Wingstop Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 27, 2025	Dec '24 Dec 28, 2024	Dec '23 Dec 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 25, 2021
Cash & Equivalents	196.57	315.91	90.22	184.5	48.58
Cash & Short-Term Investments	196.57	315.91	90.22	184.5	48.58
Cash Growth	-37.78%	250.17%	-51.10%	279.75%	18.91%
Accounts Receivable	17.81	16.22	11.03	7.42	5.08
Other Receivables	3.01	3.45	1.38	2.04	3.03
Receivables	20.82	19.66	12.41	9.46	8.11
Inventory	-	-	-	0.39	0.48
Prepaid Expenses	7.96	6.52	4.95	2.74	2.53
Restricted Cash	31.88	43.66	29.46	21.22	6.32
Other Current Assets	10.26	9.86	7.31	8.37	4.12
Total Current Assets	267.49	395.62	144.34	226.67	70.15
Property, Plant & Equipment	179.22	175	110.38	82.46	69.54
Long-Term Investments	87.16	8.51	-	-	-
Goodwill	83.88	74.72	67.71	62.51	56.88
Other Intangible Assets	56.87	52.07	48.68	46.11	46.24
Other Long-Term Assets	18.79	10.34	6.71	6.43	6.4
Total Assets	693.41	716.25	377.83	424.19	249.2
Accounts Payable	12.85	6.94	4.73	5.22	5.41
Accrued Expenses	58.96	73.48	59.05	35.17	25.01
Current Portion of Long-Term Debt	-	-	-	7.3	-
Current Portion of Leases	3.23	1.06	2.38	2.28	2.44
Current Income Taxes Payable	-	-	-	6.4	1.81
Current Unearned Revenue	6.93	5.96	4.85	6.04	5.01
Total Current Liabilities	81.97	87.44	71	62.41	39.68
Long-Term Debt	1,209	1,206	712.33	706.85	469.39
Long-Term Leases	58.08	58.17	17.81	14.34	13.79
Long-Term Unearned Revenue	47.72	38.88	30.15	27.05	28.02
Long-Term Deferred Tax Liabilities	33.14	1.09	3.72	4.18	7.43
Other Long-Term Liabilities	0.17	0.06	0.19	0.22	0.41
Total Liabilities	1,430	1,392	835.19	815.05	558.73
Common Stock	0.28	0.29	0.29	0.3	0.3
Additional Paid-In Capital	1.53	1.57	2.68	2.8	0.46
Retained Earnings	-744.92	-676.94	-459.99	-393.32	-310.03
Comprehensive Income & Other	6.35	-0.5	-0.34	-0.64	-0.26
Shareholders' Equity	-736.76	-675.59	-457.37	-390.86	-309.53
Total Liabilities & Equity	693.41	716.25	377.83	424.19	249.2
Total Debt	1,270	1,265	732.51	730.77	485.62
Net Cash (Debt)	-1,074	-949.52	-642.3	-546.28	-437.04
Net Cash Per Share	-38.25	-32.31	-21.51	-18.23	-14.60
Filing Date Shares Outstanding	27.48	28.66	29.34	29.93	29.84
Total Common Shares Outstanding	27.48	28.66	29.34	29.93	29.84
Working Capital	185.52	308.18	73.34	164.26	30.47
Book Value Per Share	-26.81	-23.57	-15.59	-13.06	-10.37
Tangible Book Value	-877.51	-802.37	-573.75	-499.48	-412.65
Tangible Book Value Per Share	-31.93	-27.99	-19.56	-16.69	-13.83
Land	-	2.83	2.83	2.83	2.83
Buildings	-	15.77	15.77	15.77	15.77
Machinery	27.04	21.9	41.27	33.41	27.67
Construction In Progress	37.44	15.09	46.68	23.01	12.99
Leasehold Improvements	35.01	37.56	26.6	23.3	18.05

Source: S&P Global Market Intelligence. Standard template. Financial Sources.