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Wendy’s Co. – ‘10-Q’ for 4/4/21 – ‘EX-101.CAL’

On:  Wednesday, 5/12/21, at 7:15am ET   ·   For:  4/4/21   ·   Accession #:  30697-21-5   ·   File #:  1-02207

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  As Of               Filer                 Filing    For·On·As Docs:Size

 5/12/21  Wendy’s Co.                       10-Q        4/04/21   86:8.2M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    892K 
 2: EX-10.1     Long Term Performance Unit Award Agreement          HTML     63K 
 3: EX-31.1     CEO 302 Certification                               HTML     26K 
 4: EX-31.2     CFO 302 Certification                               HTML     26K 
 5: EX-32.1     CEO & CFO 906 Certifications                        HTML     23K 
12: R1          Document and Entity Information                     HTML     75K 
13: R2          Condensed Consolidated Balance Sheets               HTML    142K 
14: R3          Condensed Consolidated Statements of Operations     HTML    105K 
15: R4          Condensed Consolidated Statements of Comprehensive  HTML     41K 
                Income                                                           
16: R5          Condensed Consolidated Statements of Stockholders'  HTML     62K 
                Equity Statement                                                 
17: R6          Condensed Consolidated Statements of Cash Flows     HTML    111K 
18: R7          Basis of Presentation                               HTML     28K 
19: R8          Revenue (Notes)                                     HTML     78K 
20: R9          Acquisitions (Notes)                                HTML     27K 
21: R10         System Optimization Gains, Net                      HTML     41K 
22: R11         Reorganization and Realignment Costs                HTML    159K 
23: R12         Investments                                         HTML     36K 
24: R13         Long-Term Debt (Notes)                              HTML     41K 
25: R14         Fair Value Measurements                             HTML     75K 
26: R15         Impairment of Long-Lived Assets                     HTML     32K 
27: R16         Income Taxes                                        HTML     27K 
28: R17         Net Income Per Share                                HTML     37K 
29: R18         Stockholders' Equity                                HTML     35K 
30: R19         Leases (Notes)                                      HTML     52K 
31: R20         Transactions with Related Parties                   HTML     29K 
32: R21         Guarantees and Other Commitments and Contingencies  HTML     26K 
33: R22         Legal and Environmental Matters                     HTML     25K 
34: R23         Segment Information (Notes)                         HTML     56K 
35: R24         Revenue (Tables)                                    HTML     81K 
36: R25         System Optimization Gains, Net (Tables)             HTML     41K 
37: R26         Reorganization and Realignment Costs (Tables)       HTML    165K 
38: R27         Investments (Tables)                                HTML     34K 
39: R28         Long-Term Debt (Tables)                             HTML     41K 
40: R29         Fair Value Measurements (Tables)                    HTML     71K 
41: R30         Impairment of Long-Lived Assets (Tables)            HTML     32K 
42: R31         Net Income Per Share (Tables)                       HTML     36K 
43: R32         Stockholders' Equity (Tables)                       HTML     30K 
44: R33         Leases (Tables)                                     HTML     51K 
45: R34         Segment Information (Tables)                        HTML     55K 
46: R35         Revenue Disaggregation of Revenue (Details)         HTML     64K 
47: R36         Revenue Contract Balances (Details)                 HTML     43K 
48: R37         Revenue Revenue, Remaining Performance Obligation   HTML     37K 
                (Details)                                                        
49: R38         Acquisitions (Details)                              HTML     45K 
50: R39         System Optimization Gains, Net Summary of           HTML     42K 
                Disposition Activity (Details)                                   
51: R40         System Optimization Gains, Net Assets Held for      HTML     32K 
                Sale (Details)                                                   
52: R41         Reorganization and Realignment Costs Summary        HTML     33K 
                (Details)                                                        
53: R42         Reorganization and Realignment Costs Operations     HTML     52K 
                and Field Realignment (Details)                                  
54: R43         Reorganization and Realignment Costs Operations     HTML     37K 
                and Field Realignment Accrual Rollforward                        
                (Details)                                                        
55: R44         Reorganization and Realignment Costs IT             HTML     45K 
                Realignment Costs (Details)                                      
56: R45         Reorganization and Realignment Costs IT             HTML     45K 
                Realignment Accrual Rollforward (Details)                        
57: R46         Reorganization and Realignment Costs G&A            HTML     48K 
                Realignment Costs (Details)                                      
58: R47         Reorganization and Realignment Costs G&A            HTML     45K 
                Realignment Accrual Rollforward (Details)                        
59: R48         Reorganization and Realignment Costs System         HTML     59K 
                Optimization Costs (Details)                                     
60: R49         Reorganization and Realignment Costs System         HTML     38K 
                Optimization Accrual Rollforward (Details)                       
61: R50         Investments Equity Investment Summary (Details)     HTML     49K 
62: R51         Long-Term Debt Schedule of Long Term Debt           HTML     58K 
                (Details)                                                        
63: R52         Long-Term Debt Senior Notes (Details)               HTML     32K 
64: R53         Long-Term Debt Other Long-term Debt Disclosure      HTML     35K 
                (Details)                                                        
65: R54         Fair Value Measurements Financial Instruments       HTML     65K 
                (Details)                                                        
66: R55         Fair Value Measurements Non-Recurring Fair Value    HTML     39K 
                Measurements (Details)                                           
67: R56         Impairment of Long-Lived Assets (Details)           HTML     31K 
68: R57         Income Taxes (Details)                              HTML     32K 
69: R58         Net Income Per Share (Details)                      HTML     52K 
70: R59         Stockholders' Equity Dividends (Details)            HTML     23K 
71: R60         Stockholders' Equity Repurchases of Common Stock    HTML     62K 
                (Details)                                                        
72: R61         Stockholders' Equity Accumulated Other              HTML     34K 
                Comprehensive Loss (Details)                                     
73: R62         Leases Lessee Lease Narrative (Details)             HTML     31K 
74: R63         Leases Lessor Lease Narrative (Details)             HTML     29K 
75: R64         Leases Components of Lease Cost (Details)           HTML     47K 
76: R65         Leases Components of Lease Income (Details)         HTML     37K 
77: R66         Transactions with Related Parties (Details)         HTML     48K 
78: R67         Guarantees and Other Commitments and Contingencies  HTML     26K 
                Lease Guarantees (Details)                                       
79: R68         Guarantees and Other Commitments and Contingencies  HTML     24K 
                Letters of Credit (Details)                                      
80: R69         Segment Information Reconciliation of Revenue from  HTML     34K 
                Segments to Consolidated (Details)                               
81: R70         Segment Information Reconciliation of Profit from   HTML     63K 
                Segments to Consolidated (Details)                               
82: R9999       Uncategorized Items - wen-20210404.htm              HTML     25K 
84: XML         IDEA XML File -- Filing Summary                      XML    152K 
11: XML         XBRL Instance -- wen-20210404_htm                    XML   2.16M 
83: EXCEL       IDEA Workbook of Financial Reports                  XLSX     93K 
 7: EX-101.CAL  XBRL Calculations -- wen-20210404_cal                XML    207K 
 8: EX-101.DEF  XBRL Definitions -- wen-20210404_def                 XML    906K 
 9: EX-101.LAB  XBRL Labels -- wen-20210404_lab                      XML   1.48M 
10: EX-101.PRE  XBRL Presentations -- wen-20210404_pre               XML   1.03M 
 6: EX-101.SCH  XBRL Schema -- wen-20210404                          XSD    173K 
85: JSON        XBRL Instance as JSON Data -- MetaLinks              354±   506K 
86: ZIP         XBRL Zipped Folder -- 0000030697-21-000005-xbrl      Zip    304K

‘EX-101.CAL’   —   XBRL Calculations — wen-20210404_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_067158db-98f5-47bd-8e3b-46d6b35cccc4" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_393a273e-e8cd-4191-a899-2c30a1805c8c" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://www.wendys.com/role/LongTermDebtSeniorNotesDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#LongTermDebtSeniorNotesDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LongTermDebtSeniorNotesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LongTermDebtOtherLongtermDebtDisclosureDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#LongTermDebtOtherLongtermDebtDisclosureDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LongTermDebtOtherLongtermDebtDisclosureDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/FairValueMeasurements" xlink:type="simple" xlink:href="wen-20210404.xsd#FairValueMeasurements"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/FairValueMeasurements" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/FairValueMeasurementsTables" xlink:type="simple" xlink:href="wen-20210404.xsd#FairValueMeasurementsTables"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/FairValueMeasurementsTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/FairValueMeasurementsFinancialInstrumentsDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#FairValueMeasurementsFinancialInstrumentsDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/FairValueMeasurementsFinancialInstrumentsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/FairValueMeasurementsNonRecurringFairValueMeasurementsDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#FairValueMeasurementsNonRecurringFairValueMeasurementsDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/FairValueMeasurementsNonRecurringFairValueMeasurementsDetails" xlink:type="extended">
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsFairValueDisclosure_090de437-d53e-41a9-9d26-7b23572958d9" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsFairValueDisclosure"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentFairValueDisclosure_2377b77f-82e4-4bda-a01e-e359780262d3" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentFairValueDisclosure"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsFairValueDisclosure_090de437-d53e-41a9-9d26-7b23572958d9" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentFairValueDisclosure_2377b77f-82e4-4bda-a01e-e359780262d3" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsHeldForSaleLongLivedFairValueDisclosure_40127c1a-6263-457c-a546-4d6a938d9917" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsHeldForSaleLongLivedFairValueDisclosure"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsFairValueDisclosure_090de437-d53e-41a9-9d26-7b23572958d9" xlink:to="loc_us-gaap_AssetsHeldForSaleLongLivedFairValueDisclosure_40127c1a-6263-457c-a546-4d6a938d9917" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://www.wendys.com/role/ImpairmentofLongLivedAssets" xlink:type="simple" xlink:href="wen-20210404.xsd#ImpairmentofLongLivedAssets"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/ImpairmentofLongLivedAssets" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/ImpairmentofLongLivedAssetsTables" xlink:type="simple" xlink:href="wen-20210404.xsd#ImpairmentofLongLivedAssetsTables"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/ImpairmentofLongLivedAssetsTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/ImpairmentofLongLivedAssetsDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#ImpairmentofLongLivedAssetsDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/ImpairmentofLongLivedAssetsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/IncomeTaxes" xlink:type="simple" xlink:href="wen-20210404.xsd#IncomeTaxes"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/IncomeTaxes" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/IncomeTaxesDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#IncomeTaxesDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/IncomeTaxesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/NetIncomePerShare" xlink:type="simple" xlink:href="wen-20210404.xsd#NetIncomePerShare"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/NetIncomePerShare" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/NetIncomePerShareTables" xlink:type="simple" xlink:href="wen-20210404.xsd#NetIncomePerShareTables"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/NetIncomePerShareTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/NetIncomePerShareDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#NetIncomePerShareDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/NetIncomePerShareDetails" xlink:type="extended">
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_8a72c85e-ef6b-4547-94a7-5449f5d5458e" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_74de1474-f5e6-48b0-b6e4-18d340ae5a60" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_8a72c85e-ef6b-4547-94a7-5449f5d5458e" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_74de1474-f5e6-48b0-b6e4-18d340ae5a60" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_f1fe32b7-e2fa-438c-b253-b18fe7548b98" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_8a72c85e-ef6b-4547-94a7-5449f5d5458e" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_f1fe32b7-e2fa-438c-b253-b18fe7548b98" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://www.wendys.com/role/StockholdersEquity" xlink:type="simple" xlink:href="wen-20210404.xsd#StockholdersEquity"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/StockholdersEquity" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/StockholdersEquityTables" xlink:type="simple" xlink:href="wen-20210404.xsd#StockholdersEquityTables"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/StockholdersEquityTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/StockholdersEquityDividendsDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#StockholdersEquityDividendsDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/StockholdersEquityDividendsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/StockholdersEquityRepurchasesofCommonStockDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#StockholdersEquityRepurchasesofCommonStockDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/StockholdersEquityRepurchasesofCommonStockDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/StockholdersEquityAccumulatedOtherComprehensiveLossDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#StockholdersEquityAccumulatedOtherComprehensiveLossDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/StockholdersEquityAccumulatedOtherComprehensiveLossDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LeasesNotes" xlink:type="simple" xlink:href="wen-20210404.xsd#LeasesNotes"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LeasesNotes" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LeasesTables" xlink:type="simple" xlink:href="wen-20210404.xsd#LeasesTables"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LeasesTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LeasesLesseeLeaseNarrativeDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#LeasesLesseeLeaseNarrativeDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LeasesLesseeLeaseNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LeasesLessorLeaseNarrativeDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#LeasesLessorLeaseNarrativeDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LeasesLessorLeaseNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LeasesComponentsofLeaseCostDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#LeasesComponentsofLeaseCostDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LeasesComponentsofLeaseCostDetails" xlink:type="extended">
<link:loc xlink:type="locator" xlink:label="loc_wen_TotalFinanceLeaseCost_c4174639-a81a-40f5-a1fd-1c9c7185dab3" xlink:href="wen-20210404.xsd#wen_TotalFinanceLeaseCost"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_4988efe8-0fce-48db-9d39-a4cdb9faa76b" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wen_TotalFinanceLeaseCost_c4174639-a81a-40f5-a1fd-1c9c7185dab3" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_4988efe8-0fce-48db-9d39-a4cdb9faa76b" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense_a1912a50-2437-4747-b4b6-7c29c32be246" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseInterestExpense"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wen_TotalFinanceLeaseCost_c4174639-a81a-40f5-a1fd-1c9c7185dab3" xlink:to="loc_us-gaap_FinanceLeaseInterestExpense_a1912a50-2437-4747-b4b6-7c29c32be246" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_wen_TotalOperatingLeaseCost_fece3c3b-cac7-4e6c-8255-dd24fe11c756" xlink:href="wen-20210404.xsd#wen_TotalOperatingLeaseCost"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_edaa52d3-8a43-4215-91b9-20da384379fa" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wen_TotalOperatingLeaseCost_fece3c3b-cac7-4e6c-8255-dd24fe11c756" xlink:to="loc_us-gaap_OperatingLeaseCost_edaa52d3-8a43-4215-91b9-20da384379fa" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableLeaseCost_6b4c7765-5d46-4dc0-bafc-7ec88025a615" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_VariableLeaseCost"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wen_TotalOperatingLeaseCost_fece3c3b-cac7-4e6c-8255-dd24fe11c756" xlink:to="loc_us-gaap_VariableLeaseCost_6b4c7765-5d46-4dc0-bafc-7ec88025a615" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermLeaseCost_cda03ded-7f65-4ddc-9a6c-e69064e13d5f" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermLeaseCost"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wen_TotalOperatingLeaseCost_fece3c3b-cac7-4e6c-8255-dd24fe11c756" xlink:to="loc_us-gaap_ShortTermLeaseCost_cda03ded-7f65-4ddc-9a6c-e69064e13d5f" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseCost_0db481af-221a-4ad0-b722-ddc1adda0605" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseCost"/>
<link:loc xlink:type="locator" xlink:label="loc_wen_TotalFinanceLeaseCost_fbd455bc-0ea3-4f7f-9002-ec95d8991472" xlink:href="wen-20210404.xsd#wen_TotalFinanceLeaseCost"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_0db481af-221a-4ad0-b722-ddc1adda0605" xlink:to="loc_wen_TotalFinanceLeaseCost_fbd455bc-0ea3-4f7f-9002-ec95d8991472" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_wen_TotalOperatingLeaseCost_80ae7ca7-4fe4-479a-a27c-7bd733188d33" xlink:href="wen-20210404.xsd#wen_TotalOperatingLeaseCost"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_0db481af-221a-4ad0-b722-ddc1adda0605" xlink:to="loc_wen_TotalOperatingLeaseCost_80ae7ca7-4fe4-479a-a27c-7bd733188d33" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://www.wendys.com/role/LeasesComponentsofLeaseIncomeDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#LeasesComponentsofLeaseIncomeDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LeasesComponentsofLeaseIncomeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/TransactionswithRelatedParties" xlink:type="simple" xlink:href="wen-20210404.xsd#TransactionswithRelatedParties"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/TransactionswithRelatedParties" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/TransactionswithRelatedPartiesDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#TransactionswithRelatedPartiesDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/TransactionswithRelatedPartiesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/GuaranteesandOtherCommitmentsandContingencies" xlink:type="simple" xlink:href="wen-20210404.xsd#GuaranteesandOtherCommitmentsandContingencies"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/GuaranteesandOtherCommitmentsandContingencies" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/GuaranteesandOtherCommitmentsandContingenciesLeaseGuaranteesDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#GuaranteesandOtherCommitmentsandContingenciesLeaseGuaranteesDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/GuaranteesandOtherCommitmentsandContingenciesLeaseGuaranteesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/GuaranteesandOtherCommitmentsandContingenciesLettersofCreditDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#GuaranteesandOtherCommitmentsandContingenciesLettersofCreditDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/GuaranteesandOtherCommitmentsandContingenciesLettersofCreditDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/LegalandEnvironmentalMatters" xlink:type="simple" xlink:href="wen-20210404.xsd#LegalandEnvironmentalMatters"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/LegalandEnvironmentalMatters" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/SegmentInformationNotes" xlink:type="simple" xlink:href="wen-20210404.xsd#SegmentInformationNotes"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/SegmentInformationNotes" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/SegmentInformationTables" xlink:type="simple" xlink:href="wen-20210404.xsd#SegmentInformationTables"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/SegmentInformationTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/SegmentInformationReconciliationofRevenuefromSegmentstoConsolidatedDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#SegmentInformationReconciliationofRevenuefromSegmentstoConsolidatedDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/SegmentInformationReconciliationofRevenuefromSegmentstoConsolidatedDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.wendys.com/role/SegmentInformationReconciliationofProfitfromSegmentstoConsolidatedDetails" xlink:type="simple" xlink:href="wen-20210404.xsd#SegmentInformationReconciliationofProfitfromSegmentstoConsolidatedDetails"/>
<link:calculationLink xlink:role="http://www.wendys.com/role/SegmentInformationReconciliationofProfitfromSegmentstoConsolidatedDetails" xlink:type="extended"/>
</link:linkbase>

4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/26/24  Wendy’s Co.                       10-K       12/31/23  156:17M
 3/01/23  Wendy’s Co.                       10-K        1/01/23  161:19M
 3/01/22  Wendy’s Co.                       10-K        1/02/22  156:19M
12/22/21  Wendy’s Co.                       S-3ASR     12/22/21    7:1.6M                                   Donnelley … Solutions/FA
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