El Pollo Loco Holdings, Inc. PP&E Disclosure
The costs and related accumulated depreciation and amortization of major classes of property are as follows (in thousands):
| December 31, 2025 | | December 25, 2024 | |||
Land | $ | 12,323 | $ | 12,323 | ||
Buildings and improvements |
| 153,049 |
| 152,410 | ||
Other property and equipment |
| 77,802 |
| 91,352 | ||
Construction in progress |
| 22,799 |
| 9,882 | ||
| 265,973 |
| 265,967 | |||
Less: accumulated depreciation and amortization |
| (168,930) |
| (179,818) | ||
$ | 97,043 | $ | 86,149 | |||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 13, 2026 | Showing above |
| 2024 | Mar 7, 2025 | |
| 2023 | Mar 8, 2024 | |
| 2022 | Mar 10, 2023 | |
| 2020 | Mar 15, 2021 | |
| 2019 | Mar 6, 2020 | |
| 2017 | Mar 9, 2018 | |
| 2016 | Mar 10, 2017 | |
| 2015 | Mar 11, 2016 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.