Discontinued — last reported Q2 '21

Other

Loss Contingency Accrual

Chipotle Mexican Grill Loss Contingency Accrual decreased by 3.3% to $15.77M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 5.4%, from $14.96M to $15.77M. Over 4 years (FY 2020 to FY 2024), Loss Contingency Accrual shows a downward trend with a -22.2% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ4 2015
Last reportedQ2 2021

How to read this metric

An increase suggests rising legal or regulatory risks, while a decrease indicates the resolution or reduction of previously identified contingencies.

Detailed definition

This represents the amount of liabilities recorded on the balance sheet for legal or regulatory matters where a loss is...

Peer comparison

Standard accounting practice for loss contingencies; peers disclose this in legal proceedings footnotes.

Metric ID: other_loss_contingency_accrual_at_carrying_value

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Value$29.52M$33.08M$48.10M$25.38M$31.13M$20.23M$15.23M$15.97M$6.63M$7.38M$7.64M$21.59M$14.97M$14.96M$19.47M$21.23M$16.32M$15.77M
QoQ Change+12.1%+45.4%-47.2%+22.7%-35.0%-24.7%+4.9%-58.5%+11.3%+3.5%+182.6%-30.6%-0.1%+30.1%+9.1%-23.2%-3.3%
YoY Change+5.4%-38.9%-68.3%-37.1%-78.7%-63.5%-49.8%+35.2%+125.8%+102.6%+154.8%-1.6%+9.0%+5.4%
Range$6.63M$48.10M
CAGR-13.7%
Avg YoY Growth+7.2%
Median YoY Growth+1.9%
Current Streak2 quarters decline

Frequently Asked Questions

What is Chipotle Mexican Grill's loss contingency accrual?
Chipotle Mexican Grill (CMG) reported loss contingency accrual of $15.77M in Q3 2025.
How has Chipotle Mexican Grill's loss contingency accrual changed year-over-year?
Chipotle Mexican Grill's loss contingency accrual increased by 5.4% year-over-year, from $14.96M to $15.77M.
What is the long-term trend for Chipotle Mexican Grill's loss contingency accrual?
Over 4 years (2020 to 2024), Chipotle Mexican Grill's loss contingency accrual has grown at a -22.2% compound annual growth rate (CAGR), from $53.24M to $19.47M.
What does loss contingency accrual mean?
The amount of money the company has set aside on its balance sheet to cover probable legal or regulatory losses.