(5) Income (Loss) Per Share

12 Months Ended

Jan. 01, 2012

Loss Per Share [Abstract]

Income (Loss) Per Share

Income (Loss) Per Share

(The Wendy’s Company)

Basic income (loss) per share for 2011, 2010 and 2009 was computed by dividing net income (loss) by the weighted average number of common shares outstanding. The weighted average number of shares used to calculate basic and diluted income (loss) per share was as follows:

	2011	2010	2009
Common stock:
Weighted average basic shares outstanding	405,224	426,247	466,204
Dilutive effect of stock options and restricted      shares	1,956	948	483
Weighted average diluted shares outstanding	407,180	427,195	466,687

Diluted income per share was computed by dividing income by the weighted average number of basic shares outstanding plus the potential common share effect of dilutive stock options and restricted shares, computed using the treasury stock method. For 2011, 2010 and 2009, we excluded 19,294, 24,088 and 17,194, respectively, of potential common shares from our diluted income per share calculation as they would have had anti-dilutive effects.