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Dutch Bros Inc.

Form type: 10-Q

Period end: 2026-06-30

Financial statements

Income Statement
Three Months Ended June 30, 2026Three Months Ended June 30, 2025Six Months Ended June 30, 2026Six Months Ended June 30, 2025
Revenue550,851,000.00415,813,000.00
Total Revenue550,851,000.00415,813,000.001,015,263,000.00770,965,000.00
Cost of revenue399,795,000.00295,769,000.00
Total COGS399,795,000.00295,769,000.00756,731,000.00560,928,000.00
Gross Profit151,056,000.00120,044,000.00258,532,000.00210,037,000.00
Income tax expense (benefit)12,623,000.007,243,000.00
Net income attributable to noncontrolling interests14,195,000.0012,733,000.00
Operating expenses80,651,000.0065,385,000.00
Other income (expense), net6,177,000.009,059,000.00
Total Expenses113,646,000.0094,420,000.00205,025,000.00169,060,000.00
Net Income37,410,000.0025,624,000.0053,507,000.0040,977,000.00
Basic earnings per share0.280.40
Balance Sheet
June 30, 2026December 31, 2025
Assets
Accounts receivable18,871,000.0018,387,000.00
Cash and cash equivalents268,624,000.00269,404,000.00
Deferred tax assets1,111,070,000.00946,571,000.00
Goodwill and intangibles21,629,000.0021,629,000.00
Intangible assets, net1,111,000.001,510,000.00
Inventory41,253,000.0048,917,000.00
Operating lease right-of-use assets591,720,000.00448,958,000.00
Other assets (derived)369,540,000.00383,242,000.00
Other noncurrent assets23,885,000.0025,524,000.00
Prepaid expenses and other current assets23,745,000.0020,670,000.00
Property, plant and equipment905,241,000.00824,502,000.00
Total Assets3,376,689,000.003,009,314,000.00
Liabilities
Accounts payable44,319,000.0037,625,000.00
Accrued compensation53,942,000.0050,314,000.00
Debt200,511,000.00202,463,000.00
Deferred revenue47,160,000.0055,658,000.00
Deferred revenue, noncurrent6,524,000.008,918,000.00
Finance lease liabilities, current16,411,000.0017,298,000.00
Finance lease liabilities, noncurrent394,647,000.00402,697,000.00
Operating lease liabilities, current25,228,000.0019,168,000.00
Operating lease liabilities, noncurrent572,559,000.00449,683,000.00
Other accrued liabilities53,472,000.0033,505,000.00
Other current liabilities123,394,000.0099,173,000.00
Other liabilities (derived)847,528,000.00719,589,000.00
Taxes payable15,980,000.0015,354,000.00
Total Liabilities2,401,675,000.002,111,445,000.00
Equity
Stockholders equity797,652,000.00680,818,000.00
Total stockholders equity attributable to parent797,652,000.00680,818,000.00
Noncontrolling interests177,362,000.00217,051,000.00
Total Equity975,014,000.00897,869,000.00
Statement of Cash Flows
Six Months Ended June 30, 2026Six Months Ended June 30, 2025
Operating activities
Net income53,507,000.0040,977,000.00
Depreciation and amortization73,736,000.0054,323,000.00
Stock-based compensation12,157,000.008,865,000.00
Changes in operating assets and liabilities, net57,533,000.0022,616,000.00
Net cash from operating activities196,933,000.00126,781,000.00
Investing activities
Investing activities, net-149,048,000.00-99,731,000.00
Net cash from investing activities-149,048,000.00-99,731,000.00
Financing activities
Financing activities, net-48,665,000.00-65,989,000.00
Net cash from financing activities-48,665,000.00-65,989,000.00
Net change in cash-780,000.00-38,939,000.00
Cash at beginning of period269,404,000.00293,354,000.00
Cash at end of period268,624,000.00254,415,000.00
Statement of Stockholders' Equity
Six Months Ended June 30, 2026Six Months Ended June 30, 2025
Balance at beginning of period897,869,000.00763,865,000.00
Net income53,507,000.0040,977,000.00
Other equity movements23,638,000.0029,087,000.00
Balance at end of period975,014,000.00833,929,000.00

Notes to financial statements

Notes to financial statements

Dutch Bros Inc. is a public reporting company classified under Retail-Eating & Drinking Places. The accompanying unaudited condensed financial statements have been prepared from the Company's books and records and reflect all adjustments that, in the opinion of management, are necessary for a fair presentation of the interim periods presented, and the results of operations for the interim periods are not necessarily indicative of the results to be expected for the full fiscal year. The condensed financial statements are presented as of and for the period ended June 30, 2026.

Revenue for the period was $550,851,000, an increase of 32.5% from $415,813,000 in the prior period. Cost of revenue was $399,795,000, compared with $295,769,000 in the prior period, an increase of 35.2%, and operating expenses were $80,651,000, compared with $65,385,000, an increase of 23.3%. Deferred revenue was $47,160,000, compared with $43,533,000 in the prior period, and noncurrent deferred revenue was $6,524,000, compared with $7,740,000 in the prior period. Net income for the period was $37,410,000. Basic earnings per share were $0.28, computed using weighted-average basic shares outstanding of 134,494,000.

Total debt was $2,401,675,000 at period end. This consisted of debt of $200,511,000, current finance lease liabilities of $16,411,000, noncurrent finance lease liabilities of $394,647,000, current operating lease liabilities of $25,228,000, and noncurrent operating lease liabilities of $572,559,000. Debt decreased 1.4% from $203,261,000 in the prior period, while current and noncurrent finance lease liabilities increased 14.8% and 3.8%, respectively, from $14,297,000 and $380,128,000. Current operating lease liabilities increased 67.7% from $15,045,000 and noncurrent operating lease liabilities increased 54.4% from $370,753,000, and operating lease right-of-use assets were $591,720,000 at period end, an increase of 57.6% from $375,350,000 in the prior period, reflecting the Company's continued lease activity during the period.

Total equity at period end was $975,014,000. Stockholders' equity was $797,652,000, an increase of 25.4% from $636,168,000 in the prior period, and noncontrolling interests were $177,362,000, a decrease of 10.3% from $197,761,000. Net income attributable to noncontrolling interests was $14,195,000, compared with $12,733,000 in the prior period, an increase of 11.5%.

Debt
CurrentPrior
Debt200,511,000.00202,463,000.00
Finance lease liabilities, current16,411,000.0017,298,000.00
Finance lease liabilities, noncurrent394,647,000.00402,697,000.00
Operating lease liabilities, current25,228,000.0019,168,000.00
Operating lease liabilities, noncurrent572,559,000.00449,683,000.00
Total debt1,209,356,000.001,091,309,000.00
Property and equipment
CurrentPrior
Property, plant and equipment905,241,000.00824,502,000.00
Total property and equipment905,241,000.00824,502,000.00
Stockholders' equity
CurrentPrior
Stockholders equity797,652,000.00680,818,000.00
Total stockholders' equity797,652,000.00680,818,000.00

Management's discussion and analysis

Management's discussion and analysis

Dutch Bros Inc. is a public reporting company classified under Retail-Eating & Drinking Places, and the following discussion should be read together with our condensed consolidated financial statements and the notes thereto included elsewhere in this report. For the period ended June 30, 2026, revenue was $550.9 million, an increase of 32.5% from $415.8 million in the comparable prior-year period. [COMPLETE: description of specific drivers of revenue growth, such as new shop openings, same shop sales, or channel mix]. Cost of revenue increased 35.2% to $399.8 million from $295.8 million in the prior-year period, reflecting growth consistent with the increase in revenue. Operating expenses increased 23.3% to $80.7 million from $65.4 million in the prior-year period. [COMPLETE: description of specific drivers of the increases in cost of revenue and operating expenses].

Other income (expense), net was an expense of $6.2 million, compared to an expense of $9.1 million in the prior-year period, a decrease of 31.8%. Income tax expense was $12.6 million, compared to $7.2 million in the prior-year period, an increase of 74.3%, primarily reflecting higher pre-tax income. Net income for the period was $37.4 million, and net income attributable to noncontrolling interests was $14.2 million, compared to $12.7 million in the prior-year period, an increase of 11.5%. Basic earnings per share was $0.28, based on weighted-average basic shares outstanding of 134,494,000.

Our cash and cash equivalents were $268.6 million as of June 30, 2026, an increase of 5.6% from $254.4 million in the prior-year period. Our total debt was $200.5 million, a decrease of 1.4% from $203.3 million in the prior-year period, and we had finance lease liabilities of $16.4 million current and $394.6 million noncurrent, and operating lease liabilities of $25.2 million current and $572.6 million noncurrent. We continued to invest in our business, with property, plant and equipment increasing 21.0% to $905.2 million from $747.8 million in the prior-year period, and operating lease right-of-use assets increasing 57.6% to $591.7 million from $375.4 million. Stockholders' equity increased 25.4% to $797.7 million from $636.2 million in the prior-year period. Our primary market risk exposure is interest rate risk on our cash, cash equivalents, and short-term investments, and we do not have material foreign currency or commodity price exposure. Management believes that our existing cash and cash equivalents and other capital resources will be sufficient to fund our operations and meet our obligations for at least the next twelve months.

Quantitative and qualitative disclosures about market risk

Quantitative and qualitative disclosures about market risk

We are exposed to market risks in the ordinary course of our business, and our primary market risk exposure is interest rate risk on our cash, cash equivalents, and short-term investments. As of June 30, 2026, we held cash and cash equivalents of $268,624,000, compared with $254,415,000 in the prior period, an increase of 5.6%. Changes in prevailing interest rates affect the interest income we earn on these balances, and a hypothetical change in interest rates would correspondingly impact our interest income by [COMPLETE: quantified sensitivity of interest income to a hypothetical change in interest rates]. We also had debt of $200,511,000 as of June 30, 2026, compared with $203,261,000 in the prior period, a decrease of 1.4%, as well as finance lease liabilities of $16,411,000 (current) and $394,647,000 (noncurrent). [COMPLETE: description of whether outstanding borrowings bear interest at fixed or variable rates and associated interest rate sensitivity].

We do not have material foreign currency or commodity price exposure. Accordingly, we do not currently use derivative financial instruments to hedge foreign currency or commodity price risk, and we do not enter into financial instruments for trading or speculative purposes. [COMPLETE: confirmation of the company's policy regarding the use of derivative or hedging instruments]. While we believe our current exposures are not material, future changes in market conditions, including movements in interest rates, could affect our financial position and results of operations.

Controls and procedures

Controls and procedures

As of June 30, 2026, the end of the period covered by this Quarterly Report on Form 10-Q of Dutch Bros Inc., our management, with the participation of our Principal Executive Officer, Christine Barone, and our Principal Financial Officer, [COMPLETE: name of Principal Financial Officer], evaluated the effectiveness of our disclosure controls and procedures. Disclosure controls and procedures are designed to provide reasonable assurance that information required to be disclosed in the reports we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission, and that such information is accumulated and communicated to management to allow timely decisions regarding required disclosure. Based on that evaluation, management concluded that our disclosure controls and procedures were effective at the reasonable assurance level as of the end of the period covered by this report. [COMPLETE: Management must review and adopt the foregoing conclusion language before filing.]

There were no changes in our internal control over financial reporting that occurred during the quarter that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Our management, including our Principal Executive Officer and Principal Financial Officer, does not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all errors and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met, and the design of any system of controls must reflect the fact that there are resource constraints and that the benefits of controls must be considered relative to their costs.

Legal proceedings

Legal proceedings

From time to time, we are involved in legal proceedings arising in the ordinary course of business. These matters may include claims and disputes incidental to the operation of our business. The outcome of litigation is inherently uncertain, and an unfavorable resolution of one or more of these matters could occur.

As of the date of this report, management does not currently believe that any pending matter is material to our financial statements. We will continue to monitor developments in these proceedings and assess the potential impact, if any, on our business, financial condition, and results of operations.

Risk factors

Risk factors

Except for the items noted below, there have been no material changes in our risk factors from those disclosed in Part I, Item 1A of our 2025 Form 10-K. The risk factors described in our 2025 Form 10-K, as well as other information set forth in this Quarterly Report on Form 10-Q, could materially and adversely affect our business, financial condition and results of operations, and should be carefully considered. The risks and uncertainties that we face, however, are not limited to those described in the 2025 Form 10-K. Additional risks and uncertainties not presently known to us or that we currently believe to be immaterial may also adversely affect our business and the trading price of our Class A common stock.

Legislation and regulations requiring the display and provision of nutritional information for our menu offerings, and new information, attitudes, or regulations regarding additives, diet and health or adverse opinions about the health effects of consuming our menu offerings, could affect consumer preferences and negatively impact our business, financial condition, and results of operations. As a company classified under Retail-Eating & Drinking Places, shifts in consumer perceptions and regulatory requirements affecting our industry could have an adverse effect on demand for our products. Any such developments could adversely affect our results of operations, including our revenue of $550,851,000 and net income of $37,410,000 for the period ended June 30, 2026.

In addition, our primary market risk exposure is interest rate risk on cash, cash equivalents, and short-term investments, and changes in prevailing interest rates could affect the income we earn on these balances. We do not have material foreign currency or commodity price exposure. Investors should carefully consider these risks, together with the risk factors previously disclosed, before making an investment decision with respect to our securities.

Other information

Other information

The following disclosure is provided pursuant to Item 408(a) of Regulation S-K regarding Rule 10b5-1 trading arrangements of the directors and officers of Dutch Bros Inc. for the quarter ended June 30, 2026. [COMPLETE: Rule 10b5-1 trading arrangement adoptions and terminations from the D&O questionnaires]