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(29) Quarterly Financial Information (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified | 3 Months Ended | 12 Months Ended
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Jan. 01, 2012 | Oct. 02, 2011 | Jul. 03, 2011 | Apr. 03, 2011 | Jan. 02, 2011 | Oct. 03, 2010 | Jul. 04, 2010 | Apr. 04, 2010 | Jan. 01, 2012 | Jan. 02, 2011 | Jan. 03, 2010
Revenues | $ 615,018 | [1] | $ 611,416 | [1] | $ 622,459 | [1] | $ 582,465 | [1] | $ 582,583 | [2] | $ 600,708 | [2] | $ 607,434 | [3] | $ 584,714 |  | $ 2,431,358 | $ 2,375,439 | $ 2,437,095
Cost of sales | 454,440 | [1] | 458,000 | [1] | 464,798 | [1] | 438,871 | [1] | 431,984 | [2] | 451,319 | [2] | 442,314 | [3] | 431,337 |  | 1,816,109 | 1,756,954 | 1,812,056
Operating profit | 29,280 | [1] | 32,390 | [1] | 47,434 | [1] | 28,017 | [1] | 33,547 | [2] | 20,290 | [2] | 58,947 | [3] | 37,661 |  | 137,121 | 150,445 | 97,644
(Loss) income from continuing operations | 4,290 | [1] | 2,544 | [1] | 11,374 | [1] | (296) | [1] | 6,115 | [2] | (757) | [2] | 5,442 | [3] | 7,311 |  | 17,912 | 18,111 | 5,378
(Loss) income from discontinued operations, net of income taxes | (306) | [1] | (6,510) | [1] | (108) | [1] | (1,113) | [1] | (16,873) | [2] | (152) | [2] | 5,300 | [3] | (10,711) |  | (8,037) | (22,436) | (316)
Net (loss) income | 3,984 | [1] | (3,966) | [1] | 11,266 | [1] | (1,409) | [1] | (10,758) | [2] | (909) | [2] | 10,742 | [3] | (3,400) |  | 9,875 | (4,325) | 5,062
Transaction related and other costs, net of tax | (9) |  | (167) |  | (216) |  | (379) |  |  |  |  |  |  |  |  |  |  |  |
Transaction related and other costs, tax benefit | 5 |  | 101 |  | 131 |  | 226 |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations | $ 0.01 | [1],[4] | $ 0.01 | [1],[4] | $ 0.03 | [1],[4] | $ 0.00 | [1],[4] | $ 0.01 | [2],[4] | $ 0.00 | [2],[4] | $ 0.02 | [3],[4] | $ 0.02 | [4] |  |  |
Discontinued operations | $ 0.00 | [1],[4] | $ (0.02) | [1],[4] | $ 0.00 | [1],[4] | $ 0.00 | [1],[4] | $ (0.04) | [2],[4] | $ 0.00 | [2],[4] | $ 0.01 | [3],[4] | $ (0.03) | [4] |  |  |
Net (loss) income | $ 0.01 | [1],[4] | $ (0.01) | [1],[4] | $ 0.03 | [1],[4] | $ 0.00 | [1],[4] | $ (0.03) | [2],[4] | $ 0.00 | [2],[4] | $ 0.03 | [3],[4] | $ (0.01) | [4] |  |  |
Impairment of long-lived assets, net of income tax benefit | (2,847) |  |  |  |  |  | (4,865) |  | (3,037) |  | (12,908) |  |  |  |  |  |  |  |
Impairment of long-lived assets, income tax benefit | 1,774 |  |  |  |  |  | 3,032 |  | 1,886 |  | 8,013 |  |  |  |  |  |  |  |
Wendy's Restaurants, LLC [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues | 615,018 | [1] | 611,416 | [1] | 622,459 | [1] | 582,465 | [1] | 582,583 | [2] | 600,708 | [2] | 607,434 |  | 584,714 |  | 2,431,358 | 2,375,439 | 2,437,095
Cost of sales | 454,440 | [1] | 458,000 | [1] | 464,798 | [1] | 438,871 | [1] | 431,984 | [2] | 451,319 | [2] | 442,314 |  | 431,337 |  | 1,816,109 | 1,756,954 | 1,812,052
Operating profit | 32,370 | [1] | 35,993 | [1] | 49,641 | [1] | 31,888 | [1] | 37,022 | [2] | 22,381 | [2] | 61,372 |  | 39,582 |  | 149,892 | 160,357 | 115,620
(Loss) income from continuing operations | 925 | [1] | 4,910 | [1] | 12,997 | [1] | 2,138 | [1] | 7,063 | [2] | 509 | [2] | 4,075 |  | 8,151 |  | 20,970 | 19,798 | 11,511
(Loss) income from discontinued operations, net of income taxes | (306) | [1] | (6,510) | [1] | (108) | [1] | (1,113) | [1] | (16,873) | [2] | (152) | [2] | 5,300 |  | (10,711) |  | (8,037) | (22,436) | (1,862)
Net (loss) income | 619 | [1] | (1,600) | [1] | 12,889 | [1] | 1,025 | [1] | (9,810) | [2] | 357 | [2] | 9,375 |  | (2,560) |  | 12,933 | (2,638) | 9,649
Transaction related and other costs, net of tax | (9,279) |  | (14,732) |  | (2,933) |  | (799) |  |  |  |  |  |  |  |  |  |  |  |
Transaction related and other costs, tax benefit | 5,656 |  | 8,839 |  | 1,759 |  | 480 |  |  |  |  |  |  |  |  |  |  |  |
Notes Receivable [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income from repayment and cancellation of DFR Notes, net of tax |  |  |  |  |  |  |  |  |  |  |  |  | 3,044 |  |  |  |  |  |
Repayment and cancellation of DFR Notes, tax |  |  |  |  |  |  |  |  |  |  |  |  | $ (1,865) |  |  |  |  |  |
[1] | The operating profit was materially affected by transaction related and other costs in each of the 2011 quarters and impairment of long-lived assets in the first and fourth quarters of 2011. The impact of transaction related and other costs on net income (loss) for the first, second, third and fourth quarters of 2011 was $799, $2,933, $14,732 and $9,279, respectively, after income tax benefits of $480, $1,759, $8,839 and $5,656, respectively. The impact of the impairment of long-lived assets on net income for the first and fourth quarters of 2011 was $4,865 and $2,847, respectively, after income tax benefits of $3,032 and $1,774, respectively. In addition, The Wendy’s Company incurred transaction related and other costs in the first, second, third and fourth quarters of 2011 of $379, $216, $167 and $9, respectively, net of income tax benefits of $226, $131, $101 and $5, respectively.
[2] | The operating profit was materially affected by impairment of long-lived assets in the third and fourth quarters of 2010. The impact of the impairment of long-lived assets on net income (loss) for the third and fourth quarters of 2010 was $12,908 and $3,037, respectively, after income tax benefits of $8,013 and $1,886, respectively.
[3] | Net income for The Wendy’s Company was affected by income recognized in the second quarter of 2010 on the repayment and cancellation of the DFR Notes of $3,044, after income tax expense of $1,865.
[4] | Basic and diluted income (loss) per share are being presented together since diluted income (loss) per share was the same as basic income (loss) per share for all periods presented. See Note 5 for additional information.

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