# THE WENDY’S COMPANY (WEN) FY2026 YTD Q2 P&L / Income Statement - Company: THE WENDY’S COMPANY (WEN) - Period: 2025-12-29 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-ytd-q2-income-statement - Chart image: https://plicit.ai/charts/wen-fy2026-ytd-q2-income-statement-sankey.png ## Chart details: Revenue by Product and Service (5 categories) Income statement for 2025-12-29 through 2026-06-28. View: Product and service (5 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 1,111,208,000 US dollars - **Cost of sales**: 408,324,000 US dollars - **Gross profit (calculated)**: 702,884,000 US dollars - **Operating expenses (calculated)**: 558,679,000 US dollars - **Operating profit**: 144,205,000 US dollars - **Other income (expense), net (calculated)**: negative 61,473,000 US dollars - **Income before income taxes**: 82,732,000 US dollars - **Provision for income taxes**: 27,404,000 US dollars - **Net income**: 55,328,000 US dollars - **Sales at Company-operated restaurants**: 465,513,000 US dollars - **Franchise royalty revenue**: 239,764,000 US dollars - **Franchise fees**: 57,902,000 US dollars - **Franchise rental income**: 112,267,000 US dollars - **Advertising funds revenue**: 235,762,000 US dollars - **Franchise support and other costs**: 44,557,000 US dollars - **Franchise rental expense**: 58,215,000 US dollars - **Advertising funds expense**: 236,494,000 US dollars - **General and Administrative Expense**: 139,004,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 78,636,000 US dollars - **Amortization of cloud computing arrangements**: 9,339,000 US dollars - **System optimization gains, net**: negative 2,292,000 US dollars - **Reorganization and realignment costs**: negative 152,000 US dollars - **Impairment of long-lived assets**: 5,692,000 US dollars - **Other operating income, net**: negative 10,814,000 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-ytd-q2-income-statement/revenue-by-business-segment - Chart image: https://plicit.ai/charts/wen-fy2026-ytd-q2-revenue-by-business-segment-sankey.png Income statement for 2025-12-29 through 2026-06-28. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 1,111,208,000 US dollars - **Cost of sales**: 408,324,000 US dollars - **Gross profit (calculated)**: 702,884,000 US dollars - **Operating expenses (calculated)**: 558,679,000 US dollars - **Operating profit**: 144,205,000 US dollars - **Other income (expense), net (calculated)**: negative 61,473,000 US dollars - **Income before income taxes**: 82,732,000 US dollars - **Provision for income taxes**: 27,404,000 US dollars - **Net income**: 55,328,000 US dollars - **Wendy's U.S.**: 921,756,000 US dollars - **Wendy's International**: 76,193,000 US dollars - **Global Real Estate & Development**: 113,259,000 US dollars - **Franchise support and other costs**: 44,557,000 US dollars - **Franchise rental expense**: 58,215,000 US dollars - **Advertising funds expense**: 236,494,000 US dollars - **General and Administrative Expense**: 139,004,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 78,636,000 US dollars - **Amortization of cloud computing arrangements**: 9,339,000 US dollars - **System optimization gains, net**: negative 2,292,000 US dollars - **Reorganization and realignment costs**: negative 152,000 US dollars - **Impairment of long-lived assets**: 5,692,000 US dollars - **Other operating income, net**: negative 10,814,000 US dollars - **Wendy's U.S. costs (calculated)**: 691,419,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Wendy's International costs (calculated)**: 53,691,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Global Real Estate & Development costs (calculated)**: 57,744,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses. - **Reconciling items (calculated)**: 164,149,000 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-ytd-q2-income-statement/revenue-by-product-and-service-4-categories - Chart image: https://plicit.ai/charts/wen-fy2026-ytd-q2-revenue-by-product-and-service-4-categories-sankey.png Income statement for 2025-12-29 through 2026-06-28. View: Product and service (4 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 1,111,208,000 US dollars - **Cost of sales**: 408,324,000 US dollars - **Gross profit (calculated)**: 702,884,000 US dollars - **Operating expenses (calculated)**: 558,679,000 US dollars - **Operating profit**: 144,205,000 US dollars - **Other income (expense), net (calculated)**: negative 61,473,000 US dollars - **Income before income taxes**: 82,732,000 US dollars - **Provision for income taxes**: 27,404,000 US dollars - **Net income**: 55,328,000 US dollars - **Sales**: 465,513,000 US dollars - **Franchise royalty revenue and fees**: 297,666,000 US dollars - **Franchise rental income**: 112,267,000 US dollars - **Advertising funds revenue**: 235,762,000 US dollars - **Franchise support and other costs**: 44,557,000 US dollars - **Franchise rental expense**: 58,215,000 US dollars - **Advertising funds expense**: 236,494,000 US dollars - **General and Administrative Expense**: 139,004,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 78,636,000 US dollars - **Amortization of cloud computing arrangements**: 9,339,000 US dollars - **System optimization gains, net**: negative 2,292,000 US dollars - **Reorganization and realignment costs**: negative 152,000 US dollars - **Impairment of long-lived assets**: 5,692,000 US dollars - **Other operating income, net**: negative 10,814,000 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-ytd-q2-income-statement/revenue-by-business-segment-by-product-and-service - Chart image: https://plicit.ai/charts/wen-fy2026-ytd-q2-revenue-by-business-segment-by-product-and-service-sankey.png Income statement for 2025-12-29 through 2026-06-28. View: Segments by Product and Service. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Revenues**: 1,111,208,000 US dollars - **Cost of sales**: 408,324,000 US dollars - **Gross profit (calculated)**: 702,884,000 US dollars - **Operating expenses (calculated)**: 558,679,000 US dollars - **Operating profit**: 144,205,000 US dollars - **Other income (expense), net (calculated)**: negative 61,473,000 US dollars - **Income before income taxes**: 82,732,000 US dollars - **Provision for income taxes**: 27,404,000 US dollars - **Net income**: 55,328,000 US dollars - **Global Real Estate & Development - Advertising funds revenue**: 0 US dollars - **Global Real Estate & Development - Franchise fees**: 992,000 US dollars - **Global Real Estate & Development - Sales**: 0 US dollars - **Global Real Estate & Development - Franchise rental income**: 112,267,000 US dollars - **Global Real Estate & Development - Franchise royalty revenue**: 0 US dollars - **Wendy's International - Advertising funds revenue**: 18,774,000 US dollars - **Wendy's International - Franchise fees**: 6,501,000 US dollars - **Wendy's International - Sales**: 12,211,000 US dollars - **Wendy's International - Franchise rental income**: 0 US dollars - **Wendy's International - Franchise royalty revenue**: 38,707,000 US dollars - **Wendy's U.S. - Advertising funds revenue**: 216,988,000 US dollars - **Wendy's U.S. - Franchise fees**: 50,409,000 US dollars - **Wendy's U.S. - Sales**: 453,302,000 US dollars - **Wendy's U.S. - Franchise rental income**: 0 US dollars - **Wendy's U.S. - Franchise royalty revenue**: 201,057,000 US dollars - **Franchise support and other costs**: 44,557,000 US dollars - **Franchise rental expense**: 58,215,000 US dollars - **Advertising funds expense**: 236,494,000 US dollars - **General and Administrative Expense**: 139,004,000 US dollars - **Depreciation and amortization (exclusive of amortization of cloud computing arrangements shown separately below)**: 78,636,000 US dollars - **Amortization of cloud computing arrangements**: 9,339,000 US dollars - **System optimization gains, net**: negative 2,292,000 US dollars - **Reorganization and realignment costs**: negative 152,000 US dollars - **Impairment of long-lived assets**: 5,692,000 US dollars - **Other operating income, net**: negative 10,814,000 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.