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Wingstop WING Advertising fund assets, restricted

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Other financials

Income statement

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Revenue$185.6M+6.4%
Gross profit$160.5M+7.1%
Operating income$54.6M+20.8%
Net income$31.3M+16.9%
EPS (diluted)$1.15+19.8%

Balance sheet

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Cash & equivalents$127.5M-44.1%
Total debt$1.3B+0.3%
Total equity-$773.0M-12.7%
Total assets$658.0M-7.1%

Cash flow

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Operating cash flow$6.9M+5.1%
CapEx$18.2M+26.8%
Free cash flow$43.7M+153%

Valuation

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Market cap$3.18B-66.1%
Enterprise value$4.32B-58.5%
P/E27.3×-27.4×
P/S4.4×-9.6×

Profitability

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Gross margin86.3%+0.5pp
Operating margin27.9%+3.2pp
Net margin16.2%-9.5pp
FCF margin19.7%+4.6pp

Returns & leverage

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Return on equity-16%
Debt / equity-1.6×
Current ratio-1.4×

Where this comes from

Reported directly by Wingstop in its filing.

Tagged under the XBRL concept wing:AdvertisingFundAssetsRestricted.

The source filing: Wingstop’s 10-Q, filed July 29, 2026.

Filed
Jul 29, 2026, 4:00 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-050580
Line itemJune 27,2026December 27,2025
Restricted cash25,99425,994
Accounts receivable, net25,10820,823
Prepaid expenses and other current assets10,1307,956
Advertising fund assets, restricted19,63016,143
Total current assets208,317267,488
Property and equipment, net153,075130,581
Operating lease assets49,38048,637
Goodwill83,87583,875

Item 1. Financial Statements

FAQ

What is Wingstop's advertising fund assets, restricted?
Wingstop (WING) reported advertising fund assets, restricted of $19.63M in Q2 2026.
How has Wingstop's advertising fund assets, restricted changed year-over-year?
Wingstop's advertising fund assets, restricted decreased by 6.7% year-over-year, from $21.03M to $19.63M.
What is the long-term trend for Wingstop's advertising fund assets, restricted?
Over 5 years (2020 to 2025), Wingstop's advertising fund assets, restricted has grown at a -0.4% compound annual growth rate (CAGR), from $16.49M to $16.14M.
What does advertising fund assets, restricted mean?
This represents cash and cash equivalents held by the company that are legally restricted for use solely in advertising and marketing initiatives. These funds are typically collected from franchisees and must be deployed for brand-level promotional activities rather than general corporate operations. Monitoring this balance provides insight into the liquidity available to support future system-wide marketing campaigns.

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