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NON-CONTROLLING INTERESTS (Tables)
9 Months Ended
Sep. 27, 2023
Noncontrolling Interest [Abstract]  
Schedule of Ownership Interests in SSE Holdings
The following table summarizes the ownership interest in SSE Holdings:
September 27, 2023December 28, 2022
LLC InterestsOwnership %LLC InterestsOwnership %
Number of LLC Interests held by Shake Shack Inc.39,466,268 93.3 %39,284,998 93.2 %
Number of LLC Interests held by non-controlling interest holders2,834,513 6.7 %2,869,513 6.8 %
Total LLC Interests outstanding42,300,781 100.0 %42,154,511 100.0 %
Noncontrolling Interest, Ownership Percentages
Thirteen Weeks EndedThirty-Nine Weeks Ended
September 27
2023
September 28
2022
September 27
2023
September 28
2022
Non-controlling interest holders' weighted average ownership percentages6.7 %6.8 %6.7 %6.9 %
Schedule of Non-Controlling Interest
The following table summarizes the effects of changes in ownership of SSE Holdings on the Company's equity:
Thirteen Weeks EndedThirty-Nine Weeks Ended
September 27
2023
September 28
2022
September 27
2023
September 28
2022
Net income (loss) attributable to Shake Shack Inc.$7,627 $(2,024)$13,041 $(13,374)
Other comprehensive income (loss):
Unrealized gain (loss) on foreign currency translation adjustment— (3)(2)
Transfers (to) from non-controlling interests:
Increase in additional paid-in capital as a result of the redemption of LLC Interests71 265 313 
Decrease in additional paid-in capital as a result of activity under its stock compensation plan and the related income tax effects(469)(182)(3,023)(2,790)
Total effect of changes in ownership interest on equity (loss) attributable to Shake Shack Inc.$7,230 $(2,199)$10,280 $(15,853)
Redemption of LLC Interests
The following table summarizes the LLC Interests activity:
Thirteen Weeks EndedThirty-Nine Weeks Ended
September 27
2023
September 28
2022
September 27
2023
September 28
2022
LLC Interests activity under the Company's stock compensation plan
Number of LLC Interests received by Shake Shack Inc.7,022 11,029 146,270 85,228 
Redemption and acquisition of LLC Interests
Number of LLC Interests redeemed by non-controlling interest holders10,000 2,000 35,000 52,074 
Number of LLC Interests received by Shake Shack Inc.10,000 2,000 35,000 52,074 
Issuance of Class A common stock
Shares of Class A common stock issued in connection with redemptions of LLC Interests10,000 2,000 35,000 52,074 
Cancellation of Class B common stock
Shares of Class B common stock surrendered and canceled10,000 2,000 35,000 52,074