Wingstop Inc. 8-K

What Happened
Wingstop Inc. filed an 8‑K on April 29, 2026, furnishing a press release that reports the Company’s financial results for the fiscal first quarter ended March 28, 2026 (Exhibit 99.1). The release presents GAAP net income and diluted earnings per share, and also discloses several non‑GAAP measures — EBITDA, Adjusted EBITDA, Adjusted net income, and Adjusted earnings per diluted share — with definitions, reconciliations, and management’s explanation of their use and limitations. The press release was furnished (not “filed”) and therefore is not subject to Section 18 liability or automatically incorporated by reference. Separately, the Board declared a quarterly cash dividend of $0.30 per share, payable June 5, 2026, to holders of record as of May 15, 2026.

Key Details

• Filing date: April 29, 2026; fiscal quarter reported: quarter ended March 28, 2026.
• Dividend: $0.30 per common share; record date May 15, 2026; payment date June 5, 2026.
• Non‑GAAP measures disclosed: EBITDA, Adjusted EBITDA, Adjusted net income, Adjusted EPS; Adjusted metrics exclude items such as losses on debt extinguishment/financing, transaction costs, costs/fees for strategic initiatives, gains/losses on non‑recurring transactions, certain system implementation costs, restructuring charges, stock‑based compensation, and related tax adjustments.
• Company notes limitations and comparability issues for these non‑GAAP metrics and that Adjusted net income/Adjusted EPS were not prepared under Article 11 of Regulation S‑X.

Why It Matters
Retail investors get two material updates: Wingstop’s Q1 2026 operating results (details in the attached press release) and a announced $0.30 quarterly dividend. Management emphasizes non‑GAAP measures to help evaluate ongoing operating performance and to compare period‑to‑period results, but cautions these metrics have limitations and may not be comparable across companies. Investors should review the GAAP figures and the company's reconciliations in the press release when assessing earnings, cash flow implications, and dividend sustainability.