Chipotle Mexican Grill is experiencing a persistent sales decline, with same-store sales dropping 1.7% and falling customer traffic reported for the fourth straight quarter. Despite these financial challenges, the company plans to open 350 to 370 new restaurants in 2026, demonstrating its commitment to growth. The current share price of $35.84 positions Chipotle as overvalued compared to its fair value estimates, prompting investor scrutiny ahead of forthcoming quarterly results.