(3) Acquisitions and Dispositions Acquisitions and Disposals (Tables)

6 Months Ended

Jul. 01, 2012

Acquisitions and Dispositions [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Total purchase price paid in cash	$	19,243
Identifiable assets acquired and liabilities assumed:
Cash	58
Inventories	149
Properties	12,983
Deferred taxes and other assets	1,627
Acquired territory rights	18,480
Favorable ground leases	170
Capitalized lease obligations	(14,771		)
Deferred vendor incentives (a)	(332		)
Unfavorable leases	(823		)
Other liabilities	(952		)
Total identifiable net assets	16,589
Goodwill (preliminary) (b)	$	2,654

_________________________

(a) Included in “Deferred income.”

(b) This goodwill is not deductible or amortizable for income tax purposes.

Business Acquisition, Pro Forma Information [Table Text Block]

The pro forma revenue and earnings of the combined companies had the acquisition date been January 3, 2011 are as follows:

	Three Months Ended July 1, 2012						Three Months Ended July 3, 2011
	As Reported			As Adjusted			As Reported		As Adjusted
Revenues:
Sales	$	566,116		$	574,881		$	544,237	$	555,673
Franchise revenues	79,752			79,400			78,222		77,762
Total revenues	$	645,868		$	654,281		$	622,459	$	633,435
Operating profit	$	38,391		$	38,777		$	47,434	$	48,000
Net (loss) income	(5,493		)	(5,188		)	11,266		11,735
Net (loss) income attributable to     The Wendy’s Company	(5,493		)	(5,188		)	11,266		11,735
Basic and diluted (loss) income per share	$	(.01	)	$	(.01	)	$	.03	$	.03

	Six Months Ended July 1, 2012				Six Months Ended July 3, 2011
	As Reported		As Adjusted		As Reported		As Adjusted
Revenues:
Sales	$	1,086,045	$	1,105,921	$	1,053,523	$	1,076,339
Franchise revenues	153,010		152,213		151,401		150,492
Total revenues	$	1,239,055	$	1,258,134	$	1,204,924	$	1,226,831
Operating profit	$	59,307	$	60,383	$	75,451	$	76,901
Net income	9,241		10,117		9,857		11,035
Net income attributable to     The Wendy’s Company	6,857		7,733		9,857		11,035
Basic and diluted income per share	$	.02	$	.02	$	.02	$	.03