XML 47 R35.htm IDEA: XBRL DOCUMENT
v3.25.3

Reorganization and Realignment Costs (Tables) | 9 Months Ended
--- | ---
Sep. 28, 2025
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the initiatives included in “Reorganization and realignment costs:”
| Three Months Ended |  | Nine Months Ended
| September 28, 2025 |  | September 29, 2024 |  | September 28, 2025 |  | September 29, 2024
Organizational Redesign Plan | $ | 24 |  |  | $ | 296 |  |  | $ | (820) |  |  | $ | 8,327 |
Other reorganization and realignment plans | 292 |  |  | 58 |  |  | 618 |  |  | 152 |
Reorganization and realignment costs | $ | 316 |  |  | $ | 354 |  |  | $ | (202) |  |  | $ | 8,479 |
Organizational Redesign |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the costs recorded as a result of the Organizational Redesign Plan:
| Three Months Ended |  | Nine Months Ended |  | Total Incurred Since Inception
| September 28, 2025 |  | September 29, 2024 |  | September 28, 2025 |  | September 29, 2024 |
Severance and related employee costs (a) | $ | (20) |  |  | $ | 12 |  |  | $ | (1,114) |  |  | $ | 7,322 |  |  | $ | 12,382 |
Recruitment and relocation costs | — |  |  | 75 |  |  | 13 |  |  | 157 |  |  | 736 |
Third-party and other costs | — |  |  | 57 |  |  | — |  |  | 120 |  |  | 1,116 |
| (20) |  |  | 144 |  |  | (1,101) |  |  | 7,599 |  |  | 14,234 |
Share-based compensation (b) | 44 |  |  | 152 |  |  | 281 |  |  | 728 |  |  | 2,377 |
Total organizational redesign | $ | 24 |  |  | $ | 296 |  |  | $ | (820) |  |  | $ | 8,327 |  |  | $ | 16,611 |
_______________ (a)The three and nine months ended September 28, 2025 includes a reversal of an accrual as a result of a change in estimate. (b)Total incurred since inception primarily represents the accelerated recognition of share-based compensation resulting from the termination of employees under the Organizational Redesign Plan.
Schedule of Restructuring Reserve by Type of Cost | As of September 28, 2025, the accruals for the Organizational Redesign Plan are included in “Accrued expenses and other current liabilities.” The tables below present a rollforward of our accruals for the Organizational Redesign Plan.
| Balance December 29, 2024 |  | Charges |  | Payments |  | Balance September 28, 2025
Severance and related employee costs | $ | 4,257 |  |  | $ | (1,114) |  |  | $ | (2,419) |  |  | $ | 724 |
Recruitment and relocation costs | — |  |  | 13 |  |  | (13) |  |  | — |
Third-party and other costs | — |  |  | — |  |  | — |  |  | — |
| $ | 4,257 |  |  | $ | (1,101) |  |  | $ | (2,432) |  |  | $ | 724 |
| Balance December 31, 2023 |  | Charges |  | Payments |  | Balance September 29, 2024
Severance and related employee costs | $ | 1,692 |  |  | $ | 7,322 |  |  | $ | (3,589) |  |  | $ | 5,425 |
Recruitment and relocation costs | — |  |  | 157 |  |  | (157) |  |  | — |
Third-party and other costs | — |  |  | 120 |  |  | (120) |  |  | — |
| $ | 1,692 |  |  | $ | 7,599 |  |  | $ | (3,866) |  |  | $ | 5,425 |

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringPlanAxis=wen_OrganizationalRedesignMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |