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El Pollo Loco LOCO Gift Card Liability — Contract With Customer Liability Revenue Recognized

Other product segments

Franchise
-$239K-55.2%

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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:ContractWithCustomerLiabilityRevenueRecognized.

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 revenue recognized?
El Pollo Loco (LOCO) reported gift card liability — contract with customer liability revenue recognized of $295K in Q1 2026.
How has El Pollo Loco's gift card liability — contract with customer liability revenue recognized changed year-over-year?
El Pollo Loco's gift card liability — contract with customer liability revenue recognized decreased by 21.3% year-over-year, from $375K to $295K.
What is the long-term trend for El Pollo Loco's gift card liability — contract with customer liability revenue recognized?
Over 4 years (2021 to 2025), El Pollo Loco's gift card liability — contract with customer liability revenue recognized has grown at a 53.9% compound annual growth rate (CAGR), from -$154K to $863K.
What does gift card liability — contract with customer liability revenue recognized mean?
This metric tracks the total revenue recognized during the reporting period resulting from the redemption of gift cards by customers. It quantifies the conversion of prepaid liabilities into actual sales as customers utilize their stored value at restaurant locations. This figure is a key indicator of the velocity at which prepaid customer balances are being realized as active revenue.