El Pollo Loco Holdings Inc 2026年季度报告 El Pollo Loco Holdings Inc 2026年季度报告

For the quarterly period ended April1,2026 (714) 599-5000(Registrant’s telephone number, including area code)N/A(Former name, former address and former fiscalyear, if changed since last report) Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the SecuritiesExchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports), Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period that the Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller Item1.Legal Proceedings38Item1A.Risk Factors38Item2.Unregistered Sales of Equity Securities and Use of Proceeds38Item3.Defaults Upon Senior Securities38Item4.Mine Safety Disclosures38Item5.Other Information38Item6.Exhibits39Signatures40 PARTI. FINANCIAL INFORMATION EL POLLO LOCO HOLDINGS, INC.CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) EL POLLO LOCO HOLDINGS,INC.CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) (Amounts in thousands) EL POLLO LOCO HOLDINGS, INC.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) 1.BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Overview El Pollo Loco Holdings, Inc. (“Holdings” or the Company) is a Delaware corporation headquarteredin Costa Mesa, California. Holdings and its direct and indirect subsidiaries are collectively referred toherein as the “Company.” The Company’s activities are conducted principally through its indirect wholly-owned subsidiary, El Pollo Loco, Inc. (“EPL”), which develops, franchises, licenses, and operates quick-service restaurants under the name El Pollo Loco®. The Company’s restaurants, which are locatedprincipally in California but also in Arizona, Colorado, Louisiana, Nevada, New Mexico, Texas, Utah, andWashington, specialize in fire-grilling citrus-marinated chicken in a wide variety of contemporary Mexicanand LA-inspired entrees, including specialty chicken burritos, chicken quesadillas, chicken tostada salads, Holdings has no material assets or operations. Holdings and Holdings’ direct subsidiary, EPLIntermediate, Inc. (“Intermediate”), guarantee EPL’s 2022 Revolver (See Note5,Long-Term Debt,below)on a full and unconditional basis and Intermediate has no subsidiaries other than EPL. EPL is a separateand distinct legal entity, and has no obligation to make funds available to Intermediate. EPL and The Company operates as one operating segment. All significant revenues relate to retail sales of food and beverages through either company-operated or franchised-operated restaurants. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company havebeen prepared in accordance with accounting principles generally accepted in the United States of America(“U.S. GAAP”) for interim financial statements and pursuant to the rules and regulations of the Securitiesand Exchange Commission (“SEC”). In the opinion of management, the accompanying unauditedcondensedconsolidated financial statements reflect all adjustments consisting of normal recurringadjustments necessary for a fair statement of the Company’s condensed consolidated financial position and The Company uses a 52- or 53-week fiscal year ending on the last Wednesday of each calendar year.In a 52-week fiscal year, each quarter includes 13 weeks of operations. In a 53-week fiscal year, the first,second and third quarters each include 13 weeks of operations, and the fourth quarter includes 14 weeks ofoperations. Approximately every five or six years, a 53-week fiscal year occurs. Fiscal 2026 is a 52-week Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of Holdingsand its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in Table of Contents Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAPrequires management to make estimates and assumptions that affect the reported amounts of assets andliabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidatedfinancial statements and revenue and expenses during the periods reported. Actual results could materially Liquidity The Company’s principal liquidity and capital requirements are new restaurants, existing restaurantcapital investments (remodels and maintenance), interest payments on its debt, lease obligations andworking capital and general corporate needs. As of April1,2026, the