WINGSTOP INC. (WING) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-12-28 to 2026-06-27

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WINGSTOP INC. cash flow reconciliation, Dec 28, 2025 through Jun 27, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $61,171,000.00Depreciation and amortization → Operating adjustments reconciliation: $14,053,000.00Stock-based compensation expense → Operating adjustments reconciliation: $8,716,000.00Deferred income taxes → Operating adjustments reconciliation: $7,203,000.00Deferred revenue → Operating adjustments reconciliation: $4,099,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $1,614,000.00Loss on disposal of assets → Operating adjustments reconciliation: $32,000.00Operating adjustments reconciliation → Net cash from operating activities: $7,130,000.00Operating adjustments reconciliation → Accounts payable and other current liabilities: $13,425,000.00Operating adjustments reconciliation → Non cash investment income: $5,268,000.00Operating adjustments reconciliation → Accounts receivable: $4,285,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $3,065,000.00Operating adjustments reconciliation → Advertising fund assets and liabilities, net: $1,894,000.00Operating adjustments reconciliation → Other non-current liabilities: $650,000.00Net cash used in investing activities → investing reconciliation: $35,936,000.00investing reconciliation → Purchases of property and equipment: $35,936,000.00Net cash used in financing activities → financing reconciliation: $103,378,000.00Proceeds from exercise of stock options → financing reconciliation: $354,000.00financing reconciliation → Purchases of common stock: $78,518,000.00financing reconciliation → Dividends paid: $16,670,000.00financing reconciliation → Tax payments for restricted stock upon vesting: $8,544,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $228,453,000.00Net cash from operating activities → Cash sources and uses: $68,301,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $157,440,000.00Cash sources and uses → Net cash used in investing activities: $35,936,000.00Cash sources and uses → Net cash used in financing activities: $103,378,000.00Prepaid expenses and other assets: -$3,065,000.00Prepaid & other assets−$3.07 MOther non-current liabilities: -$650,000.00Other noncurrent liabilities−$650.00 KAmortization of debt issuance costs: $1,614,000.00Debt cost amortization+$1.61 MDepreciation and amortization: $14,053,000.00Depreciation & amortization+$14.05 MDeferred income taxes: $7,203,000.00Deferred taxes & credits+$7.20 MDeferred revenue: $4,099,000.00Unearned revenue+$4.10 MAdvertising fund assets and liabilities, net: -$1,894,000.00Advertising fund balances, net−$1.89 MAccounts payable and other current liabilities: -$13,425,000.00Payables & accrued liabilities−$13.43 MLoss on disposal of assets: $32,000.00Asset disposal gain & loss+$32.00 KNet income: $61,171,000.00Net income+$61.17 MStock-based compensation expense: $8,716,000.00Stock-based compensation+$8.72 MAccounts receivable: -$4,285,000.00Accounts receivable−$4.29 MGain on sale of investment: $0.00Non cash investment income: -$5,268,000.00Non cash investment income−$5.27 MNet cash from operating activities: $68,301,000.00Operating cash+$68.30 MOperating adjustments reconciliation: $35,717,000.00Purchases of common stock: -$78,518,000.00Common stock repurchases−$78.52 MTax payments for restricted stock upon vesting: -$8,544,000.00Stock-award tax withholding−$8.54 MDividends paid: -$16,670,000.00Dividends paid−$16.67 MProceeds from exercise of stock options: $354,000.00Stock option exercises+$354.00 KNet cash used in financing activities: -$103,378,000.00. Cash required to fund net payments.Financing cash−$103.38 Mfinancing reconciliation: $103,732,000.00Purchases of property and equipment: -$35,936,000.00PP&E purchases−$35.94 MProceeds from sales of assets: $0.00Payments for investments: $0.00Proceeds from sale of investments: $0.00Acquisition of restaurants from franchisee: $0.00Net cash used in investing activities: -$35,936,000.00. Cash required to fund net payments.Investing cash−$35.94 Minvesting reconciliation: $35,936,000.00Cash sources and uses: $296,754,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $228,453,000.00Beginning cash$228.45 MEnding cash: Cash, cash equivalents, and restricted cash: $157,440,000.00Ending cash$157.44 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$32.37 MOperating cash − cash spent on PP&ECash flow / Net income1.12×Operating cash flow ÷ net incomeNet cash change−$71.01 MEnding cash − beginning cash
Chart details

WINGSTOP INC. cash flow reconciliation, Dec 28, 2025 through Jun 27, 2026

Cash flows for Dec 28, 2025 through Jun 27, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 27, 2025. Ending cash: Jun 27, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 27, 2025
228,453,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
68,301,000 US dollars. Net cash provided.
Net income
61,171,000 US dollars
Prepaid expenses and other assets
negative 3,065,000 US dollars
Other non-current liabilities
negative 650,000 US dollars
Amortization of debt issuance costs
1,614,000 US dollars
Depreciation and amortization
14,053,000 US dollars
Deferred income taxes
7,203,000 US dollars
Deferred revenue
4,099,000 US dollars
Advertising fund assets and liabilities, net
negative 1,894,000 US dollars
Accounts payable and other current liabilities
negative 13,425,000 US dollars
Loss on disposal of assets
32,000 US dollars
Stock-based compensation expense
8,716,000 US dollars
Accounts receivable
negative 4,285,000 US dollars
Gain on sale of investment
0 US dollars
Non cash investment income
negative 5,268,000 US dollars
Investing activities
negative 35,936,000 US dollars. Net cash used.
Purchases of property and equipment
negative 35,936,000 US dollars
Proceeds from sales of assets
0 US dollars
Payments for investments
0 US dollars
Proceeds from sale of investments
0 US dollars
Acquisition of restaurants from franchisee
0 US dollars
Financing activities
negative 103,378,000 US dollars. Net cash used.
Purchases of common stock
negative 78,518,000 US dollars
Tax payments for restricted stock upon vesting
negative 8,544,000 US dollars
Dividends paid
negative 16,670,000 US dollars
Proceeds from exercise of stock options
354,000 US dollars
Operating adjustment reconciliation
35,717,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
103,732,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
35,936,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 27, 2026
157,440,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
296,754,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 71,013,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.12×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
68,301,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
35,936,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
32,365,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $7.13M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 68,301,000 US dollars minus 35,936,000 US dollars equals 32,365,000 US dollars.
WINGSTOP INC. (WING) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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