El Pollo Loco Holdings Inc 2024年度报告

(Mark one) ☒ANNUAL REPORT PURSUANT TO SECTION13 OR 15(D)OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscalyear endedDecember25, 2024or☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(D)OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period fromtoCommission file number001-36556 EL POLLO LOCO HOLDINGS, INC. (Exact name of registrant as specified in its charter) Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act.Yes☐No☒ Indicate by check mark if the registrant is not required to file reports pursuant to Section13 or Section15(d)of the Act.Yes☐No☒ Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934 during thepreceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T(§ 232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule12b-2 of theExchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revisedfinancial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control overfinancial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect thecorrection of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of theregistrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Act).Yes☐No☒ As of June26, 2024, the last business day of the registrant’s most recently completed second fiscal quarter, the aggregate market value of the registrant’s common equityheld by non-affiliates was approximately $140.0million.As of February 28, 2025, there were29,777,207shares of the registrant’s common stock outstanding. DOCUMENTS INCORPORATED BY REFERENCE PartIII hereof incorporates by reference certain portions of the registrant’s definitive proxy statement for its 2025 annual meeting of stockholders to be filed not laterthan 120days after the end of the registrant’s 2024 fiscalyear. TABLE OFCONTENTS PARTI Item1. Business3Item1A. Risk Factors12Item1B. Unresolved Staff Comments28Item1C. Cybersecurity28Item2. Properties29Item3. Legal Proceedings30Item4. Mine Safety Disclosures30 PARTII Item5. Market for Registrant’s Common Equity, Related Stockholder Matters and IssuerPurchases of Equity Securities30Item6.[Reserved]32Item7. Management’s Discussion and Analysis of Financial Condition and Results ofOperations32Item7A. Quantitative and Qualitative Disclosures About Market Risk53Item8. Financial Statements and Supplementary Data54Item9. Changes in and Disagreements with Accountants on Accounting and FinancialDisclosure91Item9A. Controls and Procedures91Item9B. Other Information94Item9C.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections94 PARTIII Item10. Directors, Executive Officers and Corporate Governance95Item11. Executive Compensation95Item12. Security Ownership of Certain Beneficial Owners and Management and RelatedStockholder Matters95Item13. Certain Relationships and Related Transactions, and Director Independence95Item14. Principal Accountant Fees and Services95 PARTIV Item15. Exhibits and Financial Statement Schedules96Item16. Form10-K Summary99Signatures100 FORWARD-LOOKING STATEMENTS This Annual Report on Form 10-K (“Annual Report”) contains forward-looking statements that aresubject to risks and uncertainties. All statements other than statements of historical fact included inthis Annual Report are forward-looking statements. Forward-looking statements discuss our currentexpectations a