Wingstop announced its fiscal third-quarter results for the period ended September 26, 2026. The announcement is an earnings update; the material provided does not include the actual revenue, profit, or per-share results, so the quarter’s performance cannot be quantified from this text.
- The results release presents GAAP net income and diluted earnings per share, alongside EBITDA, Adjusted EBITDA, adjusted net income and adjusted diluted earnings per share.
- Wingstop defines EBITDA as net income before interest, taxes, depreciation and amortization. Adjusted EBITDA further excludes items such as debt-extinguishment and financing losses, transaction costs, spending tied to strategic initiatives, certain system and restructuring costs, stock-based compensation, and gains or losses on nonrecurring transactions.
- Management uses EBITDA and Adjusted EBITDA to assess restaurant operations, prepare budgets and projections, evaluate strategy, consider the company’s ability to fund capital spending and expansion, and calculate employee incentive compensation.
- These adjusted measures do not capture several important cash needs, including debt payments, taxes, working capital and future capital expenditures. Wingstop cautions that they should be viewed alongside GAAP results, not as substitutes for net income or cash flow.
- Although the release also references adjusted net income and adjusted diluted earnings per share, the provided text does not give their definitions or the quarter’s figures.