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BDL Stock Gains Despite Q1 Earnings Decline, Revenues Improve Y/Y

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Shares of Flanigan's Enterprises, Inc. (BDL - Free Report) have gained 1.2% since the company reported its earnings for the quarter ended Dec. 28, 2024. This compares to the S&P 500 Index’s 0.7% gain over the same time frame. Over the past month, the stock gained 1.4% compared with the S&P 500’s 1.8% rise.

Find the latest EPS estimates and surprises on Zacks Earnings Calendar.

Financial Performance

Flanigan's reported total revenues of $50.3 million for the quarter ended Dec. 28, 2024, reflecting an 11.3% increase from $45.1 million in the prior-year quarter. The revenue growth was driven by higher restaurant and package store sales, aided by menu price increases and improved customer traffic. Restaurant food and bar sales rose 9.7% to $37.1 million from $33.8 million, while package store sales surged 17.3% to $12.4 million from $10.6 million.

Net income attributable to Flanigan’s shareholders declined 49.5% to $55,000 from $0.1 million a year ago. Basic and diluted earnings per share (EPS) came in at $0.03, down 50% from $0.06 in the prior-year quarter. The decline in profitability was attributed to rising food and labor costs, as well as higher selling, general, and administrative (SG&A) expenses.

Other Key Business Metrics

Gross profit for restaurant food and bar sales increased 9.4% to $24.1 million from $21.9 million, while package store gross profit rose 8.5% to $2.9 million from $2.7 million. However, the gross profit margin for restaurant sales slightly contracted to 64.87% from 65.02% due to increased food costs. Meanwhile, package store gross margin declined more notably to 23.76% from 25.67%, reflecting competitive pricing pressures.

Payroll and related costs jumped 9.5% to $15.7 million from $14.4 million in the prior-year quarter, largely due to wage inflation and the opening of the Hollywood, FL, location in early 2024. Operating expenses increased 10.8% to $6.6 million from $5.9 million in the prior-year quarter, driven by inflationary pressures and higher costs across utilities, insurance, and security. SG&A expenses climbed 25.2% to $1.5 million from $1.2 million in the prior-year quarter, primarily due to increased advertising expenditures.

BDL ended the quarter with cash and cash equivalents of $27.3 million, up from $21.4 million as of Sept. 28, 2024. Net cash provided by operating activities more than doubled to $7.7 million from $3.5 million, driven by the timing of accrued expense payments. Capital expenditures for the quarter totaled $0.7 million, down 45.9% from $ 1.4 million, mainly for restaurant refurbishments. Long-term debt (including the current portion) stood at $21.6 million, down slightly from $21.9 million as of Sept. 28, 2024.

Management Commentary and Factors Influencing Results

Management cited recent menu price increases as a factor supporting revenue growth. In November 2024, the company raised food prices, targeting a 4.14% annual increase, and in December 2024, bar prices were increased to achieve an estimated 4.90% annual revenue uplift. Another round of bar price increases was implemented in August 2024, aimed at a 5.63% revenue boost. While these adjustments helped offset cost pressures, inflationary factors, particularly in food, beverage, and labor, continue to weigh on margins.

Occupancy costs decreased 9.7% to $1.9 million from $2.2 million in the prior-year quarter, benefiting from lower property tax adjustments. However, depreciation and amortization expenses rose 16.8% to $1.1 million from $0.9 million in the prior-year quarter, reflecting higher capital investments.

The company cited higher food costs, labor expenses, and marketing spend as key headwinds impacting net income. Despite these challenges, management remains optimistic about further revenue growth, supported by sustained customer traffic at both restaurant and package store locations.

Guidance and Outlook

Flanigan’s expects revenue growth to continue in the coming quarters, aided by the recent menu price increases and strong customer demand. However, management anticipates ongoing cost pressures, particularly in labor and food procurement, which could weigh on profitability. The company is also monitoring broader inflationary trends and supply chain constraints.

Other Developments

Flanigan’s entered into a new one-year Master Services Agreement with its primary vendor effective Jan. 1, 2025, ensuring stable product supply while allowing flexibility to source up to 20% of its inventory from alternative suppliers. Additionally, the company committed to purchasing approximately $7.8 million worth of baby back ribs in 2025 at pre-negotiated prices.

In terms of capital expenditures, the company allocated $745,000 in the quarter for renovations and property improvements, including $87,000 for upgrades at one package store. BDL also continues to invest in its ERP system upgrade, expected to be fully implemented by the third quarter of fiscal 2025.


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