interest at 5.34 %, maturing February 6, 2024 $ — $ 54,614 Mezzanine loan, interest at 7.25 %, maturing February 6, 2024 — 61,573 Term loan, interest at 6.99 %, maturing June 1, 2033 136,991 — Total property mortgage loans $ 136,991 $ 116,187
Summary Of remaining loans consist	The other loans consist of the following: Currency Maturity date Principal Applicable Greek Street loan £ January 2028 $ 3,009 7.5 % Compagnie de Phalsbourg credit facility € January 2025 5,479 7 % Greek government loan € July 2025 794 3.1 %
Summary of Future Principal Payments for the Company's Debt, Property Mortgage Loans, and Related Party Loans	The following table presents future principal payments for the Company’s debt and property mortgage loans as of October 1, 2023: (in thousands) Remainder of 2023 $ 672 2024 25,534 2025 7,032 2026 803 2027 606,610 Thereafter 140,000 $ 780,651

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Oct. 01, 2023
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of the Company's Debt Instruments	The following table presents the estimated fair values (all of which are Level 3 fair value measurements) of the Company’s debt instruments with maturity dates in 2024 and thereafter: (in thousands) Carrying Value Fair Value October 1, 2023 Senior Secured Notes $ 599,400 $ 578,200 Property mortgage loan 136,991 140,000 Other loans 9,278 8,847 $ 745,669 $ 727,047 (in thousands) Carrying Value Fair Value January 1, 2023 Senior Secured Notes $ 570,712 $ 545,362 Property mortgage loans 116,187 113,066 Other loans 10,197 9,647 $ 697,096 $ 668,075

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Oct. 01, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Share-Based Compensation	Share-based compensation during the 13 weeks and 39 weeks ended October 1, 2023 and October 2, 2022 was recorded in the consolidated statements of operations within a separate line item as shown in the following table: For the 13 Weeks Ended For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 SARs $ 1,331 $ 1,665 $ 6,798 $ 5,876 Restricted stock awards (Growth Shares) 237 550 1,101 1,853 RSUs 1,762 3,143 6,489 9,234 Type III modification 766 1,902 766 1,902 Employer-related payroll expense (1) 587 518 1,032 990 Total share-based compensation expense 4,683 7,778 16,186 19,855 Tax benefit for share-based compensation expense — — — — Share-based compensation expense, net of tax $ 4,683 $ 7,778 $ 16,186 $ 19,855 (1) Relates to employment related taxes, including employer national insurance tax in the UK. These amounts were settled in cash and are not included in additional paid-in capital or as an adjustment to reconcile net loss to net cash used in operating activities in the consolidated statements of cash flows.
Schedule of Assumptions Used in Applying Pricing Model	The weighted-average assumptions used in valuing SARs and restricted stock awards (previously zero granted as Growth Shares) granted during each period are set forth in the following table: For the 39 Weeks Ended For the Fiscal Year Ended Expected average life (1) 1.70 - 5.56 years 3.92 - 6.30 years Expected volatility (2) 55 - 59 % 56 % Risk-free interest rate (3) 3.54 - 5.14 % 3.78 - 4.25 % Expected dividend yield (4) 0.00 % 0.00 % (1) The expected life assumption is based on the Company's expectation for the period before exercise. (2) The expected volatility assumption is developed using leverage-adjusted historical volatilities for public peer companies for the period equal to the expected life of the awards. (3) The risk-free rate is based on the bootstrap adjusted US Treasury Rate Yield Curve Rate as of the valuation date, term matched with expected life of the awards. (4) The expected dividend yield is 0.0% since the Company does not expect to pay dividends.

Loss Per Share and Shareholde_2

Loss Per Share and Shareholders' Equity (Tables)	9 Months Ended
	Oct. 01, 2023
Stockholders' Equity Note [Abstract]
Schedule of Changes in each Class of Redeemable Preferred Shares, Ordinary Shares and Common Stock	The tables below present changes in each class of the Company’s common stock, as applicable: SHCO Common Stock Class A Common Stock Class B Common Stock As of January 2, 2022 61,029,730 141,500,385 Shares repurchased ( 324,972 ) — RSUs vested 506,990 — As of April 3, 2022 61,211,748 141,500,385 Shares repurchased ( 2,254,505 ) — As of July 3, 2022 58,957,243 141,500,385 Shares repurchased ( 2,362,083 ) — RSUs vested 502,305 — As of October 2, 2022 57,097,465 141,500,385 SHCO Common Stock Class A Common Stock Class B Common Stock As of January 1, 2023 53,722,597 141,500,385 Shares issued related to share-based compensation 368,349 — As of April 2, 2023 54,090,946 141,500,385 Shares issued related to share-based compensation 336,564 — As of July 2, 2023 54,427,510 141,500,385 Shares issued related to share-based compensation 809,948 — Shares repurchased ( 2,000,000 ) As of October 1, 2023 53,237,458 141,500,385
Schedule of Reconciliation of the Loss and Number of Shares Basic and Diluted Loss Per Shares	The Company computes loss per share using the two-class method. As the liquidation and dividend rights are identical, the undistributed earnings or losses are allocated on a proportionate basis to each class of common stock, and the resulting basic and diluted loss per share attributable to common stockholders are therefore the same for Class A and Class B common stock. For the 13 Weeks Ended For the 39 Weeks Ended (in thousands except share and per share amounts) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 Net income (loss) attributable to Soho House & Co Inc. $ ( 42,362 ) $ ( 91,668 ) $ ( 60,958 ) $ ( 234,106 ) Adjusted net loss attributable to Class A and Class B common stockholders ( 42,362 ) ( 91,668 ) ( 60,958 ) ( 234,106 ) Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders 196,153,371 199,390,524 195,745,787 201,020,845 Basic and diluted loss per share $ ( 0.22 ) $ ( 0.46 ) $ ( 0.31 ) $ ( 1.16 )

Segments (Tables)

Segments (Tables)	9 Months Ended
	Oct. 01, 2023
Segment Reporting [Abstract]
Summary of disaggregated revenue	The following tables present disaggregated revenue for the 13 weeks and 39 weeks ended October 1, 2023 and October 2, 2022 and the key financial metrics reviewed by the CODM for the Company’s reportable segments: For the 13 Weeks Ended October 1, 2023 (in thousands) North UK Europe Reportable All Total Membership revenues $ 45,195 $ 27,114 $ 12,019 $ 84,328 $ 12,205 $ 96,533 In-House revenues 44,780 45,539 32,697 123,016 65 123,081 Other revenues 16,222 21,061 29,453 66,736 28,787 95,523 Total segment revenue 106,197 93,714 74,169 274,080 41,057 315,137 Elimination of equity accounted revenue ( 3,533 ) ( 2,159 ) ( 8,488 ) ( 14,180 ) — ( 14,180 ) Consolidated revenue $ 102,664 $ 91,555 $ 65,681 $ 259,900 $ 41,057 $ 300,957 For the 13 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 36,902 $ 19,469 $ 8,239 $ 64,610 $ 9,118 $ 73,728 In-House revenues 47,380 40,313 27,612 115,305 — 115,305 Other revenues 16,703 16,906 25,506 59,115 30,280 89,395 Total segment revenue 100,985 76,688 61,357 239,030 39,398 278,428 Elimination of equity accounted revenue ( 3,663 ) ( 1,833 ) ( 6,886 ) ( 12,382 ) — ( 12,382 ) Consolidated revenue $ 97,322 $ 74,855 $ 54,471 $ 226,648 $ 39,398 $ 266,046 For the 39 Weeks Ended October 1, 2023 (in thousands) North UK Europe Reportable All Total Membership revenues $ 130,548 $ 76,292 $ 33,527 $ 240,367 $ 34,819 $ 275,186 In-House revenues 148,183 135,137 93,738 377,058 65 377,123 Other revenues 55,192 54,108 42,035 151,335 81,102 232,437 Total segment revenue 333,923 265,537 169,300 768,760 115,986 884,746 Elimination of equity accounted revenue ( 11,480 ) ( 5,754 ) ( 22,423 ) ( 39,657 ) — ( 39,657 ) Consolidated revenue $ 322,443 $ 259,783 $ 146,877 $ 729,103 $ 115,986 $ 845,089 For the 39 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 99,960 $ 55,105 $ 22,632 $ 177,697 $ 25,991 $ 203,688 In-House revenues 138,113 120,003 64,559 322,675 — 322,675 Other revenues 52,095 43,120 36,845 132,060 77,701 209,761 Total segment revenue 290,168 218,228 124,036 632,432 103,692 736,124 Elimination of equity accounted revenue ( 10,770 ) ( 5,549 ) ( 17,981 ) ( 34,300 ) — ( 34,300 ) Consolidated revenue $ 279,398 $ 212,679 $ 106,055 $ 598,132 $ 103,692 $ 701,824
Summary of reconciliation of reportable segment adjusted EBITDA to total consolidated segment revenue	The following tables present the reconciliation of reportable segment adjusted EBITDA to total consolidated segment revenue and the reconciliation of net loss to adjusted EBITDA: For the 13 Weeks Ended October 1, 2023 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 102,664 $ 91,555 $ 65,681 $ 259,900 $ 41,057 $ 300,957 Total segment operating expenses ( 75,016 ) ( 78,265 ) ( 49,560 ) ( 202,841 ) ( 43,796 ) ( 246,637 ) Share of equity method investments adjusted EBITDA 697 450 1,410 2,557 - 2,557 Reportable segments adjusted EBITDA 28,345 13,740 17,531 59,616 ( 2,739 ) 56,877 Unallocated corporate overhead ( 8,098 ) Consolidated adjusted EBITDA 48,779 Depreciation and amortization ( 24,516 ) Interest expense, net ( 18,799 ) Income tax expense ( 4,208 ) Gain on sale of property and other, net 7 Share of income of equity method investments 1,953 Foreign exchange ( 30,698 ) Pre-opening expenses ( 5,093 ) Non-cash rent ( 1,317 ) Deferred registration fees, net 465 Share of equity method investments adjusted EBITDA ( 2,557 ) Share-based compensation expense ( 4,683 ) Other expenses, net ( 783 ) Net loss $ ( 41,450 ) For 13 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 97,322 $ 74,855 $ 54,471 $ 226,648 $ 39,398 $ 266,046 Total segment operating expenses ( 81,309 ) ( 66,320 ) ( 42,861 ) ( 190,490 ) ( 39,505 ) ( 229,995 ) Share of equity method investments adjusted EBITDA 496 187 1,295 1,978 — 1,978 Reportable segments adjusted EBITDA 16,509 8,722 12,905 38,136 ( 107 ) 38,029 Unallocated corporate overhead ( 10,358 ) Consolidated adjusted EBITDA 27,671 Depreciation and amortization ( 26,971 ) Interest expense, net ( 18,453 ) Income tax expense ( 3,013 ) Loss on sale of property and other, net ( 12 ) Share of income of equity method investments 686 Foreign exchange ( 53,910 ) Pre-opening expenses ( 2,555 ) Non-cash rent ( 4,654 ) Deferred registration fees, net 489 Share of equity method investments adjusted EBITDA ( 1,978 ) Share-based compensation expense (1) ( 3,980 ) Other expenses, net (1) ( 4,693 ) Net loss $ ( 91,373 ) (1) Other expenses, net includes a $4 million share-based compensation expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. For the 39 Weeks Ended October 1, 2023 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 322,443 $ 259,783 $ 146,877 $ 729,103 $ 115,986 $ 845,089 Total segment operating expenses ( 248,332 ) ( 212,048 ) ( 125,880 ) ( 586,260 ) ( 124,742 ) ( 711,002 ) Share of equity method investments adjusted EBITDA 2,202 928 4,135 7,265 — 7,265 Reportable segments adjusted EBITDA 76,313 48,663 25,132 150,108 ( 8,756 ) 141,352 Unallocated corporate overhead ( 26,642 ) Consolidated adjusted EBITDA 114,710 Depreciation and amortization ( 74,229 ) Interest expense, net ( 59,527 ) Income tax expense ( 5,386 ) Gain on sale of property and other, net 596 Share of income of equity method investments 4,411 Foreign exchange 3,899 Pre-opening expenses ( 14,293 ) Non-cash rent ( 6,198 ) Deferred registration fees, net 1,391 Share of equity method investments adjusted EBITDA ( 7,265 ) Share-based compensation expense ( 16,186 ) Other expenses, net ( 1,676 ) Net loss $ ( 59,753 ) For 39 Weeks Ended October 2, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 279,398 $ 212,679 $ 106,055 $ 598,132 $ 103,692 $ 701,824 Total segment operating expenses ( 229,118 ) ( 178,043 ) ( 96,715 ) ( 503,876 ) ( 109,338 ) ( 613,214 ) Share of equity method investments adjusted EBITDA 1,783 579 3,320 5,682 — 5,682 Reportable segments adjusted EBITDA 52,063 35,215 12,660 99,938 ( 5,646 ) 94,292 Unallocated corporate overhead ( 32,275 ) Consolidated adjusted EBITDA 62,017 Depreciation and amortization ( 72,490 ) Interest expense, net ( 52,948 ) Income tax expense ( 3,070 ) Gain on sale of property and other, net 1,529 Share of income of equity method investments 2,426 Foreign exchange ( 128,160 ) Pre-opening expenses ( 10,328 ) Non-cash rent (1) ( 5,644 ) Deferred registration fees, net ( 1,393 ) Share of equity method investments adjusted EBITDA ( 5,682 ) Share-based compensation expense (2) ( 16,057 ) Other expenses, net (2) ( 5,754 ) Net loss $ ( 235,554 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. (2) Other expenses, net includes a $4 million share-based compensation and severance expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. For the 13 Weeks Ended For the 39 Weeks Ended (in thousands) October 1, 2023 October 2, 2022 October 1, 2023 October 2, 2022 Net income (loss) $ ( 41,450 ) $ ( 91,373 ) $ ( 59,753 ) $ ( 235,554 ) Depreciation and amortization 24,516 26,971 74,229 72,490 Interest expense, net 18,799 18,453 59,527 52,948 Income tax expense (benefit) 4,208 3,013 5,386 3,070 EBITDA 6,073 ( 42,936 ) 79,389 ( 107,046 ) Loss (gain) on sale of property and other, net ( 7 ) 12 ( 596 ) ( 1,529 ) Share of income of profit method investments ( 1,953 ) ( 686 ) ( 4,411 ) ( 2,426 ) Foreign exchange (gain) loss, net 30,698 53,910 ( 3,899 ) 128,160 Pre-opening expenses (1) 5,093 2,555 14,293 10,328 Non-cash rent (2) 1,317 4,654 6,198 5,644 Deferred registration fees, net ( 465 ) ( 489 ) ( 1,391 ) 1,393 Share of equity method investments adjusted EBITDA 2,557 1,978 7,265 5,682 Share-based compensation expense (3) 4,683 3,980 16,186 16,057 Other expenses, net (3)(4) 783 4,693 1,676 5,754 Adjusted EBITDA $ 48,779 $ 27,671 $ 114,710 $ 62,017 (1) The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented. (2) The non-cash rent balance for the 39 weeks ended October 2, 2022 includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies – Basis of Presentation. (3) Other expenses, net includes a $4 million share-based compensation and severance expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. (4) Represents other items included in operating expenses, which are outside the normal scope of the Company’s ordinary activities or non-cash, including expenses incurred in respect of membership credits of less than $ 1 million and less than $ 1 million for the 39 weeks ended October 1, 2023 and October 2, 2022 , respectively .
Summary of long-lived asset information by geographic area	The following table presents long-lived asset information (which includes property and equipment, net, operating lease right-of-use assets and equity method investments) by geographic area as of October 1, 2023 and January 1, 2023. Asset information by segment is not reported internally or otherwise regularly reviewed by the CODM. As of (in thousands) October 1, 2023 January 1, 2023 Long-lived assets by geography North America $ 935,430 $ 901,505 United Kingdom 503,324 509,221 Europe 303,880 297,247 Asia 51,526 46,236 Total long-lived assets $ 1,794,160 $ 1,754,209

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Oct. 01, 2023
Related Party Transactions [Abstract]
Summary of details amounts owed by (to) equity method investees due within one year are as follows	The amounts owed by (to) equity method investees due within one year are as follows: As of (in thousands) October 1, 2023 January 1, 2023 Soho House Toronto Partnership $ 720 $ 1,015 Raycliff Red LLP ( 5,146 ) ( 4,169 ) Mirador Barcel S.L. ( 925 ) ( 499 ) Little Beach House Barcelona S.L. ( 281 ) ( 313 ) Mimea XXI S.L. 711 477 $ ( 4,921 ) $ ( 3,489 )

Summary of Significant Accoun_3

Summary of Significant Accounting Policies- Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Oct. 02, 2022	Jul. 03, 2022	Apr. 03, 2022	Oct. 01, 2023	Oct. 02, 2022	Jan. 01, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Liability	$ 1,301,851						$ 1,301,851
Operating lease assets	1,131,435						1,131,435		$ 1,085,579
Net income (loss)	(41,450)	$ (2,287)	$ (16,016)	$ (91,373)	$ (83,555)	$ (60,626)	(59,753)	$ (235,554)
Cash flow from operation							30,476	38,106
Accumulated deficit	(1,303,370)						(1,303,370)		(1,242,412)
Cash and cash equivalents at carrying value	162,540			227,896			162,540	227,896	182,115
Restricted cash	$ 500			$ 7,205			$ 500	$ 7,205	$ 7,928
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Overstatement of operating lease expenses						$ 6,000

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022	Jan. 01, 2023
Business Acquisition [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 162,540	$ 227,896	$ 162,540	$ 227,896	$ 182,115
Operating Lease, Right-of-Use Asset	1,131,435		1,131,435		1,085,579
Property, Plant and Equipment, Additions	18,000	$ 26,000	47,000	64,000
Operating lease right-of-use asset and associated lease liability			79,631	$ 101,640
Business combination, Recognized goodwill	$ 199,693		$ 199,693		$ 199,646

Consolidated Variable Interes_3

Consolidated Variable Interest Entities - Summary of Consolidated VIEs' Assets and Liabilities Included in The Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023	Oct. 02, 2022
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 162,540	$ 182,115	$ 227,896
Restricted cash	500	7,928	$ 7,205
Accounts receivable	64,589	42,215
Inventories	55,768	57,848
Prepaid expenses and other current assets	116,998	91,101
Total current assets	400,395	381,207
Property and equipment, net	637,133	647,001
Operating lease assets	1,131,435	1,085,579
Other intangible assets, net	124,356	125,968
Other non-current assets	8,296	6,571
Total assets	2,527,369	2,467,896
Accounts payable	75,598	80,741
Accrued liabilities	94,068	84,112
Indirect and employee taxes payable	37,614	38,088
Other current liabilities	34,317	36,019
Total current liabilities	422,879	395,800
Other non-current liabilities	0	256
Total liabilities	2,602,935	2,483,272
Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	8,191	7,941
Accounts receivable	598	1,823
Inventories	16	19
Prepaid expenses and other current assets	3,092	3,283
Total current assets	11,897	13,066
Property and equipment, net	29,101	32,288
Operating lease assets	99,866	99,717
Other intangible assets, net	377	284
Other non-current assets	5,945	181
Total assets	147,186	145,536
Accounts payable	218	337
Accrued liabilities	6,764	8,131
Indirect and employee taxes payable	1,281	1,548
Current portion of debt	24,818	24,612
Other current liabilities	5,639	4,153
Total current liabilities	44,593	43,143
Total liabilities	157,516	158,325
Net liabilities	(10,330)	(12,789)
Sites Trading Less Than One Year [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	2,413	4,176
Operating lease liabilities, net of current portion	93,117	227,158
Sites Trading Less Than One Year [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	5,873	4,362
Sites Trading More Than One Year [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	44,353	35,436
Operating lease liabilities, net of current portion	1,161,968	982,306
Sites Trading More Than One Year [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Operating lease liabilities, net of current portion	$ 112,923	$ 115,182

Consolidated Variable Interes_4

Consolidated Variable Interest Entities - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Oct. 01, 2023	Jan. 01, 2023	Oct. 02, 2022
Consolidated Variable Interest Entities [Line Items]
Cash and cash equivalents		$ 162,540	$ 182,115	$ 227,896
Operating Lease, Right-of-Use Asset		$ 1,131,435	$ 1,085,579
Soho Works Limited [Member]
Consolidated Variable Interest Entities [Line Items]
Granted Option To Subscribe For Individuals	30%
Equity method investment, Ownership percentage	100%
Common stock shares voting rights	50
Soho Works Limited [Member] | Stock Option [Member]
Consolidated Variable Interest Entities [Line Items]
Equity method investment, Ownership percentage	70%

Equity Method Investments - Sum

Equity Method Investments - Summary of The Company's Maximum Exposure To Losses Related To Its Equity Method Investments (Detail) - USD ($) $ in Thousands		3 Months Ended						9 Months Ended
		Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Oct. 02, 2022	Jul. 03, 2022	Apr. 03, 2022	Oct. 01, 2023	Oct. 02, 2022
Shedule Of Equity Method Investment Summarized Statement Of Operations [Line Items]
Revenues		$ 300,957			$ 266,046			$ 845,089	$ 701,824
Operating income (loss)		(20,403)			(70,581)			153	(183,491)
Net income (loss)		(41,450)	$ (2,287)	$ (16,016)	(91,373)	$ (83,555)	$ (60,626)	(59,753)	(235,554)
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Shedule Of Equity Method Investment Summarized Statement Of Operations [Line Items]
Revenues		14,180			12,382			39,657	34,300
Operating income (loss)		4,070			3,183			11,527	8,007
Net income (loss)	[1]	$ 2,581			$ 1,392			$ 8,092	$ 4,207
[1] The net income (loss) shown above relates entirely to continuing operations.

Equity Method Investments - S_2

Equity Method Investments - Summary of Equity Method Investment Summarized Balance Sheet (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Shedule Of Equity Method Investment Summarized Balance Sheet [Line Items]
Current assets	$ 400,395	$ 381,207
Non-current assets	2,126,974	2,086,689
Total assets	2,527,369	2,467,896
Current liabilities	422,879	395,800
Non-current liabilities	2,180,056	2,087,472
Total liabilities	$ 2,602,935	$ 2,483,272

Equity Method Investments - Add

Equity Method Investments - Additional Information (Detail) $ in Thousands	9 Months Ended
	Oct. 01, 2023 USD ($)
Business Acquisition [Line Items]
Equity method investment	$ 0

Leases - Additional Information

Leases - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023 USD ($) Number	Oct. 02, 2022 USD ($)	Oct. 01, 2023 USD ($) Number	Oct. 02, 2022 USD ($)	Jan. 01, 2023 USD ($)
Finance leases, Term of contract	50 years		50 years
Operating leases, Option to extend			multiple
Number of units under Finance lease | Number	4		4
Finance leases, Renewal term	25 years		25 years
Number of units subject to operating lease | Number	139		139
Finance lease liabilities	$ 77,040		$ 77,040		$ 76,638
Operating leases, Rental expenses	37,000	$ 34,000	110,000	$ 99,000
Finance lease assets, Amortization expense	1,000	1,000	1,000
Finance lease, Interest expense	1,000	$ 1,000	4,000	$ 4,000
Operating lease liability, Payments due	$ 2,347,662		$ 2,347,662
Operating lease, Weighted average remaining lease term	16 years	17 years	16 years	17 years
Material Leases [Member]
Number of units under Finance lease | Number	3		3
Minimum [Member]
Operating leases, Term of contract	1 year		1 year
Operating leases, Renewal term	5 years		5 years
Maximum [Member]
Operating leases, Term of contract	30 years		30 years
Operating leases, Renewal term	10 years		10 years
2023 [Member]
Operating lease liability, Payments due	$ 84,000		$ 84,000
Operating lease, Weighted average remaining lease term	20 years		20 years
2024 [Member]
Operating lease liability, Payments due	$ 393,000		$ 393,000
Operating lease, Weighted average remaining lease term	20 years		20 years
2025 [Member]
Operating lease liability, Payments due	$ 63,000		$ 63,000
Operating lease, Weighted average remaining lease term	21 years		21 years
2026 [Member]
Operating lease liability, Payments due	$ 334,000		$ 334,000
Operating lease, Weighted average remaining lease term	22 years		22 years
2027 [Member]
Operating lease liability, Payments due	$ 390,000		$ 390,000
Operating lease, Weighted average remaining lease term	15 years		15 years

Leases - Summary of The Maturit

Leases - Summary of The Maturity of The Company's Operating and Finance Lease Liabilities (Detail) $ in Thousands	Oct. 01, 2023 USD ($)
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
Remainder of 2023	$ 34,259
2024	145,191
2025	149,167
2026	150,335
2027	141,763
Thereafter	1,726,947
Total undiscounted lease payments	2,347,662
Present value adjustment	(1,045,811)
Total net lease liabilities	1,301,851
Remainder of 2023	1,440
2024	5,794
2025	5,833
2026	5,756
2027	5,746
Thereafter	218,348
Total undiscounted lease payments	242,917
Present value adjustment	(165,877)
Total net lease liabilities	$ 77,040

Leases - Summary of The Supplem

Leases - Summary of The Supplemental Disclosure For The Statement of Cash Flows Related to Operating and Finance Leases (Detail) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ (103,386)	$ (83,271)
Interest payments for finance leases	(4,159)	(3,656)
Cash flows from financing activities related to leases
Principal payments for finance leases	(221)	(431)
Supplemental disclosures of non-cash investing and financing activities:
Operating lease assets obtained in exchange for new operating lease liabilities	79,631	101,640
Acquisitions of property and equipment under finance leases	$ 33	$ 11,357

Leases - Summary of The Additio

Leases - Summary of The Additional Information Related to Operating and Finance Leases (Detail)	Oct. 01, 2023	Oct. 02, 2022
Weighted-average remaining lease term
Finance leases	42 years	43 years
Operating leases	16 years	17 years
Weighted-average discount rate
Finance leases	7.29%	7.29%
Operating leases	7.87%	7.95%

Leases - Summary of The Company

Leases - Summary of The Company's Estimated Future Undiscounted Lease Payments For Current Leases (Detail) $ in Thousands	Oct. 01, 2023 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Remainder of 2023	$ 262
2024	5,502
2025	19,293
2026	26,402
2027	55,007
Thereafter	1,158,004
Total undiscounted lease payments expected for leases signed but not commenced	$ 1,264,470

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue (Detail) $ in Thousands	9 Months Ended
	Oct. 01, 2023 USD ($)
Disaggregation of Revenue [Line Items]
Total future revenues	$ 95,274
Future periods [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	25,772
Membership And Registration Fees [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	95,274
Membership And Registration Fees [Member] | Future periods [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	$ 25,772

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Contract Receivables, Assets and Contract Liabilities (Details) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Revenue Recognition [Abstract]
Contract receivables	$ 64,589	$ 42,215
Contract assets	4,839	9,344
Contract liabilities	$ 151,976	$ 130,975

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Revenue Recognition [Abstract]
Revenue recognized, contract liability	$ 30	$ 27	$ 95	$ 65

Inventories, Prepaid Expenses_3

Inventories, Prepaid Expenses and Other Current Assets - Prepaid Expenses And Other Current Assets (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Amounts owed by equity method investees	$ 1,431	$ 1,492
Prepayments and accrued income	43,434	27,416
Contract assets	4,839	9,344
Other receivables	67,294	52,849
Total prepaid expenses and other current assets	$ 116,998	$ 91,101

Inventories, Prepaid Expenses_4

Inventories, Prepaid Expenses and Other Current Assets - Additional Information (Detail) - USD ($) $ in Millions	Oct. 01, 2023	Jan. 01, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Raw materials and service stock and supplies	$ 25	$ 19
Finished goods	$ 31	$ 39

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Property, Plant and Equipment [Abstract]
Property, plant and equipment, additions	$ 18	$ 26	$ 47	$ 64

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill (Detail) $ in Thousands	9 Months Ended
	Oct. 01, 2023 USD ($)
Goodwill [Line Items]
Beginning balance	$ 199,646
Foreign currency translation adjustment	47
Ending balance	199,693
UK [Member]
Goodwill [Line Items]
Beginning balance	89,975
Foreign currency translation adjustment	752
Ending balance	90,727
North America [Member]
Goodwill [Line Items]
Beginning balance	47,446
Foreign currency translation adjustment	0
Ending balance	47,446
Europe and ROW [Member]
Goodwill [Line Items]
Beginning balance	62,225
Foreign currency translation adjustment	(705)
Ending balance	$ 61,520

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Accrued Liabilities [Abstract]
Accrued interest	$ 721	$ 440
Hotel deposits	16,694	11,758
Trade, capital and other accruals	76,653	71,914
Total accrued liabilities	$ 94,068	$ 84,112

Debt - Summary of Property Mort

Debt - Summary of Property Mortgage Loans, Net of Debt Issuance Costs (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023	Feb. 28, 2019
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	$ 633,496	$ 605,521
Less: Current portion of long-term debt	(25,887)	(25,617)
Total long-term debt, net of current portion	607,609	579,904
Term Loan
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	136,991	0
Soho Works Limited loans [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	24,818	24,612
Senior Notes [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	599,400	570,712
Other Loans [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	9,278	10,197
Mortgages [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	136,991	116,187
Mortgages [Member] | Term Loan
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	0	54,614
Mortgages [Member] | Subordinated Debt [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	$ 0	$ 61,573	$ 62

Debt - Summary of Property Mo_2

Debt - Summary of Property Mortgage Loans, Net of Debt Issuance Costs (Parenthetical) (Detail)	9 Months Ended	12 Months Ended
	Oct. 01, 2023	Jan. 01, 2023	Feb. 28, 2019
Term Loam [Member]
Short-Term Debt [Line Items]
Interest rate	6.99%	6.99%
Debt Instrument, Maturity Date	Jun. 01, 2033	Jun. 01, 2033
Senior Notes [Member]
Short-Term Debt [Line Items]
Interest rate	8.1764%	8.1764%
Debt Instrument, Maturity Date	Mar. 31, 2027	Mar. 31, 2027
Mortgages [Member] | Term Loam [Member]
Short-Term Debt [Line Items]
Interest rate	5.34%	5.34%
Debt Instrument, Maturity Date	Feb. 06, 2024	Feb. 06, 2024
Mortgages [Member] | Subordinated Debt [Member]
Short-Term Debt [Line Items]
Interest rate	7.25%	7.25%	7.25%
Debt Instrument, Maturity Date	Feb. 06, 2024	Feb. 06, 2024
Unsecured Debt [Member]
Short-Term Debt [Line Items]
Interest rate	7%	7%
Debt Instrument, Maturity Date	Sep. 30, 2024	Sep. 30, 2024
Additional Notes [Member]
Short-Term Debt [Line Items]
Interest rate	8.50%	8.50%

Debt - Additional Information (

Debt - Additional Information (Details) $ in Thousands, € in Millions, £ in Millions			3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2022	Dec. 31, 2017	Oct. 01, 2023 USD ($)	Oct. 02, 2022 USD ($)	Oct. 01, 2023 USD ($)	Oct. 02, 2022 USD ($)	Jan. 01, 2023 USD ($)	Oct. 01, 2023 GBP (£)	Jan. 01, 2023 GBP (£)	Mar. 31, 2021 USD ($)	Mar. 31, 2021 GBP (£)	Mar. 31, 2021 EUR (€)	Feb. 28, 2019 USD ($)	Jan. 01, 2018 USD ($)	Jan. 01, 2018 GBP (£)	May 01, 2014 USD ($)
Debt Instrument [Line Items]
Letter of guarantee			$ 5,000		$ 5,000			£ 4
Interest Expense			18,799	$ 18,453	59,527	$ 52,948
Consolidated adjusted EBITDA			48,779	27,671	$ 114,710	62,017
Revolving credit facility maturity date extend description					On November 10, 2022, Soho House Bond Limited, a wholly-owned subsidiary of the Company entered into
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost					$ (3,278)	0
Loss on extinguishment of debt					3,000
Senior secured notes										$ 295,000		€ 62
Existing term loan and mezzanine loan																$ 140,000
Long-term Debt			633,496		633,496		$ 605,521
Soho Works Limited [Member] | Related Party Loans [Member]
Debt Instrument [Line Items]
Interest Expense					1,000	2,000
Carrying amount of the term loan			25,000		25,000		$ 25,000	£ 20	£ 20
Term Loan [Member]
Debt Instrument [Line Items]
Interest Expense			$ 2,000		$ 3,000
Interest rate			6.99%		6.99%			6.99%
Fixed rate borrowings [Member]
Debt Instrument [Line Items]
Weighted-average interest rate			8%		8%		8%	8%	8%
Floating Rate borrowings [Member]
Debt Instrument [Line Items]
Weighted-average interest rate			0%		0%		0%	0%	0%
Mortgages [Member]
Debt Instrument [Line Items]
Interest Expense			$ 2,000	2,000	$ 6,000	6,000
Property Mortgage Loans			$ 136,991		$ 136,991		$ 116,187
Mortgages [Member] | Soho Works Limited [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date		Sep. 29, 2024
Interest rate		7%
Mortgages [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Interest rate													5.34%
Property Mortgage Loans													$ 55
Mortgages [Member] | Subordinated Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date					Feb. 06, 2024		Feb. 06, 2024
Interest rate			7.25%		7.25%		7.25%	7.25%	7.25%				7.25%
Property Mortgage Loans			$ 0		$ 0		$ 61,573						$ 62
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			86,000		86,000			£ 71
Interest Expense			$ 1,000	1,000	$ 1,000	2,000
Greek Street Loan [Member]
Debt Instrument [Line Items]
Line of credit facility														$ 7,000	£ 5
Debt Instrument, Maturity Date					Jan. 31, 2028
Interest Expense					$ 1,000	1,000
Interest rate			7.50%		7.50%			7.50%						7.50%	7.50%
Debt Instrument, Face Amount			$ 3,009		$ 3,009
Secured Debt [Member] | Affiliated Entity [Member]
Debt Instrument [Line Items]
Senior secured notes										73,000	£ 53
Secured Debt [Member] | Advised loans [Member]
Debt Instrument [Line Items]
Senior secured notes										73,000
Secured Debt [Member] | Soho House Hong Kong Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Mar. 31, 2027
Interest Expense			$ 13,000	$ 12,000	$ 38,000	$ 34,000
Secured Debt [Member] | Soho House Hong Kong Loan [Member] | Initial Notes [Member]
Debt Instrument [Line Items]
Interest rate	2.0192%
Debt instrument basis rate	6.1572%
Secured Debt [Member] | Soho House Hong Kong Loan [Member] | Additional Notes [Member]
Debt Instrument [Line Items]
Interest rate	2.125%
Senior secured notes										$ 100,000
Debt instrument basis rate	6.375%

Debt - Summary Of Remaining Loa

Debt - Summary Of Remaining Loans Consist (Detail) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2023	Jan. 01, 2018
Greek Street Loan [Member]
Debt Instrument [Line Items]
Maturity date	Jan. 31, 2028
Principal balance as of July 2, 2023	$ 3,009
Applicable interest rate as of July 2, 2023	7.50%	7.50%
Compagnie De Phalsbourg Credit Facility [Member]
Debt Instrument [Line Items]
Maturity date	Jan. 31, 2025
Principal balance as of July 2, 2023	$ 5,479
Applicable interest rate as of July 2, 2023	7%
Greek Government Loan [Member]
Debt Instrument [Line Items]
Maturity date	Jul. 31, 2025
Principal balance as of July 2, 2023	$ 794
Applicable interest rate as of July 2, 2023	3.10%

Debt - Summary Of Future Princi

Debt - Summary Of Future Principal Payments For The Company's Debt, Property Mortgage Loans, and Related Party Loans (Detail) $ in Thousands	Oct. 01, 2023 USD ($)
Debt Instruments [Abstract]
Remainder of 2023	$ 672
2024	25,534
2025	7,032
2026	803
2027	606,610
Thereafter	140,000
Total	$ 780,651

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Estimated Fair Values of the Company's Debt Instruments (Detail) - Level 3 [Member] - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	$ 745,669	$ 697,096
Fair Value	727,047	668,075
Senior Secured Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	599,400	570,712
Fair Value	578,200	545,362
Property mortgage loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	136,991	116,187
Fair Value	140,000	113,066
Other non-current debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	9,278	10,197
Fair Value	$ 8,847	$ 9,647

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value, assets and liabilities measured on recurring and nonrecurring basis	$ 0	$ 0
Property mortgage loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt issuance costs	$ 3,000

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Share-Based Compensation (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		9 Months Ended
		Aug. 30, 2023	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense		$ 2,000	$ 4,683	$ 7,778	$ 16,186	$ 19,855
Tax benefit for share-based compensation expense			0	0	0	0
Share-based compensation expense, net of tax			4,683	7,778	16,186	19,855
Stock Appreciation Rights (SARs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense			1,331	1,665	6,798	5,876
Growth Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense			237	550	1,101	1,853
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense			1,762	3,143	6,489	9,234
Type III modification
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense			0	1,902	0	1,902
Employer-related payroll expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense	[1]		$ 587	$ 518	$ 1,032	$ 990
[1] Relates to employment related taxes, including employer national insurance tax in the UK. These amounts were settled in cash and are not included in additional paid-in capital or as an adjustment to reconcile net loss to net cash used in operating activities in the consolidated statements of cash flows.

Share-Based Compensation - Su_2

Share-Based Compensation - Summary of Assumptions Used in Applying Pricing Model (Details) - USD ($)		9 Months Ended	12 Months Ended
		Oct. 01, 2023	Jan. 01, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	[1]		56%
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk Free Interest Rate, Minimum	[2]	3.54%	3.78%
Risk Free Interest Rate, Maximum	[2]	5.14%	4.25%
Expected dividend yield	[3]	$ 0	$ 0
Maximum [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected average life	[4]	5 years 6 months 21 days	6 years 3 months 18 days
Expected volatility	[1]	59%
Minimum [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected average life	[4]	1 year 8 months 12 days	3 years 11 months 1 day
Expected volatility	[1]	55%
[1] The expected volatility assumption is developed using leverage-adjusted historical volatilities for public peer companies for the period equal to the expected life of the awards. The risk-free rate is based on the bootstrap adjusted US Treasury Rate Yield Curve Rate as of the valuation date, term matched with expected life of the awards. The expected dividend yield is 0.0% since the Company does not expect to pay dividends. The expected life assumption is based on the Company's expectation for the period before exercise.

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended				3 Months Ended		9 Months Ended
	Aug. 30, 2023	Dec. 31, 2022	Jul. 31, 2021	Aug. 31, 2020	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022	Jan. 01, 2023
Share Based Compensation [Line Items]
Share-based compensation expense	$ 2,000				$ 4,683	$ 7,778	$ 16,186	$ 19,855
2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Number of Restricted stock unit award, Grants				9,978,143
Award grants				9,978,143
2021 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Number of Restricted stock unit award, Grants			12,107,333
Award grants			12,107,333
Common stock reserved for future issuance					3,997,929		3,997,929
Stock Appreciation Rights (SARs) [Member]
Share Based Compensation [Line Items]
Share-based compensation expense					$ 1,331	1,665	$ 6,798	5,876
Share-based payment nonvested award, cost not yet recognized					$ 3,000		$ 3,000
Share-based payment nonvested award cost not yet recognized, period for recognition							1 year 4 months 6 days
Modified Excercise Prices		$ 4
Stock Appreciation Rights (SARs) [Member] | 2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options outstanding number					4,298,766		4,298,766		5,290,719
Share-based compensation options accelerated outstanding number				6,023,369
Stock Appreciation Rights (SARs) [Member] | 2020 Equity And Incentive Plan [Member] | Soho House Holdings Limited [Member]
Share Based Compensation [Line Items]
Share-based compensation options accelerated outstanding number				7,127,246
Stock Appreciation Rights (SARs) [Member] | 2021 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Number of Restricted stock unit award, Grants							3,113,109
Share-based compensation options outstanding number					2,850,853		2,850,853
Award grants							3,113,109
Growth Shares [Member]
Share Based Compensation [Line Items]
Share-based compensation expense					$ 237	550	$ 1,101	1,853
Growth Shares [Member] | 2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options accelerated outstanding number				781,731
Growth Shares [Member] | 2020 Equity And Incentive Plan [Member] | Soho House Holdings Limited [Member]
Share Based Compensation [Line Items]
Share-based compensation options accelerated outstanding number				2,850,897
Restricted Stock Units (RSUs) [Member]
Share Based Compensation [Line Items]
Share-based compensation expense					1,762	3,143	6,489	9,234
Share-based payment nonvested award, cost not yet recognized					$ 14,000		$ 14,000
Share-based payment nonvested award cost not yet recognized, period for recognition							1 year 9 months 7 days
Restricted Stock Units (RSUs) [Member] | 2021 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Number of Restricted stock unit award, Grants							837,440
Share-based compensation options outstanding number					2,533,718		2,533,718		2,998,865
Award grants							837,440
Type III modification
Share Based Compensation [Line Items]
Share-based compensation expense					$ 0	$ 1,902	$ 0	$ 1,902
Type I modifications [Member]
Share Based Compensation [Line Items]
Modifiction Fair Value		$ 2,000
Incremental Modified Fair Value		$ 1,000
SHCO Restricted Stock [Member] | 2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options outstanding number					0		0		146,574

Loss Per Share and Shareholde_3

Loss Per Share and Shareholders' Equity - Schedule of Changes in each Class of Redeemable Preferred Shares, Ordinary Shares and Common Stock (Details) - shares	3 Months Ended
	Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Oct. 02, 2022	Jul. 03, 2022	Apr. 03, 2022
Soho House Holdings Limited SHHL [Member] | Class A Common Stock [Member]
Beginning Balance, Shares				58,957,243	61,211,748	61,029,730
Shares repurchased				(2,362,083)	(2,254,505)	(324,972)
RSUs vested				502,305		506,990
Ending Balance, Shares				57,097,465	58,957,243	61,211,748
Soho House Holdings Limited SHHL [Member] | Class B Common Stock [Member]
Beginning Balance, Shares				141,500,385	141,500,385	141,500,385
Shares repurchased				0	0	0
RSUs vested				0		0
Ending Balance, Shares				141,500,385	141,500,385	141,500,385
MCG Common Stock [Member] | Class A Common Stock [Member]
Beginning Balance, Shares	54,427,510	54,090,946	53,722,597
Shares repurchased	(2,000,000)
Shares issued related to share-based compensation	809,948	336,564	368,349
Ending Balance, Shares	53,237,458	54,427,510	54,090,946
MCG Common Stock [Member] | Class B Common Stock [Member]
Beginning Balance, Shares	141,500,385	141,500,385	141,500,385
Shares issued related to share-based compensation	0	0	0
Ending Balance, Shares	141,500,385	141,500,385	141,500,385

Loss Per Share and Shareholde_4

Loss Per Share and Shareholders' Equity - Schedule of Reconciliation of the Loss and Number of Shares Basic and Diluted Loss Per Shares (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income (loss) attributable to Soho House & Co Inc.	$ (42,362)	$ (91,668)	$ (60,958)	$ (234,106)
Weighted average shares outstanding for basic loss per share for Class A and Class B common stockholders	196,153	199,391	195,746	201,021
Weighted average shares outstanding for diluted loss per share for Class A and Class B common stockholders	196,153	199,391	195,746	201,021
Basic loss per share	$ (0.22)	$ (0.46)	$ (0.31)	$ (1.16)
Diluted loss per share	$ (0.22)	$ (0.46)	$ (0.31)	$ (1.16)
Common Class A [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average shares outstanding for basic loss per share for Class A and Class B common stockholders	196,153,371	199,390,524	195,745,787	201,020,845
Weighted average shares outstanding for diluted loss per share for Class A and Class B common stockholders	196,153,371	199,390,524	195,745,787	201,020,845
Common Class B [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Adjusted net loss attributable to Class A and Class B common stockholders	$ (42,362)	$ (91,668)	$ (60,958)	$ (234,106)

Loss Per Share and Shareholde_5

Loss Per Share and Shareholders' Equity - Additional Information (Detail) - USD ($) $ in Millions		1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 20, 2023	Sep. 30, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2022
Common Class A [Member]
Class of Stock [Line Items]
Common stock shares voting rights				one vote
Common stock conversion basis				one-for-one basis
Stock repurchase program				$ 50
Share repurchase, shares		2,000,000	2,362,083		4,941,560
Share repurchase, value		$ 12	$ 15		$ 35	$ 50
Common Class B [Member]
Class of Stock [Line Items]
Common stock shares voting rights				10 votes
Common stock conversion basis				one-for-one basis
Non Exceutive Director [Member] | Common Class A [Member]
Class of Stock [Line Items]
Share repurchase, shares	2,000,000
Share repurchase, value	$ 12

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Income Tax Contingency [Line Items]
Effective tax rate	(11.30%)	(3.41%)	(9.91%)	(1.32%)
Effective Income tax rate reconciliation, foreign income tax rate differential, percent	21%		21%
Increase decrease in unrecognized tax benefits	$ 8		$ 23

Segments - Additional Informati

Segments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Segment Reporting Information [Line Items]
Operating Expenses	$ (246,637)	$ (229,995)	$ (711,002)	$ (613,214)
Consolidated Segment Revenue	$ 300,957	$ 266,046	845,089	701,824
Membership Credit [Member]
Segment Reporting Information [Line Items]
Operating Expenses			$ 1,000	$ 1,000

Segments - Summary of Disaggreg

Segments - Summary of Disaggregated Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	$ 300,957	$ 266,046	$ 845,089	$ 701,824
Total segment revenue	315,137	278,428	884,746	736,124
North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	102,664	97,322	322,443	279,398
Total segment revenue	106,197	100,985	333,923	290,168
UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	91,555	74,855	259,783	212,679
Total segment revenue	93,714	76,688	265,537	218,228
Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	65,681	54,471	146,877	106,055
Total segment revenue	74,169	61,357	169,300	124,036
Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	259,900	226,648	729,103	598,132
Total segment revenue	274,080	239,030	768,760	632,432
All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	41,057	39,398	115,986	103,692
Total segment revenue	41,057	39,398	115,986	103,692
Membership Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	96,533	73,728	275,186	203,688
Membership Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	45,195	36,902	130,548	99,960
Membership Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	27,114	19,469	76,292	55,105
Membership Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	12,019	8,239	33,527	22,632
Membership Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	84,328	64,610	240,367	177,697
Membership Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	12,205	9,118	34,819	25,991
In House Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	123,081	115,305	377,123	322,675
In House Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	44,780	47,380	148,183	138,113
In House Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	45,539	40,313	135,137	120,003
In House Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	32,697	27,612	93,738	64,559
In House Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	123,016	115,305	377,058	322,675
In House Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	65	0	65	0
Other Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	95,523	89,395	232,437	209,761
Other Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	16,222	16,703	55,192	52,095
Other Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	21,061	16,906	54,108	43,120
Other Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	29,453	25,506	42,035	36,845
Other Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	66,736	59,115	151,335	132,060
Other Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	28,787	30,280	81,102	77,701
Elimination Of Equity Accounted Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(14,180)	(12,382)	(39,657)	(34,300)
Elimination Of Equity Accounted Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(3,533)	(3,663)	(11,480)	(10,770)
Elimination Of Equity Accounted Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(2,159)	(1,833)	(5,754)	(5,549)
Elimination Of Equity Accounted Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(8,488)	(6,886)	(22,423)	(17,981)
Elimination Of Equity Accounted Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(14,180)	(12,382)	(39,657)	(34,300)
Elimination Of Equity Accounted Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	$ 0	$ 0	$ 0	$ 0

Segments - Summary of Reconcili

Segments - Summary of Reconciliation of Reportable Segment Adjusted EBITDA to Total Consolidated Segment Revenue (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended							9 Months Ended
		Aug. 30, 2023	Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Oct. 02, 2022		Jul. 03, 2022	Apr. 03, 2022	Oct. 01, 2023	Oct. 02, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue			$ 300,957			$ 266,046				$ 845,089	$ 701,824
Total segment operating expenses			(246,637)			(229,995)				(711,002)	(613,214)
Share of equity method investments adjusted EBITDA			2,557			1,978				7,265	5,682
Unallocated corporate overhead			(8,098)			(10,358)				(26,642)	(32,275)
Consolidated Adjusted EBITDA			48,779			27,671				114,710	62,017
Depreciation and amortization			(24,516)			(26,971)				(74,229)	(72,490)
Interest expense, net			(18,799)			(18,453)				(59,527)	(52,948)
Income tax expense (benefit)			4,208			3,013				5,386	3,070
Gain on sale of property and other, net			7			(12)				596	1,529
Share of loss of equity method investments			1,953			686				4,411	2,426
Foreign exchange gain (loss), net			(30,698)			(53,910)				3,899	(128,160)
Pre-opening expenses			(5,093)			(2,555)				(14,293)	(10,328)
Non-cash rent			(1,317)			4,654				(6,198)	(5,644)	[1]
Deferred registration fees, net			465			489				1,391	(1,393)
Share of equity method investments adjusted EBITDA			(2,557)			(1,978)				(7,265)	(5,682)
Share-based compensation expense	[2]					(3,980)					(16,057)
Share-based compensation expense		$ (2,000)	(4,683)			(7,778)				(16,186)	(19,855)
Share-based compensation expense		$ 2,000	4,683			7,778				16,186	19,855
Other expenses, net			(783)			(4,693)	[2]			(1,676)	(5,754)	[2]
Net income (loss)			(41,450)	$ (2,287)	$ (16,016)	(91,373)		$ (83,555)	$ (60,626)	(59,753)	(235,554)
North America [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue			102,664			97,322				322,443	279,398
Total segment operating expenses			(75,016)			(81,309)				(248,332)	(229,118)
Share of equity method investments adjusted EBITDA			697			496				2,202	1,783
Reportable segments adjusted EBITDA			28,345			16,509				76,313	52,063
UK [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue			91,555			74,855				259,783	212,679
Total segment operating expenses			(78,265)			(66,320)				(212,048)	(178,043)
Share of equity method investments adjusted EBITDA			450			187				928	579
Reportable segments adjusted EBITDA			13,740			8,722				48,663	35,215
Europe ROW [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue			65,681			54,471				146,877	106,055
Total segment operating expenses			(49,560)			(42,861)				(125,880)	(96,715)
Share of equity method investments adjusted EBITDA			1,410			1,295				4,135	3,320
Reportable segments adjusted EBITDA			17,531			12,905				25,132	12,660
Reportable Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue			259,900			226,648				729,103	598,132
Total segment operating expenses			(202,841)			(190,490)				(586,260)	(503,876)
Share of equity method investments adjusted EBITDA			2,557			1,978				7,265	5,682
Reportable segments adjusted EBITDA			59,616			38,136				150,108	99,938
Consolidated Adjusted EBITDA			48,779			27,671				114,710	62,017
Depreciation and amortization			24,516			26,971				74,229	72,490
Interest expense, net			18,799			18,453				59,527	52,948
Income tax expense (benefit)			4,208			3,013				5,386	3,070
EBITDA			(6,073)			(42,936)				79,389	(107,046)
Gain on sale of property and other, net			(7)			12				(596)	(1,529)
Share of income of profit method investments			(1,953)			(686)				(4,411)	(2,426)
Foreign exchange gain (loss), net			30,698			53,910				3,899	128,160
Pre-opening expenses	[3]		5,093			2,555				14,293	10,328
Non-cash rent			1,317			4,654	[4]			6,198	5,644	[4]
Deferred registration fees, net			(465)			489				(1,391)	1,393
Share of equity method investments adjusted EBITDA			2,557			1,978				7,265	5,682
Share-based compensation expense			(4,683)			(3,980)	[5]			(16,186)	(16,057)	[5]
Share-based compensation expense			4,683			3,980	[5]			16,186	16,057	[5]
Other expenses, net	[6]		783			4,693	[7]			1,676	5,754	[7]
Net income (loss)			(41,450)			(91,373)				(59,753)	(235,554)
All Other [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue			41,057			39,398				115,986	103,692
Total segment operating expenses			(43,796)			(39,505)				(124,742)	(109,338)
Share of equity method investments adjusted EBITDA			0			0				0	0
Reportable segments adjusted EBITDA			(2,739)			(107)				(8,756)	(5,646)
All Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segments adjusted EBITDA			$ 56,877			$ 38,029				$ 141,352	$ 94,292
[1] Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. Other expenses, net includes a $4 million share-based compensation expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented. The non-cash rent balance for the 39 weeks ended October 2, 2022 includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies – Basis of Presentation. Other expenses, net includes a $4 million share-based compensation and severance expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022. Represents other items included in operating expenses, which are outside the normal scope of the Company’s ordinary activities or non-cash, including expenses incurred in respect of membership credits of less than $ 1 million and less than $ 1 million for the 39 weeks ended October 1, 2023 and October 2, 2022 , respectively Other expenses, net includes a $4 million share-based compensation and severance expense incurred related to the departure of the former Chief Operating Officer of the Company for the 13 weeks and 39 weeks ended October 2, 2022. This balance is reported within Share-based compensation expense in the unaudited condensed consolidated statement of operations for the 13 and 39 weeks ended October 2, 2022.

Segments - Summary of Reconci_2

Segments - Summary of Reconciliation of Reportable Segment Adjusted EBITDA to Total Consolidated Segment Revenue (Parenthetical) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 30, 2023	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Share-Based Payment Arrangement, Expense	$ 2,000	$ 4,683	$ 7,778	$ 16,186	$ 19,855
Segment Operating Expenses		$ (246,637)	$ (229,995)	(711,002)	(613,214)
Membership Credit [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment Operating Expenses				$ 1,000	$ 1,000

Segments - Summary of Long-live

Segments - Summary of Long-lived Asset Information By Geographic Area (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Segment Reporting Information [Line Items]
Long-lived assets by geography	$ 1,794,160	$ 1,754,209
UNITED KINGDOM
Segment Reporting Information [Line Items]
Long-lived assets by geography	503,324	509,221
North America [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	935,430	901,505
Europe [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	303,880	297,247
Non-US [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	$ 51,526	$ 46,236

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 19, 2019	Sep. 30, 2023	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2023	Oct. 02, 2022	Oct. 01, 2022	Jan. 01, 2023	Sep. 15, 2022	Jun. 01, 2021	May 03, 2019
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset			$ 1,131,435		$ 1,131,435			$ 1,085,579
Operating Lease, Liability			1,301,851		1,301,851
Operating Leases, Rent Expense			37,000	$ 34,000	110,000	$ 99,000
Revenues			300,957	$ 266,046	$ 845,089	$ 701,824
Common Class A [Member]
Related Party Transaction [Line Items]
Share repurchase, shares		2,000,000		2,362,083		4,941,560
Share repurchase, value		$ 12,000		$ 15,000		$ 35,000	$ 50,000
Raycliff Capital LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date					Dec. 15, 2039
Operating Lease, Right-of-Use Asset			20,000		$ 20,000			21,000
Operating Lease, Liability			22,000		22,000			22,000
Operating Leases, Rent Expense			1,000	1,000	2,000	2,000
Lessee, Operating Lease, Term of Contract										19 years
Soho Works Limited [Member]
Related Party Transaction [Line Items]
Lease Expiration Date	Mar. 31, 2036
Operating Lease, Right-of-Use Asset			43,000		43,000			44,000
Operating Lease, Liability			55,000		55,000			56,000
Operating Leases, Rent Expense			2,000	2,000	$ 5,000	5,000
Lessee, Operating Lease, Term of Contract	15 years
Yucaipa Companies LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date					Mar. 31, 2040
Operating Lease, Right-of-Use Asset			17,000		$ 17,000			17,000
Operating Lease, Liability			21,000		21,000			21,000
Operating Leases, Rent Expense			$ 1,000	1,000	$ 2,000	2,000
Lessee, Operating Lease, Term of Contract			25 years		25 years
Management Fees Received			$ 2,000	3,000	$ 6,000	7,000
Due from related party, current			4,800		$ 4,800
Soho Ludlow Tenant LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date					May 31, 2046
Operating Lease, Right-of-Use Asset			8,000		$ 8,000			9,000
Operating Lease, Liability			15,000		15,000			15,000
Operating Leases, Rent Expense			1,000	1,000	1,000	1,000
Lessee, Operating Lease, Term of Contract											27 years
West Hollywood from GHWHI LLC Member
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset			64,000		64,000			65,000
Operating Lease, Liability			$ 68,000		$ 68,000			69,000
Operating leases, Renewal term			5 years		5 years
Operating lease base term			15 years		15 years
Operating Leases, Rent Expense			$ 1,000	1,000	$ 4,000	4,000
Lessee, Operating Lease, Term of Contract			25 years		25 years
Soho House Stockholm [Member]
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset			$ 26,000		$ 26,000			28,000
Operating Lease, Liability			26,000		26,000			28,000
Operating Leases, Rent Expense			$ 1,000		$ 2,000
Lessee, Operating Lease, Term of Contract			15 years		15 years
Le Vallauris [Member]
Related Party Transaction [Line Items]
Lease Expiration Date					Mar. 16, 2037
Operating Lease, Right-of-Use Asset			$ 6,000		$ 6,000			7,000
Operating Lease, Liability			7,000		7,000			7,000
Operating Leases, Rent Expense			$ 1,000	1,000	$ 1,000	1,000
Lessee, Operating Lease, Term of Contract			15 years		15 years
GHPSII LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date					Sep. 14, 2037
Operating Lease, Right-of-Use Asset			$ 14,000		$ 14,000			14,000
Operating Lease, Liability			14,000		14,000			$ 14,000
Operating Leases, Rent Expense			1,000	1,000	1,000	1,000
Lessee, Operating Lease, Term of Contract									15 years
Soho House Design Services [Member]
Related Party Transaction [Line Items]
Fees Received from Affiliates			1,000	3,000	1,000	8,000
Cost Received From Affiliates			1,000	2,000	1,000	4,000
Ned-Soho House, LLP
Related Party Transaction [Line Items]
Cost Reimbursements			2,000	1,000	4,000	2,000
Ned New York [Member]
Related Party Transaction [Line Items]
Management Fee Expense			1,000	$ 1,000	1,000	$ 1,000
Revenues			$ 1,000		$ 2,000

Related Party Transactions - Su

Related Party Transactions - Summary of Details Amounts Owed By (to) Equity Method Investees Due Within One Year (Detail) - USD ($) $ in Thousands	Oct. 01, 2023	Jan. 01, 2023
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	$ (4,921)	$ (3,489)
Soho House Toronto Partnership [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	720	1,015
Raycliff Red LLP [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(5,146)	(4,169)
Mirador Barcel S.L [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(925)	(499)
Little Beach House Barcelona S.L [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(281)	(313)
Mimea XXI S.L. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	$ 711	$ 477

Subsequent Events (Additional I

Subsequent Events (Additional Information) (Details) - Common Class A [Member] - USD ($) $ in Millions	2 Months Ended	9 Months Ended
	Nov. 30, 2023	Oct. 01, 2023
Subsequent Event [Line Items]
Stock repurchase program		$ 50
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member]
Subsequent Event [Line Items]
Shares issued for vesting of restricted stock units	279,261