PTLOMEDIUM SIGNALOPERATIONAL10-K

Portillo's achieved significant expansion with 8 new restaurant locations and strengthened ownership control, but profitability declined substantially despite revenue growth.

The company demonstrated strong execution on its growth strategy, expanding from 94 to 102 locations across 11 states while increasing its ownership stake in the operating company from 85.6% to 95.4%. However, the 34.5% decline in net income alongside reduced operating cash flow suggests margin pressure from expansion costs and potential operational challenges during the rapid growth phase.

Comparing 2026-02-24 vs 2025-02-25View on EDGAR →
FINANCIAL ANALYSIS

Portillo's shows mixed financial performance with stockholders' equity growing 16.6% and accounts receivable up 22.1%, indicating revenue expansion from new locations. However, profitability metrics deteriorated significantly with net income falling 34.5%, operating income down 24.7%, and operating cash flow declining 26.7%, while current liabilities surged 43.1%. This pattern suggests the company is investing heavily in growth but facing margin compression and working capital pressures that investors should monitor closely as the expansion continues.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+43.1%
$135.6M$194.0M

Current liabilities surged 43.1% — significant near-term obligations; verify ability to meet short-term debt.

Net Income
P&L
-34.5%
$29.5M$19.3M

Net income declined 34.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-26.7%
$98.0M$71.9M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

Operating Income
P&L
-24.7%
$58.0M$43.7M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Accounts Receivable
Balance Sheet
+22.1%
$5.9M$7.2M

Receivables grew 22.1% — monitor days sales outstanding for collection efficiency.

Stockholders Equity
Balance Sheet
+16.6%
$401.1M$467.8M

Equity base grew 16.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-02-24
PRIOR — 2025-02-25
ADDED
As of February 17, 2026, there were 72,065,650 shares of the registrant's Class A common stock, par value $0.01 per share, and 3,442,335 shares of the registrant's Class B common stock, par value $0.00001 per share, issued and outstanding.
(the Company") was incorporated as a Delaware corporation on June 8, 2021, for the purpose of facilitating an initial public offering ("IPO") and other related transactions in order to carry on the business of PHD Group Holdings LLC and its subsidiaries ( Portillo s OpCo ).
The Company became the sole managing member of Portillo s OpCo and operates and controls all of the business and affairs of Portillo's OpCo.
As of the fiscal year ended December 28, 2025 ("fiscal 2025"), we owned and operated 102 restaurants across 11 states, including a restaurant owned by C O Chicago, L.L.C.
As of December 28, 2025 , the Company owned 95.4% of Portillo's OpCo and the pre-IPO LLC Members owned the remaining 4.6% of Portillo's OpCo.
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REMOVED
As of February 18, 2025, there were 63,869,727 shares of the registrant's Class A common stock, par value $0.01 per share, and 10,732,800 shares of the registrant's Class B common stock, par value $0.00001 per share, issued and outstanding.
(the Company") was incorporated as a Delaware corporation on June 8, 2021, in connection with our initial public offering in October 2021 ("IPO") and related reorganization transactions (collectively, the "Transactions ) in order to carry on the business of PHD Group Holdings LLC and its subsidiaries ( Portillo s OpCo ).
Following the consummation of the Transactions on October 20, 2021, the Company became the sole managing member of Portillo s OpCo and now operates and controls all of the business and affairs of Portillo's OpCo.
For a more in-depth discussion of such risks, see Part I, Item 1A, "Risk Factors." As of December 29, 2024, we owned and operated 94 restaurants across 10 states, including a restaurant owned by C O Chicago, L.L.C.
As of December 29, 2024 , the Company owned 85.6% of Portillo's OpCo and the pre-IPO LLC Members owned the remaining 14.4% of Portillo's OpCo.
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