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WINGWingstop Inc.
$166.76$4.5B
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HomeStocksWINGCash Flow

Wingstop Inc. (WING) Cash Flow Statement

13Y historyFree accessUpdated daily

Free cash flow remains volatile, evidenced by a swing from a negative 5.3% margin in 2024Q4 to a 35.1% peak in 2025Q3, complicating the sustainability of aggressive share repurchases like the $120.8 million buyback in 2025Q1.

WING Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13
Cash from Operations189.15M153.06M157.61M121.6M76.24M48.88M65.53M38.58M38.77M27.05M22.17M13.05M14.37M10.91M
Operating CF Margin %-21.97%25.19%26.43%21.32%17.3%26.34%19.32%25.31%20.29%21.45%16.73%21.3%18.49%
Operating CF Growth %693.71%-2.88%29.61%59.5%55.98%-25.41%69.84%-0.48%43.33%22.03%69.89%-9.21%31.76%-
Net Income111.88M174.27M108.72M70.17M52.95M42.66M23.31M20.48M21.72M27.3M15.43M10.11M8.99M7.53M
Depreciation & Amortization26.47M25.07M19.49M13.24M10.9M7.94M7.52M5.48M4.31M3.38M3.01M2.68M2.9M3.03M
Stock-Based Compensation17.11M24.88M22.06M15.56M4.2M9.63M8.56M6.97M3.73M1.85M1.23M1.16M960K748K
Deferred Taxes22.68M35.87M-1.81M-1.55M-3.25M2.95M-4K-426K-1.05M-3.5M-714K-1.05M-1.53M-917K
Other Non-Cash Items19.78M-91.59M1.11M2.14M3.92M-2.1M12.14M1.59M1.98M292K-726K-463K-659K-326K
Working Capital Changes-8.77M-15.42M8.04M22.04M7.53M-12.21M14.01M4.49M8.08M-2.27M3.93M613K3.71M841K
Change in Receivables-5.07M-1.16M-7.25M-2.95M-2.47M-2.13M246K496K-1.2M-1.37M205K-1M-616K-152K
Change in Inventory000669K000475K-349K-670K32K-2K-806K-1.73M
Change in Payables-4.25M3.36M2.93M10.63M5.1M-268K1.51M3.09M7M-876K3.65M1.17M2.68M1.48M
Cash from Investing-75.68M-17.46M-62.48M-52.15M-28.68M-29.85M-7.99M-23.73M-10.5M-6.48M-2.06M-1.92M-363K-2.14M
Capital Expenditures-57.14M-47.44M-51.93M-40.83M-23.94M-28.02M-6.05M-22.49M-3.98M-2.54M-2.06M-1.92M-1.51M-2.15M
CapEx % of Revenue8.05%6.81%8.3%8.88%6.7%9.92%2.43%11.26%2.6%1.9%1.99%2.46%2.24%3.64%
Acquisitions-9.31M-1.2M-10.05M-10.83M-7.81M-4.88M-6.74M-1.25M-6.52M-3.95M0000
Investments--------------
Other Investing-9.22M15.97M0320K4.06M7.21M4.8M00-3.95M001.15M2K
Cash from Financing-221.79M-266.73M144.76M-155.49M103.25M-23.39M-19.45M-14.62M-13.72M-20.25M-27.05M-10.16M-7.46M-9.84M
Debt Issued (Net)00500M-3.65M246.97M-2.4M162.4M-2.4M186.25M-17.5M55.75M1.78M-8.78M30.5M
Equity Issued (Net)-100.58M-220.49M-314.66M-125.4M-315K00689K-183K0034.99M00
Dividends Paid-32.84M-32.38M-28.87M-24.91M-141.28M-19.82M-163.79M-11.74M-190.74M-4.07M-83.27M-48M0-38.53M
Share Repurchases-179.6M-221.86M-314.66M-125.4M-315K000-183K00000
Other Financing-88.38M-13.86M-11.7M-1.53M-2.13M-1.17M-18.06M-1.15M-9.05M1.32M468K1.06M1.32M-1.81M
Net Change in Cash-113.82M-131.12M239.9M-86.04M150.81M-4.36M38.09M235K14.55M313K-6.94M967K6.55M-1.08M
Free Cash Flow132.01M105.62M105.68M80.77M52.3M20.86M59.48M16.1M34.79M24.51M20.11M11.13M12.86M8.76M
FCF Margin %18.61%15.16%16.89%17.56%14.63%7.38%23.9%8.06%22.71%18.39%19.46%14.28%19.07%14.85%
FCF Growth %47.57%-0.05%30.85%54.44%150.75%-64.93%269.5%-53.73%41.91%21.9%80.65%-13.44%46.8%-
FCF per Share4.783.763.602.711.750.702.000.541.180.830.690.400.450.30
FCF Conversion (FCF/Net Income)1.18x0.88x1.45x1.73x1.44x1.15x2.81x1.88x1.79x1.13x1.61x1.29x1.60x1.45x
Interest Paid0022.7M22.74M20.48M15.04M14.55M16.93M7.6M4.84M4.78M3.41M3.41M2.48M
Taxes Paid0038.84M27.92M13.58M10.42M7.26M5.41M2.95M10.1M7.23M5.36M6.16M4.66M

Key Metrics

Growth RegimeDecelerating
ProfitabilityStrong
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

Aggressive capital return leverage

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality and Cash Disconnect

As reported in recent financial statements, Wingstop's OCF/NI ratio has exhibited extreme volatility, ranging from a low of 0.25 in 2025Q2 to a high of 2.68 in 2024Q3, suggesting that net income is an unreliable proxy for the company's actual cash-generating capacity on a quarterly basis.

The significant divergence between net income and operating cash flow indicates that non-cash items and working capital swings frequently distort the headline earnings figure. Investors should monitor whether this volatility stems from the timing of franchise fee recognition or underlying operational friction, as the lack of consistent conversion suggests a complex cash profile.

FCF Volatility Amidst Growth Scaling

Based on quarterly data, Wingstop's free cash flow trajectory has been inconsistent, with margins swinging from a negative 5.3% in 2024Q4 to a peak of 35.1% in 2025Q3, reflecting the lumpy nature of capital expenditures and working capital requirements inherent in their current expansion phase.

The erratic FCF margins suggest that the company's ability to self-fund its growth is highly sensitive to quarterly operational timing rather than a steady-state cash generation model. This inconsistency warrants further investigation into whether the business can maintain positive free cash flow if unit growth rates begin to normalize.

Working Capital Swings Impact Liquidity

According to SEC filings, Wingstop experienced a massive working capital outflow of $32.8 million in 2025Q2, which directly contributed to a temporary cash flow crunch, highlighting the sensitivity of the company's liquidity to short-term fluctuations in accounts receivable and accrued liabilities within the franchise system.

These sharp reversals in working capital suggest that the company's cash position is susceptible to the payment cycles of its franchisees. Analysts should interpret these swings as a potential indicator of underlying friction in the royalty collection process or seasonal inventory build-ups that may not be immediately apparent in the income statement.

Aggressive Capital Return Strategy

As evidenced by the $120.8 million share repurchase in 2025Q1 and consistent dividend payments, Wingstop appears to prioritize returning capital to shareholders, even during periods where free cash flow generation is insufficient to cover these outflows, potentially relying on debt or existing cash reserves.

The company's commitment to aggressive buybacks, despite the volatility in quarterly free cash flow, suggests a management preference for financial engineering over maintaining a conservative cash buffer. This strategy may leave the balance sheet vulnerable if the pace of system-wide sales growth faces unexpected headwinds in the coming quarters.

WING — Frequently Asked Questions

Quick answers to the most common questions about buying WING stock.

How much cash does Wingstop Inc. (WING) generate from operations?

Wingstop Inc. (WING) generated $153.1M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Wingstop Inc.'s free cash flow?

Wingstop Inc. (WING) generated $105.6M in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is Wingstop Inc.'s capital expenditure (CapEx)?

Wingstop Inc. (WING) spent $47.4M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does Wingstop Inc. distribute cash to shareholders?

In 2025, Wingstop Inc. (WING) returned $32.4M to shareholders via cash dividends and spent $221.9M on share repurchases. This shows the company's commitment to returning capital to its equity investors.