CMGConsumer CyclicalRestaurants - Fast Casual·Sep 3, 2026·5 min read

[CMG] Chipotle Thesis 2026: Comparable Sales Reset Opens Boatwright Leadership Era

Chipotle Mexican Grill FY25 (Dec 31, 2025) at $11.93B revenue (+5%). NI $1.54B; EPS $1.14 (+3%). Comparable restaurant sales -1.7% (first negative full year since 2020). 334 company-owned + 11 international partner-operated openings. CEO Scott Boatwright leading post-Niccol. FY26 comp ~flat guide; conservative. COGS inflation mid-single, labor high 25%s Q1.

Chipotle 2025-26: Comp -1.7%, FY26 Flat, Boatwright Era

FY25 revenue $11.93B (+5%); Op income $2.01B (+5%); NI $1.54B (~flat); EPS $1.14 (+3%). Comparable restaurant sales -1.7% FY25. Adjusted diluted EPS $1.17 (modest growth). Opened 334 company-owned + 11 international partner-operated restaurants. Scott Boatwright CEO leading. FY26 guide: comp ~flat, Q1 pricing impact ~70bp narrowing through year, COGS inflation mid-single-digit, labor in high 25%s Q1.

Key takeaways

  • Comps flipped negative. Same-store sales -1.7% FY25 — first negative full year since 2020 COVID. Reflects Chipotle's specific issues (portion size scrutiny + value perception) + broader consumer dynamics.
  • Unit growth strong. 334 new company-owned + 11 international partner-operated openings — Chipotle's largest annual unit development. Multi-decade unit growth pipeline still intact.
  • FY26 comps guided ~flat. "Conservative baseline due to evolving consumer dynamics." Mgmt explicitly calibrating for difficult comp environment.
  • Boatwright era continuing. CEO Scott Boatwright leading post-Brian Niccol departure. Strategy: protect/strengthen core via operational + culinary excellence; evolve brand messaging.
  • Revenue +5% on unit growth despite comp drag. Without comp -1.7%, organic unit growth alone delivered +5% revenue + 5% op income.

Business

Chipotle Mexican Grill is a fast-casual restaurant chain with ~3,800+ company-owned restaurants (US + Canada + Europe), now expanding internationally via partner model. Single segment business:

  • Company-owned restaurants (~99% of revenue): US + Canada + Europe (UK + Germany + France) + a few company-operated international locations. Chipotle owns + operates each restaurant — vertically-integrated model.
  • International partner-operated (small, growing): Recent expansion to Middle East + Asia via JV partners. ~11 stores opened FY25.

Strategic positioning: Chipotle pioneered fast-casual category with high-quality ingredients + open kitchen + customizable bowls. Differentiation includes responsibly-raised meat sourcing + organic + local ingredients where possible. Premium positioning vs traditional QSR (Taco Bell, Wendy's, McDonald's).

Brand challenges in FY25: portion size perception + value-message scrutiny + competitive intensity from emerging Mexican fast-casual + Hispanic chain growth.

FY25 financial performance

Metric (FY)202320242025
Revenue ($B)9.8711.3111.93
Gross profit ($B)2.593.023.03
Op income ($B)1.561.922.01
Op margin15.8%16.9%16.9%
EBITDA ($B)1.952.322.37
Net income ($B)1.231.531.54
Diluted EPS ($)0.891.111.14
FCF ($B)1.221.511.45
Capex ($M)-561-594-666
Total debt ($B)4.054.549.85
Dividends000
Buyback ($B)-0.59-1.00-2.43

The earnings print: Revenue +5% on unit growth + ~flat blended pricing offsetting -1.7% volume comp; op margin held at 16.9%; EPS +3% on buyback shrink.

Total debt jumped to $9.85B (+$5.3B YoY) — major financing activity. Likely reflects significant buyback funding or refinancing event.

Buyback expanded materially to $-2.43B FY25 (vs $-1.0B FY24).

Capital allocation

  • Capex: $-666M FY25 (5.6% of revenue). Heavy unit growth capital investment.
  • Dividends: zero (Chipotle has never paid).
  • Buybacks: $-2.43B FY25 — major acceleration. Funded by debt + FCF.
  • M&A: minimal.
  • Debt: $9.85B (+$5.3B YoY) — major increase.

FY26 outlook (per Q4 2025 call, 2026-02-03)

FY26 frameworkDirection
Comparable restaurant salesAbout flat
Q1 pricing impact~70bp (narrowing through year)
Cost of sales inflationMid-single-digit range
Labor costsHigh 25%s in Q1
G&A non-GAAP Q1~$203M

The flat comp guide is conservative. Mgmt has built protection into the guide for evolving consumer dynamics.

Key risks

  • Comp recovery: -1.7% trough. If comps don't inflect to positive in 2H FY26, growth thesis weakens.
  • Portion / value perception: Brand health issue requires sustained operational + brand messaging investment.
  • Beef + chicken + commodity inflation: Mid-single-digit guide assumes manageable; surge could compress margin.
  • Labor cost cycle: High 25%s Q1 reflects inflation + investment.
  • Competitive intensity: Mexican fast-casual category seeing share gains from CAVA + smaller emerging chains.
  • Capital structure post debt jump: $9.85B debt is meaningful for a single-format operator.

Bottom line

CMG FY25 is the comp -1.7% reset + 334 unit opening + buyback acceleration year. Op margin held 16.9%, EPS +3% on buyback, unit growth strong. FY26 comp ~flat guide is conservative. Risks are comp recovery + portion/value perception + commodity + competition. Boatwright era continuing the multi-decade unit growth thesis.

Citations

  • Chipotle Mexican Grill Inc. FY25 Form 10-K (filed February 2026, SEC EDGAR).
  • CMG Q4 2025 earnings call, 2026-02-03 — Boatwright (CEO) commentary on protecting + strengthening core, opened 334 + 11 international partner-operated, comp -1.7% FY25, FY26 guide (comp ~flat, Q1 pricing ~70bp narrowing, COGS inflation mid-single, labor high 25%s Q1, G&A ~$203M Q1).
  • Internal financial_statements view (consolidated annual + cash flow + capital structure).
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