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SHARE-BASED COMPENSATION	3 Months Ended
SHARE-BASED COMPENSATION	Mar. 27, 2022
Share-based Payment Arrangement [Abstract]
Share-based Compensation	SHARE-BASED COMPENSATION Effective September 30, 2017, the Company adopted the 2017 Omnibus Equity Incentive Plan (the “Plan”). The Plan was amended and restated on October 19, 2021. The Plan is a comprehensive incentive compensation plan under which the Company can grant equity-based and other incentive awards to officers, employees and directors of, and consultants and advisers to, FAT Brands Inc. and its subsidiaries. The Plan provides a maximum of 4,000,000 shares available for grant. The Company has periodically issued stock options under the Plan. All of the stock options issued by the Company to date have included a vesting period of three years, with one-third of each grant vesting annually. As of March 27, 2022, there were 2,748,436 stock options outstanding with a weighted average exercise price of $10.56. The Company recognized share-based compensation expense in the amount of $2.1 million and $37,000, during the thirteen weeks ended March 27, 2022 and March 28, 2021, respectively. As of March 27, 2022, there remains $11.6 million of related share-based compensation expense relating to non-vested grants, which will be recognized over the remaining vesting period, subject to future forfeitures.