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Wendy's WEN Sales — Revenue from Contract with Customer, Excluding Assessed Tax

Other product segments

Advertising funds revenue
$127.42M+14.4%
Franchise royalty revenue
$123.57M-6.5%
Franchise rental income
$53.36M-11.7%
Franchise fees
$26.2M+8.9%

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Other financials

Income statement

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Revenue$570.6M+1.7%
Gross profit$363.3M-0.3%
Operating income$79.3M-24.0%
Net income$32.6M-40.8%
EPS (diluted)$0.17-41.4%

Balance sheet

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Cash & equivalents$394.8M+19.6%
Total debt$4.1B-0.4%
Total equity$120.5M+6.7%
Total assets$4.9B-0.2%

Cash flow

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Operating cash flow$100.6M+66.0%
CapEx$19.6M-8.5%
Free cash flow$81.0M+107%

Valuation

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Market cap$1.41B-25.4%
Enterprise value$5.09B-10.1%
P/E11.2×+1.3×
P/S0.6×-0.2×

Profitability

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Gross margin63%-2.1pp
Operating margin13.6%-3.4pp
Net margin5.7%-2.9pp
FCF margin12%+0.4pp

Returns & leverage

See full
Return on equity108%+8.7pp
Debt / equity33.8×-2.4×
Current ratio1.9×+0.5×

Where this comes from

Reported directly by Wendy's in its filing.

Tagged under the XBRL concept us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax.

The source filing: Wendy's’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 4:15 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q3 2026
Accession
0000030697-26-000116
Line itemThree Months Ended / June 28,2026Three Months Ended / June 29,2025Six Months Ended / June 28,2026Six Months Ended / June 29,2025
Revenues:
Sales$240,016$232,853$465,513$452,363
Franchise royalty revenue and fees149,771156,300297,666301,448
Franchise rental income53,36360,411112,267118,865
Advertising funds revenue127,421111,365235,762211,725
570,571560,9291,111,2081,084,401
Costs and expenses:
Cost of sales207,275196,521408,324384,690

Item 1. Financial Statements.

FAQ

What is Wendy's's sales — revenue from contract with customer, excluding assessed tax?
Wendy's (WEN) reported sales — revenue from contract with customer, excluding assessed tax of $240.02M in Q2 2026.
How has Wendy's's sales — revenue from contract with customer, excluding assessed tax changed year-over-year?
Wendy's's sales — revenue from contract with customer, excluding assessed tax increased by 3.1% year-over-year, from $232.85M to $240.02M.
What is the long-term trend for Wendy's's sales — revenue from contract with customer, excluding assessed tax?
Over 4 years (2021 to 2025), Wendy's's sales — revenue from contract with customer, excluding assessed tax has grown at a 5.7% compound annual growth rate (CAGR), from $734.07M to $916.33M.
What does sales — revenue from contract with customer, excluding assessed tax mean?
This metric represents the total gross revenue generated from the sale of food and beverage products to customers, excluding any sales-related taxes collected on behalf of government authorities. It serves as the primary indicator of top-line performance for the restaurant segment, reflecting consumer demand and the effectiveness of pricing and menu strategies. By isolating core operational revenue, it allows investors to assess the scale and growth trajectory of the company's primary business activities.

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