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El Pollo Loco LOCO Gift Card Liability — Contract With Customer Liability Current
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Where this comes from
Reported directly by El Pollo Loco in its filing.
Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityCurrent.
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 item | July 1, 2026 | December 31, 2025 |
|---|---|---|
| Accrued insurance | $11,375 | $11,987 |
| Accrued salaries and vacation | 10,039 | 11,070 |
| Accrued sales and property taxes | 4,602 | 6,408 |
| Gift card liability | 5,285 | 5,559 |
| Accrued advertising | — | 2,438 |
| Accrued income taxes payable | 559 | 1,567 |
| Loyalty rewards program liability | 1,309 | 1,106 |
| Deferred franchise and development fees | 549 | 546 |
Item 1.Financial Statements.
FAQ
- 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 $5.29M in Q2 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 10.2% year-over-year, from $4.8M to $5.29M.
- 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.
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