Wingstop Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 27, 2025	Dec '24 Dec 28, 2024	Dec '23 Dec 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 25, 2021	Dec '20 Dec 26, 2020
Cash & Equivalents	237.64	315.91	90.22	184.5	48.58	40.86
Cash & Short-Term Investments	237.64	315.91	90.22	184.5	48.58	40.86
Cash Growth	183.05%	250.17%	-51.10%	279.75%	18.91%	217.99%
Accounts Receivable	19.42	16.22	11.03	7.42	5.08	4.04
Other Receivables	-	3.45	1.38	2.04	3.03	4.49
Receivables	19.42	19.66	12.41	9.46	8.11	8.53
Inventory	-	-	-	0.39	0.48	0.4
Prepaid Expenses	14.67	6.52	4.95	2.74	2.53	1.53
Restricted Cash	34.98	43.66	29.46	21.22	6.32	4.82
Other Current Assets	13.49	9.86	7.31	8.37	4.12	16.49
Total Current Assets	320.2	395.62	144.34	226.67	70.15	72.62
Property, Plant & Equipment	165.5	175	110.38	82.46	69.54	34.24
Long-Term Investments	83.76	-	-	-	-	-
Goodwill	79.21	74.72	67.71	62.51	56.88	53.69
Other Intangible Assets	32.7	52.07	48.68	46.11	46.24	49.33
Other Long-Term Assets	39.65	18.85	6.71	6.43	6.4	1.68
Total Assets	721.03	716.25	377.83	424.19	249.2	211.57
Accounts Payable	11	6.94	4.73	5.22	5.41	3.66
Accrued Expenses	22.48	73.48	59.05	35.17	25.01	36.25
Current Portion of Long-Term Debt	-	-	-	7.3	-	3.6
Current Portion of Leases	2.96	1.06	2.38	2.28	2.44	2.39
Current Income Taxes Payable	-	-	-	6.4	1.81	-
Current Unearned Revenue	-	5.96	4.85	6.04	5.01	4.58
Total Current Liabilities	78.98	87.44	71	62.41	39.68	50.47
Long-Term Debt	1,208	1,206	712.33	706.85	469.39	466.93
Long-Term Leases	58.32	58.17	17.81	14.34	13.79	5.48
Long-Term Unearned Revenue	46.72	38.88	30.15	27.05	28.02	24.96
Long-Term Deferred Tax Liabilities	31.16	1.09	3.72	4.18	7.43	4.48
Other Long-Term Liabilities	0.11	0.06	0.19	0.22	0.41	0.55
Total Liabilities	1,424	1,392	835.19	815.05	558.73	552.88
Common Stock	0.28	0.29	0.29	0.3	0.3	0.3
Additional Paid-In Capital	1.07	1.57	2.68	2.8	0.46	0.42
Retained Earnings	-709.68	-676.94	-459.99	-393.32	-310.03	-342.03
Comprehensive Income & Other	5.72	-0.5	-0.34	-0.64	-0.26	-
Shareholders' Equity	-702.62	-675.59	-457.37	-390.86	-309.53	-341.31
Total Liabilities & Equity	721.03	716.25	377.83	424.19	249.2	211.57
Total Debt	1,270	1,265	732.51	730.77	485.62	478.39
Net Cash (Debt)	-1,032	-949.52	-642.3	-546.28	-437.04	-437.54
Net Cash Per Share	-36.30	-32.31	-21.51	-18.23	-14.60	-14.68
Filing Date Shares Outstanding	27.79	28.66	29.34	29.93	29.84	29.69
Total Common Shares Outstanding	27.79	28.66	29.34	29.93	29.84	29.69
Working Capital	241.23	308.18	73.34	164.26	30.47	22.15
Book Value Per Share	-25.29	-23.57	-15.59	-13.06	-10.37	-11.50
Tangible Book Value	-814.53	-802.37	-573.75	-499.48	-412.65	-444.33
Tangible Book Value Per Share	-29.31	-27.99	-19.56	-16.69	-13.83	-14.97
Land	-	2.83	2.83	2.83	2.83	2.83
Buildings	-	15.77	15.77	15.77	15.77	15.41
Machinery	-	21.9	41.27	33.41	27.67	14.63
Construction In Progress	-	15.09	46.68	23.01	12.99	2.85
Leasehold Improvements	-	37.56	26.6	23.3	18.05	9.88

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