What accounting compilation was used to prepare the Del Taco financial statements?

According to the 2025 Del Taco Franchise Disclosure Document, the accompanying condensed consolidated financial statements have been prepared following U.S. generally accepted accounting principles (U.S. GAAP) and adhering to the rules and regulations established by the Securities and Exchange Commission (SEC). This indicates that Del Taco aims to maintain a standardized and transparent approach to its financial reporting, aligning with widely recognized accounting standards.

For a potential Del Taco franchisee, this means the financial statements are prepared using a consistent and regulated framework, making it easier to compare Del Taco's financial performance with other companies and assess its financial health. The reference to U.S. GAAP and SEC regulations suggests a commitment to accuracy and compliance in financial reporting, which can provide a level of confidence to investors and franchisees.

It is important to note that these financial statements are condensed and should be read in conjunction with the company's Annual Report on Form 10-K for the fiscal year ended September 29, 2024. The accounting policies used are consistent with those described in the 2024 Form 10-K, ensuring continuity in the reporting methods. This allows for a more comprehensive understanding of Del Taco's financial position and performance over time.