0000001 - Document - COVER PAGE link:presentationLink link:calculationLink link:definitionLink 0000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 0000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0000004 - Statement - CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 0000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 0000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) link:presentationLink link:calculationLink link:definitionLink 0000007 - Disclosure - DESCRIPTION OF BUSINESS link:presentationLink link:calculationLink link:definitionLink 0000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 0000009 - Disclosure - REVENUE RECOGNITION link:presentationLink link:calculationLink link:definitionLink 0000010 - Disclosure - INVENTORIES link:presentationLink link:calculationLink link:definitionLink 0000011 - Disclosure - PROPERTY & EQUIPMENT, NET link:presentationLink link:calculationLink link:definitionLink 0000012 - Disclosure - GOODWILL & INTANGIBLE ASSETS link:presentationLink link:calculationLink link:definitionLink 0000013 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS link:presentationLink link:calculationLink link:definitionLink 0000014 - Disclosure - DEBT link:presentationLink link:calculationLink link:definitionLink 0000015 - Disclosure - LEASES link:presentationLink link:calculationLink link:definitionLink 0000016 - Disclosure - NON-CONTROLLING INTERESTS link:presentationLink link:calculationLink link:definitionLink 0000017 - Disclosure - EQUITY-BASED COMPENSATION link:presentationLink link:calculationLink link:definitionLink 0000018 - Disclosure - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 0000019 - Disclosure - EARNINGS PER SHARE link:presentationLink link:calculationLink link:definitionLink 0000020 - Disclosure - CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 0000021 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 0000022 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 0000023 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 0000024 - Disclosure - REVENUE RECOGNITION (Tables) link:presentationLink link:calculationLink link:definitionLink 0000025 - Disclosure - INVENTORIES (Tables) link:presentationLink link:calculationLink link:definitionLink 0000026 - Disclosure - PROPERTY & EQUIPMENT, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 0000027 - Disclosure - GOODWILL & INTANGIBLE ASSETS (Tables) link:presentationLink link:calculationLink link:definitionLink 0000028 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 0000029 - Disclosure - DEBT (Tables) link:presentationLink link:calculationLink link:definitionLink 0000030 - Disclosure - LEASES (Tables) link:presentationLink link:calculationLink link:definitionLink 0000031 - Disclosure - NON-CONTROLLING INTERESTS (Tables) link:presentationLink link:calculationLink link:definitionLink 0000032 - Disclosure - EQUITY-BASED COMPENSATION (Tables) link:presentationLink link:calculationLink link:definitionLink 0000033 - Disclosure - EARNINGS PER SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 0000034 - Disclosure - RELATED PARTY TRANSACTIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 0000035 - Disclosure - DESCRIPTION OF BUSINESS (Details) link:presentationLink link:calculationLink link:definitionLink 0000036 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) link:presentationLink link:calculationLink link:definitionLink 0000037 - Disclosure - REVENUE RECOGNITION - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 0000038 - Disclosure - REVENUE RECOGNITION - Gift Card Liability (Details) link:presentationLink link:calculationLink link:definitionLink 0000039 - Disclosure - INVENTORIES (Details) link:presentationLink link:calculationLink link:definitionLink 0000040 - Disclosure - PROPERTY & EQUIPMENT, NET (Details) link:presentationLink link:calculationLink link:definitionLink 0000041 - Disclosure - GOODWILL & INTANGIBLE ASSETS - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 0000042 - Disclosure - GOODWILL & INTANGIBLE ASSETS - Schedule of Intangible Assets, Net (Details) link:presentationLink link:calculationLink link:definitionLink 0000042 - Disclosure - GOODWILL & INTANGIBLE ASSETS - Schedule of Intangible Assets, Net (Details) link:presentationLink link:calculationLink link:definitionLink 0000043 - Disclosure - GOODWILL & INTANGIBLE ASSETS - Future Amortization Expense (Details) link:presentationLink link:calculationLink link:definitionLink 0000044 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 0000045 - Disclosure - DEBT - Schedule of Debt (Details) link:presentationLink link:calculationLink link:definitionLink 0000045 - Disclosure - DEBT - Schedule of Debt (Details) link:presentationLink link:calculationLink link:definitionLink 0000046 - Disclosure - DEBT - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 0000047 - Disclosure - LEASES - Balance Sheet Classification of Lease Assets and Liabilities (Details) link:presentationLink link:calculationLink link:definitionLink 0000048 - Disclosure - LEASES - Components of Lease Expense (Details) link:presentationLink link:calculationLink link:definitionLink 0000049 - Disclosure - LEASES - Schedule of Lease Terms and Discount Rates (Details) link:presentationLink link:calculationLink link:definitionLink 0000050 - Disclosure - LEASES - Supplemental Cash Flow Information (Details) link:presentationLink link:calculationLink link:definitionLink 0000051 - Disclosure - LEASES - Maturities of Operating and Financing Lease Liabilities (Details) link:presentationLink link:calculationLink link:definitionLink 0000051 - Disclosure - LEASES - Maturities of Operating and Financing Lease Liabilities (Details) link:presentationLink link:calculationLink link:definitionLink 0000052 - Disclosure - LEASES - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 0000053 - Disclosure - NON-CONTROLLING INTERESTS - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 0000054 - Disclosure - NON-CONTROLLING INTERESTS - Schedule of LLC Interest Ownership by Portillo's Inc. and Pre-IPO LLC Members (Details) link:presentationLink link:calculationLink link:definitionLink 0000055 - Disclosure - NON-CONTROLLING INTERESTS - Changes in Ownership in Portillo's OpCo on the Company’s Equity (Details) link:presentationLink link:calculationLink link:definitionLink 0000056 - Disclosure - EQUITY-BASED COMPENSATION - Stock-Based Compensation Expense (Details) link:presentationLink link:calculationLink link:definitionLink 0000057 - Disclosure - EQUITY-BASED COMPENSATION - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 0000058 - Disclosure - INCOME TAXES (Details) link:presentationLink link:calculationLink link:definitionLink 0000059 - Disclosure - EARNINGS PER SHARE - Schedule of Basic and Diluted Earnings (Loss) per Share (Details) link:presentationLink link:calculationLink link:definitionLink 0000060 - Disclosure - EARNINGS PER SHARE - Schedule of Units Excluded from Calculation of Diluted Earnings per Share (Details) link:presentationLink link:calculationLink link:definitionLink 0000061 - Disclosure - RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 0000062 - Disclosure - SUBSEQUENT EVENTS (Details) link:presentationLink link:calculationLink link:definitionLink