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El Pollo Loco LOCO Accrued Expenses

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Other financials

Income statement

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Revenue$129.6M+3.0%
Operating income$18.7M+65.3%
Net income$12.8M+80.2%
EPS (diluted)$0.43+79.2%

Balance sheet

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Cash & equivalents$13.3M+47.8%
Total debt$189.5M0.0%
Total equity$317.0M+15.6%
Total assets$618.8M+3.7%

Cash flow

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Operating cash flow$31.7M+124%
CapEx$8.5M+68.3%
Free cash flow$23.3M+156%

Valuation

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Market cap$462.92M+51.9%
Enterprise value$639.15M+31.7%
P/E13.3×+1.0×
P/S0.9×+0.3×

Profitability

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Operating margin10.5%+2.3pp
Net margin7%+1.8pp
FCF margin8.2%+3.9pp

Returns & leverage

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Return on equity11.8%+2.3pp
Debt / equity0.6×-0.1×
Current ratio0.4×+0.1×

Where this comes from

Reported directly by El Pollo Loco in its filing.

Tagged under the XBRL concept us-gaap:OtherLiabilitiesCurrent.

The source filing: El Pollo Loco’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 5:17 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001606366-26-000047
Line itemJuly 1, 2026December 31, 2025
Current portion of obligations under finance leases$109$142
Current portion of obligations under operating leases18,33417,616
Accounts payable18,82315,668
Other accrued expenses and current liabilities47,27245,653
Total current liabilities84,53879,079
Revolver loan30,00051,000
Obligations under finance leases, net of current portion1,3351,436
Obligations under operating leases, net of current portion169,624170,812

Item 1.Financial Statements.

FAQ

What is El Pollo Loco's accrued expenses?
El Pollo Loco (LOCO) reported accrued expenses of $47.27M in Q2 2026.
How has El Pollo Loco's accrued expenses changed year-over-year?
El Pollo Loco's accrued expenses increased by 283.7% year-over-year, from $12.32M to $47.27M.
What is the long-term trend for El Pollo Loco's accrued expenses?
Over 5 years (2020 to 2025), El Pollo Loco's accrued expenses has grown at a 35.0% compound annual growth rate (CAGR), from $10.17M to $45.65M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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