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NON-CONTROLLING INTERESTS (Tables)
3 Months Ended
Mar. 31, 2024
Noncontrolling Interest [Abstract]  
Schedule of LLC Interest Ownership by Portillo's Inc. and Pre-IPO LLC Members
The following table summarizes the LLC interest ownership by Portillo's Inc. and pre-IPO LLC members:
March 31, 2024December 31, 2023
LLC UnitsOwnership %LLC UnitsOwnership %
Portillo's Inc.61,561,592 84.1 %55,502,375 76.1 %
pre-IPO LLC Members11,640,555 15.9 %17,472,926 23.9 %
Total73,202,147 100.0 %72,975,301 100.0 %
Schedule of Effects of Changes in Ownership in Portillo's OpCo on the Company’s Equity
The following table summarizes the effects of changes in ownership in Portillo's OpCo on the Company’s equity (in thousands):

Quarter Ended
March 31, 2024March 26, 2023
Net income (loss) attributable to Portillo's Inc.
$4,562 $(514)
Activity under equity-based compensation plans813 711 
Non-controlling interest adjustment46,475 43,736 
Redemption of LLC Units(58)(59)
Establishment of liabilities under Tax Receivable Agreement and related changes to deferred tax assets associated with increases in tax basis(15,913)(12,493)
Total effect of changes in ownership interest on equity attributable to Portillo's Inc. $35,879 $31,381