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El Pollo Loco LOCO Franchise — Contract With Customer Liability Revenue Recognized

Other product segments

Gift Card Liability
$244K-9.0%

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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$461.7M+51.9%
Enterprise value$637.93M+31.7%
P/E13.2×+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:ContractWithCustomerLiabilityRevenueRecognized.

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

Filed
Aug 7, 2026, 5:17 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001606366-26-000047

FAQ

What is El Pollo Loco's franchise — contract with customer liability revenue recognized?
El Pollo Loco (LOCO) reported franchise — contract with customer liability revenue recognized of $626K in Q2 2026.
How has El Pollo Loco's franchise — contract with customer liability revenue recognized changed year-over-year?
El Pollo Loco's franchise — contract with customer liability revenue recognized increased by 31.0% year-over-year, from $478K to $626K.
What is the long-term trend for El Pollo Loco's franchise — contract with customer liability revenue recognized?
Over 4 years (2021 to 2025), El Pollo Loco's franchise — contract with customer liability revenue recognized has grown at a 14.0% compound annual growth rate (CAGR), from $680K to $1.15M.
What does franchise — contract with customer liability revenue recognized mean?
This metric tracks the portion of deferred franchise revenue that has been recognized in the income statement during the reporting period. It signifies the conversion of contractual obligations into realized earnings as services are performed. This is a key measure of the timing and pace at which franchise-related income is realized.

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