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LOCO · 10-Q filed August 7, 2026

LOCO earnings analysis

What we found in LOCO's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

El Pollo Loco reported Q2 revenue of $129.572 million and EPS of $0.30, representing year-over-year increases from $126 million and $0.24, respectively, although the supplied filing text does not provide current gross margin, operating margin, cash flow, balance-sheet cash, inventory or segment data. Liquidity improved as revolver borrowings fell to $30.0 million at quarter-end and $26.0 million by July 29, 2026, while the credit facility was extended to August 4, 2031. The filing provides no quantitative guidance and identifies variable-rate debt, commodity costs and inflation/labor expenses as continuing risks.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue and EPS Improved
Q2 revenue was $129.572 million, up from $126 million in Q2 2025 and $126 million in Q1 2026, while reported EPS was $0.30 versus $0.24 and $0.27, respectively.
Revolver Balance Declined
The company reduced borrowings under its revolver to $30.0 million as of July 1, 2026, after repaying $19.0 million during the quarter and $26.0 million during the first 26 weeks.
Additional Debt Paydown
Subsequent to quarter-end, the company repaid another $4.0 million, reducing revolver borrowings to $26.0 million as of July 29, 2026.
Credit Facility Extended
The $150.0 million credit facility was amended on August 4, 2026, extending its term to August 4, 2031.
Inflation Costs Largely Offset
Management stated that inflation-related cost increases have so far been substantially offset through menu pricing, menu-mix management, productivity improvements and other adjustments.
Controls Remained Effective
Disclosure controls and procedures were assessed as effective at the reasonable-assurance level as of July 1, 2026, with no material changes in internal control over financial reporting during the quarter.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Variable-Rate Debt Exposure
Borrowings bear interest at SOFR plus a margin of 1.25% to 2.25%; a 1.0% increase in the effective rate on revolver borrowings would increase annualized pre-tax interest expense by $0.3 million. The company had $30.0 million outstanding as of July 1, 2026.
Commodity Cost Volatility
Food commodity prices, including chicken, proteins, grains, produce, dairy products and cooking oil, can materially affect food and beverage costs. The company had no financial instruments hedging commodity risk and may be unable to pass through cost increases because of tariffs, natural disasters or other events.
Labor and Inflation Pressure
Inflation affects food, paper, construction, utility, labor, benefits and general and administrative costs; future increases may not be offset. Minimum-wage increases could also raise labor costs for the company’s substantial hourly workforce.
No Formal Risk-Factor Update
The filing states that there were no material changes from the risk factors in the December 31, 2025 Form 10-K. The $40.0 million repurchase authorization had no expiration date but may be modified, suspended or discontinued at any time, and no shares were repurchased under the program during the quarter.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.3
Guidance

What they said about what is next.

No quantitative revenue or EPS outlook was provided in the supplied 10-Q text; outlook was not updated in the filing.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 8, 2026
El Pollo Loco (LOCO) reported solid Q1 2026 earnings with revenue increasing to $126.2 million, above estimates of $122.1 million, and EPS of $0.28, exceeding expectations of $0.22. System-wide comparable restaurant…
10-K · March 13, 2026
El Pollo Loco (LOCO) presents a focused growth strategy built around its differentiated citrus‑marinated, fire‑grilled chicken concept, loyalty expansion and digital ordering. In 2025 it operated 503 restaurants (175…
10-Q · October 31, 2025
El Pollo Loco reported quarterly revenue of $121,520,000 (13 weeks ended September 24, 2025) vs $120,395,000 a year ago, and diluted EPS of $0.25 vs $0.21 a year ago. Operating income improved to $11,458,000 from…
10-Q · August 1, 2025
Q2 2025 revenue rose to $125.834M (+$3.658M, +3.0% vs Q2 2024) driven by franchising growth; operating income declined to $11.305M (≈9.0% operating margin) and net income fell to $7.107M (diluted EPS $0.24, down $0.01…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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