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El Pollo Loco LOCO Gift Card Liability — Contract With Customer Liability Current

Other product segments

Franchise
$6.15M-7.3%

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ZUMZGift Cards — Deferred Revenue
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PTLOGift Card — Gift card liability
$5.02M+0.3%

Other financials

Income statement

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Revenue$126.2M+5.9%
Operating income$12.2M+36.2%
Net income$8.2M+48.8%
EPS (diluted)$0.27+42.1%

Balance sheet

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Cash & equivalents$3.9M-9.8%
Total debt$189.1M+0.2%
Total equity$302.5M+13.8%
Total assets$609.1M+3.2%

Cash flow

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Operating cash flow$13.0M+175%
CapEx$10.2M+202%
Free cash flow$2.8M+105%

Valuation

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Market cap$494.9M+47.0%
Enterprise value$680.09M+30.5%
P/E17×+3.6×
P/S+0.3×

Profitability

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Operating margin9.1%+0.6pp
Net margin5.9%+0.6pp
FCF margin5.4%+0.8pp

Returns & leverage

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Return on equity10.3%+0.6pp
Debt / equity0.6×-0.1×
Current ratio0.3×0.0×

Where this comes from

Reported directly by El Pollo Loco in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityCurrent.

The official record: El Pollo Loco’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is El Pollo Loco's gift card liability — contract with customer liability current?
El Pollo Loco (LOCO) reported gift card liability — contract with customer liability current of $5.16M in Q1 2026.
How has El Pollo Loco's gift card liability — contract with customer liability current changed year-over-year?
El Pollo Loco's gift card liability — contract with customer liability current increased by 8.8% year-over-year, from $4.74M to $5.16M.
What is the long-term trend for El Pollo Loco's gift card liability — contract with customer liability current?
Over 4 years (2021 to 2025), El Pollo Loco's gift card liability — contract with customer liability current has grown at a 6.7% compound annual growth rate (CAGR), from $15.36M to $19.92M.
What does gift card liability — contract with customer liability current mean?
This metric represents the outstanding balance of unredeemed gift cards issued to customers that are expected to be recognized as revenue within the next twelve months. It serves as a measure of deferred revenue and reflects the company's future obligation to provide goods or services to customers who have already paid. Monitoring this balance provides insight into consumer demand and the company's ability to drive future foot traffic through prepaid loyalty programs.