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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
$ in Thousands
 3 Months Ended
Mar. 30, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 3,990 $ 5,344
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 7,040 6,944
Amortization of debt issuance costs and discount 176 190
Loss on sales of assets 61 76
Equity-based compensation 1,950 2,827
Deferred income tax expense (benefit) 1,360 (1,137)
Tax Receivable Agreement liability adjustment (647) (561)
Gift card breakage (301) (300)
Changes in operating assets and liabilities:    
Accounts receivable 527 (179)
Receivables from related parties (8) (37)
Inventories 1,240 223
Other current assets (897) 1,228
Operating lease assets 2,383 2,213
Accounts payable (6,876) (3,500)
Accrued expenses and other liabilities (227) (3,792)
Operating lease liabilities (975) (1,025)
Deferred lease incentives 0 942
Other assets and liabilities 654 (379)
NET CASH PROVIDED BY OPERATING ACTIVITIES 9,450 9,077
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of property and equipment (19,040) (16,939)
NET CASH USED IN INVESTING ACTIVITIES (19,040) (16,939)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from short-term debt, net 48,000 17,000
Payments of long-term debt (38,750) (1,875)
Proceeds from equity offering, net of underwriting discounts 0 114,960
Repurchase of outstanding equity / Portillo's OpCo units 0 (114,960)
Distributions paid to non-controlling interest holders (1,291) (838)
Proceeds from stock option exercises 587 632
Employee withholding taxes related to net settled equity awards (61) (12)
Proceeds from Employee Stock Purchase Plan purchases 114 130
Payments of Tax Receivable Agreement liability (7,686) (4,429)
Payment of deferred financing costs (1,263) 0
NET CASH (USED IN) PROVIDED BY IN FINANCING ACTIVITIES (350) 10,608
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH (9,940) 2,746
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF THE PERIOD 22,876 10,438
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH AT END OF THE PERIOD 12,936 13,184
SUPPLEMENTAL CASH FLOW INFORMATION    
Interest paid 6,158 6,282
Income tax paid 0 0
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Accrued capital expenditures 8,007 12,402
Establishment of liabilities under Tax Receivable Agreement $ 0 $ 33,690