17 unchanged sentences
Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2025 based on the criteria established in the 2013 Framework.
−Removed: The effectiveness of our internal control over financial reporting as of December 25, 2024 has been audited by BDO USA, P.C., the independent registered public accounting firm that audited the financial statements included in this Annual Report on Form 10-K, as stated in their report included herein.
+Added: The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by BDO USA, P.C., the independent registered public accounting firm that audited the consolidated financial statements included in this Annual Report on Form 10-K, as stated in their report included herein.
Changes in Internal Control over Financial Reporting
7 unchanged sentences
In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria .
−Removed: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance sheets of the Company as of December 25, 2024 and December 27, 2023, the related consolidated statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the three years in the period ended December 25, 2024, and the related notes and our report dated March 7, 2025 expressed an unqualified opinion thereon.
+Added: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance sheets of the Company as of December 31, 2025 and December 25, 2024, the related consolidated statements of income, comprehensive income, changes in stockholders’ equity, and cash flows for each of the three years in the period ended December 31, 2025, and the related notes and our report dated March 13, 2026 expressed an unqualified opinion thereon.
Basis for Opinion
22 unchanged sentences
The 10b5-1 Plan provides for the sale of up to 12,271 shares of the Company’s common stock, subject to certain conditions.
−Removed: This trading plan was adopted during an open trading window and has an expiration date of December 31, 2025 .
+Added: This trading plan was adopted during an open trading window and expired on December 31, 2025 .
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
62 unchanged sentences
Form of Performance Stock Agreement under 2024 Equity Incentive Plan
+Added: Form of Stock Option Awards Agreement under 2025 Equity Incentive Plan
+Added: Form of Stock Option Awards Agreement under 2025 Equity Incentive Plan (Non-Director Officers)
+Added: Form of Restricted Stock Agreement under 2025 Equity Incentive Plan
+Added: Form of Restricted Stock Agreement under 2025 Equity Incentive Plan (Non-Director Officers)
+Added: Form of Performance Stock Agreement under 2025 Equity Incentive Plan
Form of Post-Termination Benefits Agreements for Executives
Employment Agreement, dated June 28, 2022, between El Pollo Loco Holdings, Inc.
−Removed: Employment Agreement, dated November 1, 2023, between El Pollo Loco Holdings, Inc and Maria Hollandsworth
−Removed: Employment Agreement, dated February 8, 2024, between El Pollo Loco Holdings, Inc and Elizabeth Williams
+Added: Employment Agreement, dated November 1, 2023, between El Pollo Loco Holdings, Inc.
+Added: and Maria Hollandsworth
+Added: Employment Agreement, dated February 8, 2024, between El Pollo Loco Holdings, Inc.
+Added: and Elizabeth Williams
Retention Award Agreement, dated November 2, 2023, between El Pollo Loco Holdings, Inc.
25 unchanged sentences
Chief Executive Officer
+Added: (Principal Executive Officer)
March 13, 2026
1 unchanged sentence
/s/ ELIZABETH WILLIAMS
−Removed: Chief Executive Officer (principal executive officer)
+Added: Chief Executive Officer and Director
March 13, 2026
Elizabeth Williams
−Removed: Chief Financial Officer (principal financial and accounting officer)
−Removed: March 7, 2025
−Removed: /s/ William R.
−Removed: Chairman and Director
+Added: (Principal Executive Officer)
+Added: Chief Financial Officer
March 13, 2026
+Added: (Principal Financial and Accounting Officer)
/s/ DOUGLAS J.
−Removed: March 7, 2025
−Removed: /s/ Samuel N.
−Removed: March 7, 2025
−Removed: /s/ Mark Buller
+Added: Chairman and Director
March 13, 2026
2 unchanged sentences
Nancy Faginas-Cody
+Added: /s/ TANA DAVILA
+Added: March 13, 2026
+Added: /s/ FRANK GARRIDO
+Added: March 13, 2026
+Added: Frank Garrido
/s/ DEBORAH GONZALEZ
3 unchanged sentences
March 13, 2026
+Added: /s/ ROBERT D.
+Added: March 13, 2026
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.