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Wingstop WING Restaurants Segment — Cost of Sales

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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 us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization.

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 itemThirteen Weeks Ended / June 27,2026Thirteen Weeks Ended / June 28,2025Twenty-Six Weeks Ended / June 27,2026Twenty-Six Weeks Ended / June 28,2025
Company-owned restaurant sales34,18432,47867,17062,525
Total revenue185,564174,329369,289345,423
Costs and expenses:
Cost of sales (1)25,06824,40549,78447,240
Advertising expenses68,41765,533135,728131,328
Selling, general and administrative30,23632,93764,68564,377
Depreciation and amortization7,2126,22014,05312,448
Loss on disposal of assets6,535

Item 1. Financial Statements

FAQ

What is Wingstop's restaurants segment — cost of sales?
Wingstop (WING) reported restaurants segment — cost of sales of $25.07M in Q2 2026.
How has Wingstop's restaurants segment — cost of sales changed year-over-year?
Wingstop's restaurants segment — cost of sales increased by 2.7% year-over-year, from $24.41M to $25.07M.
What does restaurants segment — cost of sales mean?
The aggregate direct costs incurred to generate revenue within the restaurant segment, including food, labor, and packaging. This metric is critical for calculating the segment's gross margin and overall operational profitability.

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