# THE WENDY’S COMPANY (WEN) FY2026 Q2 P&L / Income Statement - Company: THE WENDY’S COMPANY (WEN) - Period: 2026-03-30 to 2026-06-28 - Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0000030697-26-000116 - Page: https://plicit.ai/financials/wen/fy2026-q2-income-statement - Chart image: https://plicit.ai/charts/wen-fy2026-q2-income-statement-sankey.png ## Chart details: Revenue by Product and Service (5 categories) Income statement for 2026-03-30 through 2026-06-28. View: Product and service (5 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 570,571,000 US dollars - **Cost of sales**: 207,275,000 US dollars - **Gross profit (calculated)**: 363,296,000 US dollars - **Operating expenses (calculated)**: 284,012,000 US dollars - **Operating profit**: 79,284,000 US dollars - **Other income (expense), net (calculated)**: negative 30,717,000 US dollars - **Income before income taxes**: 48,567,000 US dollars - **Provision for income taxes**: 15,951,000 US dollars - **Net income**: 32,616,000 US dollars - **Sales at Company-operated restaurants**: 240,016,000 US dollars - **Franchise royalty revenue**: 123,574,000 US dollars - **Franchise fees**: 26,197,000 US dollars - **Franchise rental income**: 53,363,000 US dollars - **Advertising funds revenue**: 127,421,000 US dollars - **Franchise support and other costs**: 22,566,000 US dollars - **Franchise rental expense**: 28,039,000 US dollars - **Advertising funds expense**: 127,879,000 US dollars - **General and Administrative Expense**: 66,161,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 38,061,000 US dollars - **Amortization of cloud computing arrangements**: 4,577,000 US dollars - **System optimization gains, net**: negative 667,000 US dollars - **Reorganization and realignment costs**: 10,000 US dollars - **Impairment of long-lived assets**: 3,120,000 US dollars - **Other operating income, net**: negative 5,734,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income. ## Chart details: Revenue by Business Segment - Page: https://plicit.ai/financials/wen/fy2026-q2-income-statement/revenue-by-business-segment - Chart image: https://plicit.ai/charts/wen-fy2026-q2-revenue-by-business-segment-sankey.png Income statement for 2026-03-30 through 2026-06-28. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 570,571,000 US dollars - **Cost of sales**: 207,275,000 US dollars - **Gross profit (calculated)**: 363,296,000 US dollars - **Operating expenses (calculated)**: 284,012,000 US dollars - **Operating profit**: 79,284,000 US dollars - **Other income (expense), net (calculated)**: negative 30,717,000 US dollars - **Income before income taxes**: 48,567,000 US dollars - **Provision for income taxes**: 15,951,000 US dollars - **Net income**: 32,616,000 US dollars - **Wendy's U.S.**: 477,597,000 US dollars - **Wendy's International**: 39,266,000 US dollars - **Global Real Estate & Development**: 53,708,000 US dollars - **Franchise support and other costs**: 22,566,000 US dollars - **Franchise rental expense**: 28,039,000 US dollars - **Advertising funds expense**: 127,879,000 US dollars - **General and Administrative Expense**: 66,161,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 38,061,000 US dollars - **Amortization of cloud computing arrangements**: 4,577,000 US dollars - **System optimization gains, net**: negative 667,000 US dollars - **Reorganization and realignment costs**: 10,000 US dollars - **Impairment of long-lived assets**: 3,120,000 US dollars - **Other operating income, net**: negative 5,734,000 US dollars - **Wendy's U.S. costs (calculated)**: 357,123,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Wendy's International costs (calculated)**: 27,343,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Global Real Estate & Development costs (calculated)**: 26,245,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Reconciling items (calculated)**: 80,576,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income. ## Chart details: Revenue by Product and Service (4 categories) - Page: https://plicit.ai/financials/wen/fy2026-q2-income-statement/revenue-by-product-and-service-4-categories - Chart image: https://plicit.ai/charts/wen-fy2026-q2-revenue-by-product-and-service-4-categories-sankey.png Income statement for 2026-03-30 through 2026-06-28. View: Product and service (4 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 570,571,000 US dollars - **Cost of sales**: 207,275,000 US dollars - **Gross profit (calculated)**: 363,296,000 US dollars - **Operating expenses (calculated)**: 284,012,000 US dollars - **Operating profit**: 79,284,000 US dollars - **Other income (expense), net (calculated)**: negative 30,717,000 US dollars - **Income before income taxes**: 48,567,000 US dollars - **Provision for income taxes**: 15,951,000 US dollars - **Net income**: 32,616,000 US dollars - **Sales**: 240,016,000 US dollars - **Franchise royalty revenue and fees**: 149,771,000 US dollars - **Franchise rental income**: 53,363,000 US dollars - **Advertising funds revenue**: 127,421,000 US dollars - **Franchise support and other costs**: 22,566,000 US dollars - **Franchise rental expense**: 28,039,000 US dollars - **Advertising funds expense**: 127,879,000 US dollars - **General and Administrative Expense**: 66,161,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 38,061,000 US dollars - **Amortization of cloud computing arrangements**: 4,577,000 US dollars - **System optimization gains, net**: negative 667,000 US dollars - **Reorganization and realignment costs**: 10,000 US dollars - **Impairment of long-lived assets**: 3,120,000 US dollars - **Other operating income, net**: negative 5,734,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income. ## Chart details: Revenue by Business Segment by Product and Service - Page: https://plicit.ai/financials/wen/fy2026-q2-income-statement/revenue-by-business-segment-by-product-and-service - Chart image: https://plicit.ai/charts/wen-fy2026-q2-revenue-by-business-segment-by-product-and-service-sankey.png Income statement for 2026-03-30 through 2026-06-28. View: Segments by Product and Service. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 570,571,000 US dollars - **Cost of sales**: 207,275,000 US dollars - **Gross profit (calculated)**: 363,296,000 US dollars - **Operating expenses (calculated)**: 284,012,000 US dollars - **Operating profit**: 79,284,000 US dollars - **Other income (expense), net (calculated)**: negative 30,717,000 US dollars - **Income before income taxes**: 48,567,000 US dollars - **Provision for income taxes**: 15,951,000 US dollars - **Net income**: 32,616,000 US dollars - **Global Real Estate & Development - Advertising funds revenue**: 0 US dollars - **Global Real Estate & Development - Franchise fees**: 345,000 US dollars - **Global Real Estate & Development - Sales**: 0 US dollars - **Global Real Estate & Development - Franchise rental income**: 53,363,000 US dollars - **Global Real Estate & Development - Franchise royalty revenue**: 0 US dollars - **Wendy's International - Advertising funds revenue**: 9,706,000 US dollars - **Wendy's International - Franchise fees**: 3,726,000 US dollars - **Wendy's International - Sales**: 6,009,000 US dollars - **Wendy's International - Franchise rental income**: 0 US dollars - **Wendy's International - Franchise royalty revenue**: 19,825,000 US dollars - **Wendy's U.S. - Advertising funds revenue**: 117,715,000 US dollars - **Wendy's U.S. - Franchise fees**: 22,126,000 US dollars - **Wendy's U.S. - Sales**: 234,007,000 US dollars - **Wendy's U.S. - Franchise rental income**: 0 US dollars - **Wendy's U.S. - Franchise royalty revenue**: 103,749,000 US dollars - **Franchise support and other costs**: 22,566,000 US dollars - **Franchise rental expense**: 28,039,000 US dollars - **Advertising funds expense**: 127,879,000 US dollars - **General and Administrative Expense**: 66,161,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 38,061,000 US dollars - **Amortization of cloud computing arrangements**: 4,577,000 US dollars - **System optimization gains, net**: negative 667,000 US dollars - **Reorganization and realignment costs**: 10,000 US dollars - **Impairment of long-lived assets**: 3,120,000 US dollars - **Other operating income, net**: negative 5,734,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.