RESTAURANT BRANDS INTERNATIONAL INC., 10-K filed on 2/20/2026
Annual Report
v3.25.4
Cover Page - USD ($)
12 Months Ended
Dec. 31, 2025
Feb. 13, 2026
Jun. 30, 2025
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-36786    
Entity Registrant Name RESTAURANT BRANDS INTERNATIONAL INC.    
Entity Incorporation, State or Country Code Z4    
Entity Tax Identification Number 98-1202754    
Entity Address, Address Line One 5707 Waterford District Drive    
Entity Address, City or Town Miami,    
Entity Address, State or Province FL    
Entity Address, Postal Zip Code 33126    
City Area Code 305    
Local Phone Number 378-3000    
Title of 12(b) Security Common Shares, without par value    
Trading Symbol QSR    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 21,428,256,686
Documents Incorporated by Reference
Portions of the registrant’s definitive proxy statement for the 2026 Annual General Meeting of Shareholders, which is to be filed no later than 120 days after December 31, 2025, are incorporated by reference into Part III of this Form 10-K.
   
Amendment Flag false    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Entity Central Index Key 0001618756    
Common Class A      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   346,504,193  
Partnerships Exchangeable Units      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   109,356,045  
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Name KPMG LLP
Auditor Location Miami, FL
Auditor Firm ID 185
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 1,163 $ 1,334
Accounts and notes receivable, net of allowance of $54 and $57, respectively 794 698
Inventories, net 205 142
Prepaids and other current assets 179 108
Assets held for sale - discontinued operations 489 0
Total current assets 2,830 2,282
Property and equipment, net of accumulated depreciation and amortization of $1,245 and $1,087, respectively 2,303 2,236
Operating lease assets, net 1,961 1,852
Intangible assets, net 11,190 10,922
Goodwill 6,306 5,986
Other assets, net 1,025 1,354
Total assets 25,615 24,632
Current liabilities:    
Accounts and drafts payable 866 765
Other accrued liabilities 1,271 1,141
Gift card liability 249 236
Current portion of long-term debt and finance leases 68 222
Liabilities held for sale - discontinued operations 437 0
Total current liabilities 2,891 2,364
Long-term debt, net of current portion 13,250 13,455
Finance leases, net of current portion 261 286
Operating lease liabilities, net of current portion 1,900 1,770
Other liabilities, net 1,034 706
Deferred income taxes, net 1,120 1,208
Total liabilities 20,456 19,789
Commitments and contingencies (Note 19)
Shareholders’ equity:    
Common shares, no par value; Unlimited shares authorized at December 31, 2025 and December 31, 2024; 346,323,165 shares issued and outstanding at December 31, 2025; 324,426,589 shares issued and outstanding at December 31, 2024 2,859 2,357
Retained earnings 1,795 1,860
Accumulated other comprehensive income (loss) (1,020) (1,107)
Total Restaurant Brands International Inc. shareholders’ equity 3,634 3,110
Noncontrolling interests 1,525 1,733
Total shareholders’ equity 5,159 4,843
Total liabilities and shareholders’ equity $ 25,615 $ 24,632
v3.25.4
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Financing receivable, allowance for credit loss, current $ 54 $ 57
Accumulated depreciation and amortization $ 1,245 $ 1,087
Common stock, par value (in dollars per share) $ 0 $ 0
Common stock, shares authorized (in shares) Unlimited Unlimited
Common stock, shares issued (in shares) 346,323,165 324,426,589
Common stock, shares outstanding (in shares) 346,323,165 324,426,589
v3.25.4
Consolidated Statements of Operations - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues:      
Total revenues $ 9,434 $ 8,406 $ 7,022
Operating costs and expenses:      
Franchise and property expenses 552 544 512
Advertising expenses and other services 1,358 1,330 1,273
General and administrative expenses 741 733 704
(Income) loss from equity method investments (11) (69) (8)
Other operating expenses (income), net 261 (59) 55
Total operating costs and expenses 7,232 5,987 4,971
Income from operations 2,202 2,419 2,051
Interest expense, net 516 577 582
Loss on early extinguishment of debt 2 33 16
Income from continuing operations before income taxes 1,684 1,809 1,453
Income tax expense (benefit) from continuing operations 483 364 (265)
Net income from continuing operations 1,201 1,445 1,718
Net loss from discontinued operations (net of tax of $0) 126 0 0
Net income 1,075 1,445 1,718
Net income attributable to noncontrolling interests (Note 14) 299 424 528
Net income attributable to common shareholders $ 776 $ 1,021 $ 1,190
Earnings per common share (Note 3):      
Basic net income per share from continuing operations (in dollars per share) $ 2.64 $ 3.21 $ 3.82
Basic net loss per share from discontinued operations (in dollars per share) (0.28) 0 0
Basic net income per share (in dollars per share) 2.36 3.21 3.82
Diluted net income per share from continuing operations (in dollars per share) 2.63 3.18 3.76
Diluted net loss per share from discontinued operations (in dollars per share) (0.28) 0 0
Diluted net income per share (in dollars per share) $ 2.35 $ 3.18 $ 3.76
Weighted average shares outstanding (in millions):      
Basic (in shares) 329 319 312
Diluted (in shares) 457 454 456
Supply chain sales      
Operating costs and expenses:      
Cost of goods and services sold $ 2,363 $ 2,180 $ 2,193
Company restaurant sales      
Operating costs and expenses:      
Cost of goods and services sold 1,968 1,328 242
Product | Supply chain sales      
Revenues:      
Total revenues 2,909 2,708 2,679
Product | Company restaurant sales      
Revenues:      
Total revenues 2,348 1,592 271
Franchise and property revenues      
Revenues:      
Total revenues 2,960 2,919 2,903
Advertising revenues and other services      
Revenues:      
Total revenues $ 1,217 $ 1,187 $ 1,169
v3.25.4
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 1,075 $ 1,445 $ 1,718
Foreign currency translation adjustment 721 (858) 250
Net change in fair value of net investment hedges, net of tax of $(2), $16, and $(22) (408) 314 (232)
Net change in fair value of cash flow hedges, net of tax of $15, $(39), and $(10) (39) 107 29
Amounts reclassified to earnings of cash flow hedges, net of tax of $29, $37, and $24 (79) (101) (66)
Gain (loss) recognized on defined benefit pension plans and other items, net of tax of $(1), $(1), and $(2) (4) (2) 7
Other comprehensive income (loss) 191 (540) (12)
Comprehensive income (loss) 1,266 905 1,706
Comprehensive income (loss) attributable to noncontrolling interests 351 269 525
Comprehensive income (loss) attributable to common shareholders $ 915 $ 636 $ 1,181
v3.25.4
Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net change in fair value of net investment hedges, tax $ (2) $ 16 $ (22)
Net change in fair value of cash flow hedges, tax 15 (39) (10)
Amounts reclassified to earnings of cash flow hedges, tax 29 37 24
Gain (loss) recognized on other, tax $ (1) $ (1) $ (2)
v3.25.4
Consolidated Statements of Shareholders' Equity - USD ($)
$ in Millions
Total
  Issued Common Shares
Retained Earnings
Accumulated Other Comprehensive Income (Loss)
Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2022   307,142,436      
Beginning balance at Dec. 31, 2022 $ 4,268 $ 2,057 $ 1,121 $ (679) $ 1,769
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock option exercises (in shares)   1,260,109      
Stock option exercises 60 $ 60      
Share-based compensation 177 $ 177      
Issuance of shares (in shares)   2,292,567      
Issuance of shares 15 $ 15      
Dividends declared on common shares (691)   (691)    
Dividend equivalents declared on restricted stock units 0 $ 21 (21)    
Distributions declared by Partnership on partnership exchangeable units (302)       (302)
Repurchase of RBI common shares (in shares)   (7,639,137)      
Repurchase of RBI common shares $ (500) $ (500)      
Exchange of Partnership exchangeable units for RBI common shares (in shares) 9,398,876 9,398,876      
Exchange of Partnership exchangeable units for RBI common shares $ 0 $ 143   (18) (125)
Noncontrolling interests distributions (3)       (3)
Net income 1,718   1,190   528
Other comprehensive income (loss) (12)     (9) (3)
Ending balance (in shares) at Dec. 31, 2023   312,454,851      
Ending balance at Dec. 31, 2023 4,730 $ 1,973 1,599 (706) 1,864
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock option exercises (in shares)   1,537,767      
Stock option exercises 78 $ 78      
Share-based compensation 161 $ 161      
Issuance of shares (in shares)   3,874,784      
Issuance of shares 18 $ 18      
Dividends declared on common shares (744)   (744)    
Dividend equivalents declared on restricted stock units 0 $ 16 (16)    
Distributions declared by Partnership on partnership exchangeable units $ (302)       (302)
Exchange of Partnership exchangeable units for RBI common shares (in shares) 6,559,187 6,559,187      
Exchange of Partnership exchangeable units for RBI common shares $ 0 $ 111   (16) (95)
Noncontrolling interests distributions (3)       (3)
Net income 1,445   1,021   424
Other comprehensive income (loss) $ (540)     (385) (155)
Ending balance (in shares) at Dec. 31, 2024 324,426,589 324,426,589      
Ending balance at Dec. 31, 2024 $ 4,843 $ 2,357 1,860 (1,107) 1,733
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock option exercises (in shares) 602,000 601,890      
Stock option exercises $ 33 $ 33      
Share-based compensation 137 $ 137      
Issuance of shares (in shares)   3,612,654      
Issuance of shares 10 $ 10      
Dividends declared on common shares (825)   (825)    
Dividend equivalents declared on restricted stock units 0 $ 16 (16)    
Distributions declared by Partnership on partnership exchangeable units (304)       (304)
Exchange of Partnership exchangeable units for RBI common shares (in shares)   17,682,032      
Exchange of Partnership exchangeable units for RBI common shares 0 $ 306   (52) (254)
Noncontrolling interests distributions (1)       (1)
Net income 1,075   776   299
Other comprehensive income (loss) $ 191     139 52
Ending balance (in shares) at Dec. 31, 2025 346,323,165 346,323,165      
Ending balance at Dec. 31, 2025 $ 5,159 $ 2,859 $ 1,795 $ (1,020) $ 1,525
v3.25.4
Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Stockholders' Equity [Abstract]      
Common stock, dividends declared (in usd per share) $ 2.48 $ 2.32 $ 2.20
Dividend distributions declared (in usd per share) $ 2.48 $ 2.32 $ 2.20
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 1,075 $ 1,445 $ 1,718
Net loss from discontinued operations 126 0 0
Net income from continuing operations 1,201 1,445 1,718
Depreciation and amortization 301 264 191
Non-cash loss on early extinguishment of debt 2 23 5
Amortization of deferred financing costs and debt issuance discount 25 25 27
(Income) loss from equity method investments (11) (69) (8)
Loss (gain) on remeasurement of foreign denominated transactions 209 (71) 20
Net (gains) losses on derivatives (198) (191) (151)
Share-based compensation and non-cash incentive compensation expense 151 172 194
Deferred income taxes 97 (5) (430)
Other non-cash adjustments, net 49 19 26
Changes in current assets and liabilities, excluding acquisitions and dispositions:      
Accounts and notes receivable (89) 7 (147)
Inventories and prepaids and other current assets (67) 30 (43)
Accounts and drafts payable 89 (30) 22
Other accrued liabilities and gift card liability (7) (37) 9
Tenant inducements paid to franchisees (44) (38) (32)
Changes in other long-term assets and liabilities 6 (41) (78)
Net cash provided by operating activities from continuing operations 1,714 1,503 1,323
Cash flows from investing activities:      
Payments for additions of property and equipment (265) (201) (120)
Net proceeds from disposal of assets, restaurant closures, and refranchisings 38 34 37
Net payments for acquisition of franchised restaurants, net of cash acquired (152) (540) (17)
Settlement/sale of derivatives, net 76 74 112
Other investing activities, net (15) (27) (1)
Net cash (used for) provided by investing activities from continuing operations (318) (660) 11
Cash flows from financing activities:      
Proceeds from long-term debt 0 2,450 55
Repayments of long-term debt and finance leases (427) (2,190) (92)
Payment of financing costs 0 (41) (44)
Payment of common share dividends and Partnership exchangeable unit distributions (1,108) (1,029) (990)
Repurchase of common shares 0 0 (500)
Proceeds from stock option exercises 33 78 60
Proceeds from derivatives 67 109 141
Other financing activities, net (1) (2) (4)
Net cash used for financing activities from continuing operations (1,436) (625) (1,374)
Net cash used for discontinued operations (81) 0 0
Effect of exchange rates on cash and cash equivalents 16 (23) 1
(Decrease) increase in cash and cash equivalents, including cash classified as assets held for sale - discontinued operations (105) 195 (39)
Increase in cash classified as assets held for sale - discontinued operations (66) 0 0
Increase (decrease) in cash and cash equivalents (171) 195 (39)
Cash and cash equivalents at beginning of period 1,334 1,139 1,178
Cash and cash equivalents at end of period 1,163 1,334 1,139
Supplemental cash flow disclosures:      
Interest paid 714 785 761
Income taxes paid, net 450 293 290
Accruals for additions of property and equipment $ 53 $ 51 $ 0
v3.25.4
Consolidated Statements of Operations (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Discontinued operation, tax effect of discontinued operation $ 0 $ 0 $ 0
v3.25.4
Description of Business and Organization
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business and Organization Description of Business and Organization
Description of Business
Restaurant Brands International Inc. (the “Company,” “RBI,” “we,” “us,” or “our”) is a Canadian corporation that serves as the sole general partner of Restaurant Brands International Limited Partnership (the “Partnership”). We franchise and operate quick service restaurants serving premium coffee and other beverage and food products under the Tim Hortons® brand (“Tim Hortons”), fast food hamburgers principally under the Burger King® brand (“Burger King”), chicken under the Popeyes® brand (“Popeyes”), and sandwiches under the Firehouse Subs® brand (“Firehouse”). We are one of the world’s largest quick service restaurant, or QSR, companies as measured by total number of restaurants. As of December 31, 2025, we franchised or owned 6,232 Tim Hortons restaurants, 19,900 Burger King restaurants, 5,413 Popeyes restaurants, and 1,496 Firehouse Subs restaurants, for a total of 33,041 restaurants, and operate in more than 120 countries and territories. As of the date of this Annual Report on Form 10-K, over 95% of system-wide restaurants were franchised.
All references to “$” or “dollars” are to the currency of the United States unless otherwise indicated. All references to “Canadian dollars” or “C$” are to the currency of Canada unless otherwise indicated.
v3.25.4
Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Significant Accounting Policies Significant Accounting Policies
Fiscal Year
We operate on a monthly calendar, with a fiscal year that ends on December 31.
Basis of Presentation
The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and related rules and regulations of the U.S. Securities and Exchange Commission requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses, and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates.
Principles of Consolidation
The consolidated financial statements (the “Financial Statements”) include our accounts and the accounts of entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest, including marketing funds we control. We also consider entities for consolidation when the controlling financial interest may be achieved through arrangements that do not involve voting interests (“VIE”).
We are the sole general partner of Partnership and, as such we have the exclusive right, power, and authority to manage, control, administer, and operate the business and affairs and to make decisions regarding the undertaking and business of Partnership, subject to the terms of the limited partnership agreement of Partnership (“partnership agreement”) and applicable laws. As a result, we consolidate the results of Partnership and record a noncontrolling interest in our consolidated balance sheets and statements of operations with respect to the remaining economic interest in Partnership we do not hold.
All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are generally accounted for by the equity method.
Foreign Currency Translation and Transaction Gains and Losses
Our functional currency is the U.S. dollar, since our term loans and senior secured notes are denominated in U.S. dollars, and the principal market for our common shares is the U.S. The functional currency of each of our operating subsidiaries is generally the currency of the economic environment in which the subsidiary primarily does business. Our foreign subsidiaries’ financial statements are translated into U.S. dollars using the foreign exchange rates applicable to the dates of the financial statements. Assets and liabilities are translated using the end-of-period spot foreign exchange rates. Income, expenses, and cash flows are translated at the average foreign exchange rates for each period. Equity accounts are translated at historical foreign exchange rates. The effects of these translation adjustments are reported as a component of accumulated other comprehensive income (loss) (“AOCI”) in the consolidated statements of shareholders’ equity.
For any transaction that is denominated in a currency different from the entity’s functional currency, we record a gain or loss based on the difference between the foreign exchange rate at the transaction date and the foreign exchange rate at the transaction settlement date (or rate at period end, if unsettled) which is included within other operating expenses (income), net in the consolidated statements of operations.
Cash and Cash Equivalents
All highly liquid investments with original maturities of three months or less and credit card receivables are considered cash equivalents.
Accounts and Notes Receivable, net
Our credit loss exposure is mainly concentrated in our accounts and notes receivable portfolio, which consists primarily of amounts due from franchisees, including royalties, rents, franchise fees, contributions due to advertising funds we manage and, in the case of our TH segment, amounts due for supply chain sales. Accounts and notes receivable are reported net of an allowance for expected credit losses over the estimated life of the receivable. Credit losses are estimated based on aging, historical collection experience, financial position of the franchisee, and other factors, including those related to current economic conditions and reasonable and supportable forecasts of future conditions.
Bad debt expense recognized for expected credit losses is classified in our consolidated statement of operations as Cost of sales, Franchise and property expenses, or Advertising expenses and other services, based on the nature of the underlying receivable. Net bad debt expense totaled $21 million in 2025, $24 million in 2024, and $20 million in 2023.
Inventories
Inventories are carried at the lower of cost or net realizable value and consist primarily of raw materials such as green coffee beans and finished goods such as new equipment, parts, paper supplies, and restaurant food items. The moving average method is used to determine the cost of raw materials and finished goods inventories held for sale to Tim Hortons franchisees.
Property and Equipment, net
We record property and equipment at historical cost less accumulated depreciation and amortization, which is recognized using the straight-line method over the following estimated useful lives: (i) buildings and improvements – up to 40 years; (ii) restaurant equipment – up to 17 years; (iii) furniture, fixtures and other – up to 10 years; and (iv) manufacturing equipment – up to 25 years. Leasehold improvements to properties where we are the lessee are amortized over the lesser of the remaining term of the lease or the estimated useful life of the improvement.
Major improvements are capitalized, while maintenance and repairs are expensed when incurred.
Capitalized Software and Cloud Computing Costs
We record capitalized software at historical cost less accumulated amortization, which is recognized using the straight-line method. Amortization expense is based on the estimated useful life of the software, which is primarily up to five years, once the asset is available for its intended use.
Implementation costs incurred in connection with Cloud Computing Arrangements (“CCA”) are capitalized consistently with costs capitalized for internal-use software. Capitalized CCA implementation costs are included in “Other assets” in the consolidated balance sheets and are amortized over the term of the related hosting agreement, including renewal periods that are reasonably certain to be exercised. Amortization expense of CCA implementation costs is classified as “General and administrative expenses” in the consolidated statements of operations.
Leases
In all leases, whether we are the lessor or lessee, we define lease term as the non-cancellable term of the lease plus any renewals covered by renewal options that are reasonably certain of exercise based on our assessment of the economic factors relevant to the lessee. The noncancellable term of the lease commences on the date the lessor makes the underlying property in the lease available to the lessee, irrespective of when lease payments begin under the contract. We account for each lease component and its associated non-lease components as a single lease component for all underlying classes of asset for which we are a lessee or lessor.
Lessor Accounting
We recognize lease payments for operating leases as property revenue on a straight-line basis over the lease term, and property revenue is presented net of any related sales tax. Lease incentive payments we make to lessees are amortized as a reduction in property revenue over the lease term. We account for reimbursements of maintenance and property tax costs paid to us by lessees as property revenue.
We also have net investments in properties leased to franchisees, which are classified as sales-type leases or direct financing leases. Investments in sales-type leases and direct financing leases are recorded on a net basis. Profit on sales-type leases is recognized at lease commencement and recorded in other operating expenses (income), net. Unearned income on direct financing leases is deferred, included in the net investment in the lease, and recognized over the lease term, yielding a constant periodic rate of return on the net investment in the lease.
We recognize variable lease payment income in the period when changes in facts and circumstances on which the variable lease payments are based occur.
Lessee Accounting
In leases where we are the lessee, we recognize a right-of-use (“ROU”) asset and lease liability at lease commencement, which are measured by discounting lease payments using our incremental borrowing rate as the discount rate. We determine the incremental borrowing rate applicable to each lease by reference to our outstanding secured borrowings and implied spreads over the risk-free discount rates that correspond to the term of each lease, as adjusted for the currency of the lease. Subsequent amortization of the ROU asset and accretion of the lease liability for an operating lease is recognized as a single lease cost, on a straight-line basis, over the lease term. Reductions of the ROU asset and the change in the lease liability are included in changes in Other long-term assets and liabilities in the Consolidated Statement of Cash Flows.
A finance lease ROU asset is depreciated on a straight-line basis over the lesser of the useful life of the leased asset or lease term. Interest on each finance lease liability is determined as the amount that results in a constant periodic discount rate on the remaining balance of the liability. Operating lease and finance lease ROU assets are assessed for impairment in accordance with our long-lived asset impairment policy.
We reassess lease classification and remeasure ROU assets and lease liabilities when a lease is modified and that modification is not accounted for as a separate contract or upon certain other events that require reassessment. Maintenance and property tax expenses are accounted for on an accrual basis as variable lease cost.
We recognize variable lease cost in the period when changes in facts and circumstances on which the variable lease payments are based occur.
Goodwill and Intangible Assets Not Subject to Amortization
Goodwill represents the excess of the purchase price over the fair value of assets acquired and liabilities assumed in connection with business combination transactions. Our indefinite-lived intangible assets consist of the Tim Hortons brand, the Burger King brand, the Popeyes brand, and the Firehouse Subs brand (each a “Brand” and together, the “Brands”). Goodwill and the Brands are tested for impairment at least annually as of October 1 of each year and more often if an event occurs or circumstances change which indicate that impairment might exist. Our annual impairment tests of goodwill and the Brands may be completed through qualitative or quantitative assessments. We may elect to bypass the qualitative assessment and proceed directly to a quantitative impairment test for any reporting unit or Brand in any period. We can resume the qualitative assessment for any reporting unit or Brand in any subsequent period.
Under a qualitative approach, our impairment review for goodwill consists of an assessment of whether it is more-likely-than-not that a reporting unit’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for any reporting unit, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a reporting unit exceeds its fair value, we perform a quantitative goodwill impairment test that requires us to estimate the fair value of the reporting unit. If the fair value of the reporting unit is less than its carrying amount, we will measure any goodwill impairment loss as the amount by which the carrying amount of a reporting unit exceeds its fair value, not to exceed the total amount of goodwill allocated to that reporting unit.
Under a qualitative approach, our impairment review for the Brands consists of an assessment of whether it is more-likely-than-not that a Brand’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for a Brand, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a Brand exceeds its fair value, we estimate the fair value of the Brand and compare it to its carrying amount. If the carrying amount exceeds fair value, an impairment loss is recognized in an amount equal to that excess.
We completed our impairment tests for goodwill and the Brands as of October 1, 2025, 2024, and 2023 and no impairment resulted. During 2025, we conducted a quantitative assessment for the Firehouse Brand and the Firehouse and Carrols Burger King reporting units, while all other Brands and reporting units were assessed qualitatively. The fair values of the Firehouse Brand and reporting unit exceeded their carrying values by more than 20%. The Carrols Burger King reporting unit fair value was not substantially in excess of its carrying value, at approximately 7.0% above its carrying value of $1,000 million.
Long-Lived Assets
Long-lived assets, such as property and equipment, intangible assets subject to amortization, and lease right-of-use assets, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset or asset group may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, bankruptcy proceedings or other significant financial distress of a lessee; significant negative industry or economic trends; knowledge of transactions involving the sale of similar property at amounts below the carrying value; or our expectation to dispose of long-lived assets before the end of their estimated useful lives. The impairment test for long-lived assets requires us to assess the recoverability of long-lived assets by comparing their net carrying value to the sum of undiscounted estimated future cash flows directly associated with and arising from use and eventual disposition of the assets or asset group. Long-lived assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the net carrying value of a group of long-lived assets exceeds the sum of related undiscounted estimated future cash flows, we record an impairment charge equal to the excess, if any, of the net carrying value over fair value.
Other Comprehensive Income (Loss)
Other comprehensive income (loss) (“OCI”) refers to revenues, expenses, gains and losses that are included in comprehensive income (loss), but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax. Our other comprehensive income (loss) is primarily comprised of unrealized gains and losses on foreign currency translation adjustments and unrealized gains and losses on hedging activity, net of tax.
Derivative Financial Instruments
We recognize and measure all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. Derivative instruments accounted for as net investments hedges are classified as long term assets and liabilities in the consolidated balance sheets. We may enter into derivatives that are not designated as hedging instruments for accounting purposes, but which largely offset the economic impact of certain transactions.
Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings or recorded in other comprehensive income (loss) and recognized in the consolidated statements of operations when the hedged item affects earnings, depending on the purpose of the derivatives and whether they qualify for, and we have applied, hedge accounting treatment.
When applying hedge accounting, we designate at a derivative’s inception, the specific assets, liabilities, or future commitments being hedged, and assess the hedge’s effectiveness at inception and on an ongoing basis. We discontinue hedge accounting when: (i) we determine that the cash flow derivative is no longer effective in offsetting changes in the cash flows of a hedged item; (ii) the derivative expires or is sold, terminated, or exercised; (iii) it is no longer probable that the forecasted transaction will occur; or (iv) management determines that designation of the derivatives as a hedge instrument is no longer appropriate. We do not enter into or hold derivatives for speculative purposes.
Disclosures about Fair Value
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market, or if none exists, the most advantageous market, for the specific asset or liability at the measurement date (the exit price). The fair value is based on assumptions that market participants would use when pricing the asset or liability. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation, as follows:
Level 1 Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2 Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly.
Level 3 Unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability.
The carrying amounts for cash and cash equivalents, accounts and notes receivable, and accounts and drafts payable approximate fair value based on the short-term nature of these amounts.
We carry all of our derivatives at fair value and value them using various pricing models or discounted cash flow analysis that incorporate observable market parameters, such as interest rate yield curves and currency rates, which are Level 2 inputs. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by the counterparty or us. For disclosures about the fair value measurements of our derivative instruments, see Note 13, Derivative Instruments.
The following table presents the fair value of our variable rate term debt and senior notes, estimated using inputs based on bid and offer prices that are Level 2 inputs, and principal carrying amount (in millions):
As of December 31,
20252024
Fair value of our variable term debt and senior notes$13,266 $13,090 
Principal carrying amount of our variable term debt and senior notes$13,372 $13,651 
The determination of fair values of certain tangible and intangible assets for purposes of the application of the acquisition method of accounting to the acquisitions of Carrols Restaurant Group, Inc. and BK China were based on Level 3 inputs. The determination of fair values of our reporting units and the determination of the fair value of the Brands for impairment testing using a quantitative approach during 2025, 2024 and 2023 were based upon Level 3 inputs.
Revenue Recognition
Supply chain sales
Supply chain sales represent sales of products, supplies and restaurant equipment to franchisees, as well as sales to retailers and direct to consumer and are presented net of any related sales tax. Revenue is recognized upon transfer of control over ordered items, generally upon delivery to the customer, which is when the customer has all risks and rewards of ownership and an obligation to pay for the goods is created. Shipping and handling costs associated with outbound freight for supply chain sales are accounted for as fulfillment costs and classified as cost of sales.
Company restaurant sales
Company restaurant sales consist of sales to restaurant guests. Revenue from Company restaurant sales is recognized at the point of sale. Taxes assessed by a governmental authority that we collect are excluded from revenue.
Franchise revenues
Franchise revenues consist primarily of royalties, initial and renewal franchise fees and upfront fees from development agreements and master franchise and development agreements (“MFDAs”). Under franchise agreements, we provide franchisees with (i) a franchise license, which includes a license to use our intellectual property, (ii) pre-opening services, such as training and inspections, and (iii) ongoing services, such as development of training materials and menu items and restaurant monitoring and inspections. These services are highly interrelated and dependent upon the franchise license and we concluded these services do not represent individually distinct performance obligations. Consequently, we bundle the franchise license performance obligation and promises to provide these services into a single performance obligation (the “Franchise PO”), which we satisfy by providing a right to use our intellectual property over the term of each franchise agreement.
Royalties are calculated as a percentage of franchised restaurant sales over the term of the franchise agreement. Initial and renewal franchise fees are payable by the franchisee upon a new restaurant opening or renewal of an existing franchise agreement. Our franchise agreement royalties represent sales-based royalties that are related entirely to the Franchise PO and are recognized as franchise sales occur. Initial and renewal franchise fees are recognized as revenue on a straight-line basis over the term of the respective agreement. Our performance obligation under development agreements other than MFDAs generally consists of an obligation to grant exclusive development rights over a stated term, which are not distinct from franchise agreements. Upfront fees paid by franchisees for exclusive development rights are apportioned to each franchised restaurant opened by the franchisee, with the pro rata amount apportioned to each restaurant accounted for as an initial franchise fee.
We have a distinct performance obligation under our MFDAs to grant subfranchising rights over a stated term. Under the terms of MFDAs, we typically either receive an upfront fee paid in cash and/or receive noncash consideration in the form of an equity interest in the master franchisee or an affiliate of the master franchisee. We account for noncash consideration as investments in the applicable equity method investee and recognize revenue in an amount equal to the fair value of the equity interest received. Upfront fees from master franchisees, including the fair value of noncash consideration, are deferred and amortized over the MFDA term on a straight-line basis. We may recognize unamortized upfront fees when a contract with a franchisee or master franchisee is modified and is accounted for as a termination of the existing contract.
The portion of gift cards sold to customers which are never redeemed is commonly referred to as gift card breakage. We recognize gift card breakage income proportionately as each gift card is redeemed using an estimated breakage rate based on our historical experience.
In certain instances, we provide incentives to franchisees in connection with restaurant renovations or other initiatives. These incentives may consist of cash consideration or non-cash consideration such as restaurant equipment. In general, these incentives are designed to support system-wide sales growth to increase our future revenues. The costs of these incentives are capitalized and amortized as a reduction in franchise and property revenue over the term of the contract to which the incentive relates.
Advertising revenues and other services
Advertising revenues consist primarily of franchisee contributions to advertising funds in those markets where our subsidiaries manage an advertising fund and are calculated as a percentage of franchised restaurant sales over the term of the franchise agreement. Under our franchise agreements, advertising contributions received from franchisees must be spent on advertising, product development, marketing, and related activities. We determined our advertising and promotion management services do not represent individually distinct performance obligations and are included in the Franchise PO.
Other services revenues consist primarily of tech fees and revenues, that vary by market, and partially offset expenses related to technology initiatives. These services are distinct from the Franchise PO because they are not dependent upon the franchise license or highly interrelated with the franchise license.
Supply Chain Cost of Sales
Cost of sales consists primarily of costs associated with the management of our Tim Hortons supply chain, including cost of goods, direct labor, depreciation, bad debt expense (recoveries) from supply chain sales and cost of products sold to retailers.
Company Restaurant Expenses
Company restaurant expenses include food, beverage and packaging costs, restaurant wages and related expenses and restaurant occupancy and other expenses.
Franchise and Property Expenses
Franchise and property expenses consist primarily of depreciation of properties leased to franchisees, rental expense associated with properties subleased to franchisees, amortization of franchise agreements and reacquired franchise rights, and bad debt expense (recoveries) from franchise and property revenues.
Advertising Expenses and Other Services
Advertising expenses and other services consist primarily of expenses relating to marketing, advertising, promotion, and technology initiatives for the respective brands, bad debt expense (recoveries) from franchisee contributions to advertising funds we manage, depreciation and amortization and other related support functions for the respective brands. Additionally, we may incur discretionary expenses to fund advertising programs in connection with periodic initiatives.
Company restaurants and franchised restaurants contribute to advertising funds that our subsidiaries manage in the United States and Canada and certain other international markets. The advertising funds expense the production costs of advertising when the advertisements are first aired or displayed. All other advertising and promotional costs are expensed in the period incurred. The advertising contributions by Company restaurants are eliminated in consolidation. Consolidated advertising expense totaled $1,292 million, $1,268 million and $1,201 million in 2025, 2024 and 2023, respectively.
Deferred Financing Costs
Deferred financing costs are amortized over the term of the related debt agreement into interest expense using the effective interest method.
Income Taxes
Amounts in the Financial Statements related to income taxes are calculated using the principles of Accounting Standards Codification (“ASC”) Topic 740, Income Taxes. Under these principles, deferred tax assets and liabilities reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and the amounts recognized for tax purposes, as well as tax credit carry-forwards and loss carry-forwards. These deferred taxes are measured by applying currently enacted tax rates. A deferred tax asset is recognized when it is considered more-likely-than-not to be realized. The effects of changes in tax rates on deferred tax assets and liabilities are recognized in income in the year in which the law is enacted. A
valuation allowance reduces deferred tax assets when it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized.
We recognize positions taken or expected to be taken in a tax return in the Financial Statements when it is more-likely-than-not (i.e., a likelihood of more than 50%) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit with greater than 50% likelihood of being realized upon ultimate settlement.
Translation gains and losses resulting from the remeasurement of foreign deferred tax assets or liabilities denominated in a currency other than the functional currency are classified as other operating expenses (income), net in the consolidated statements of operations.
Share-based Compensation
Compensation expense related to the issuance of share-based awards to our employees is measured at fair value on the grant date. The fair value of restricted stock units (“RSUs”) is generally based on the closing price of RBI's common shares on the trading day preceding the date of grant. Our total shareholder return and if applicable our total shareholder return relative to our peer group is incorporated into the underlying assumptions using a Monte Carlo simulation valuation model to calculate grant date fair value for performance based awards with a market condition. Stock option awards are granted with an exercise price or market value equal to the closing price of RBI common shares on the trading day preceding the date of grant. The Black-Scholes option pricing model is used to value stock options. The compensation expense for awards that vest over a future service period is recognized over the requisite service period on a straight-line basis, adjusted for estimated forfeitures of awards that are not expected to vest. We use historical data to estimate forfeitures for share-based awards. The compensation expense for awards that contain performance conditions is recognized when it becomes probable that the performance conditions will be achieved.
Reclassifications
Certain prior year amounts in the accompanying consolidated financial statements and notes to the consolidated financial statements have been reclassified in order to be comparable with the current year classifications. These reclassifications did not arise as a result of any changes to accounting policies and relate entirely to presentation with no effect on previously reported net income.
New Accounting Pronouncements
Improvements to Income Tax Disclosures – In December 2023, the Financial Accounting Standards Board (“FASB”) issued guidance that expands income tax disclosures for public entities, including requiring enhanced disclosures related to the rate reconciliation and income taxes paid information. The guidance is effective for annual disclosures for fiscal years beginning after December 15, 2024, with early adoption permitted. The guidance should be applied on a prospective basis, with retrospective application to all prior periods presented in the financial statements permitted. During the fourth quarter of 2025, we elected to adopt this guidance prospectively and added necessary disclosures upon adoption as disclosed in Note 17, Income Taxes.
Disaggregation of Income Statement Expenses – In November 2024, the FASB issued guidance that requires disclosure of disaggregated information about certain income statement expense line items. The guidance is effective for annual disclosures for fiscal years beginning after December 15, 2026, and subsequent interim periods with early adoption permitted, and requires retrospective application to all prior periods presented in the financial statements. We are currently evaluating the impact this new guidance will have on our disclosures upon adoption and expect to provide additional detail and disclosures under this new guidance.
Measurement of Credit Losses for Accounts Receivable and Contract Assets - In July 2025, the FASB issued guidance that provides a practical expedient that all entities can use to simplify the estimation of expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606, Revenue from Contracts with Customers. Under this practical expedient, an entity is allowed to assume that the current conditions it has applied in determining credit loss allowances for current accounts receivable and current contract assets remain unchanged for the remaining life of those assets. The guidance is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods in those years, with early adoption permitted. Entities that elect the practical expedient are required to apply the amendments prospectively. We adopted this guidance on January 1, 2026, and the adoption did not have a material impact on our financial statements or disclosures.
Internal-Use Software - In September 2025, the FASB issued guidance to clarify and modernize the accounting for costs related to internal-use software and requires an entity to start capitalizing software costs when both of the following occur: (1) Management has authorized and committed to funding the software project; and (2) It is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods in those years, with early adoption permitted. Entities may apply the new guidance using a prospective, retrospective, or modified transition approach. We are currently evaluating the impact this new guidance will have on our
financial statements and disclosures.
Hedge Accounting Improvements - In November 2025, the FASB issued guidance that modifies aspects of the existing hedge accounting framework, including (1) permitting a group of forecasted transactions to be designated as a single cash flow hedge if the individual transactions have a ‘similar’ rather than ‘shared’ risk exposure, (2) providing an optional hedging model for cash flow hedges of forecasted interest payments on ‘choose-your-rate’ debt instruments, (3) expanding hedge accounting availability for non-financial forecasted transactions, (4) allowing net written options as hedging instruments under certain circumstances, and (5) addressing the use of foreign-currency-denominated debt instruments as both a hedging instrument and hedged item. The guidance is effective for annual periods beginning after December 15, 2026, and interim reporting periods in those years, with early adoption permitted. We are currently evaluating the impact this new guidance will have on our financial statements and disclosures.
v3.25.4
Earnings (Loss) per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings (Loss) per Share Earnings (Loss) per Share
An economic interest in Partnership common equity is held by the holders of Class B exchangeable limited partnership units (the “Partnership exchangeable units”), which is reflected as a noncontrolling interest in our equity. See Note 14, Shareholders’ Equity.
Basic and diluted earnings (loss) per share are computed using the weighted average number of shares outstanding for the period. We apply the treasury stock method to determine the dilutive weighted average common shares represented by outstanding equity awards, unless the effect of their inclusion is anti-dilutive. The diluted earnings (loss) per share calculation assumes conversion of 100% of the Partnership exchangeable units under the “if converted” method. Accordingly, the numerator is also adjusted to include the earnings (loss) allocated to the holders of noncontrolling interests.
The following table summarizes the basic and diluted earnings per share calculations (in millions, except per share amounts):
202520242023
Numerator:
Net income from continuing operations attributable to common shareholders - basic$868 $1,021 $1,190 
Add: Net income from continuing operations attributable to noncontrolling interests332 421 525 
Net income from continuing operations available to common shareholders and noncontrolling interests - diluted$1,200 $1,442 $1,715 
Net loss from discontinued operations$126 $— $— 
Net income attributable to common shareholders - basic$776 $1,021 $1,190 
Add: Net income attributable to noncontrolling interests298 421 525 
Net income available to common shareholders and noncontrolling interests - diluted$1,074 $1,442 $1,715 
Denominator:
Weighted average common shares - basic329 319 312 
Exchange of noncontrolling interests for common shares (Note 14)126 131 139 
Effect of other dilutive securities
Weighted average common shares - diluted (a)457 454 456 
Basic net income per share from continuing operations (a)$2.64 $3.21 $3.82 
Basic net loss per share from discontinued operations (a)$(0.28)$— $— 
Basic net income per share (a)$2.36 $3.21 $3.82 
Diluted net income per share from continuing operations (a)$2.63 $3.18 $3.76 
Diluted net loss per share from discontinued operations (a)$(0.28)$— $— 
Diluted net income per share (a)$2.35 $3.18 $3.76 
Anti-dilutive securities outstanding
(a)Diluted weighted average common shares and earnings per share may not recalculate exactly as it is calculated based on
unrounded numbers.
v3.25.4
Segment Reporting and Geographical Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting and Geographical Information Segment Reporting and Geographical Information
As stated in Note 1, Description of Business and Organization, we manage four brands: Tim Hortons, Burger King, Popeyes, and Firehouse Subs.
Our management structure and information regularly reviewed by our Chief Executive Officer, who is our Chief Operating Decision Maker (“CODM”), reflects six operating and reportable segments. Commencing in the first quarter of 2025, results of restaurants acquired in connection with the BK China Acquisition (see Note 7, BK China) are included in net loss from discontinued operations. The reportable segments consist of the following:
1.Tim Hortons – Operations of our Tim Hortons brand in Canada and the U.S. (“TH”);
2.Burger King – Operations of our Burger King brand in the U.S. and Canada, excluding results of Burger King restaurants acquired as part of our acquisition of Carrols Restaurant Group Inc. (the “Carrols Acquisition”) (“BK”);
3.Popeyes Louisiana Kitchen Operations of our Popeyes brand in the U.S. and Canada, including the Popeyes restaurants acquired as part of the Carrols Acquisition (“PLK”);
4.Firehouse Subs – Operations of our Firehouse Subs brand in the U.S. and Canada (“FHS”);
5.International – Operations of each of our brands outside the U.S. and Canada, excluding results of Popeyes China (“PLK China”) and Firehouse Subs Brazil (“FHS Brazil”) restaurants (“INTL”); and
6.Restaurant Holdings – Operations of Burger King restaurants acquired as part of the Carrols Acquisition and the operations of PLK China and FHS Brazil restaurants (“RH”).
Our measure of segment income is Adjusted Operating Income. Our chief operating decision maker uses Adjusted Operating Income (i) in the budgeting process and in periodic reviews of segment performance by comparing variances in actual segment income results to budget and (ii) during the annual budgeting process to make capital allocation decisions, including allocating resources to segments.
Adjusted Operating Income represents income from operations adjusted to exclude (i) franchise agreement and reacquired franchise right intangible asset amortization as a result of acquisition accounting, (ii) (income) loss from equity method investments, net of cash distributions received from equity method investments, (iii) other operating expenses (income), net and, (iv) income/expenses from non-recurring projects and non-operating activities. For the periods referenced, income/expenses from non-recurring projects and non-operating activities included (i) non-recurring fees and expenses incurred in connection with the Carrols Acquisition, the PLK China Acquisition, and the BK China Acquisition consisting primarily of professional fees, compensation-related expenses, and integration costs (“RH and BK China Transaction costs”); (ii) non-recurring fees and expenses incurred in connection with the acquisition of Firehouse Subs consisting primarily of professional fees, compensation-related expenses and integration costs (“FHS Transaction costs”); and (ii) non-operating costs from professional advisory and consulting services associated with certain transformational corporate restructuring initiatives that rationalize our structure and optimize cash movements as well as services related to significant tax reform legislation and regulations (“Corporate restructuring and advisory fees”).
The following tables present total segment revenues, significant segment expenses that are regularly reviewed by the CODM to manage and assess segment performance and segment income, as well as depreciation and amortization, (income) loss from equity method investments, and capital expenditures by segment (in millions). For the periods referenced, segment franchise and property expenses (“Segment F&P expenses”) for each segment exclude franchise agreement and reacquired franchise rights amortization and Segment G&A for each segment excludes RH and BK China Transaction costs, FHS Transaction costs, and Corporate restructuring and advisory fees. For segment reporting purposes, capital expenditures include payments for additions of property and equipment during the period, as well as the change in accruals for additions of property and equipment since the prior period. For 2024, capital expenditures for RH excludes $7 million of accruals for additions of property and equipment assumed in connection with the Carrols Acquisition. Totals in the following tables may not calculate exactly due to rounding.
2025
THBKPLKFHSINTLRHELIMTotal
Revenues from external customers$4,247 $1,316 $800 $232 $998 $1,840 $— $9,434 
Intersegment revenues— 197 — — — — (197)— 
Total revenues$4,247 $1,514 $800 $232 $998 $1,840 $(197)$9,434 
Operating costs and expenses:
Supply chain cost of sales$2,363 $— $— $— $— $— $— $2,363 
Company restaurant expenses (a)40 219 159 38 — 1,608 (96)1,968 
Segment F&P expenses330 130 13 10 19 — (16)486 
Advertising expenses and other services312 567 303 77 92 92 (85)1,358 
Segment G&A140 130 75 51 198 96 — 690 
Adjustments:
Cash distributions received from equity method investments16 — — — — — — 16 
Adjusted Operating Income$1,077 $468 $250 $56 $690 $44 $— $2,584 
Additional segment information:
Depreciation and amortization$109 $51 $14 $$29 $92 $— $301 
(Income) loss from equity method investments$(14)$(1)$— $— $$— $— $(11)
Capital expenditures$58 $32 $16 $$12 $145 $— $268 
(a)The components of Company restaurant expenses for our RH segment are included below.
2024
THBKPLKFHSINTLRHELIMTotal
Revenues from external customers$4,040 $1,333 $768 $214 $935 $1,116 $— $8,406 
Intersegment revenues— 117 — — — — (117)— 
Total revenues$4,040 $1,450 $768 $214 $935 $1,116 $(117)$8,406 
Operating costs and expenses:
Supply chain cost of sales$2,180 $— $— $— $— $— $— $2,180 
Company restaurant expenses (a)37 221 129 36 — 965 (60)1,328 
Segment F&P expenses330 122 31 — (10)490 
Advertising expenses and other services307 558 303 70 90 49 (47)1,330 
Segment G&A158 139 84 51 200 59 — 691 
Adjustments:
Cash distributions received from equity method investments15 — — — — — — 15 
Adjusted Operating Income$1,043 $410 $243 $48 $614 $44 $— $2,402 
Additional segment information:
Depreciation and amortization$111 $49 $13 $$27 $59 $— $264 
(Income) loss from equity method investments$(15)$(78)$— $— $24 $— $— $(69)
Capital expenditures$47 $72 $23 $$11 $86 $— $245 
2023
THBKPLKFHSINTLTotal
Total revenues$3,972 $1,297 $692 $187 $874 $7,022 
Operating costs and expenses:
Supply chain cost of sales$2,193 $— $— $— $— $2,193 
Company restaurant expenses38 90 80 34 — 242 
Segment F&P expenses319 133 10 11 481 
Advertising expenses and other services309 543 295 49 77 1,273 
Segment G&A168 145 86 58 190 647 
Adjustments:
Cash distributions received from equity method investments14 — — — — 14 
Adjusted Operating Income$958 $386 $221 $38 $597 $2,200 
Additional segment information:
Depreciation and amortization$108 $46 $11 $$22 $191 
(Income) loss from equity method investments$(15)$$— $— $(1)$(8)
Capital expenditures$51 $37 $$$19 $120 
The following table presents the components of Company restaurant expenses for our RH segment (in millions):
20252024
Company restaurant expenses for RH segment
Food, beverage and packaging costs$537 $312 
Restaurant wages and related expenses595 358 
Restaurant occupancy expense and other476 295 
             Total$1,608 $965 
The following tables present revenues by country (in millions):
202520242023
Revenues by country (b):
United States$4,557 $3,783 $2,518 
Canada3,846 3,684 3,630 
Other1,031 939 874 
Total$9,434 $8,406 $7,022 
(b) Only the United States and Canada represented 10% or more of our total revenues in each period presented.
Our CODM manages assets on a consolidated basis. Accordingly, segment assets are not reported to our CODM or used in his decisions to allocate resources or assess performance of the segments. Therefore, total segment assets and long-lived assets have not been disclosed.
Total long-lived assets by country are as follows (in millions):
 As of December 31,
 20252024
By country:
United States$2,736 $2,684 
Canada1,530 1,435 
Other77 52 
Total$4,343 $4,171 
Long-lived assets include property and equipment, net, finance and operating lease right of use assets, net and net investment in property leased to franchisees. Only Canada and the United States represented 10% or more of our total long-lived assets as of December 31, 2025 and December 31, 2024.
Adjusted Operating Income is used by management to measure operating performance of the business, excluding these non-cash and other specifically identified items that management believes are not relevant to management’s assessment of our operating performance. A reconciliation of Income from operations to Adjusted Operating Income consists of the following (in millions):
202520242023
Income from operations$2,202 $2,419 $2,051 
Franchise agreement and reacquired franchise rights amortization65 53 31 
RH and BK China Transaction costs37 22 — 
FHS Transaction costs— — 19 
Corporate restructuring and advisory fees14 20 38 
Impact of equity method investments (a)(53)
Other operating expenses (income), net261 (59)55 
Adjusted Operating Income$2,584 $2,402 $2,200 
(a)Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.
v3.25.4
Revenue Recognition
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Contract Liabilities
Contract liabilities consist of deferred revenue resulting from initial and renewal franchise fees paid by franchisees, as well as upfront fees paid by master franchisees, which are generally recognized on a straight-line basis over the term of the underlying agreement. We may recognize unamortized franchise fees and upfront fees when a contract with a franchisee or master franchisee is modified and is accounted for as a termination of the existing contract. We classify these contract liabilities as Other liabilities, net in our consolidated balance sheets. The following table reflects the change in contract liabilities on a consolidated basis between December 31, 2024 and December 31, 2025 (in millions):
Balance at December 31, 2024$517 
Recognized during period and included in the contract liability balance at the beginning of the year(59)
Increase, excluding amounts recognized as revenue during the period55 
Effective settlement of pre-existing contract liabilities in connection with BK China Acquisition(17)
Impact of foreign currency translation21 
Balance at December 31, 2025$517 
The following table illustrates estimated revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) on a consolidated basis as of December 31, 2025 (in millions):
2026$53 
202751 
202848 
202945 
203042 
Thereafter278 
Total$517 
Disaggregation of Total Revenues
The following tables disaggregate revenue by segment (in millions). Totals in the following tables may not calculate exactly due to rounding.
2025
THBKPLKFHSINTLRHELIM (a)Total
Supply chain sales$2,909 $— $— $— $— $— $— $2,909 
Company restaurant sales46 235 183 45 — 1,840 — 2,348 
Royalties339 489 294 76 862 — (82)1,977 
Property revenues627 218 15 — — (30)832 
Franchise fees and other revenue29 16 16 37 52 — — 151 
Advertising revenues and other services298 556 293 75 82 — (85)1,217 
Total revenues$4,247 $1,514 $800 $232 $998 $1,840 $(197)$9,434 
(a)Represents elimination of intersegment revenues that consists of royalties, property and advertising and other services revenue recognized by BK and INTL from intersegment transactions with RH.
2024
THBKPLKFHSINTLRHELIM (a)Total
Supply chain sales$2,708 $— $— $— $— $— $— $2,708 
Company restaurant sales45 242 148 41 — 1,116 1,592 
Royalties332 484 300 71 803 — (50)1,940 
Property revenues622 219 14 — — (20)837 
Franchise fees and other revenue32 17 11 34 48 — — 142 
Advertising revenues and other services301 488 295 68 82 — (47)1,187 
Total revenues$4,040 $1,450 $768 $214 $935 $1,116 $(117)$8,406 
2023
THBKPLKFHSINTLTotal
Supply chain sales$2,679 $— $— $— $— $2,679 
Company restaurant sales46 97 89 39 — 271 
Royalties324 483 291 69 753 1,920 
Property revenues609 227 13 — 851 
Franchise fees and other revenue22 20 10 31 49 132 
Advertising revenues and other services292 470 289 48 70 1,169 
Total revenues$3,972 $1,297 $692 $187 $874 $7,022 
v3.25.4
Carrols Acquisition
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Carrols Acquisition Carrols Acquisition
Prior to May 16, 2024, we owned a 15% equity interest in Carrols Restaurant Group, Inc. (“Carrols”), which was accounted for as an equity method investment. On May 16, 2024, we acquired the remaining 85% of Carrols issued and outstanding shares that were not already held by us or our affiliates for $9.55 per share in an all cash transaction (the “Carrols Acquisition”) in order to accelerate the reimaging of restaurants before refranchising the majority of the acquired portfolio to new or existing smaller franchise operators. The Carrols Acquisition was accounted for as a business combination by applying the acquisition method of accounting and Carrols became a consolidated subsidiary.
The acquisition of the 85% equity interest of Carrols was accounted for as a step acquisition, which required remeasurement of our existing 15% ownership interest in Carrols to fair value. We utilized the $9.55 per share acquisition price to determine the fair value of the existing equity interest. This resulted in an increase in the value of our existing 15% equity interest and the recognition of a gain of $79 million (the “Step Acquisition Gain”), which is included in (Income) loss from equity method investments in our consolidated statements of operations for 2024.
Total cash paid in connection with the Carrols Acquisition was $543 million. Additionally, in connection with the Carrols Acquisition, we assumed approximately $431 million of outstanding debt, all of which was fully extinguished as of June 30, 2024. The cash purchase price and extinguishment of debt assumed in the Carrols Acquisition were funded with a combination of cash on hand and $750 million of incremental borrowings under our senior secured term loan facility.
The following table summarizes the purchase price consideration in connection with the Carrols Acquisition (in millions):
Total cash paid$543 
Effective settlement of pre-existing balance sheet accounts (a)15 
Fair value of existing 15% equity interest
90 
Total consideration$648 
(a)Effective settlement of pre-existing balances with Carrols related to franchise and lease agreements prior to the date of acquisition.
Fees and expenses related to the Carrols Acquisition and related financings totaled approximately $11 million during 2024, consisting of professional fees and compensation-related expenses which are classified as general and administrative expenses in the accompanying consolidated statements of operations and are included in RH and BK China Transaction costs.
During the three months ended March 31, 2025, we adjusted our preliminary estimate of the fair value of net assets acquired and finalized acquisition accounting for the Carrols Acquisition. The final allocation of consideration to the net tangible and intangible assets acquired is presented in the table below (in millions):
May 16, 2024
Total current assets$81 
Property and equipment296 
Reacquired franchise rights363 
Operating lease assets705 
Other assets24 
Accounts and drafts payable(13)
Other accrued liabilities(150)
Current portion of long-term debt and finance leases(434)
Finance leases, net of current portion(9)
Operating lease liabilities, net of current portion(684)
Other liabilities(10)
Total identifiable net assets169 
Goodwill479 
Total consideration$648 
The adjustments to the preliminary estimate of net assets acquired resulted in a $2 million decrease to the preliminary estimated goodwill, reflecting a $2 million increase in the estimated fair value of property and equipment.
Reacquired franchise rights, which represent the fair value of reacquired franchise agreements determined using the excess earnings method, are amortized over the remaining term of the reacquired franchise agreement and have a weighted average remaining term of 12 years.
Goodwill is considered to represent the value associated with the workforce and synergies anticipated to be realized as a combined company, including synergies expected to benefit the BK segment as a result of accelerating remodels of Burger King restaurants acquired in the Carrols Acquisition. During the three months ended March 31, 2025, we assigned $362 million and $117 million of goodwill to reporting units in the RH and BK segments, respectively. None of the goodwill will be deductible for tax purposes.
Total revenues of Carrols from the acquisition date of May 16, 2024 through December 31, 2024, which have been included within Company restaurant sales in our consolidated financial statements, totaled $1,171 million.
Supplemental Pro Forma Information
The following table presents unaudited supplemental pro forma consolidated revenue for 2024 and 2023 as if the Carrols Acquisition had occurred on January 1, 2023 (in millions):
20242023
Total revenues$9,022 $8,707 
The unaudited supplemental pro forma consolidated revenue gives effect to actual revenues prior to the Carrols Acquisition, adjusted to exclude the elimination of intercompany transactions. Other than the impact of the Step Acquisition Gain and RH and BK China Transaction costs, supplemental pro forma net earnings, assuming the Carrols Acquisition had occurred on January 1, 2023, would not be materially different from the results reported during 2024 and 2023.
The unaudited pro forma information has been prepared for comparative purposes only, in accordance with the acquisition method of accounting, and is not necessarily indicative of the results of operations that would have occurred if the Carrols Acquisition had been completed on the date indicated, nor is it indicative of our future operating results.7. BK China
Prior to February 14, 2025, we owned an equity interest in Pangaea Foods (China) Holdings Ltd. (“BK China”), which we accounted for primarily as an equity method investment. On February 14, 2025, we acquired substantially all of the remaining equity interests of BK China for approximately $151 million in an all-cash transaction funded by cash on hand (the “BK China Acquisition”). We determined the criteria for classification as held for sale were met on the acquisition date and presented the financial position and results of operations of BK China as discontinued operations in our consolidated financial statements beginning on the date of acquisition on a one month lag with no material impact to consolidated results. Refer to the “Discontinued Operations” section within this footnote below for further details.
The BK China Acquisition was accounted for as a step acquisition, which required remeasurement of our existing ownership interest in BK China to fair value. We utilized an income approach to determine the fair value of our existing equity interest. This resulted in an increase in the value of our existing equity interest and the recognition of a gain of $2 million (the “BK China Step Acquisition Gain”), which is included in (Income) loss from equity method investments in our consolidated statement of operations in 2025.
Purchase price consideration in connection with the BK China Acquisition totaled $149 million, consisting of the cash purchase price of $151 million plus the fair value of our existing interest of $11 million less the effective settlement of pre-existing balances with BK China related to franchise agreements prior to the date of acquisition of $13 million.
During 2025, we finalized acquisition accounting and allocation of the purchase price to the net assets acquired including property, plant, and equipment of $116 million, operating lease right of use assets of $160 million, goodwill of $308 million, outstanding current debt assumed of $178 million, operating lease liabilities of $157 million, and other net liabilities of $100 million. Goodwill is considered to represent the value associated with the workforce and benefits anticipated to be realized by our INTL segment for future restaurant growth. We assigned $146 million of goodwill to a reporting unit in the INTL segment. Goodwill arising from the BK China Acquisition that was not assigned to a reporting unit in the INTL segment is part of the disposal group and classified as Assets held for sale – discontinued operations in our consolidated balance sheet.
Supplemental pro forma net income from continuing operations, assuming the BK China Acquisition had occurred on January 1, 2024, would not differ materially from the results reported during 2025 and 2024.
Discontinued Operations
Upon determining that a disposal group meets the criteria to be classified as held for sale, we measure it at the lower of its carrying value or fair value less costs to sell. Fair value less costs to sell is assessed each period the disposal group remains classified as held-for-sale, with any subsequent changes recognized as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Refer to the “BK China JV” section within this footnote below for further details related to the non-cash charge of $114 million included within Net loss from discontinued operations in the consolidated statements of operations.
Upon classification as held for sale, we cease depreciation and amortization of long-lived assets included in a disposal group, including operating lease right-of-use assets. Additionally, BK China ceased recognition of royalty expense and our INTL segment ceased recognition of revenue from BK China following the BK China Acquisition and presentation as discontinued operations.
The assets and liabilities of BK China are classified as Assets held for sale – discontinued operations and Liabilities held for sale – discontinued operations, respectively, in our consolidated balance sheet. During 2025, we provided $147 million of funding to BK China. Cash and cash equivalents for BK China was $72 million as of December 31, 2025, reflected in assets held for sale – discontinued operations.
Net cash provided by (used for) discontinued operations consists of the following (in millions):
2025
Cash flows from discontinued operations:
Net cash used for operating activities from discontinued operations$(100)
Net cash used for investing activities from discontinued operations(6)
Net cash provided by financing activities from discontinued operations25 
Net cash used for discontinued operations$(81)
Burger King China JV
On November 8, 2025, we agreed to enter into a joint venture with CPE Alder Investment Limited, a fund managed by CPE (“CPE”), with respect to the operations of Burger King China (such joint venture, the “Burger King China JV”). Upon closing of the transaction on January 30, 2026, CPE invested $350 million of new primary capital into Burger King China JV, which resulted in CPE owning approximately 83% of Burger King China JV, while we own approximately 17% and a seat on the Board of Directors of Burger King China JV. We did not receive any cash proceeds from the transaction, as the new primary capital invested by CPE remained in Burger King China JV and its subsidiaries to support future growth. As a result of the decision to sell a significant portion of the Burger King China business and the valuation implied by such sale, we recognized a non-cash charge of $114 million during 2025 related to our Burger King China holdings included within Net loss from discontinued operations in the consolidated statements of operations.
v3.25.4
BK China
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
BK China Carrols Acquisition
Prior to May 16, 2024, we owned a 15% equity interest in Carrols Restaurant Group, Inc. (“Carrols”), which was accounted for as an equity method investment. On May 16, 2024, we acquired the remaining 85% of Carrols issued and outstanding shares that were not already held by us or our affiliates for $9.55 per share in an all cash transaction (the “Carrols Acquisition”) in order to accelerate the reimaging of restaurants before refranchising the majority of the acquired portfolio to new or existing smaller franchise operators. The Carrols Acquisition was accounted for as a business combination by applying the acquisition method of accounting and Carrols became a consolidated subsidiary.
The acquisition of the 85% equity interest of Carrols was accounted for as a step acquisition, which required remeasurement of our existing 15% ownership interest in Carrols to fair value. We utilized the $9.55 per share acquisition price to determine the fair value of the existing equity interest. This resulted in an increase in the value of our existing 15% equity interest and the recognition of a gain of $79 million (the “Step Acquisition Gain”), which is included in (Income) loss from equity method investments in our consolidated statements of operations for 2024.
Total cash paid in connection with the Carrols Acquisition was $543 million. Additionally, in connection with the Carrols Acquisition, we assumed approximately $431 million of outstanding debt, all of which was fully extinguished as of June 30, 2024. The cash purchase price and extinguishment of debt assumed in the Carrols Acquisition were funded with a combination of cash on hand and $750 million of incremental borrowings under our senior secured term loan facility.
The following table summarizes the purchase price consideration in connection with the Carrols Acquisition (in millions):
Total cash paid$543 
Effective settlement of pre-existing balance sheet accounts (a)15 
Fair value of existing 15% equity interest
90 
Total consideration$648 
(a)Effective settlement of pre-existing balances with Carrols related to franchise and lease agreements prior to the date of acquisition.
Fees and expenses related to the Carrols Acquisition and related financings totaled approximately $11 million during 2024, consisting of professional fees and compensation-related expenses which are classified as general and administrative expenses in the accompanying consolidated statements of operations and are included in RH and BK China Transaction costs.
During the three months ended March 31, 2025, we adjusted our preliminary estimate of the fair value of net assets acquired and finalized acquisition accounting for the Carrols Acquisition. The final allocation of consideration to the net tangible and intangible assets acquired is presented in the table below (in millions):
May 16, 2024
Total current assets$81 
Property and equipment296 
Reacquired franchise rights363 
Operating lease assets705 
Other assets24 
Accounts and drafts payable(13)
Other accrued liabilities(150)
Current portion of long-term debt and finance leases(434)
Finance leases, net of current portion(9)
Operating lease liabilities, net of current portion(684)
Other liabilities(10)
Total identifiable net assets169 
Goodwill479 
Total consideration$648 
The adjustments to the preliminary estimate of net assets acquired resulted in a $2 million decrease to the preliminary estimated goodwill, reflecting a $2 million increase in the estimated fair value of property and equipment.
Reacquired franchise rights, which represent the fair value of reacquired franchise agreements determined using the excess earnings method, are amortized over the remaining term of the reacquired franchise agreement and have a weighted average remaining term of 12 years.
Goodwill is considered to represent the value associated with the workforce and synergies anticipated to be realized as a combined company, including synergies expected to benefit the BK segment as a result of accelerating remodels of Burger King restaurants acquired in the Carrols Acquisition. During the three months ended March 31, 2025, we assigned $362 million and $117 million of goodwill to reporting units in the RH and BK segments, respectively. None of the goodwill will be deductible for tax purposes.
Total revenues of Carrols from the acquisition date of May 16, 2024 through December 31, 2024, which have been included within Company restaurant sales in our consolidated financial statements, totaled $1,171 million.
Supplemental Pro Forma Information
The following table presents unaudited supplemental pro forma consolidated revenue for 2024 and 2023 as if the Carrols Acquisition had occurred on January 1, 2023 (in millions):
20242023
Total revenues$9,022 $8,707 
The unaudited supplemental pro forma consolidated revenue gives effect to actual revenues prior to the Carrols Acquisition, adjusted to exclude the elimination of intercompany transactions. Other than the impact of the Step Acquisition Gain and RH and BK China Transaction costs, supplemental pro forma net earnings, assuming the Carrols Acquisition had occurred on January 1, 2023, would not be materially different from the results reported during 2024 and 2023.
The unaudited pro forma information has been prepared for comparative purposes only, in accordance with the acquisition method of accounting, and is not necessarily indicative of the results of operations that would have occurred if the Carrols Acquisition had been completed on the date indicated, nor is it indicative of our future operating results.7. BK China
Prior to February 14, 2025, we owned an equity interest in Pangaea Foods (China) Holdings Ltd. (“BK China”), which we accounted for primarily as an equity method investment. On February 14, 2025, we acquired substantially all of the remaining equity interests of BK China for approximately $151 million in an all-cash transaction funded by cash on hand (the “BK China Acquisition”). We determined the criteria for classification as held for sale were met on the acquisition date and presented the financial position and results of operations of BK China as discontinued operations in our consolidated financial statements beginning on the date of acquisition on a one month lag with no material impact to consolidated results. Refer to the “Discontinued Operations” section within this footnote below for further details.
The BK China Acquisition was accounted for as a step acquisition, which required remeasurement of our existing ownership interest in BK China to fair value. We utilized an income approach to determine the fair value of our existing equity interest. This resulted in an increase in the value of our existing equity interest and the recognition of a gain of $2 million (the “BK China Step Acquisition Gain”), which is included in (Income) loss from equity method investments in our consolidated statement of operations in 2025.
Purchase price consideration in connection with the BK China Acquisition totaled $149 million, consisting of the cash purchase price of $151 million plus the fair value of our existing interest of $11 million less the effective settlement of pre-existing balances with BK China related to franchise agreements prior to the date of acquisition of $13 million.
During 2025, we finalized acquisition accounting and allocation of the purchase price to the net assets acquired including property, plant, and equipment of $116 million, operating lease right of use assets of $160 million, goodwill of $308 million, outstanding current debt assumed of $178 million, operating lease liabilities of $157 million, and other net liabilities of $100 million. Goodwill is considered to represent the value associated with the workforce and benefits anticipated to be realized by our INTL segment for future restaurant growth. We assigned $146 million of goodwill to a reporting unit in the INTL segment. Goodwill arising from the BK China Acquisition that was not assigned to a reporting unit in the INTL segment is part of the disposal group and classified as Assets held for sale – discontinued operations in our consolidated balance sheet.
Supplemental pro forma net income from continuing operations, assuming the BK China Acquisition had occurred on January 1, 2024, would not differ materially from the results reported during 2025 and 2024.
Discontinued Operations
Upon determining that a disposal group meets the criteria to be classified as held for sale, we measure it at the lower of its carrying value or fair value less costs to sell. Fair value less costs to sell is assessed each period the disposal group remains classified as held-for-sale, with any subsequent changes recognized as an adjustment to the carrying value of the disposal group, as long as the new carrying value does not exceed the carrying value of the disposal group at the time it was initially classified as held for sale. Refer to the “BK China JV” section within this footnote below for further details related to the non-cash charge of $114 million included within Net loss from discontinued operations in the consolidated statements of operations.
Upon classification as held for sale, we cease depreciation and amortization of long-lived assets included in a disposal group, including operating lease right-of-use assets. Additionally, BK China ceased recognition of royalty expense and our INTL segment ceased recognition of revenue from BK China following the BK China Acquisition and presentation as discontinued operations.
The assets and liabilities of BK China are classified as Assets held for sale – discontinued operations and Liabilities held for sale – discontinued operations, respectively, in our consolidated balance sheet. During 2025, we provided $147 million of funding to BK China. Cash and cash equivalents for BK China was $72 million as of December 31, 2025, reflected in assets held for sale – discontinued operations.
Net cash provided by (used for) discontinued operations consists of the following (in millions):
2025
Cash flows from discontinued operations:
Net cash used for operating activities from discontinued operations$(100)
Net cash used for investing activities from discontinued operations(6)
Net cash provided by financing activities from discontinued operations25 
Net cash used for discontinued operations$(81)
Burger King China JV
On November 8, 2025, we agreed to enter into a joint venture with CPE Alder Investment Limited, a fund managed by CPE (“CPE”), with respect to the operations of Burger King China (such joint venture, the “Burger King China JV”). Upon closing of the transaction on January 30, 2026, CPE invested $350 million of new primary capital into Burger King China JV, which resulted in CPE owning approximately 83% of Burger King China JV, while we own approximately 17% and a seat on the Board of Directors of Burger King China JV. We did not receive any cash proceeds from the transaction, as the new primary capital invested by CPE remained in Burger King China JV and its subsidiaries to support future growth. As a result of the decision to sell a significant portion of the Burger King China business and the valuation implied by such sale, we recognized a non-cash charge of $114 million during 2025 related to our Burger King China holdings included within Net loss from discontinued operations in the consolidated statements of operations.
v3.25.4
Equity Method Investments
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Equity Method Investments Equity Method Investments
As discussed in Note 7, BK China, prior to February 14, 2025, we owned an equity interest in BK China, which we accounted for primarily as an equity method investment. In connection with the BK China Acquisition, we acquired substantially all of the remaining equity interest of BK China, resulting in the BK China Step Acquisition Gain. As a result of the BK China Acquisition, BK China became a consolidated subsidiary beginning on February 14, 2025.
As discussed in Note 6, Carrols Acquisition, prior to May 16, 2024, we owned a 15% equity interest in Carrols, which was accounted for as an equity method investment. In connection with the Carrols Acquisition, we acquired the remaining 85% equity interest in Carrols, resulting in the Step Acquisition Gain. As a result of the Carrols Acquisition, Carrols became a wholly owned consolidated subsidiary beginning on May 16, 2024.
The aggregate carrying amount of our equity method investments was $111 million and $113 million as of December 31, 2025 and 2024, respectively, and is included as a component of Other assets, net in our consolidated balance sheets.
The aggregate market value of our 4.1% equity interest in TH International Limited (“Tims China”) based on the quoted market price on December 31, 2025 was approximately $3 million. No quoted market prices are available for our other equity method investments.
We have equity interests in entities that own or franchise Tim Hortons, Burger King, and Popeyes restaurants. Revenues recognized from franchisees that are owned or franchised by entities in which we have an equity interest, including Carrols through May 15, 2024, and BK China through February 14, 2025, consist of the following (in millions):

202520242023
Revenues from affiliates:
Royalties$332 $369 $402 
Advertising revenues36 79 
Property revenues13 32 
Franchise fees and other revenue15 21 21 
Sales18 17 19 
Total$372 $456 $553 
At December 31, 2025 and 2024, we had $41 million and $44 million, respectively, of accounts receivable, net from our equity method investments which were recorded in accounts and notes receivable, net in our consolidated balance sheets.
With respect to our Tim Hortons business, the most significant equity method investment is our 50% joint venture interest with The Wendy’s Company (the “TIMWEN Partnership”), which jointly holds real estate underlying Canadian combination restaurants. Distributions received from this joint venture were $15 million during 2025, $14 million during 2024, and $13 million during 2023.
We recognized rent expense associated with the TIMWEN Partnership of $21 million during 2025, 2024, and 2023.
(Income) loss from equity method investments reflects our share of investee net income or loss as well as gains or losses from changes in our ownership interests in equity investees.
In June 2024, we acquired the Popeyes China (“PLK China”) business from Tims China (“PLK China Acquisition”). In addition during 2024, Tims China issued us a $20 million three-year convertible note due June 28, 2027 and a $5 million three-year convertible note due August 15, 2027. During 2025, Tims China issued us an additional $33 million of convertible notes due September 30, 2029 and amended the convertible notes issued during 2024 to extend the maturity date to September 30, 2029. The convertible notes are included within other assets, net in the consolidated balance sheets as of December 31, 2025.
v3.25.4
Property and Equipment, net
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property and Equipment, net Property and Equipment, net
Property and equipment, net, consist of the following (in millions):
 As of December 31,
 20252024
Land$959 $952 
Buildings and improvements1,472 1,334 
Restaurant equipment353 310 
Furniture, fixtures, and other320 280 
Finance leases320 331 
Construction in progress124 116 
3,548 3,323 
Accumulated depreciation and amortization(1,245)(1,087)
Property and equipment, net$2,303 $2,236 
Depreciation and amortization expense on property and equipment totaled $210 million for 2025, $186 million for 2024 and $137 million for 2023.
Included in our property and equipment, net at December 31, 2025 and 2024 are $192 million and $211 million, respectively, of assets leased under finance leases (mostly buildings and improvements), net of accumulated depreciation and amortization of $128 million and $120 million, respectively.
v3.25.4
Intangible Assets, net and Goodwill
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets, net and Goodwill Intangible Assets, net and Goodwill
Intangible assets, net and goodwill consist of the following (in millions):
As of December 31,
20252024
GrossAccumulated AmortizationNetGrossAccumulated AmortizationNet
Identifiable assets subject to amortization:
   Franchise agreements$732 $(413)$319 $707 $(369)$338 
Reacquired franchise rights368 (56)312 374 (22)352 
   Favorable leases63 (46)17 74 (53)21 
      Subtotal1,163 (515)648 1,155 (444)711 
Indefinite-lived intangible assets:
   Tim Hortons brand
$6,224 $— $6,224 $5,972 $— $5,972 
   Burger King brand
2,147 — 2,147 2,068 — 2,068 
   Popeyes brand
1,355 — 1,355 1,355 — 1,355 
Firehouse Subs brand
816 — 816 816 — 816 
      Subtotal10,542 — 10,542 10,211 — 10,211 
Intangible assets, net$11,190 $10,922 
Goodwill
   TH segment$3,995 $3,841 
   BK segment358 240 
   PLK segment844 844 
   FHS segment194 193 
INTL segment545 377 
RH segment370 491 
      Total$6,306 $5,986 
Amortization expense on intangible assets totaled $69 million for 2025, $58 million for 2024, and $37 million for 2023.
As of December 31, 2024, preliminary goodwill arising from the Carrols Acquisition was reported within the RH segment. During the three months ended March 31, 2025, we assigned $362 million and $117 million of goodwill from the Carrols Acquisition to reporting units in the RH and BK segments, respectively. Refer to Note 6, Carrols Acquisition, for a description of goodwill recognized in connection with the Carrols Acquisition. Additionally, during 2025, we assigned $146 million of goodwill from the BK China Acquisition to a reporting unit in the INTL segment. Refer to Note 7, BK China, for a description of goodwill recognized in connection with the BK China Acquisition. The changes in goodwill balances for each segment also reflect the impact of foreign currency translation during 2025.
As of December 31, 2025, the estimated future amortization expense on identifiable assets subject to amortization is as follows (in millions):
Twelve-months ended December 31,Amount
2026$68 
202768 
202867 
202965 
203062 
Thereafter318 
Total$648 
v3.25.4
Other Accrued Liabilities and Other Liabilities
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Other Accrued Liabilities and Other Liabilities Other Accrued Liabilities and Other Liabilities
Other accrued liabilities (current) and other liabilities, net (non-current) consist of the following (in millions):
 As of December 31,
 20252024
Current:
Dividend payable$283 $262 
Interest payable69 69 
Accrued compensation and benefits155 143 
Taxes payable188 228 
Deferred income77 71 
Accrued advertising expenses44 35 
Restructuring and other provisions25 16 
Current portion of operating lease liabilities200 193 
Other230 124 
Other accrued liabilities$1,271 $1,141 
Non-current:
Taxes payable$77 $52 
Contract liabilities (see Note 5)517 517 
Derivatives liabilities290 
Unfavorable leases25 30 
Accrued pension23 23 
Deferred income45 54 
Other57 29 
Other liabilities, net$1,034 $706 
v3.25.4
Long-Term Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Long-Term Debt Long-Term Debt
Long-term debt consists of the following (in millions):
 As of December 31,
 Maturity DateInterest Rate (a)20252024
Term Loan BSep 21, 20305.466%$4,479 $4,726 
Term Loan ASep 21, 20284.716%1,243 1,275 
First Lien Senior NotesJan 15, 20283.875%1,550 1,550 
First Lien Senior NotesFeb 15, 20293.500%750 750 
First Lien Senior NotesJun 15, 20296.125%1,200 1,200 
First Lien Senior NotesSep 15, 20295.625%500 500 
Second Lien Senior NotesJan 15, 20284.375%750 750 
Second Lien Senior NotesOct 15, 20304.000%2,900 2,900 
TH Facility and other— 108 
Less: unamortized deferred financing costs and deferred issuance discount(90)(117)
Total debt, net13,282 13,642 
Less: current maturities of debt(32)(187)
Total long-term debt$13,250 $13,455 
(a)Represents the interest rate on Term Loan B and Term Loan A as of December 31, 2025.
Credit Facilities
As of December 31, 2025, two of our subsidiaries (the “Borrowers”) have a credit agreement governing our senior secured term loan B facility (the "Term Loan B"), our senior secured term loan A facility (the “Term Loan A” and together with the Term Loan B, the “Term Loan Facilities”) and our senior secured revolving credit facility (including revolving loans, swingline loans and letters of credit) (the “Revolving Credit Facility” and together with the Term Loan Facilities, the “Credit Facilities”). The Credit Facilities were amended and repriced in prior years, resulting in the current structure summarized below.
As of December 31, 2025, the interest rate applicable to the Term Loan B is, at our option, either (a) a base rate, subject to a floor of 1.00%, plus an applicable margin of 0.75%, or (b) term SOFR (Secured Overnight Financing Rate), subject to a floor of 0.00%, plus an applicable margin of 1.75%.
As of December 31, 2025, the interest rate applicable to the Term Loan A and Revolving Credit Facility is, at our option, either (a) a base rate, subject to a floor of 1.00%, plus an applicable margin varying from 0.00% to 0.50%, or (b) term SOFR, subject to a floor of 0.00%, plus an applicable margin varying between 0.75% and 1.50%, in each case, determined by reference to a net first lien leverage-based pricing grid. The commitment fee on the unused portion of the Revolving Credit Facility is 0.15%. As of December 31, 2025, the principal amount amortizes in quarterly installments equal to $8 million beginning March 31, 2025 and $16 million beginning March 31, 2027 until the maturity date, with the balance payable at maturity.
As of December 31, 2025, the total availability under the Revolving Credit Facility was $1,250 million, with a maturity of September 21, 2028, and we had $2 million of letters of credit issued against the Revolving Credit Facility, leaving $1,248 million of borrowing availability. Funds available under the Revolving Credit Facility may be used to repay other debt, finance debt or share repurchases, to fund acquisitions or capital expenditures and for other general corporate purposes. We have a $125 million letter of credit sublimit as part of the Revolving Credit Facility, which reduces our borrowing availability thereunder by the cumulative amount of outstanding letters of credit. The interest rate applicable to amounts drawn under each letter of credit is 0.75% to 1.50%, depending on our net first lien leverage ratio.
Obligations under the Credit Facilities are guaranteed on a senior secured basis, jointly and severally, by the Partnership and substantially all of its Canadian and U.S. subsidiaries, including The TDL Group Corp., Burger King Company LLC, Popeyes Louisiana Kitchen, Inc., FRG, LLC and substantially all of their respective Canadian and U.S. subsidiaries (the “Guarantors”). Amounts borrowed under the Credit Facilities are secured on a first priority basis by a perfected security interest in substantially all of the present and future property (subject to certain exceptions) of each Borrower and the Guarantors.
Senior Notes
Obligations under the 3.875% First Lien Senior Notes due 2028, the 3.50% First Lien Senior Notes due 2029, the 6.125% First Lien Senior Notes due 2029 and the 5.625% First Lien Senior Notes due 2029 (collectively, the “First Lien Senior Notes”) are guaranteed on a senior secured basis, jointly and severally, by the Guarantors. The First Lien Senior Notes are first lien senior secured obligations and rank equal in right of payment with all of the existing and future first lien senior debt of the Borrowers and Guarantors, including borrowings and guarantees under our Credit Facilities.
Obligations under the 4.375% Second Lien Senior Notes due 2028 and the 4.00% Second Lien Senior Notes due 2030 (collectively, the “Second Lien Senior Notes” and together with the First Lien Senior Notes, the "Seniors Notes") are guaranteed on a second priority senior secured basis, jointly and severally, by the Guarantors. The Second Lien Senior Notes are second lien senior secured obligations and rank equal in right of payment with all of the existing and future senior debt of the Borrowers and Guarantors, including borrowings and guarantees of the Credit Facilities, and effectively subordinated to all of the existing and future first lien senior debt of the Borrowers and Guarantors.
The Borrowers may redeem a series of Senior Notes, in whole or in part, at any time at the redemption prices set forth in the applicable Senior Notes Indenture; provided that if the redemption is prior to June 15, 2026 for the 6.125% First Lien Senior Notes due 2029, and September 15, 2026 for the 5.625% First Lien Senior Notes due 2029, it will instead be at a price equal to 100% of the principal amount redeemed plus a “make-whole” premium, plus accrued and unpaid interest, if any, to, but excluding, the redemption date. The Senior Notes also contain redemption provisions related to tender offers, change of control and equity offerings, among others.
Restrictions and Covenants
The Credit Facilities and the Senior Notes, each contain a number of customary affirmative and negative covenants that, among other things, limit or restrict our ability and the ability of certain of our subsidiaries to: incur additional indebtedness; incur liens; engage in mergers, consolidations, liquidations and dissolutions; sell assets; pay dividends and make other payments in respect of capital stock; make investments, loans and advances; pay or modify the terms of certain indebtedness; and engage in certain transactions with affiliates. In addition, under the Credit Facilities, the Borrowers are not permitted to exceed a first lien senior secured leverage ratio of 6.50 to 1.00 when, as of the end of any fiscal quarter beginning with the first fiscal quarter of 2020, (1) any amounts are outstanding under the Term Loan A and/or (2) the sum of (i) the amount of letters of credit outstanding exceeding $50 million (other than those that are cash collateralized); (ii) outstanding amounts under the Revolving Credit Facility and (iii) outstanding amounts of swingline loans, exceeds 30.0% of the commitments under the Revolving Credit Facility.
The restrictions under the Credit Facilities and the Senior Notes have resulted in substantially all of our consolidated assets being restricted.
As of December 31, 2025, we were in compliance with applicable financial debt covenants under the Credit Facilities and the Senior Notes and there were no limitations on our ability to draw on the remaining availability under our Revolving Credit Facility.
TH Facility
One of our subsidiaries entered into a non-revolving delayed drawdown term credit facility in a total aggregate principal amount of C$225 million with a maturity date of October 4, 2025 (the “TH Facility”). During the third quarter of 2025, the remaining C$143 million TH Facility outstanding balance was repaid in full and there is no outstanding balance as of December 31, 2025.
Debt Issuance Costs
We did not incur any significant deferred financing costs during 2025. During 2024, we incurred aggregate deferred financing costs of $41 million in connection with the First 2024 Amendment, the Second 2024 Amendment, the issuance of the 6.125% First Lien Senior Notes due 2029 and the issuance of the 5.625% First Lien Senior Notes due 2029. During 2023, we incurred aggregate deferred financing costs of $44 million in connection with the 7th Amendment.
Loss on Early Extinguishment of Debt
During 2024, we recorded a $33 million loss on early extinguishment of debt that primarily reflects expensing of fees and the write-off of unamortized debt issuance costs in connection with various amendments to our credit agreement and the full redemption of our outstanding 5.750% first lien senior notes due 2025. During 2023, we recorded a $16 million loss on early extinguishment of debt that primarily reflects expensing of fees in connection with the 7th Amendment and the write-off of unamortized debt issuance costs.
Maturities
The aggregate maturities of our long-term debt as of December 31, 2025 are as follows (in millions):
Year Ended December 31,Principal Amount
2026$32 
202764 
20283,447 
20292,450 
20307,379 
Total$13,372 
Interest Expense, net
Interest expense, net consists of the following (in millions):
202520242023
Debt (a)$504 $572 $576 
Finance lease obligations18 19 19 
Amortization of deferred financing costs and debt issuance discount25 25 27 
Interest income(31)(39)(40)
Interest expense, net$516 $577 $582 
(a)Amount includes a benefit of $103 million, $135 million, and $83 million during 2025, 2024, and 2023, respectively, related to our interest rate swaps. Amount includes a benefit of $90 million, $53 million, and $61 million during 2025, 2024, and 2023, respectively, related to the quarterly net settlements of our cross-currency rate swaps and amortization of the Excluded Component, as defined in Note 13, Derivative Instruments.
v3.25.4
Derivative Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Instruments Derivative Instruments
Disclosures about Derivative Instruments and Hedging Activities
We enter into derivative instruments for risk management purposes, including derivatives designated as cash flow hedges and derivatives designated as net investment hedges. We use derivatives to manage our exposure to fluctuations in interest rates and currency exchange rates.
Interest Rate Swaps
At December 31, 2025, we had outstanding receive-variable, pay-fixed interest rate swaps with a total notional value of $3,500 million to hedge the variability in the interest payments on a portion of our Term Loan Facilities, including any subsequent refinancing or replacement of the Term Loan Facilities, beginning August 31, 2021 through the termination date of October 31, 2028. Additionally, at December 31, 2025, we also had outstanding receive-variable, pay-fixed interest rate swaps with a total notional value of $500 million to hedge the variability in the interest payments on a portion of our Term Loan Facilities effective September 30, 2019 through the termination date of September 30, 2026. Following the discontinuance of the U.S. dollar LIBOR after June 30, 2023, the interest rate on all these interest rate swaps transitioned from LIBOR to SOFR, with no impact to hedge effectiveness and no change in accounting treatment as a result of applicable accounting relief guidance for the transition away from LIBOR. At inception, all of these interest rate swaps were designated as cash flow hedges for hedge accounting. The unrealized changes in market value are recorded in AOCI, net of tax, and reclassified into interest expense during the period in which the hedged forecasted transaction affects earnings.
In connection with the Carrols Acquisition, we assumed a receive-variable, pay-fixed interest rate swap utilizing SOFR as the benchmark interest rate with a total notional value of $120 million to hedge the variability in the interest payments on a portion of our Term Loan Facilities, including any subsequent refinancing or replacement of the Term Loan Facilities, through the termination date of February 28, 2025. This interest rate swap was designated as a cash flow hedge for hedge accounting and the unrealized changes in market value were recorded in AOCI, net of tax, and reclassified into interest expense during the period in which the hedged forecasted transaction affects earnings.
At December 31, 2025, the net amount of pre-tax gains that we expect to be reclassified from AOCI into interest expense within the next 12 months is $54 million.
Cross-Currency Rate Swaps
To protect the value of our investments in our foreign operations against adverse changes in foreign currency exchange rates, we hedge a portion of our net investment in one or more of our foreign subsidiaries by using cross-currency rate swaps. At December 31, 2025, we had outstanding cross-currency rate swap contracts between the Canadian dollar and U.S. dollar and the Euro and U.S. dollar that have been designated as net investment hedges of a portion of our equity in foreign operations in those currencies. The component of the gains and losses on our net investment in these designated foreign operations driven by changes in foreign exchange rates is economically partly offset by movements in the fair value of our cross-currency swap contracts. The fair value of the swaps is calculated each period with changes in fair value reported in AOCI, net of tax. Such amounts will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations.
At December 31, 2025, we had outstanding cross-currency rate swaps in which we receive quarterly fixed-rate interest payments on the U.S. dollar notional value of $5,700 million to partially hedge the net investment in our Canadian subsidiaries. In November 2024, we restructured $5,000 million of cross-currency rate swaps, of which $1,950 million have a maturity of September 30, 2028, $1,400 million have a maturity of October 31, 2029 and $1,650 million have a maturity of October 31, 2030. The restructure resulted in a re-designation of the hedge and the swaps continue to be accounted for as a net investment hedge. Additionally, in November 2024 we entered into cross-currency rate swaps in which we receive quarterly fixed-rate interest payments on the U.S. dollar notional value of $700 million through the maturity date of October 31, 2027 (“incremental swaps”). At inception, these cross-currency rate swaps were designated as a hedge and are accounted for as a net investment hedge.
At December 31, 2025, we had outstanding cross-currency rate swap contracts between the Euro and U.S. dollar from which we receive quarterly fixed-rate interest payments on the U.S. dollar aggregate amount of $2,750 million, of which $1,400 million were entered during 2023 and have a maturity date of October 31, 2026, $1,200 million were entered during 2023 and have a maturity date of November 30, 2028, and $150 million were entered during 2021 and have a maturity date of October 31, 2028. At inception, these cross-currency rate swaps were designated and continue to be hedges and are accounted for as net investment hedges. The cross-currency rate swaps that were entered during 2023 replaced our previously existing cross-currency rate swaps with a total notional value of $2,100 million that were settled in 2023 as detailed below.
During 2023, we settled our previously existing cross-currency rate swaps in which we paid quarterly fixed-rate interest payments on the Euro notional amount of €1,108 million and received quarterly fixed-rate interest payments on the U.S. dollar notional amount of $1,200 million and an original maturity date of February 17, 2024. During 2023, we also settled our previously existing cross-currency rate swap contracts between the Euro and U.S. dollar with a notional value of $900 million and an original maturity date of February 17, 2024. In connection with these settlements, we received $69 million in cash which is included within investing activities in the consolidated statements of cash flows.
In connection with the cross-currency rate swaps hedging Canadian dollar and Euro net investments, we utilize the spot method to exclude the interest component (the “Excluded Component”) from the accounting hedge without affecting net investment hedge accounting and amortize the Excluded Component over the life of the derivative instrument. The amortization of the Excluded Component is recognized in Interest expense, net in the consolidated statements of operations. The change in fair value that is not related to the Excluded Component is recorded in AOCI and will be reclassified to earnings when the foreign subsidiaries are sold or substantially liquidated.
Foreign Currency Exchange Contracts
We use foreign exchange derivative instruments to manage the impact of foreign exchange fluctuations on U.S. dollar purchases and payments, such as coffee purchases made by our Canadian Tim Hortons operations. At December 31, 2025, we had outstanding forward currency contracts to manage this risk in which we sell Canadian dollars and buy U.S. dollars with a notional value of $217 million with maturities to February 16, 2027. We have designated these instruments as cash flow hedges, and as such, the unrealized changes in market value of effective hedges are recorded in AOCI and are reclassified into earnings during the period in which the hedged forecasted transaction affects earnings.
Credit Risk
By entering into derivative contracts, we are exposed to counterparty credit risk. Counterparty credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is in an asset position, the counterparty has a liability to us, which creates credit risk for us. We attempt to minimize this risk by selecting counterparties with investment grade credit ratings and regularly monitoring our market position with each counterparty.
Credit-Risk Related Contingent Features
Our derivative instruments do not contain any credit-risk related contingent features.
Quantitative Disclosures about Derivative Instruments and Fair Value Measurements
The following tables present the required quantitative disclosures for our derivative instruments, including their estimated fair values (all estimated using Level 2 inputs) and their location on our consolidated balance sheets (in millions):
 Gain (Loss) Recognized in
Other Comprehensive Income (Loss)
 202520242023
Derivatives designated as cash flow hedges(1)
Interest rate swaps$(48)$133 $41 
Forward-currency contracts$(6)$13 $(2)
Derivatives designated as net investment hedges
Cross-currency rate swaps$(406)$298 $(210)
(1) We did not exclude any components from the cash flow hedge relationships presented in this table.
Location of Gain or (Loss) Reclassified from AOCI into EarningsGain (Loss) Reclassified 
from AOCI into Earnings
 202520242023
Derivatives designated as cash flow hedges
Interest rate swapsInterest expense, net$103 $135 $83 
Forward-currency contractsCost of sales$$$
 Location of Gain or (Loss) Recognized in EarningsGain (Loss) Recognized in Earnings
(Amount Excluded from Effectiveness Testing)
 202520242023
Derivatives designated as net investment hedges
Cross-currency rate swapsInterest expense, net$90 $53 $61 
 Fair Value as of
December 31,
 
 20252024Balance Sheet Location
Assets:
Derivatives designated as cash flow hedges
Interest rate$58 $194 Other assets, net
Interest ratePrepaids and other current assets
Foreign currency— Prepaids and other current assets
Derivatives designated as net investment hedges
Foreign currency— 83 Other assets, net
Total assets at fair value$66 $286 
Liabilities:
Derivatives designated as cash flow hedges
Foreign currency$$— Other accrued liabilities
Derivatives designated as net investment hedges
Foreign currency290 Other liabilities, net
Total liabilities at fair value$293 $
v3.25.4
Shareholders' Equity
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Shareholders' Equity Shareholders’ Equity
Special Voting Share
The holders of the Partnership exchangeable units are indirectly entitled to vote in respect of matters on which holders of the common shares of the Company are entitled to vote, including in respect of the election of RBI directors, through a special voting share of the Company (the “Special Voting Share”). The Special Voting Share is held by a trustee, entitling the trustee to that number of votes on matters on which holders of common shares of the Company are entitled to vote equal to the number of Partnership exchangeable units outstanding. The trustee is required to cast such votes in accordance with voting instructions provided by holders of Partnership exchangeable units. At any shareholder meeting of the Company, holders of our common shares vote together as a single class with the Special Voting Share except as otherwise provided by law.
Noncontrolling Interests
We reflect a noncontrolling interest which primarily represents the interests of the holders of Partnership exchangeable units in Partnership that are not held by RBI. The holders of Partnership exchangeable units held an economic interest of approximately 24.0% and 28.1% in Partnership common equity through the ownership of 109,356,545 and 127,038,577 Partnership exchangeable units as of December 31, 2025 and 2024, respectively.
Pursuant to the terms of the partnership agreement, each holder of a Partnership exchangeable unit is entitled to distributions from Partnership in an amount equal to any dividends or distributions that we declare and pay with respect to our common shares. A holder of a Partnership exchangeable unit may require Partnership to exchange all or any portion of such holder’s Partnership exchangeable units for our common shares at a ratio of one common share for each Partnership exchangeable unit, subject to our right as the general partner of Partnership, in our sole discretion, to deliver a cash payment in lieu of our common shares. If we elect to make a cash payment in lieu of issuing common shares, the amount of the payment will be the weighted average trading price of the common shares on the New York Stock Exchange for the 20 consecutive trading days ending on the last business day prior to the exchange date.
Pursuant to exchange notices received, Partnership exchanged 17,682,032, 6,559,187 and 9,398,876 Partnership exchangeable units in 2025, 2024 and 2023, respectively. In accordance with the terms of the partnership agreement, Partnership satisfied the exchange notices by exchanging these Partnership exchangeable units for the same number of newly issued RBI common shares and each such Partnership exchangeable unit was cancelled concurrently with the exchange. Partnership exchangeable units exchanged for RBI common shares subsequent to December 31, 2023 also result in the issuance of additional Partnership Class A common units to RBI in an amount equal to the number of RBI common shares exchanged. The exchanges represented increases in our ownership interest in Partnership and were accounted for as equity transactions, with no gain or loss recorded in the consolidated statements of operations.
Share Repurchases
On August 6, 2025, our board of directors approved a share repurchase program that allows us to purchase up to $1,000 million of our common shares from September 15, 2025 until September 30, 2027. This share repurchase authorization replaced our prior two-year authorization to repurchase up to $1,000 million of our common shares until September 30, 2025, which had an authorization of $500 million remaining at the time of its replacement. During 2025 and 2024, we did not repurchase any of our common shares. During 2023, we repurchased and cancelled 7,639,137 common shares for $500 million. As of December 31, 2025, we had $1,000 million remaining under the new share repurchase authorization.
Accumulated Other Comprehensive Income (Loss)
The following table displays the change in the components of AOCI (in millions):
DerivativesPensionsForeign
Currency
Translation
Accumulated 
Other
Comprehensive
Income (Loss)
Balances at December 31, 2022$648 $(17)$(1,310)$(679)
Foreign currency translation adjustment— — 250 250 
Net change in fair value of derivatives, net of tax(203)— — (203)
Amounts reclassified to earnings of cash flow hedges, net of tax(66)— — (66)
Pension and post-retirement benefit plans, net of tax— — 
Amounts attributable to noncontrolling interests101 (3)(113)(15)
Balances at December 31, 2023$480 $(13)$(1,173)$(706)
Foreign currency translation adjustment— — (858)(858)
Net change in fair value of derivatives, net of tax421 — — 421 
Amounts reclassified to earnings of cash flow hedges, net of tax(101)— — (101)
Pension and post-retirement benefit plans, net of tax— (2)— (2)
Amounts attributable to noncontrolling interests(81)219 139 
Balances at December 31, 2024$719 $(14)$(1,812)$(1,107)
Foreign currency translation adjustment— — 721 721 
Net change in fair value of derivatives, net of tax(447)— — (447)
Amounts reclassified to earnings of cash flow hedges, net of tax(79)— — (79)
Pension and post-retirement benefit plans, net of tax— (4)— (4)
Amounts attributable to noncontrolling interests165 — (269)(104)
Balances at December 31, 2025$358 $(18)$(1,360)$(1,020)
v3.25.4
Share-based Compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Share-based Compensation Share-based Compensation
We are currently issuing awards under the 2023 Omnibus Incentive Plan (the “2023 Plan”) and the number of shares available for issuance under such plan as of December 31, 2025 was 12,156,519. The 2023 Plan permits the grant of several types of awards with respect to our common shares, including stock options, time-vested RSUs, and performance-based RSUs, which may include Company, S&P 500 Index and/or individual performance based-vesting conditions.
We also have some outstanding awards under legacy plans for Burger King and Tim Hortons, which were assumed in connection with the merger and amalgamation of those entities within the RBI group. No new awards may be granted under our Amended and Restated 2014 Omnibus Incentive Plan as amended that preceded the 2023 Plan or these legacy Burger King or legacy Tim Hortons plans.
Share-based compensation expense is generally classified as general and administrative expenses in the consolidated statements of operations and consists of the following for the periods presented (in millions):
202520242023
Total share-based compensation expense $137 $161 $177 
As of December 31, 2025, total unrecognized compensation cost related to share-based compensation arrangements was $185 million and is expected to be recognized over a weighted-average period of approximately 2.1 years.
Restricted Stock Units
RSUs are generally entitled to dividend equivalents, which are not distributed unless the related awards vest. Upon vesting, the amount of the dividend equivalent, which is distributed in additional RSUs, except in the case of RSUs awarded to non-management members of our board of directors, is equal to the equivalent of the aggregate dividends declared on common shares during the period from the date of grant of the award compounded until the date the shares underlying the award are delivered. RBI grants fully vested RSUs, with dividend equivalent rights that accrue in cash, to non-employee members of its board of directors in lieu of a cash retainer and committee fees. All such RSUs will settle and common shares of RBI will be issued following termination of service by the board member.
Grants of time-vested RSUs generally vest 25% per year on December 15th or 31st over four years from the grant date and performance-based RSUs generally cliff vest three years from the grant date (the starting date for the applicable vesting period is referred to as the “Anniversary Date”).
During 2022, RBI granted performance-based RSUs that cliff vest three years from the original grant date based on achievement of performance metrics with a multiplier that can increase or decrease the amount vested based on the achievement of contractually defined relative total shareholder return targets with respect to the S&P 500 Index. Performance-based RSUs granted in 2023, 2024, and 2025 cliff vest three years from the original grant date based solely on defined relative total shareholder return targets with respect to the S&P 500 Index. Performance-based RSUs granted to the CEO in 2023 and the CFO in 2025 cliff vest five years from the date of grant and may be earned from 50% for threshold performance to 200% for maximum performance, based on meeting performance targets tied to the appreciation of the price of RBI common shares, with none of the award being earned if the threshold is not met. The respective fair value of these performance-based RSU awards was based on a Monte Carlo Simulation valuation model and these market condition awards are expensed over the vesting period. The total fair value of performance-based RSUs that solely have a performance condition relative to the S&P 500 Index does not change regardless of the value that the award recipients ultimately receive.
For grants of time-vested RSUs, if the employee is terminated for any reason prior to any vesting date, the employee will forfeit all of the RSUs that are unvested at the time of termination. For grants of performance-based RSUs, if the employee is terminated within the first two years of the Anniversary Date, 100% of the performance-based RSUs will be forfeited. If we terminate the employment of a performance-based RSU holder without cause at least two years after the grant date, or if the employee retires, the employee will become vested in 67% of the performance-based RSUs that are earned based on the performance criteria.
An alternate ratable vesting schedule applies to the extent the participant ends employment by reason of death or disability.
Chairman Awards
In connection with the appointment of the Executive Chairman in November 2022, RBI made one-time grants of options, RSUs and performance-based RSUs with specific terms and conditions. RBI granted 2,000,000 options with an exercise price equal to the closing price of RBI common shares on the trading day preceding the date of grant that cliff vest five years from the date of grant and expire after ten years. RBI granted 500,000 RSUs that vest ratably over five years on the anniversary of the grant date. Lastly, RBI granted 750,000 performance-based RSUs that cliff vest five and a half years from the date of grant and may be earned from 50% for threshold performance to 200% for maximum performance, based on meeting performance targets tied to the appreciation of the price of RBI common shares, with none of the award being earned if the threshold is not met. The respective fair value of these performance-based RSU awards was based on a Monte Carlo Simulation valuation model and these market condition awards are expensed over the vesting period regardless of the value that the award recipient ultimately receives.
Restricted Stock Units Activity
The following is a summary of time-vested RSUs and performance-based RSUs activity for the year ended December 31, 2025:
 Time-vested RSUsPerformance-based RSUs
 Total Number of
Shares
(in 000’s)
Weighted Average
Grant Date Fair
Value
Total Number of
Shares
(in 000’s)
Weighted Average
Grant Date Fair
Value
Outstanding at January 1, 20252,359 $62.74 5,816 $57.04 
Granted762 $66.26 1,080 $70.85 
Performance adjustment (a)
— $— 391 $— 
Vested and settled(1,257)$64.51 (2,199)$80.19 
Dividend equivalents granted79 $— 187 $— 
Forfeited(249)$68.48 (340)$61.33 
Outstanding at December 31, 20251,694 $63.04 4,935 $56.10 
(a)Represents the incremental performance adjustment to performance-based RSUs, which vested during the year.

The weighted-average grant date fair value of time-vested RSUs granted was $73.91 and $68.40 during 2024 and 2023, respectively. The weighted-average grant date fair value of performance-based RSUs granted was $73.14 and $59.66 during 2024 and 2023, respectively. The total fair value, determined as of the date of vesting, of RSUs vested and converted to RBI common shares during 2025, 2024, and 2023 was $226 million, $271 million, and $141 million, respectively.
Stock Options
RBI satisfies stock option exercises through the issuance of authorized but previously unissued common shares. Stock option grants generally cliff vest 5 years from the original grant date, provided the employee is continuously employed by us or one of our affiliates, and the stock options expire 10 years following the grant date. In certain circumstances, including termination of employment without cause, retirement, death or disability, awards may vest on an accelerated or alternative basis. Stock options are forfeited upon termination for cause or resignation prior to the vesting period.
There were no significant stock option awards granted in 2025, 2024, or 2023.
Stock Options Activity
The following is a summary of stock option activity under our plans for the year ended December 31, 2025:
Total Number of
Options 
(in 000’s)
Weighted 
Average
Exercise Price
Aggregate 
Intrinsic
Value (a)
(in 000’s)
Weighted 
Average
Remaining
Contractual Term
(Years)
Outstanding at January 1, 20254,615 $62.91 
Granted— $— 
Exercised(602)$55.90 
Forfeited(19)$66.31 
Outstanding at December 31, 20253,994 $64.27 $15,983 4.9
Exercisable at December 31, 20251,933 $61.72 $12,631 2.9
Vested or expected to vest at December 31, 20253,994 $64.27 $15,983 4.9

(a)The intrinsic value represents the amount by which the fair value of our stock exceeds the option exercise price at December 31, 2025.
The weighted-average grant date fair value per stock option granted was $18.61 during 2023. No stock options were granted in 2025 and 2024. The total intrinsic value of stock options exercised was $8 million during 2025, $38 million during 2024, and $30 million during 2023.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases Leases
As of December 31, 2025, we leased or subleased approximately 4,700 restaurant properties to franchisees under operating leases, direct financing leases and sales-type leases where we are the lessor. Initial lease terms generally range from 10 to 20 years. Most leases to franchisees provide for fixed monthly payments and many provide for future rent escalations and renewal options. Certain leases also include provisions for variable rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Lessees typically bear the cost of maintenance, insurance and property taxes.
We lease land, buildings, equipment, office space and warehouse space from third parties. Land and building leases generally have an initial term of 10 to 20 years, while land-only lease terms can extend longer, and most leases provide for fixed monthly payments. Many of these leases provide for future rent escalations and renewal option. Certain leases also include provisions for variable rent payments, determined as a percentage of sales, generally when annual sales exceed specified levels. Most leases also obligate us to pay, as lessee, variable lease cost related to maintenance, insurance and property taxes.
Company as Lessor
Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions):
 As of December 31,
 20252024
Land$799 $779 
Buildings and improvements982 962 
Restaurant equipment66 20 
1,847 1,761 
Accumulated depreciation and amortization(628)(582)
Property and equipment leased, net$1,219 $1,179 
Our net investment in direct financing and sales-type leases is as follows (in millions):
 As of December 31,
 20252024
Future rents to be received:
Future minimum lease receipts$101 $105 
Contingent rents (a)
Estimated unguaranteed residual value
Unearned income(21)(25)
84 88 
Current portion included within accounts receivable(5)(5)
Net investment in property leased to franchisees (b)$79 $83 
(a)Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
(b)Included as a component of Other assets, net in our consolidated balance sheets.
Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions):
202520242023
Rental income:
Minimum lease payments$362 $367 $385 
Variable lease payments465 465 452 
Amortization of favorable and unfavorable income lease contracts, net
Subtotal - lease income from operating leases828 833 839 
Earned income on direct financing and sales-type leases12 
Total property revenues$832 $837 $851 

Company as Lessee
Lease cost and other information associated with these lease commitments are as follows (in millions):
Lease Cost (Income)
202520242023
Operating lease cost$322 $277 $201 
Operating lease variable lease cost215 206 201 
Finance lease cost:
Amortization of right-of-use assets31 31 26 
Interest on lease liabilities18 19 19 
Sublease income(626)(624)(631)
Total lease cost (income)$(40)$(91)$(184)
Lease Term and Discount Rate as of December 31, 2025 and 2024
As of December 31,
20252024
Weighted-average remaining lease term (in years):
Operating leases10.5 years10.6 years
Finance leases10.4 years10.8 years
Weighted-average discount rate:
Operating leases5.8 %5.8 %
Finance leases5.8 %5.8 %

Other Information for 2025, 2024 and 2023
202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$321 $267 $202 
Operating cash flows from finance leases$18 $19 $19 
Financing cash flows from finance leases$36 $36 $33 
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets:
Right-of-use assets obtained in exchange for new finance lease obligations$10 $20 $32 
Right-of-use assets obtained in exchange for new operating lease obligations$307 $253 $168 
As of December 31, 2025, future minimum lease receipts and commitments are as follows (in millions):
 Lease ReceiptsLease Commitments (a)
 Direct
Financing
and Sales-Type Leases
Operating
Leases
Finance
Leases
Operating
Leases
2026$$360 $51 $314 
2027334 46 310 
2028303 44 294 
2029271 36 275 
2030242 33 253 
Thereafter68 1,102 185 1,416 
Total minimum receipts / payments$101 $2,612 395 2,862 
Less amount representing interest(98)(762)
Present value of minimum lease payments297 2,100 
Current portion of lease obligations (b)(36)(200)
Long-term portion of lease obligations$261 $1,900 
(a)Minimum lease payments have not been reduced by minimum sublease rentals of $1,656 million due in the future under non-cancelable subleases.
(b)Current portion of operating lease obligations included as a component of Other accrued liabilities in our consolidated balance sheets.
As of December 31, 2025, we have executed real estate leases that have not yet commenced with estimated future nominal lease payments of approximately $18 million, which are not included in the tables above. These leases are expected to commence in 2026 with lease terms of generally 8 to 20 years.
Leases Leases
As of December 31, 2025, we leased or subleased approximately 4,700 restaurant properties to franchisees under operating leases, direct financing leases and sales-type leases where we are the lessor. Initial lease terms generally range from 10 to 20 years. Most leases to franchisees provide for fixed monthly payments and many provide for future rent escalations and renewal options. Certain leases also include provisions for variable rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Lessees typically bear the cost of maintenance, insurance and property taxes.
We lease land, buildings, equipment, office space and warehouse space from third parties. Land and building leases generally have an initial term of 10 to 20 years, while land-only lease terms can extend longer, and most leases provide for fixed monthly payments. Many of these leases provide for future rent escalations and renewal option. Certain leases also include provisions for variable rent payments, determined as a percentage of sales, generally when annual sales exceed specified levels. Most leases also obligate us to pay, as lessee, variable lease cost related to maintenance, insurance and property taxes.
Company as Lessor
Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions):
 As of December 31,
 20252024
Land$799 $779 
Buildings and improvements982 962 
Restaurant equipment66 20 
1,847 1,761 
Accumulated depreciation and amortization(628)(582)
Property and equipment leased, net$1,219 $1,179 
Our net investment in direct financing and sales-type leases is as follows (in millions):
 As of December 31,
 20252024
Future rents to be received:
Future minimum lease receipts$101 $105 
Contingent rents (a)
Estimated unguaranteed residual value
Unearned income(21)(25)
84 88 
Current portion included within accounts receivable(5)(5)
Net investment in property leased to franchisees (b)$79 $83 
(a)Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
(b)Included as a component of Other assets, net in our consolidated balance sheets.
Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions):
202520242023
Rental income:
Minimum lease payments$362 $367 $385 
Variable lease payments465 465 452 
Amortization of favorable and unfavorable income lease contracts, net
Subtotal - lease income from operating leases828 833 839 
Earned income on direct financing and sales-type leases12 
Total property revenues$832 $837 $851 

Company as Lessee
Lease cost and other information associated with these lease commitments are as follows (in millions):
Lease Cost (Income)
202520242023
Operating lease cost$322 $277 $201 
Operating lease variable lease cost215 206 201 
Finance lease cost:
Amortization of right-of-use assets31 31 26 
Interest on lease liabilities18 19 19 
Sublease income(626)(624)(631)
Total lease cost (income)$(40)$(91)$(184)
Lease Term and Discount Rate as of December 31, 2025 and 2024
As of December 31,
20252024
Weighted-average remaining lease term (in years):
Operating leases10.5 years10.6 years
Finance leases10.4 years10.8 years
Weighted-average discount rate:
Operating leases5.8 %5.8 %
Finance leases5.8 %5.8 %

Other Information for 2025, 2024 and 2023
202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$321 $267 $202 
Operating cash flows from finance leases$18 $19 $19 
Financing cash flows from finance leases$36 $36 $33 
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets:
Right-of-use assets obtained in exchange for new finance lease obligations$10 $20 $32 
Right-of-use assets obtained in exchange for new operating lease obligations$307 $253 $168 
As of December 31, 2025, future minimum lease receipts and commitments are as follows (in millions):
 Lease ReceiptsLease Commitments (a)
 Direct
Financing
and Sales-Type Leases
Operating
Leases
Finance
Leases
Operating
Leases
2026$$360 $51 $314 
2027334 46 310 
2028303 44 294 
2029271 36 275 
2030242 33 253 
Thereafter68 1,102 185 1,416 
Total minimum receipts / payments$101 $2,612 395 2,862 
Less amount representing interest(98)(762)
Present value of minimum lease payments297 2,100 
Current portion of lease obligations (b)(36)(200)
Long-term portion of lease obligations$261 $1,900 
(a)Minimum lease payments have not been reduced by minimum sublease rentals of $1,656 million due in the future under non-cancelable subleases.
(b)Current portion of operating lease obligations included as a component of Other accrued liabilities in our consolidated balance sheets.
As of December 31, 2025, we have executed real estate leases that have not yet commenced with estimated future nominal lease payments of approximately $18 million, which are not included in the tables above. These leases are expected to commence in 2026 with lease terms of generally 8 to 20 years.
Leases Leases
As of December 31, 2025, we leased or subleased approximately 4,700 restaurant properties to franchisees under operating leases, direct financing leases and sales-type leases where we are the lessor. Initial lease terms generally range from 10 to 20 years. Most leases to franchisees provide for fixed monthly payments and many provide for future rent escalations and renewal options. Certain leases also include provisions for variable rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Lessees typically bear the cost of maintenance, insurance and property taxes.
We lease land, buildings, equipment, office space and warehouse space from third parties. Land and building leases generally have an initial term of 10 to 20 years, while land-only lease terms can extend longer, and most leases provide for fixed monthly payments. Many of these leases provide for future rent escalations and renewal option. Certain leases also include provisions for variable rent payments, determined as a percentage of sales, generally when annual sales exceed specified levels. Most leases also obligate us to pay, as lessee, variable lease cost related to maintenance, insurance and property taxes.
Company as Lessor
Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions):
 As of December 31,
 20252024
Land$799 $779 
Buildings and improvements982 962 
Restaurant equipment66 20 
1,847 1,761 
Accumulated depreciation and amortization(628)(582)
Property and equipment leased, net$1,219 $1,179 
Our net investment in direct financing and sales-type leases is as follows (in millions):
 As of December 31,
 20252024
Future rents to be received:
Future minimum lease receipts$101 $105 
Contingent rents (a)
Estimated unguaranteed residual value
Unearned income(21)(25)
84 88 
Current portion included within accounts receivable(5)(5)
Net investment in property leased to franchisees (b)$79 $83 
(a)Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
(b)Included as a component of Other assets, net in our consolidated balance sheets.
Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions):
202520242023
Rental income:
Minimum lease payments$362 $367 $385 
Variable lease payments465 465 452 
Amortization of favorable and unfavorable income lease contracts, net
Subtotal - lease income from operating leases828 833 839 
Earned income on direct financing and sales-type leases12 
Total property revenues$832 $837 $851 

Company as Lessee
Lease cost and other information associated with these lease commitments are as follows (in millions):
Lease Cost (Income)
202520242023
Operating lease cost$322 $277 $201 
Operating lease variable lease cost215 206 201 
Finance lease cost:
Amortization of right-of-use assets31 31 26 
Interest on lease liabilities18 19 19 
Sublease income(626)(624)(631)
Total lease cost (income)$(40)$(91)$(184)
Lease Term and Discount Rate as of December 31, 2025 and 2024
As of December 31,
20252024
Weighted-average remaining lease term (in years):
Operating leases10.5 years10.6 years
Finance leases10.4 years10.8 years
Weighted-average discount rate:
Operating leases5.8 %5.8 %
Finance leases5.8 %5.8 %

Other Information for 2025, 2024 and 2023
202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$321 $267 $202 
Operating cash flows from finance leases$18 $19 $19 
Financing cash flows from finance leases$36 $36 $33 
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets:
Right-of-use assets obtained in exchange for new finance lease obligations$10 $20 $32 
Right-of-use assets obtained in exchange for new operating lease obligations$307 $253 $168 
As of December 31, 2025, future minimum lease receipts and commitments are as follows (in millions):
 Lease ReceiptsLease Commitments (a)
 Direct
Financing
and Sales-Type Leases
Operating
Leases
Finance
Leases
Operating
Leases
2026$$360 $51 $314 
2027334 46 310 
2028303 44 294 
2029271 36 275 
2030242 33 253 
Thereafter68 1,102 185 1,416 
Total minimum receipts / payments$101 $2,612 395 2,862 
Less amount representing interest(98)(762)
Present value of minimum lease payments297 2,100 
Current portion of lease obligations (b)(36)(200)
Long-term portion of lease obligations$261 $1,900 
(a)Minimum lease payments have not been reduced by minimum sublease rentals of $1,656 million due in the future under non-cancelable subleases.
(b)Current portion of operating lease obligations included as a component of Other accrued liabilities in our consolidated balance sheets.
As of December 31, 2025, we have executed real estate leases that have not yet commenced with estimated future nominal lease payments of approximately $18 million, which are not included in the tables above. These leases are expected to commence in 2026 with lease terms of generally 8 to 20 years.
Leases Leases
As of December 31, 2025, we leased or subleased approximately 4,700 restaurant properties to franchisees under operating leases, direct financing leases and sales-type leases where we are the lessor. Initial lease terms generally range from 10 to 20 years. Most leases to franchisees provide for fixed monthly payments and many provide for future rent escalations and renewal options. Certain leases also include provisions for variable rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Lessees typically bear the cost of maintenance, insurance and property taxes.
We lease land, buildings, equipment, office space and warehouse space from third parties. Land and building leases generally have an initial term of 10 to 20 years, while land-only lease terms can extend longer, and most leases provide for fixed monthly payments. Many of these leases provide for future rent escalations and renewal option. Certain leases also include provisions for variable rent payments, determined as a percentage of sales, generally when annual sales exceed specified levels. Most leases also obligate us to pay, as lessee, variable lease cost related to maintenance, insurance and property taxes.
Company as Lessor
Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions):
 As of December 31,
 20252024
Land$799 $779 
Buildings and improvements982 962 
Restaurant equipment66 20 
1,847 1,761 
Accumulated depreciation and amortization(628)(582)
Property and equipment leased, net$1,219 $1,179 
Our net investment in direct financing and sales-type leases is as follows (in millions):
 As of December 31,
 20252024
Future rents to be received:
Future minimum lease receipts$101 $105 
Contingent rents (a)
Estimated unguaranteed residual value
Unearned income(21)(25)
84 88 
Current portion included within accounts receivable(5)(5)
Net investment in property leased to franchisees (b)$79 $83 
(a)Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
(b)Included as a component of Other assets, net in our consolidated balance sheets.
Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions):
202520242023
Rental income:
Minimum lease payments$362 $367 $385 
Variable lease payments465 465 452 
Amortization of favorable and unfavorable income lease contracts, net
Subtotal - lease income from operating leases828 833 839 
Earned income on direct financing and sales-type leases12 
Total property revenues$832 $837 $851 

Company as Lessee
Lease cost and other information associated with these lease commitments are as follows (in millions):
Lease Cost (Income)
202520242023
Operating lease cost$322 $277 $201 
Operating lease variable lease cost215 206 201 
Finance lease cost:
Amortization of right-of-use assets31 31 26 
Interest on lease liabilities18 19 19 
Sublease income(626)(624)(631)
Total lease cost (income)$(40)$(91)$(184)
Lease Term and Discount Rate as of December 31, 2025 and 2024
As of December 31,
20252024
Weighted-average remaining lease term (in years):
Operating leases10.5 years10.6 years
Finance leases10.4 years10.8 years
Weighted-average discount rate:
Operating leases5.8 %5.8 %
Finance leases5.8 %5.8 %

Other Information for 2025, 2024 and 2023
202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$321 $267 $202 
Operating cash flows from finance leases$18 $19 $19 
Financing cash flows from finance leases$36 $36 $33 
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets:
Right-of-use assets obtained in exchange for new finance lease obligations$10 $20 $32 
Right-of-use assets obtained in exchange for new operating lease obligations$307 $253 $168 
As of December 31, 2025, future minimum lease receipts and commitments are as follows (in millions):
 Lease ReceiptsLease Commitments (a)
 Direct
Financing
and Sales-Type Leases
Operating
Leases
Finance
Leases
Operating
Leases
2026$$360 $51 $314 
2027334 46 310 
2028303 44 294 
2029271 36 275 
2030242 33 253 
Thereafter68 1,102 185 1,416 
Total minimum receipts / payments$101 $2,612 395 2,862 
Less amount representing interest(98)(762)
Present value of minimum lease payments297 2,100 
Current portion of lease obligations (b)(36)(200)
Long-term portion of lease obligations$261 $1,900 
(a)Minimum lease payments have not been reduced by minimum sublease rentals of $1,656 million due in the future under non-cancelable subleases.
(b)Current portion of operating lease obligations included as a component of Other accrued liabilities in our consolidated balance sheets.
As of December 31, 2025, we have executed real estate leases that have not yet commenced with estimated future nominal lease payments of approximately $18 million, which are not included in the tables above. These leases are expected to commence in 2026 with lease terms of generally 8 to 20 years.
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income before income taxes, classified by source of income, is as follows (in millions):
202520242023
Canadian$284 $317 $493 
Foreign1,400 1,492 960 
Income before income taxes$1,684 $1,809 $1,453 
Income tax expense (benefit) attributable to income from continuing operations consists of the following (in millions):
2025
Current:
Canadian$109 
Canadian provincial, net of federal abatement
U.S. federal116 
U.S. state, net of federal income tax benefit
Other foreign148 
$386 
Deferred:
Canadian$(53)
Canadian provincial, net of federal abatement(5)
U.S. federal(85)
U.S. state, net of federal income tax benefit(22)
Other foreign262 
$97 
Income tax expense$483 

20242023
Current:
Canadian$96 $(47)
U.S. federal113 77 
U.S. state, net of federal income tax benefit24 27 
Other foreign136 108 
$369 $165 
Deferred:
Canadian$(54)$(37)
U.S. federal(23)(18)
U.S. state, net of federal income tax benefit(24)(5)
Other foreign96 (370)
$(5)$(430)
Income tax expense (benefit)$364 $(265)
On July 4, 2025, the “One Big Beautiful Bill Act” (“OBBBA”) was enacted into law. The OBBBA provides for modifications to U.S. tax law including changes to interest deductibility, R&D expensing, bonus depreciation, and various international provisions. The OBBBA did not have a material impact on our financial statements for 2025 and we do not expect a material impact going forward.
We adopted guidance that expands income tax disclosures, including requiring enhanced disclosures related to the rate reconciliation and income taxes paid information, effective January 1, 2025, on a prospective basis. The Canadian federal statutory rate used is 25%. This rate results in the 10% federal tax abatement being included in the ‘Provincial income taxes, net of federal abatement’ line. Our disclosures reflect the application of this new guidance beginning in 2025, while our disclosures for prior periods were prepared under the guidance of the previous standards. The statutory rate reconciles to the effective income tax rate as follows:
2025
Canada federal statutory rate$421 25.0 %
Provincial income taxes, net of federal abatement— %
Foreign tax effects
United States
Effect of cross-border tax laws30 1.8 %
Tax credits(37)(2.2)%
Other adjustments(46)(2.7)%
Switzerland
Statutory tax rate difference between Canada and Switzerland(137)(8.1)%
Effect of cross-border tax laws(27)(1.6)%
Tax credits (23)(1.4)%
Changes in valuation allowances(195)(11.6)%
Intra-entity transfers of assets 362 21.5 %
Other adjustments16 0.9 %
Luxembourg
Changes in valuation allowances54 3.2 %
Intra-entity transfers of assets(57)(3.4)%
Other adjustments12 0.7 %
Other foreign jurisdictions
Withholding taxes 77 4.7 %
Other adjustments0.4 %
Effect of changes in tax laws or rates enacted in the current period— — %
Effect of cross-border tax laws
Withholding taxes24 1.4 %
Tax credits— — %
Changes in valuation allowances— — %
Nontaxable or nondeductible items
Non-taxable interest (34)(2.0)%
Changes in unrecognized tax benefits36 2.1 %
Effective tax rate$483 28.7 %


20242023
Statutory rate26.5 %26.5 %
Costs and taxes related to foreign operations5.2 5.3 
Foreign tax rate differential(12.7)(15.1)
Change in valuation allowance2.7 (0.8)
Change in accrual for tax uncertainties(0.6)(6.2)
Intercompany financing(1.8)(2.7)
Intra-Group reorganizations— (25.3)
Other0.8 0.1 
Effective income tax rate20.1 %(18.2)%
Companies subject to the Global Intangible Low-Taxed Income provision (GILTI) have the option to account for the GILTI tax as a period cost if and when incurred, or to recognize deferred taxes for outside basis temporary differences expected to reverse as GILTI. We have elected to account for GILTI as a period cost.
Income tax expense (benefit) allocated to continuing operations and amounts separately allocated to other items was (in millions):

202520242023
Income tax expense (benefit) from continuing operations$483 $364 $(265)
Cash flow hedge in accumulated other comprehensive (loss) income(43)(14)
Net investment hedge in accumulated other comprehensive income (loss)(16)22 
Foreign Currency Translation in accumulated other comprehensive income (loss)— — 
Pension liability in accumulated other comprehensive income (loss)
Total$443 $351 $(254)
The significant components of deferred income tax expense (benefit) attributable to income from continuing operations are as follows (in millions):

202520242023
Deferred income tax expense (benefit) $213 $(39)$(1,788)
Change in valuation allowance(101)50 1,357 
Change in effective U.S. state income tax rate(15)(15)
Change in effective foreign income tax rate— (1)(1)
Total$97 $(5)$(430)
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in millions):

 As of December 31,
 20252024
Deferred tax assets:
Accounts and notes receivable$$
Accrued employee benefits47 53 
Leases82 95 
Operating lease liabilities536 504 
Liabilities not currently deductible for tax837 665 
Tax loss and credit carryforwards1,078 1,050 
Derivatives23 — 
Intangible assets526 993 
Total gross deferred tax assets3,134 3,363 
Valuation allowance(1,521)(1,588)
Net deferred tax assets$1,613 $1,775 
Less deferred tax liabilities:
Property and equipment, principally due to differences in depreciation14 16 
Intangible assets1,771 1,738 
Leases102 113 
Operating lease assets499 475 
Statutory impairment— 26 
Derivatives— 63 
Outside basis difference29 36 
Other28 30 
Total gross deferred tax liabilities$2,443 $2,497 
Net deferred tax liability$830 $722 
The valuation allowance had a net decrease of $67 million during 2025 due primarily to changes in estimates and foreign tax credits.
Changes in the valuation allowance are as follows (in millions):

202520242023
Beginning balance$1,588 $1,563 $194 
Change in estimates recorded to deferred income tax expense(205)32 (12)
Additions related to deferred tax assets generated in current year— — 1,369 
Changes in losses and credits71 18 — 
Additions (reductions) related to other comprehensive income67 (25)12 
Ending balance$1,521 $1,588 $1,563 
The gross amount and expiration dates of operating loss and tax credit carry-forwards as of December 31, 2025 are as follows (in millions):

AmountExpiration Date
Canadian net operating loss carryforwards$203 2037-2045
Canadian capital loss carryforwards224 Indefinite
Canadian tax credits2027-2046
U.S. state net operating loss carryforwards613 2026-2045
U.S. federal net operating loss carryforward108 Indefinite
U.S. foreign and other tax credits108 2026-2045
Other foreign net operating loss carryforwards174 Indefinite
Other foreign net operating loss carryforwards349 2027-2042
Other foreign credits703 2033
We are generally permanently reinvested on any potential outside basis differences except for unremitted earnings and profits and thus do not record a deferred tax liability for such outside basis differences. To the extent of unremitted earnings and profits, we generally review various factors including, but not limited to, forecasts and budgets of financial needs of cash for working capital, liquidity and expected cash requirements to fund our various obligations and record deferred taxes to the extent we expect to distribute. The determination of the unrecorded deferred tax liability amount is not practicable.
We had $70 million and $44 million of unrecognized tax benefits at December 31, 2025 and December 31, 2024, respectively, which if recognized, would favorably affect the effective income tax rate. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in millions):

202520242023
Beginning balance$44 $58 $139 
Additions for tax positions related to the current year17 
Additions for tax positions of prior years15 — 
Reductions for tax positions of prior years(3)(9)(14)
Adjustments for settlement(3)— 
Reductions due to statute expiration— (7)(85)
Ending balance$70 $44 $58 
We recognize interest and penalties related to unrecognized tax benefits in income tax expense. The total amount of accrued interest and penalties was $18 million and $12 million at December 31, 2025 and 2024, respectively. Potential interest and penalties associated with uncertain tax positions in various jurisdictions recognized was $5 million during 2025, $3 million during 2024, and $4 million during 2023. To the extent interest and penalties are not assessed with respect to uncertain tax positions, amounts accrued will be reduced and reflected as a reduction of the overall income tax provision.
We file income tax returns with Canada and its provinces and territories. Generally, we are subject to routine examinations by the Canada Revenue Agency (“CRA”). The CRA is conducting examinations of the 2015 through 2020 taxation years. Additionally, income tax returns filed with various provincial jurisdictions are generally open to examination for periods up to six years subsequent to the filing and assessment of the respective return.
In connection with an ongoing tax audit, we have had discussions with the Canada Revenue Agency (“CRA”) regarding our deductions of certain intercompany dividends in taxation years 2015 through 2018. We believe our tax position with respect to this matter is appropriate, as such no reserve has been recorded in the consolidated financial statements with respect to this matter.
We also file income tax returns, including returns for our subsidiaries, with U.S. federal, U.S. state, and other foreign jurisdictions. We are subject to routine examination by taxing authorities in the U.S. jurisdictions, as well as other foreign tax jurisdictions. Taxable years of such U.S. companies are closed through 2021 for U.S. federal income tax purposes. We have various U.S. federal, state and other foreign income tax returns in the process of examination. From time to time, these audits result in proposed assessments where the ultimate resolution may result in owing additional taxes. We believe that our tax positions comply with applicable tax law and that we have adequately provided for these matters.
Income tax payments (refunds) by jurisdiction consists of the following (in millions):
2025
Canada - federal $76 
Canada - provincial
British Columbia33 
Ontario26 
Foreign
United States - federal120 
United States - state and local26 
Switzerland86 
Other83 
Foreign subtotal315 
Total cash paid for income taxes (net of refunds)$450 
v3.25.4
Other Operating Expenses (Income), net
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Other Operating Expenses (Income), net Other Operating Expenses (Income), net
Other operating expenses (income), net, consist of the following (in millions):
202520242023
Net losses (gains) on disposal of assets, restaurant closures and refranchisings$35 $$16 
Litigation settlements and reserves, net— 
Net losses (gains) on foreign exchange209 (71)20 
Other, net10 18 
Other operating expenses (income), net$261 $(59)$55 
Net losses (gains) on disposal of assets, restaurant closures, and refranchisings represent long-lived asset impairments, losses (gains) from asset write-offs and sales of properties, and costs related to restaurant closures and refranchisings. Gains and losses recognized in the current period may reflect certain costs related to closures and refranchisings that occurred in previous periods. The amount for 2023 includes asset write-offs and related costs in connection with the discontinuance of an internally developed software project.
Litigation settlements and reserves, net primarily reflect accruals and payments made and proceeds received in connection with litigation and arbitration matters and other business disputes.
Net losses (gains) on foreign exchange consist of remeasurement of foreign denominated assets and liabilities, primarily related to intercompany financing. A substantial portion of this net foreign currency gain or loss relates to measurement of U.S. dollar intercompany balances in foreign subsidiaries. This gain or loss primarily results from fluctuations in the exchange rate between the Euro and U.S. dollar.
Other, net for 2023 is primarily related to payments in connection with FHS area representative buyouts.
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Letters of Credit
As of December 31, 2025, we had $24 million in irrevocable standby letters of credit outstanding, which were issued primarily to certain insurance carriers to guarantee payments of deductibles for various insurance programs, such as health and commercial liability insurance. Of these letters of credit outstanding, $2 million are secured by the collateral under our Revolving Credit Facility and the remainder are secured by cash collateral. As of December 31, 2025, no amounts had been drawn on any of these irrevocable standby letters of credit.
Purchase Commitments
As of December 31, 2025, we have arrangements for information technology and telecommunication services with an aggregate contractual obligation of $67 million over the next four years, some of which have early termination fees and commitments to purchase advertising which totaled $195 million, most of which is due within the next 12 months. We also entered into commitments to purchase beverage and restaurant equipment which totaled $22 million over the next three years.
Litigation
We are involved in legal proceedings arising in the ordinary course of business relating to matters including, but not limited to, disputes with franchisees, suppliers, employees and customers, as well as disputes over our intellectual property.
Burger King Company, and various affiliates, including RBI, are defendants in a class action lawsuit brought by former Burger King employees in the U.S. District Court for the Southern District of Florida. The lawsuit, which was consolidated from four separate claims filed in October and November 2018, alleges that the defendants violated Section 1 of the Sherman Act by incorporating an employee no-solicitation and no-hiring clause in the Burger King standard form franchise agreement. Each plaintiff seeks injunctive relief and damages for himself or herself and other members of the class. In March 2020, the court granted the defendants’ motion to dismiss for failure to state a claim, but in August 2022 the decision was reversed on appeal and remanded for further proceedings. In March 2025, the defendants filed a supplemental brief in support of its motion to dismiss, which was denied. In April 2025, the plaintiffs filed an amended complaint, and in May 2025, the defendants filed an answer. In December 2025, the court ordered the parties to attempt to resolve the case through mediation. While we intend to vigorously defend against these claims, we are unable to predict the ultimate outcome of this case or estimate the range of possible loss, if any.
In October 2024, purported former shareholders of Carrols filed a complaint in the Court of Chancery of the State of Delaware against RBI and two individual directors of Carrols arising from the Carrols Acquisition. The complaint alleges that RBI coerced Carrols into the transaction, that the two directors failed to disclose that their interest differed from the interests of other Carrols shareholders, and that the two directors were not independent from RBI. The complaint also includes claims for breach of fiduciary duty and unjust enrichment by RBI. The plaintiffs seek equitable relief, damages and fees and expenses. In July 2025, the court denied RBI’s motion to dismiss, and in October 2025, RBI filed its answer and affirmative defense to the plaintiff’s amended complaint. The court has set a trial date for early 2027, though the date is subject to change. We intend to vigorously defend these claims, however, we are unable to predict the ultimate outcome of this case or estimate the range of possible loss, if any.
v3.25.4
Supplier Finance Programs
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplier Finance Programs Supplier Finance Programs
Our TH business includes individually negotiated contracts with suppliers, which include payment terms that range up to 120 days. A global financial institution offers a voluntary supply chain finance (“SCF”) program to certain TH vendors, which provides suppliers that elect to participate with the ability to elect early payment, at a discount based on the payment terms and a rate based on RBI's credit rating, which may be beneficial to the vendor. Participation in the SCF program is at the sole discretion of the suppliers and financial institution and we are not a party to the arrangements between the suppliers and the financial institution. Our obligations to suppliers are not affected by the suppliers’ decisions to participate in the SCF program and our payment terms remain the same based on the original supplier invoicing terms and conditions. No guarantees are provided by us or any of our subsidiaries in connection with the SCF Program.
Our confirmed outstanding obligations under the SCF program are classified as Accounts and drafts payable in our consolidated balance sheets. All activity related to the obligations is classified as Supply chain cost of sales in our consolidated statements of operations and presented within cash flows from operating activities in our consolidated statements of cash flows. The following table reflects the change of our confirmed outstanding obligations under the SCF program between December 31, 2024 and December 31, 2025 (in millions):
Confirmed obligations outstanding at December 31, 2024$22 
Invoices confirmed during the period234 
Confirmed invoices paid during the period(218)
Confirmed obligations outstanding at December 31, 2025$38 
v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events Subsequent Events
Dividends
On January 6, 2026, we paid a cash dividend of $0.62 per common share to common shareholders of record on December 23, 2025. On such date, Partnership also made a distribution in respect of each Partnership exchangeable unit in the amount of $0.62 per exchangeable unit to holders of record on December 23, 2025.
On February 12, 2026, we announced that the board of directors had declared a cash dividend of $0.65 per common share for the first quarter of 2026. The dividend will be paid on April 2, 2026 to common shareholders of record on March 19, 2026. Partnership will also make a distribution in respect of each Partnership exchangeable unit in the amount of $0.65 per Partnership exchangeable unit, and the record date and payment date for distributions on Partnership exchangeable units are the same as for the common shares.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We recognize the critical importance of maintaining the trust and confidence of our guests, franchisees, and employees. Consequently, our cybersecurity policies, standards, processes, and practices are embedded within our overall enterprise risk management (“ERM”) program.
We have an ongoing cybersecurity risk mitigation program, which includes maintaining up-to-date detection, prevention, and monitoring systems and contracting with outside cybersecurity firms to provide continuous monitoring of our systems as well as threat-detection services. We define a cybersecurity threat as any potential unauthorized occurrence on or conducted through our information systems or information systems of a third party that we utilize in our business that may result in adverse effects on the confidentiality, integrity, or availability of our information systems or any information residing therein. Our cybersecurity policies, standards, processes, and practices are based on recognized frameworks established by the National Institute of Standards and Technology and include the following components:
Collaborative Approach. We have implemented a comprehensive, cross-functional approach to identifying, preventing, and mitigating cybersecurity threats and incidents, while also implementing controls and procedures that provide for the prompt escalation of certain cybersecurity incidents so that decisions regarding the public disclosure and reporting of such incidents can be made by management in a timely manner.
Deployment of Technical Safeguards. We deploy technical safeguards that are designed to protect our information systems from cybersecurity threats, including firewalls, intrusion prevention and detection systems, anti-malware functionality, and access controls, which are evaluated and improved through vulnerability assessments and cybersecurity threat intelligence.
Development and Periodic Testing of Incident Response and Recovery Planning. We have developed and maintain comprehensive incident response and recovery plans that address our response to cybersecurity threats, and such plans are tested and evaluated on a regular basis. Our periodic testing of these plans includes a wide range of activities, including assessments, audits, tabletop exercises, threat modeling, vulnerability testing, and other exercises focused on evaluating the effectiveness of our cybersecurity measures and planning. We engage third parties to perform assessments on our cybersecurity measures, including information security maturity assessments, audits, and independent reviews of our information security control environment and operating effectiveness. The results of such assessments, audits, and reviews are reported to the Audit Committee, and we adjust cybersecurity policies, standards, processes, and practices as necessary based on the information provided by these assessments, audits, and reviews.
Third-Party Risk Management. We maintain a comprehensive, risk-based approach to identifying and overseeing cybersecurity risks presented by third parties, including vendors, service providers, franchisees, and other external users of our systems, as well as the systems of third parties that could adversely impact our business in the event of a cybersecurity incident affecting those third-party systems.
Implementation of Regular and Mandatory Employee Training and Awareness Programs. We provide regular, mandatory training for our personnel regarding cybersecurity threats as a means to equip them with effective tools to detect and address cybersecurity threats and to communicate our evolving information security policies, standards, processes, and practices.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] We recognize the critical importance of maintaining the trust and confidence of our guests, franchisees, and employees. Consequently, our cybersecurity policies, standards, processes, and practices are embedded within our overall enterprise risk management (“ERM”) program.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block] Our Audit Committee oversees our ERM program, including the management of risks arising from cybersecurity threats. The Audit Committee regularly receives presentations and reports on cybersecurity risks, which address a wide range of topics including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends, and information security considerations arising with respect to our peers and third parties. Our Internal Audit function performs periodic audits of our cybersecurity program and reports results to the Audit Committee. On a periodic basis, the Audit Committee discusses our approach to cybersecurity risk management with our Chief Information Security Officer (“CISO”).
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Audit Committee oversees our ERM program, including the management of risks arising from cybersecurity threats. The Audit Committee regularly receives presentations and reports on cybersecurity risks, which address a wide range of topics including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends, and information security considerations arising with respect to our peers and third parties. Our Internal Audit function performs periodic audits of our cybersecurity program and reports results to the Audit Committee. On a periodic basis, the Audit Committee discusses our approach to cybersecurity risk management with our Chief Information Security Officer (“CISO”).
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] On a periodic basis, the Audit Committee discusses our approach to cybersecurity risk management with our Chief Information Security Officer (“CISO”).
Cybersecurity Risk Role of Management [Text Block] December 31, 2025, and holds a CISSP certification. We also use a Managed Security Service Provider (MSSP) to provide continuous monitoring of our systems and supplement our internal security team.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]
Our Audit Committee oversees our ERM program, including the management of risks arising from cybersecurity threats. The Audit Committee regularly receives presentations and reports on cybersecurity risks, which address a wide range of topics including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends, and information security considerations arising with respect to our peers and third parties. Our Internal Audit function performs periodic audits of our cybersecurity program and reports results to the Audit Committee. On a periodic basis, the Audit Committee discusses our approach to cybersecurity risk management with our Chief Information Security Officer (“CISO”).

We have a dedicated team of cybersecurity specialists, led by our CISO, who works in coordination with our senior management and leaders at each of our brands to implement a program designed to protect our information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents in accordance with our incident response and recovery plans. Our CISO has been serving in various technology leadership roles, spanning IT infrastructure, application development, and enterprise cybersecurity across complex and highly regulated environments for over 28 years as of December 31, 2025, and holds a CISSP certification. We also use a Managed Security Service Provider (MSSP) to provide continuous monitoring of our systems and supplement our internal security team.
While prior cybersecurity incidents have not had a material impact on our business strategy, operating results, or financial condition, the evolving threat landscape presents ongoing risk. Future cybersecurity events could disrupt operations, adversely affect our reputation, increase operating and remediation costs, and expose the organization to regulatory scrutiny or litigation. Additional information regarding cybersecurity-related risks is discussed in the section titled “Risk Factors — Risks Related to Information Technology.”
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] December 31, 2025, and holds a CISSP certification. We also use a Managed Security Service Provider (MSSP) to provide continuous monitoring of our systems and supplement our internal security team.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] On a periodic basis, the Audit Committee discusses our approach to cybersecurity risk management with our Chief Information Security Officer (“CISO”).
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Fiscal Year
Fiscal Year
We operate on a monthly calendar, with a fiscal year that ends on December 31.
Basis of Presentation
Basis of Presentation
The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and related rules and regulations of the U.S. Securities and Exchange Commission requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses, and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates.
Principles of Consolidation
Principles of Consolidation
The consolidated financial statements (the “Financial Statements”) include our accounts and the accounts of entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest, including marketing funds we control. We also consider entities for consolidation when the controlling financial interest may be achieved through arrangements that do not involve voting interests (“VIE”).
We are the sole general partner of Partnership and, as such we have the exclusive right, power, and authority to manage, control, administer, and operate the business and affairs and to make decisions regarding the undertaking and business of Partnership, subject to the terms of the limited partnership agreement of Partnership (“partnership agreement”) and applicable laws. As a result, we consolidate the results of Partnership and record a noncontrolling interest in our consolidated balance sheets and statements of operations with respect to the remaining economic interest in Partnership we do not hold.
All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are generally accounted for by the equity method.
Foreign Currency Translation and Transaction Gains and Losses
Foreign Currency Translation and Transaction Gains and Losses
Our functional currency is the U.S. dollar, since our term loans and senior secured notes are denominated in U.S. dollars, and the principal market for our common shares is the U.S. The functional currency of each of our operating subsidiaries is generally the currency of the economic environment in which the subsidiary primarily does business. Our foreign subsidiaries’ financial statements are translated into U.S. dollars using the foreign exchange rates applicable to the dates of the financial statements. Assets and liabilities are translated using the end-of-period spot foreign exchange rates. Income, expenses, and cash flows are translated at the average foreign exchange rates for each period. Equity accounts are translated at historical foreign exchange rates. The effects of these translation adjustments are reported as a component of accumulated other comprehensive income (loss) (“AOCI”) in the consolidated statements of shareholders’ equity.
For any transaction that is denominated in a currency different from the entity’s functional currency, we record a gain or loss based on the difference between the foreign exchange rate at the transaction date and the foreign exchange rate at the transaction settlement date (or rate at period end, if unsettled) which is included within other operating expenses (income), net in the consolidated statements of operations.
Cash and Cash Equivalents
Cash and Cash Equivalents
All highly liquid investments with original maturities of three months or less and credit card receivables are considered cash equivalents.
Accounts and Notes Receivable, net
Accounts and Notes Receivable, net
Our credit loss exposure is mainly concentrated in our accounts and notes receivable portfolio, which consists primarily of amounts due from franchisees, including royalties, rents, franchise fees, contributions due to advertising funds we manage and, in the case of our TH segment, amounts due for supply chain sales. Accounts and notes receivable are reported net of an allowance for expected credit losses over the estimated life of the receivable. Credit losses are estimated based on aging, historical collection experience, financial position of the franchisee, and other factors, including those related to current economic conditions and reasonable and supportable forecasts of future conditions.
Bad debt expense recognized for expected credit losses is classified in our consolidated statement of operations as Cost of sales, Franchise and property expenses, or Advertising expenses and other services, based on the nature of the underlying receivable.
Inventories
Inventories
Inventories are carried at the lower of cost or net realizable value and consist primarily of raw materials such as green coffee beans and finished goods such as new equipment, parts, paper supplies, and restaurant food items. The moving average method is used to determine the cost of raw materials and finished goods inventories held for sale to Tim Hortons franchisees.
Property and Equipment, net
Property and Equipment, net
We record property and equipment at historical cost less accumulated depreciation and amortization, which is recognized using the straight-line method over the following estimated useful lives: (i) buildings and improvements – up to 40 years; (ii) restaurant equipment – up to 17 years; (iii) furniture, fixtures and other – up to 10 years; and (iv) manufacturing equipment – up to 25 years. Leasehold improvements to properties where we are the lessee are amortized over the lesser of the remaining term of the lease or the estimated useful life of the improvement.
Major improvements are capitalized, while maintenance and repairs are expensed when incurred.
Capitalized Software and Cloud Computing Costs
We record capitalized software at historical cost less accumulated amortization, which is recognized using the straight-line method. Amortization expense is based on the estimated useful life of the software, which is primarily up to five years, once the asset is available for its intended use.
Implementation costs incurred in connection with Cloud Computing Arrangements (“CCA”) are capitalized consistently with costs capitalized for internal-use software. Capitalized CCA implementation costs are included in “Other assets” in the consolidated balance sheets and are amortized over the term of the related hosting agreement, including renewal periods that are reasonably certain to be exercised. Amortization expense of CCA implementation costs is classified as “General and administrative expenses” in the consolidated statements of operations.
Lessor Accounting
Lessor Accounting
We recognize lease payments for operating leases as property revenue on a straight-line basis over the lease term, and property revenue is presented net of any related sales tax. Lease incentive payments we make to lessees are amortized as a reduction in property revenue over the lease term. We account for reimbursements of maintenance and property tax costs paid to us by lessees as property revenue.
We also have net investments in properties leased to franchisees, which are classified as sales-type leases or direct financing leases. Investments in sales-type leases and direct financing leases are recorded on a net basis. Profit on sales-type leases is recognized at lease commencement and recorded in other operating expenses (income), net. Unearned income on direct financing leases is deferred, included in the net investment in the lease, and recognized over the lease term, yielding a constant periodic rate of return on the net investment in the lease.
We recognize variable lease payment income in the period when changes in facts and circumstances on which the variable lease payments are based occur.
Lessee Accounting
Lessee Accounting
In leases where we are the lessee, we recognize a right-of-use (“ROU”) asset and lease liability at lease commencement, which are measured by discounting lease payments using our incremental borrowing rate as the discount rate. We determine the incremental borrowing rate applicable to each lease by reference to our outstanding secured borrowings and implied spreads over the risk-free discount rates that correspond to the term of each lease, as adjusted for the currency of the lease. Subsequent amortization of the ROU asset and accretion of the lease liability for an operating lease is recognized as a single lease cost, on a straight-line basis, over the lease term. Reductions of the ROU asset and the change in the lease liability are included in changes in Other long-term assets and liabilities in the Consolidated Statement of Cash Flows.
A finance lease ROU asset is depreciated on a straight-line basis over the lesser of the useful life of the leased asset or lease term. Interest on each finance lease liability is determined as the amount that results in a constant periodic discount rate on the remaining balance of the liability. Operating lease and finance lease ROU assets are assessed for impairment in accordance with our long-lived asset impairment policy.
We reassess lease classification and remeasure ROU assets and lease liabilities when a lease is modified and that modification is not accounted for as a separate contract or upon certain other events that require reassessment. Maintenance and property tax expenses are accounted for on an accrual basis as variable lease cost.
We recognize variable lease cost in the period when changes in facts and circumstances on which the variable lease payments are based occur.
Goodwill and Intangible Assets Not Subject to Amortization
Goodwill and Intangible Assets Not Subject to Amortization
Goodwill represents the excess of the purchase price over the fair value of assets acquired and liabilities assumed in connection with business combination transactions. Our indefinite-lived intangible assets consist of the Tim Hortons brand, the Burger King brand, the Popeyes brand, and the Firehouse Subs brand (each a “Brand” and together, the “Brands”). Goodwill and the Brands are tested for impairment at least annually as of October 1 of each year and more often if an event occurs or circumstances change which indicate that impairment might exist. Our annual impairment tests of goodwill and the Brands may be completed through qualitative or quantitative assessments. We may elect to bypass the qualitative assessment and proceed directly to a quantitative impairment test for any reporting unit or Brand in any period. We can resume the qualitative assessment for any reporting unit or Brand in any subsequent period.
Under a qualitative approach, our impairment review for goodwill consists of an assessment of whether it is more-likely-than-not that a reporting unit’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for any reporting unit, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a reporting unit exceeds its fair value, we perform a quantitative goodwill impairment test that requires us to estimate the fair value of the reporting unit. If the fair value of the reporting unit is less than its carrying amount, we will measure any goodwill impairment loss as the amount by which the carrying amount of a reporting unit exceeds its fair value, not to exceed the total amount of goodwill allocated to that reporting unit.
Under a qualitative approach, our impairment review for the Brands consists of an assessment of whether it is more-likely-than-not that a Brand’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for a Brand, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a Brand exceeds its fair value, we estimate the fair value of the Brand and compare it to its carrying amount. If the carrying amount exceeds fair value, an impairment loss is recognized in an amount equal to that excess.
Long-Lived Assets
Long-Lived Assets
Long-lived assets, such as property and equipment, intangible assets subject to amortization, and lease right-of-use assets, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset or asset group may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, bankruptcy proceedings or other significant financial distress of a lessee; significant negative industry or economic trends; knowledge of transactions involving the sale of similar property at amounts below the carrying value; or our expectation to dispose of long-lived assets before the end of their estimated useful lives. The impairment test for long-lived assets requires us to assess the recoverability of long-lived assets by comparing their net carrying value to the sum of undiscounted estimated future cash flows directly associated with and arising from use and eventual disposition of the assets or asset group. Long-lived assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the net carrying value of a group of long-lived assets exceeds the sum of related undiscounted estimated future cash flows, we record an impairment charge equal to the excess, if any, of the net carrying value over fair value.
Other Comprehensive Income (Loss)
Other Comprehensive Income (Loss)
Other comprehensive income (loss) (“OCI”) refers to revenues, expenses, gains and losses that are included in comprehensive income (loss), but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax. Our other comprehensive income (loss) is primarily comprised of unrealized gains and losses on foreign currency translation adjustments and unrealized gains and losses on hedging activity, net of tax.
Derivative Financial Instruments
Derivative Financial Instruments
We recognize and measure all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. Derivative instruments accounted for as net investments hedges are classified as long term assets and liabilities in the consolidated balance sheets. We may enter into derivatives that are not designated as hedging instruments for accounting purposes, but which largely offset the economic impact of certain transactions.
Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings or recorded in other comprehensive income (loss) and recognized in the consolidated statements of operations when the hedged item affects earnings, depending on the purpose of the derivatives and whether they qualify for, and we have applied, hedge accounting treatment.
When applying hedge accounting, we designate at a derivative’s inception, the specific assets, liabilities, or future commitments being hedged, and assess the hedge’s effectiveness at inception and on an ongoing basis. We discontinue hedge accounting when: (i) we determine that the cash flow derivative is no longer effective in offsetting changes in the cash flows of a hedged item; (ii) the derivative expires or is sold, terminated, or exercised; (iii) it is no longer probable that the forecasted transaction will occur; or (iv) management determines that designation of the derivatives as a hedge instrument is no longer appropriate. We do not enter into or hold derivatives for speculative purposes.
Disclosures about Fair Value
Disclosures about Fair Value
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market, or if none exists, the most advantageous market, for the specific asset or liability at the measurement date (the exit price). The fair value is based on assumptions that market participants would use when pricing the asset or liability. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation, as follows:
Level 1 Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2 Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly.
Level 3 Unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability.
The carrying amounts for cash and cash equivalents, accounts and notes receivable, and accounts and drafts payable approximate fair value based on the short-term nature of these amounts.
We carry all of our derivatives at fair value and value them using various pricing models or discounted cash flow analysis that incorporate observable market parameters, such as interest rate yield curves and currency rates, which are Level 2 inputs. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by the counterparty or us.
Revenue Recognition, Supply Chain Cost of Sales and Company Restaurant Expenses
Revenue Recognition
Supply chain sales
Supply chain sales represent sales of products, supplies and restaurant equipment to franchisees, as well as sales to retailers and direct to consumer and are presented net of any related sales tax. Revenue is recognized upon transfer of control over ordered items, generally upon delivery to the customer, which is when the customer has all risks and rewards of ownership and an obligation to pay for the goods is created. Shipping and handling costs associated with outbound freight for supply chain sales are accounted for as fulfillment costs and classified as cost of sales.
Company restaurant sales
Company restaurant sales consist of sales to restaurant guests. Revenue from Company restaurant sales is recognized at the point of sale. Taxes assessed by a governmental authority that we collect are excluded from revenue.
Franchise revenues
Franchise revenues consist primarily of royalties, initial and renewal franchise fees and upfront fees from development agreements and master franchise and development agreements (“MFDAs”). Under franchise agreements, we provide franchisees with (i) a franchise license, which includes a license to use our intellectual property, (ii) pre-opening services, such as training and inspections, and (iii) ongoing services, such as development of training materials and menu items and restaurant monitoring and inspections. These services are highly interrelated and dependent upon the franchise license and we concluded these services do not represent individually distinct performance obligations. Consequently, we bundle the franchise license performance obligation and promises to provide these services into a single performance obligation (the “Franchise PO”), which we satisfy by providing a right to use our intellectual property over the term of each franchise agreement.
Royalties are calculated as a percentage of franchised restaurant sales over the term of the franchise agreement. Initial and renewal franchise fees are payable by the franchisee upon a new restaurant opening or renewal of an existing franchise agreement. Our franchise agreement royalties represent sales-based royalties that are related entirely to the Franchise PO and are recognized as franchise sales occur. Initial and renewal franchise fees are recognized as revenue on a straight-line basis over the term of the respective agreement. Our performance obligation under development agreements other than MFDAs generally consists of an obligation to grant exclusive development rights over a stated term, which are not distinct from franchise agreements. Upfront fees paid by franchisees for exclusive development rights are apportioned to each franchised restaurant opened by the franchisee, with the pro rata amount apportioned to each restaurant accounted for as an initial franchise fee.
We have a distinct performance obligation under our MFDAs to grant subfranchising rights over a stated term. Under the terms of MFDAs, we typically either receive an upfront fee paid in cash and/or receive noncash consideration in the form of an equity interest in the master franchisee or an affiliate of the master franchisee. We account for noncash consideration as investments in the applicable equity method investee and recognize revenue in an amount equal to the fair value of the equity interest received. Upfront fees from master franchisees, including the fair value of noncash consideration, are deferred and amortized over the MFDA term on a straight-line basis. We may recognize unamortized upfront fees when a contract with a franchisee or master franchisee is modified and is accounted for as a termination of the existing contract.
The portion of gift cards sold to customers which are never redeemed is commonly referred to as gift card breakage. We recognize gift card breakage income proportionately as each gift card is redeemed using an estimated breakage rate based on our historical experience.
Advertising revenues and other services
Advertising revenues consist primarily of franchisee contributions to advertising funds in those markets where our subsidiaries manage an advertising fund and are calculated as a percentage of franchised restaurant sales over the term of the franchise agreement. Under our franchise agreements, advertising contributions received from franchisees must be spent on advertising, product development, marketing, and related activities. We determined our advertising and promotion management services do not represent individually distinct performance obligations and are included in the Franchise PO.
Other services revenues consist primarily of tech fees and revenues, that vary by market, and partially offset expenses related to technology initiatives. These services are distinct from the Franchise PO because they are not dependent upon the franchise license or highly interrelated with the franchise license.
Supply Chain Cost of Sales
Cost of sales consists primarily of costs associated with the management of our Tim Hortons supply chain, including cost of goods, direct labor, depreciation, bad debt expense (recoveries) from supply chain sales and cost of products sold to retailers.
Company Restaurant Expenses
Company restaurant expenses include food, beverage and packaging costs, restaurant wages and related expenses and restaurant occupancy and other expenses.
Property revenues In certain instances, we provide incentives to franchisees in connection with restaurant renovations or other initiatives. These incentives may consist of cash consideration or non-cash consideration such as restaurant equipment. In general, these incentives are designed to support system-wide sales growth to increase our future revenues. The costs of these incentives are capitalized and amortized as a reduction in franchise and property revenue over the term of the contract to which the incentive relates.
Franchise and Property Expenses
Franchise and Property Expenses
Franchise and property expenses consist primarily of depreciation of properties leased to franchisees, rental expense associated with properties subleased to franchisees, amortization of franchise agreements and reacquired franchise rights, and bad debt expense (recoveries) from franchise and property revenues.
Advertising Expenses and Other Services
Advertising Expenses and Other Services
Advertising expenses and other services consist primarily of expenses relating to marketing, advertising, promotion, and technology initiatives for the respective brands, bad debt expense (recoveries) from franchisee contributions to advertising funds we manage, depreciation and amortization and other related support functions for the respective brands. Additionally, we may incur discretionary expenses to fund advertising programs in connection with periodic initiatives.
Company restaurants and franchised restaurants contribute to advertising funds that our subsidiaries manage in the United States and Canada and certain other international markets. The advertising funds expense the production costs of advertising when the advertisements are first aired or displayed. All other advertising and promotional costs are expensed in the period incurred. The advertising contributions by Company restaurants are eliminated in consolidation. Consolidated advertising expense totaled $1,292 million, $1,268 million and $1,201 million in 2025, 2024 and 2023, respectively.
Deferred Financing Costs
Deferred Financing Costs
Deferred financing costs are amortized over the term of the related debt agreement into interest expense using the effective interest method.
Income Taxes
Income Taxes
Amounts in the Financial Statements related to income taxes are calculated using the principles of Accounting Standards Codification (“ASC”) Topic 740, Income Taxes. Under these principles, deferred tax assets and liabilities reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and the amounts recognized for tax purposes, as well as tax credit carry-forwards and loss carry-forwards. These deferred taxes are measured by applying currently enacted tax rates. A deferred tax asset is recognized when it is considered more-likely-than-not to be realized. The effects of changes in tax rates on deferred tax assets and liabilities are recognized in income in the year in which the law is enacted. A
valuation allowance reduces deferred tax assets when it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized.
We recognize positions taken or expected to be taken in a tax return in the Financial Statements when it is more-likely-than-not (i.e., a likelihood of more than 50%) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit with greater than 50% likelihood of being realized upon ultimate settlement.
Translation gains and losses resulting from the remeasurement of foreign deferred tax assets or liabilities denominated in a currency other than the functional currency are classified as other operating expenses (income), net in the consolidated statements of operations.
Share-based Compensation
Share-based Compensation
Compensation expense related to the issuance of share-based awards to our employees is measured at fair value on the grant date. The fair value of restricted stock units (“RSUs”) is generally based on the closing price of RBI's common shares on the trading day preceding the date of grant. Our total shareholder return and if applicable our total shareholder return relative to our peer group is incorporated into the underlying assumptions using a Monte Carlo simulation valuation model to calculate grant date fair value for performance based awards with a market condition. Stock option awards are granted with an exercise price or market value equal to the closing price of RBI common shares on the trading day preceding the date of grant. The Black-Scholes option pricing model is used to value stock options. The compensation expense for awards that vest over a future service period is recognized over the requisite service period on a straight-line basis, adjusted for estimated forfeitures of awards that are not expected to vest. We use historical data to estimate forfeitures for share-based awards. The compensation expense for awards that contain performance conditions is recognized when it becomes probable that the performance conditions will be achieved.
Reclassification
Reclassifications
Certain prior year amounts in the accompanying consolidated financial statements and notes to the consolidated financial statements have been reclassified in order to be comparable with the current year classifications. These reclassifications did not arise as a result of any changes to accounting policies and relate entirely to presentation with no effect on previously reported net income.
New Accounting Pronouncements
New Accounting Pronouncements
Improvements to Income Tax Disclosures – In December 2023, the Financial Accounting Standards Board (“FASB”) issued guidance that expands income tax disclosures for public entities, including requiring enhanced disclosures related to the rate reconciliation and income taxes paid information. The guidance is effective for annual disclosures for fiscal years beginning after December 15, 2024, with early adoption permitted. The guidance should be applied on a prospective basis, with retrospective application to all prior periods presented in the financial statements permitted. During the fourth quarter of 2025, we elected to adopt this guidance prospectively and added necessary disclosures upon adoption as disclosed in Note 17, Income Taxes.
Disaggregation of Income Statement Expenses – In November 2024, the FASB issued guidance that requires disclosure of disaggregated information about certain income statement expense line items. The guidance is effective for annual disclosures for fiscal years beginning after December 15, 2026, and subsequent interim periods with early adoption permitted, and requires retrospective application to all prior periods presented in the financial statements. We are currently evaluating the impact this new guidance will have on our disclosures upon adoption and expect to provide additional detail and disclosures under this new guidance.
Measurement of Credit Losses for Accounts Receivable and Contract Assets - In July 2025, the FASB issued guidance that provides a practical expedient that all entities can use to simplify the estimation of expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606, Revenue from Contracts with Customers. Under this practical expedient, an entity is allowed to assume that the current conditions it has applied in determining credit loss allowances for current accounts receivable and current contract assets remain unchanged for the remaining life of those assets. The guidance is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods in those years, with early adoption permitted. Entities that elect the practical expedient are required to apply the amendments prospectively. We adopted this guidance on January 1, 2026, and the adoption did not have a material impact on our financial statements or disclosures.
Internal-Use Software - In September 2025, the FASB issued guidance to clarify and modernize the accounting for costs related to internal-use software and requires an entity to start capitalizing software costs when both of the following occur: (1) Management has authorized and committed to funding the software project; and (2) It is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods in those years, with early adoption permitted. Entities may apply the new guidance using a prospective, retrospective, or modified transition approach. We are currently evaluating the impact this new guidance will have on our
financial statements and disclosures.
Hedge Accounting Improvements - In November 2025, the FASB issued guidance that modifies aspects of the existing hedge accounting framework, including (1) permitting a group of forecasted transactions to be designated as a single cash flow hedge if the individual transactions have a ‘similar’ rather than ‘shared’ risk exposure, (2) providing an optional hedging model for cash flow hedges of forecasted interest payments on ‘choose-your-rate’ debt instruments, (3) expanding hedge accounting availability for non-financial forecasted transactions, (4) allowing net written options as hedging instruments under certain circumstances, and (5) addressing the use of foreign-currency-denominated debt instruments as both a hedging instrument and hedged item. The guidance is effective for annual periods beginning after December 15, 2026, and interim reporting periods in those years, with early adoption permitted. We are currently evaluating the impact this new guidance will have on our financial statements and disclosures.
v3.25.4
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Fair Value Measurements
The following table presents the fair value of our variable rate term debt and senior notes, estimated using inputs based on bid and offer prices that are Level 2 inputs, and principal carrying amount (in millions):
As of December 31,
20252024
Fair value of our variable term debt and senior notes$13,266 $13,090 
Principal carrying amount of our variable term debt and senior notes$13,372 $13,651 
v3.25.4
Earnings (Loss) per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Earnings Per Share
The following table summarizes the basic and diluted earnings per share calculations (in millions, except per share amounts):
202520242023
Numerator:
Net income from continuing operations attributable to common shareholders - basic$868 $1,021 $1,190 
Add: Net income from continuing operations attributable to noncontrolling interests332 421 525 
Net income from continuing operations available to common shareholders and noncontrolling interests - diluted$1,200 $1,442 $1,715 
Net loss from discontinued operations$126 $— $— 
Net income attributable to common shareholders - basic$776 $1,021 $1,190 
Add: Net income attributable to noncontrolling interests298 421 525 
Net income available to common shareholders and noncontrolling interests - diluted$1,074 $1,442 $1,715 
Denominator:
Weighted average common shares - basic329 319 312 
Exchange of noncontrolling interests for common shares (Note 14)126 131 139 
Effect of other dilutive securities
Weighted average common shares - diluted (a)457 454 456 
Basic net income per share from continuing operations (a)$2.64 $3.21 $3.82 
Basic net loss per share from discontinued operations (a)$(0.28)$— $— 
Basic net income per share (a)$2.36 $3.21 $3.82 
Diluted net income per share from continuing operations (a)$2.63 $3.18 $3.76 
Diluted net loss per share from discontinued operations (a)$(0.28)$— $— 
Diluted net income per share (a)$2.35 $3.18 $3.76 
Anti-dilutive securities outstanding
(a)Diluted weighted average common shares and earnings per share may not recalculate exactly as it is calculated based on
unrounded numbers.
v3.25.4
Segment Reporting and Geographical Information (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Revenues by Operating Segment and Country
The following tables present total segment revenues, significant segment expenses that are regularly reviewed by the CODM to manage and assess segment performance and segment income, as well as depreciation and amortization, (income) loss from equity method investments, and capital expenditures by segment (in millions). For the periods referenced, segment franchise and property expenses (“Segment F&P expenses”) for each segment exclude franchise agreement and reacquired franchise rights amortization and Segment G&A for each segment excludes RH and BK China Transaction costs, FHS Transaction costs, and Corporate restructuring and advisory fees. For segment reporting purposes, capital expenditures include payments for additions of property and equipment during the period, as well as the change in accruals for additions of property and equipment since the prior period. For 2024, capital expenditures for RH excludes $7 million of accruals for additions of property and equipment assumed in connection with the Carrols Acquisition. Totals in the following tables may not calculate exactly due to rounding.
2025
THBKPLKFHSINTLRHELIMTotal
Revenues from external customers$4,247 $1,316 $800 $232 $998 $1,840 $— $9,434 
Intersegment revenues— 197 — — — — (197)— 
Total revenues$4,247 $1,514 $800 $232 $998 $1,840 $(197)$9,434 
Operating costs and expenses:
Supply chain cost of sales$2,363 $— $— $— $— $— $— $2,363 
Company restaurant expenses (a)40 219 159 38 — 1,608 (96)1,968 
Segment F&P expenses330 130 13 10 19 — (16)486 
Advertising expenses and other services312 567 303 77 92 92 (85)1,358 
Segment G&A140 130 75 51 198 96 — 690 
Adjustments:
Cash distributions received from equity method investments16 — — — — — — 16 
Adjusted Operating Income$1,077 $468 $250 $56 $690 $44 $— $2,584 
Additional segment information:
Depreciation and amortization$109 $51 $14 $$29 $92 $— $301 
(Income) loss from equity method investments$(14)$(1)$— $— $$— $— $(11)
Capital expenditures$58 $32 $16 $$12 $145 $— $268 
(a)The components of Company restaurant expenses for our RH segment are included below.
2024
THBKPLKFHSINTLRHELIMTotal
Revenues from external customers$4,040 $1,333 $768 $214 $935 $1,116 $— $8,406 
Intersegment revenues— 117 — — — — (117)— 
Total revenues$4,040 $1,450 $768 $214 $935 $1,116 $(117)$8,406 
Operating costs and expenses:
Supply chain cost of sales$2,180 $— $— $— $— $— $— $2,180 
Company restaurant expenses (a)37 221 129 36 — 965 (60)1,328 
Segment F&P expenses330 122 31 — (10)490 
Advertising expenses and other services307 558 303 70 90 49 (47)1,330 
Segment G&A158 139 84 51 200 59 — 691 
Adjustments:
Cash distributions received from equity method investments15 — — — — — — 15 
Adjusted Operating Income$1,043 $410 $243 $48 $614 $44 $— $2,402 
Additional segment information:
Depreciation and amortization$111 $49 $13 $$27 $59 $— $264 
(Income) loss from equity method investments$(15)$(78)$— $— $24 $— $— $(69)
Capital expenditures$47 $72 $23 $$11 $86 $— $245 
2023
THBKPLKFHSINTLTotal
Total revenues$3,972 $1,297 $692 $187 $874 $7,022 
Operating costs and expenses:
Supply chain cost of sales$2,193 $— $— $— $— $2,193 
Company restaurant expenses38 90 80 34 — 242 
Segment F&P expenses319 133 10 11 481 
Advertising expenses and other services309 543 295 49 77 1,273 
Segment G&A168 145 86 58 190 647 
Adjustments:
Cash distributions received from equity method investments14 — — — — 14 
Adjusted Operating Income$958 $386 $221 $38 $597 $2,200 
Additional segment information:
Depreciation and amortization$108 $46 $11 $$22 $191 
(Income) loss from equity method investments$(15)$$— $— $(1)$(8)
Capital expenditures$51 $37 $$$19 $120 
The following table presents the components of Company restaurant expenses for our RH segment (in millions):
20252024
Company restaurant expenses for RH segment
Food, beverage and packaging costs$537 $312 
Restaurant wages and related expenses595 358 
Restaurant occupancy expense and other476 295 
             Total$1,608 $965 
The following tables present revenues by country (in millions):
202520242023
Revenues by country (b):
United States$4,557 $3,783 $2,518 
Canada3,846 3,684 3,630 
Other1,031 939 874 
Total$9,434 $8,406 $7,022 
(b) Only the United States and Canada represented 10% or more of our total revenues in each period presented.
Total long-lived assets by country are as follows (in millions):
 As of December 31,
 20252024
By country:
United States$2,736 $2,684 
Canada1,530 1,435 
Other77 52 
Total$4,343 $4,171 
Schedule of Reconciliation of Segment Income to Net Income (Loss) A reconciliation of Income from operations to Adjusted Operating Income consists of the following (in millions):
202520242023
Income from operations$2,202 $2,419 $2,051 
Franchise agreement and reacquired franchise rights amortization65 53 31 
RH and BK China Transaction costs37 22 — 
FHS Transaction costs— — 19 
Corporate restructuring and advisory fees14 20 38 
Impact of equity method investments (a)(53)
Other operating expenses (income), net261 (59)55 
Adjusted Operating Income$2,584 $2,402 $2,200 
(a)Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.
v3.25.4
Revenue Recognition (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Change in Contract Liabilities December 31, 2024 and December 31, 2025 (in millions):
Balance at December 31, 2024$517 
Recognized during period and included in the contract liability balance at the beginning of the year(59)
Increase, excluding amounts recognized as revenue during the period55 
Effective settlement of pre-existing contract liabilities in connection with BK China Acquisition(17)
Impact of foreign currency translation21 
Balance at December 31, 2025$517 
Schedule of Estimated Revenues Expected to be Recognized
The following table illustrates estimated revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) on a consolidated basis as of December 31, 2025 (in millions):
2026$53 
202751 
202848 
202945 
203042 
Thereafter278 
Total$517 
Schedule of Disaggregation of Total Revenues
The following tables disaggregate revenue by segment (in millions). Totals in the following tables may not calculate exactly due to rounding.
2025
THBKPLKFHSINTLRHELIM (a)Total
Supply chain sales$2,909 $— $— $— $— $— $— $2,909 
Company restaurant sales46 235 183 45 — 1,840 — 2,348 
Royalties339 489 294 76 862 — (82)1,977 
Property revenues627 218 15 — — (30)832 
Franchise fees and other revenue29 16 16 37 52 — — 151 
Advertising revenues and other services298 556 293 75 82 — (85)1,217 
Total revenues$4,247 $1,514 $800 $232 $998 $1,840 $(197)$9,434 
(a)Represents elimination of intersegment revenues that consists of royalties, property and advertising and other services revenue recognized by BK and INTL from intersegment transactions with RH.
2024
THBKPLKFHSINTLRHELIM (a)Total
Supply chain sales$2,708 $— $— $— $— $— $— $2,708 
Company restaurant sales45 242 148 41 — 1,116 1,592 
Royalties332 484 300 71 803 — (50)1,940 
Property revenues622 219 14 — — (20)837 
Franchise fees and other revenue32 17 11 34 48 — — 142 
Advertising revenues and other services301 488 295 68 82 — (47)1,187 
Total revenues$4,040 $1,450 $768 $214 $935 $1,116 $(117)$8,406 
2023
THBKPLKFHSINTLTotal
Supply chain sales$2,679 $— $— $— $— $2,679 
Company restaurant sales46 97 89 39 — 271 
Royalties324 483 291 69 753 1,920 
Property revenues609 227 13 — 851 
Franchise fees and other revenue22 20 10 31 49 132 
Advertising revenues and other services292 470 289 48 70 1,169 
Total revenues$3,972 $1,297 $692 $187 $874 $7,022 
v3.25.4
Carrols Acquisition (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Business Combination
The following table summarizes the purchase price consideration in connection with the Carrols Acquisition (in millions):
Total cash paid$543 
Effective settlement of pre-existing balance sheet accounts (a)15 
Fair value of existing 15% equity interest
90 
Total consideration$648 
(a)Effective settlement of pre-existing balances with Carrols related to franchise and lease agreements prior to the date of acquisition.
Schedule of Business Combination, Recognized Asset Acquired and Liability Assumed The final allocation of consideration to the net tangible and intangible assets acquired is presented in the table below (in millions):
May 16, 2024
Total current assets$81 
Property and equipment296 
Reacquired franchise rights363 
Operating lease assets705 
Other assets24 
Accounts and drafts payable(13)
Other accrued liabilities(150)
Current portion of long-term debt and finance leases(434)
Finance leases, net of current portion(9)
Operating lease liabilities, net of current portion(684)
Other liabilities(10)
Total identifiable net assets169 
Goodwill479 
Total consideration$648 
Business Combination, Pro Forma Information
The following table presents unaudited supplemental pro forma consolidated revenue for 2024 and 2023 as if the Carrols Acquisition had occurred on January 1, 2023 (in millions):
20242023
Total revenues$9,022 $8,707 
v3.25.4
BK China (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule Of Net Cash Provided by (Used in) Discontinued Operations
Net cash provided by (used for) discontinued operations consists of the following (in millions):
2025
Cash flows from discontinued operations:
Net cash used for operating activities from discontinued operations$(100)
Net cash used for investing activities from discontinued operations(6)
Net cash provided by financing activities from discontinued operations25 
Net cash used for discontinued operations$(81)
v3.25.4
Equity Method Investments (Tables)
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of Franchise and Property Revenue Revenues recognized from franchisees that are owned or franchised by entities in which we have an equity interest, including Carrols through May 15, 2024, and BK China through February 14, 2025, consist of the following (in millions):
202520242023
Revenues from affiliates:
Royalties$332 $369 $402 
Advertising revenues36 79 
Property revenues13 32 
Franchise fees and other revenue15 21 21 
Sales18 17 19 
Total$372 $456 $553 
v3.25.4
Property and Equipment, net (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property and Equipment, Net
Property and equipment, net, consist of the following (in millions):
 As of December 31,
 20252024
Land$959 $952 
Buildings and improvements1,472 1,334 
Restaurant equipment353 310 
Furniture, fixtures, and other320 280 
Finance leases320 331 
Construction in progress124 116 
3,548 3,323 
Accumulated depreciation and amortization(1,245)(1,087)
Property and equipment, net$2,303 $2,236 
v3.25.4
Intangible Assets, net and Goodwill (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Intangible Assets, Net and Goodwill
Intangible assets, net and goodwill consist of the following (in millions):
As of December 31,
20252024
GrossAccumulated AmortizationNetGrossAccumulated AmortizationNet
Identifiable assets subject to amortization:
   Franchise agreements$732 $(413)$319 $707 $(369)$338 
Reacquired franchise rights368 (56)312 374 (22)352 
   Favorable leases63 (46)17 74 (53)21 
      Subtotal1,163 (515)648 1,155 (444)711 
Indefinite-lived intangible assets:
   Tim Hortons brand
$6,224 $— $6,224 $5,972 $— $5,972 
   Burger King brand
2,147 — 2,147 2,068 — 2,068 
   Popeyes brand
1,355 — 1,355 1,355 — 1,355 
Firehouse Subs brand
816 — 816 816 — 816 
      Subtotal10,542 — 10,542 10,211 — 10,211 
Intangible assets, net$11,190 $10,922 
Goodwill
   TH segment$3,995 $3,841 
   BK segment358 240 
   PLK segment844 844 
   FHS segment194 193 
INTL segment545 377 
RH segment370 491 
      Total$6,306 $5,986 
Schedule of Estimated Future Amortization Expenses on Intangible Assets
As of December 31, 2025, the estimated future amortization expense on identifiable assets subject to amortization is as follows (in millions):
Twelve-months ended December 31,Amount
2026$68 
202768 
202867 
202965 
203062 
Thereafter318 
Total$648 
v3.25.4
Other Accrued Liabilities and Other Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Schedule of Other Accrued Liabilities (Current) and Other Liabilities (Non-Current), Net
Other accrued liabilities (current) and other liabilities, net (non-current) consist of the following (in millions):
 As of December 31,
 20252024
Current:
Dividend payable$283 $262 
Interest payable69 69 
Accrued compensation and benefits155 143 
Taxes payable188 228 
Deferred income77 71 
Accrued advertising expenses44 35 
Restructuring and other provisions25 16 
Current portion of operating lease liabilities200 193 
Other230 124 
Other accrued liabilities$1,271 $1,141 
Non-current:
Taxes payable$77 $52 
Contract liabilities (see Note 5)517 517 
Derivatives liabilities290 
Unfavorable leases25 30 
Accrued pension23 23 
Deferred income45 54 
Other57 29 
Other liabilities, net$1,034 $706 
v3.25.4
Long-Term Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Long-Term Debt
Long-term debt consists of the following (in millions):
 As of December 31,
 Maturity DateInterest Rate (a)20252024
Term Loan BSep 21, 20305.466%$4,479 $4,726 
Term Loan ASep 21, 20284.716%1,243 1,275 
First Lien Senior NotesJan 15, 20283.875%1,550 1,550 
First Lien Senior NotesFeb 15, 20293.500%750 750 
First Lien Senior NotesJun 15, 20296.125%1,200 1,200 
First Lien Senior NotesSep 15, 20295.625%500 500 
Second Lien Senior NotesJan 15, 20284.375%750 750 
Second Lien Senior NotesOct 15, 20304.000%2,900 2,900 
TH Facility and other— 108 
Less: unamortized deferred financing costs and deferred issuance discount(90)(117)
Total debt, net13,282 13,642 
Less: current maturities of debt(32)(187)
Total long-term debt$13,250 $13,455 
(a)Represents the interest rate on Term Loan B and Term Loan A as of December 31, 2025.
Schedule of Aggregate Maturities of Long-Term Debt
The aggregate maturities of our long-term debt as of December 31, 2025 are as follows (in millions):
Year Ended December 31,Principal Amount
2026$32 
202764 
20283,447 
20292,450 
20307,379 
Total$13,372 
Schedule of Interest Expense, Net
Interest expense, net consists of the following (in millions):
202520242023
Debt (a)$504 $572 $576 
Finance lease obligations18 19 19 
Amortization of deferred financing costs and debt issuance discount25 25 27 
Interest income(31)(39)(40)
Interest expense, net$516 $577 $582 
(a)Amount includes a benefit of $103 million, $135 million, and $83 million during 2025, 2024, and 2023, respectively, related to our interest rate swaps. Amount includes a benefit of $90 million, $53 million, and $61 million during 2025, 2024, and 2023, respectively, related to the quarterly net settlements of our cross-currency rate swaps and amortization of the Excluded Component, as defined in Note 13, Derivative Instruments.
v3.25.4
Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Quantitative Disclosures of Derivative Instruments
The following tables present the required quantitative disclosures for our derivative instruments, including their estimated fair values (all estimated using Level 2 inputs) and their location on our consolidated balance sheets (in millions):
 Gain (Loss) Recognized in
Other Comprehensive Income (Loss)
 202520242023
Derivatives designated as cash flow hedges(1)
Interest rate swaps$(48)$133 $41 
Forward-currency contracts$(6)$13 $(2)
Derivatives designated as net investment hedges
Cross-currency rate swaps$(406)$298 $(210)
(1) We did not exclude any components from the cash flow hedge relationships presented in this table.
Location of Gain or (Loss) Reclassified from AOCI into EarningsGain (Loss) Reclassified 
from AOCI into Earnings
 202520242023
Derivatives designated as cash flow hedges
Interest rate swapsInterest expense, net$103 $135 $83 
Forward-currency contractsCost of sales$$$
 Location of Gain or (Loss) Recognized in EarningsGain (Loss) Recognized in Earnings
(Amount Excluded from Effectiveness Testing)
 202520242023
Derivatives designated as net investment hedges
Cross-currency rate swapsInterest expense, net$90 $53 $61 
Schedule of Fair Value Measurements
 Fair Value as of
December 31,
 
 20252024Balance Sheet Location
Assets:
Derivatives designated as cash flow hedges
Interest rate$58 $194 Other assets, net
Interest ratePrepaids and other current assets
Foreign currency— Prepaids and other current assets
Derivatives designated as net investment hedges
Foreign currency— 83 Other assets, net
Total assets at fair value$66 $286 
Liabilities:
Derivatives designated as cash flow hedges
Foreign currency$$— Other accrued liabilities
Derivatives designated as net investment hedges
Foreign currency290 Other liabilities, net
Total liabilities at fair value$293 $
v3.25.4
Shareholders' Equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Change in Components of Accumulated Other Comprehensive Income (Loss) ("AOCI")
The following table displays the change in the components of AOCI (in millions):
DerivativesPensionsForeign
Currency
Translation
Accumulated 
Other
Comprehensive
Income (Loss)
Balances at December 31, 2022$648 $(17)$(1,310)$(679)
Foreign currency translation adjustment— — 250 250 
Net change in fair value of derivatives, net of tax(203)— — (203)
Amounts reclassified to earnings of cash flow hedges, net of tax(66)— — (66)
Pension and post-retirement benefit plans, net of tax— — 
Amounts attributable to noncontrolling interests101 (3)(113)(15)
Balances at December 31, 2023$480 $(13)$(1,173)$(706)
Foreign currency translation adjustment— — (858)(858)
Net change in fair value of derivatives, net of tax421 — — 421 
Amounts reclassified to earnings of cash flow hedges, net of tax(101)— — (101)
Pension and post-retirement benefit plans, net of tax— (2)— (2)
Amounts attributable to noncontrolling interests(81)219 139 
Balances at December 31, 2024$719 $(14)$(1,812)$(1,107)
Foreign currency translation adjustment— — 721 721 
Net change in fair value of derivatives, net of tax(447)— — (447)
Amounts reclassified to earnings of cash flow hedges, net of tax(79)— — (79)
Pension and post-retirement benefit plans, net of tax— (4)— (4)
Amounts attributable to noncontrolling interests165 — (269)(104)
Balances at December 31, 2025$358 $(18)$(1,360)$(1,020)
v3.25.4
Share-based Compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-based Compensation Expense
Share-based compensation expense is generally classified as general and administrative expenses in the consolidated statements of operations and consists of the following for the periods presented (in millions):
202520242023
Total share-based compensation expense $137 $161 $177 
Schedule of Time-Vested RSUs and Performance-Based RSUs Activity
The following is a summary of time-vested RSUs and performance-based RSUs activity for the year ended December 31, 2025:
 Time-vested RSUsPerformance-based RSUs
 Total Number of
Shares
(in 000’s)
Weighted Average
Grant Date Fair
Value
Total Number of
Shares
(in 000’s)
Weighted Average
Grant Date Fair
Value
Outstanding at January 1, 20252,359 $62.74 5,816 $57.04 
Granted762 $66.26 1,080 $70.85 
Performance adjustment (a)
— $— 391 $— 
Vested and settled(1,257)$64.51 (2,199)$80.19 
Dividend equivalents granted79 $— 187 $— 
Forfeited(249)$68.48 (340)$61.33 
Outstanding at December 31, 20251,694 $63.04 4,935 $56.10 
(a)Represents the incremental performance adjustment to performance-based RSUs, which vested during the year.
Schedule of Option Activity under the Various Plan
The following is a summary of stock option activity under our plans for the year ended December 31, 2025:
Total Number of
Options 
(in 000’s)
Weighted 
Average
Exercise Price
Aggregate 
Intrinsic
Value (a)
(in 000’s)
Weighted 
Average
Remaining
Contractual Term
(Years)
Outstanding at January 1, 20254,615 $62.91 
Granted— $— 
Exercised(602)$55.90 
Forfeited(19)$66.31 
Outstanding at December 31, 20253,994 $64.27 $15,983 4.9
Exercisable at December 31, 20251,933 $61.72 $12,631 2.9
Vested or expected to vest at December 31, 20253,994 $64.27 $15,983 4.9

(a)The intrinsic value represents the amount by which the fair value of our stock exceeds the option exercise price at December 31, 2025.
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Lessor Operating Lease Assets
Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions):
 As of December 31,
 20252024
Land$799 $779 
Buildings and improvements982 962 
Restaurant equipment66 20 
1,847 1,761 
Accumulated depreciation and amortization(628)(582)
Property and equipment leased, net$1,219 $1,179 
Schedule of Net Investment, Direct Financing Leases
Our net investment in direct financing and sales-type leases is as follows (in millions):
 As of December 31,
 20252024
Future rents to be received:
Future minimum lease receipts$101 $105 
Contingent rents (a)
Estimated unguaranteed residual value
Unearned income(21)(25)
84 88 
Current portion included within accounts receivable(5)(5)
Net investment in property leased to franchisees (b)$79 $83 
(a)Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
(b)Included as a component of Other assets, net in our consolidated balance sheets.
Schedule of Property Revenue
Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions):
202520242023
Rental income:
Minimum lease payments$362 $367 $385 
Variable lease payments465 465 452 
Amortization of favorable and unfavorable income lease contracts, net
Subtotal - lease income from operating leases828 833 839 
Earned income on direct financing and sales-type leases12 
Total property revenues$832 $837 $851 
Schedule of Lease Cost
Lease cost and other information associated with these lease commitments are as follows (in millions):
Lease Cost (Income)
202520242023
Operating lease cost$322 $277 $201 
Operating lease variable lease cost215 206 201 
Finance lease cost:
Amortization of right-of-use assets31 31 26 
Interest on lease liabilities18 19 19 
Sublease income(626)(624)(631)
Total lease cost (income)$(40)$(91)$(184)
Schedule of Lease Terms and Discount Rates
Lease Term and Discount Rate as of December 31, 2025 and 2024
As of December 31,
20252024
Weighted-average remaining lease term (in years):
Operating leases10.5 years10.6 years
Finance leases10.4 years10.8 years
Weighted-average discount rate:
Operating leases5.8 %5.8 %
Finance leases5.8 %5.8 %
Schedule of Other Lease Information
Other Information for 2025, 2024 and 2023
202520242023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$321 $267 $202 
Operating cash flows from finance leases$18 $19 $19 
Financing cash flows from finance leases$36 $36 $33 
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets:
Right-of-use assets obtained in exchange for new finance lease obligations$10 $20 $32 
Right-of-use assets obtained in exchange for new operating lease obligations$307 $253 $168 
Schedule of Future Minimum Lease Receipts and Commitments
As of December 31, 2025, future minimum lease receipts and commitments are as follows (in millions):
 Lease ReceiptsLease Commitments (a)
 Direct
Financing
and Sales-Type Leases
Operating
Leases
Finance
Leases
Operating
Leases
2026$$360 $51 $314 
2027334 46 310 
2028303 44 294 
2029271 36 275 
2030242 33 253 
Thereafter68 1,102 185 1,416 
Total minimum receipts / payments$101 $2,612 395 2,862 
Less amount representing interest(98)(762)
Present value of minimum lease payments297 2,100 
Current portion of lease obligations (b)(36)(200)
Long-term portion of lease obligations$261 $1,900 
(a)Minimum lease payments have not been reduced by minimum sublease rentals of $1,656 million due in the future under non-cancelable subleases.
(b)Current portion of operating lease obligations included as a component of Other accrued liabilities in our consolidated balance sheets.
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income (Loss) Before Income Taxes
Income before income taxes, classified by source of income, is as follows (in millions):
202520242023
Canadian$284 $317 $493 
Foreign1,400 1,492 960 
Income before income taxes$1,684 $1,809 $1,453 
Schedule of Income Tax Expense (Benefit) Attributable to Income from Continuing Operations
Income tax expense (benefit) attributable to income from continuing operations consists of the following (in millions):
2025
Current:
Canadian$109 
Canadian provincial, net of federal abatement
U.S. federal116 
U.S. state, net of federal income tax benefit
Other foreign148 
$386 
Deferred:
Canadian$(53)
Canadian provincial, net of federal abatement(5)
U.S. federal(85)
U.S. state, net of federal income tax benefit(22)
Other foreign262 
$97 
Income tax expense$483 

20242023
Current:
Canadian$96 $(47)
U.S. federal113 77 
U.S. state, net of federal income tax benefit24 27 
Other foreign136 108 
$369 $165 
Deferred:
Canadian$(54)$(37)
U.S. federal(23)(18)
U.S. state, net of federal income tax benefit(24)(5)
Other foreign96 (370)
$(5)$(430)
Income tax expense (benefit)$364 $(265)
Schedule of Statutory Rate Reconciles to Effective Income Tax Rate The statutory rate reconciles to the effective income tax rate as follows:
2025
Canada federal statutory rate$421 25.0 %
Provincial income taxes, net of federal abatement— %
Foreign tax effects
United States
Effect of cross-border tax laws30 1.8 %
Tax credits(37)(2.2)%
Other adjustments(46)(2.7)%
Switzerland
Statutory tax rate difference between Canada and Switzerland(137)(8.1)%
Effect of cross-border tax laws(27)(1.6)%
Tax credits (23)(1.4)%
Changes in valuation allowances(195)(11.6)%
Intra-entity transfers of assets 362 21.5 %
Other adjustments16 0.9 %
Luxembourg
Changes in valuation allowances54 3.2 %
Intra-entity transfers of assets(57)(3.4)%
Other adjustments12 0.7 %
Other foreign jurisdictions
Withholding taxes 77 4.7 %
Other adjustments0.4 %
Effect of changes in tax laws or rates enacted in the current period— — %
Effect of cross-border tax laws
Withholding taxes24 1.4 %
Tax credits— — %
Changes in valuation allowances— — %
Nontaxable or nondeductible items
Non-taxable interest (34)(2.0)%
Changes in unrecognized tax benefits36 2.1 %
Effective tax rate$483 28.7 %


20242023
Statutory rate26.5 %26.5 %
Costs and taxes related to foreign operations5.2 5.3 
Foreign tax rate differential(12.7)(15.1)
Change in valuation allowance2.7 (0.8)
Change in accrual for tax uncertainties(0.6)(6.2)
Intercompany financing(1.8)(2.7)
Intra-Group reorganizations— (25.3)
Other0.8 0.1 
Effective income tax rate20.1 %(18.2)%
Schedule of Income Tax Expense (Benefit) Allocated to Continuing Operations and Amounts Separately Allocated to Other Items
Income tax expense (benefit) allocated to continuing operations and amounts separately allocated to other items was (in millions):

202520242023
Income tax expense (benefit) from continuing operations$483 $364 $(265)
Cash flow hedge in accumulated other comprehensive (loss) income(43)(14)
Net investment hedge in accumulated other comprehensive income (loss)(16)22 
Foreign Currency Translation in accumulated other comprehensive income (loss)— — 
Pension liability in accumulated other comprehensive income (loss)
Total$443 $351 $(254)
Schedule of Deferred Income Tax Expense (Benefit) Attributable to Income from Continuing Operations
The significant components of deferred income tax expense (benefit) attributable to income from continuing operations are as follows (in millions):

202520242023
Deferred income tax expense (benefit) $213 $(39)$(1,788)
Change in valuation allowance(101)50 1,357 
Change in effective U.S. state income tax rate(15)(15)
Change in effective foreign income tax rate— (1)(1)
Total$97 $(5)$(430)
Schedule of the Deferred Tax Assets and Deferred Tax Liabilities
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in millions):

 As of December 31,
 20252024
Deferred tax assets:
Accounts and notes receivable$$
Accrued employee benefits47 53 
Leases82 95 
Operating lease liabilities536 504 
Liabilities not currently deductible for tax837 665 
Tax loss and credit carryforwards1,078 1,050 
Derivatives23 — 
Intangible assets526 993 
Total gross deferred tax assets3,134 3,363 
Valuation allowance(1,521)(1,588)
Net deferred tax assets$1,613 $1,775 
Less deferred tax liabilities:
Property and equipment, principally due to differences in depreciation14 16 
Intangible assets1,771 1,738 
Leases102 113 
Operating lease assets499 475 
Statutory impairment— 26 
Derivatives— 63 
Outside basis difference29 36 
Other28 30 
Total gross deferred tax liabilities$2,443 $2,497 
Net deferred tax liability$830 $722 
Schedule of Changes in Valuation Allowance
Changes in the valuation allowance are as follows (in millions):

202520242023
Beginning balance$1,588 $1,563 $194 
Change in estimates recorded to deferred income tax expense(205)32 (12)
Additions related to deferred tax assets generated in current year— — 1,369 
Changes in losses and credits71 18 — 
Additions (reductions) related to other comprehensive income67 (25)12 
Ending balance$1,521 $1,588 $1,563 
Schedule of Amount and Expiration Dates of Operating Loss and Tax Credit Carry-forwards
The gross amount and expiration dates of operating loss and tax credit carry-forwards as of December 31, 2025 are as follows (in millions):

AmountExpiration Date
Canadian net operating loss carryforwards$203 2037-2045
Canadian capital loss carryforwards224 Indefinite
Canadian tax credits2027-2046
U.S. state net operating loss carryforwards613 2026-2045
U.S. federal net operating loss carryforward108 Indefinite
U.S. foreign and other tax credits108 2026-2045
Other foreign net operating loss carryforwards174 Indefinite
Other foreign net operating loss carryforwards349 2027-2042
Other foreign credits703 2033
Schedule of Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in millions):
202520242023
Beginning balance$44 $58 $139 
Additions for tax positions related to the current year17 
Additions for tax positions of prior years15 — 
Reductions for tax positions of prior years(3)(9)(14)
Adjustments for settlement(3)— 
Reductions due to statute expiration— (7)(85)
Ending balance$70 $44 $58 
Schedule of Cash Flow, Supplemental Disclosures
Income tax payments (refunds) by jurisdiction consists of the following (in millions):
2025
Canada - federal $76 
Canada - provincial
British Columbia33 
Ontario26 
Foreign
United States - federal120 
United States - state and local26 
Switzerland86 
Other83 
Foreign subtotal315 
Total cash paid for income taxes (net of refunds)$450 
v3.25.4
Other Operating Expenses (Income), net (Tables)
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Schedule of Other Operating Expenses (Income), Net
Other operating expenses (income), net, consist of the following (in millions):
202520242023
Net losses (gains) on disposal of assets, restaurant closures and refranchisings$35 $$16 
Litigation settlements and reserves, net— 
Net losses (gains) on foreign exchange209 (71)20 
Other, net10 18 
Other operating expenses (income), net$261 $(59)$55 
v3.25.4
Supplier Finance Programs (Tables)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Supplier Finance Program Obligations The following table reflects the change of our confirmed outstanding obligations under the SCF program between December 31, 2024 and December 31, 2025 (in millions):
Confirmed obligations outstanding at December 31, 2024$22 
Invoices confirmed during the period234 
Confirmed invoices paid during the period(218)
Confirmed obligations outstanding at December 31, 2025$38 
v3.25.4
Description of Business and Organization - Additional Information (Details)
Dec. 31, 2025
restaurant
country
Basis of Presentation [Line Items]  
Number of restaurants in operation 33,041
Number of countries and territories in which company and franchise restaurants operated (more than) | country 120
Percent of system-wide restaurants franchised 95.00%
TH  
Basis of Presentation [Line Items]  
Number of restaurants in operation 6,232
BK  
Basis of Presentation [Line Items]  
Number of restaurants in operation 19,900
PLK  
Basis of Presentation [Line Items]  
Number of restaurants in operation 5,413
FHS  
Basis of Presentation [Line Items]  
Number of restaurants in operation 1,496
v3.25.4
Significant Accounting Policies - Additional Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Summary Of Accounting Policies [Line Items]      
Net bad debt expense (recoveries) $ 21,000,000 $ 24,000,000 $ 20,000,000
Goodwill and brand impairment 0 0 0
Advertising expenses and other services $ 1,292,000,000 $ 1,268,000,000 $ 1,201,000,000
Firehouse Subs Restaurants      
Summary Of Accounting Policies [Line Items]      
Reporting unit, percentage of fair value in excess of carrying amount 20.00%    
BK      
Summary Of Accounting Policies [Line Items]      
Reporting unit, percentage of fair value in excess of carrying amount 7.00%    
Reporting unit, amount of fair value in excess of carrying amount $ 1,000,000,000    
Buildings and improvements      
Summary Of Accounting Policies [Line Items]      
Estimated useful life of assets (up to) 40 years    
Restaurant equipment      
Summary Of Accounting Policies [Line Items]      
Estimated useful life of assets (up to) 17 years    
Furniture, fixtures, and other      
Summary Of Accounting Policies [Line Items]      
Estimated useful life of assets (up to) 10 years    
Manufacturing equipment      
Summary Of Accounting Policies [Line Items]      
Estimated useful life of assets (up to) 25 years    
Corporate systems | Maximum      
Summary Of Accounting Policies [Line Items]      
Estimated useful life of assets (up to) 5 years    
v3.25.4
Significant Accounting Policies - Schedule of Fair Value Measurements (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Principal carrying amount of our variable term debt and senior notes $ 13,372  
Variable Term Debt and Senior Notes    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Fair value of our variable term debt and senior notes 13,266 $ 13,090
Principal carrying amount of our variable term debt and senior notes $ 13,372 $ 13,651
v3.25.4
Earnings (Loss) per Share - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Earnings Per Share [Abstract]      
Assumed conversion of convertible securities, percent 100.00%    
Numerator:      
Net income from continuing operations attributable to common shareholders - basic $ 868 $ 1,021 $ 1,190
Add: Net income from continuing operations attributable to noncontrolling interests 332 421 525
Net income from continuing operations available to common shareholders and noncontrolling interests - diluted 1,200 1,442 1,715
Net loss from discontinued operations 126 0 0
Net income attributable to common shareholders - basic 776 1,021 1,190
Add: Net income attributable to noncontrolling interests 298 421 525
Net income available to common shareholders and noncontrolling interests - diluted $ 1,074 $ 1,442 $ 1,715
Denominator:      
Weighted average common shares - basic (in shares) 329 319 312
Exchange of noncontrolling interests for common shares (in shares) 126 131 139
Effect of other dilutive securities (in shares) 2 4 6
Weighted average common shares - diluted (in shares) 457 454 456
Basic net income per share from continuing operations (in dollars per share) $ 2.64 $ 3.21 $ 3.82
Basic net loss per share from discontinued operations (in dollars per share) (0.28) 0 0
Basic net income per share (in dollars per share) 2.36 3.21 3.82
Diluted net income per share from continuing operations (in dollars per share) 2.63 3.18 3.76
Diluted net loss per share from discontinued operations (in dollars per share) (0.28) 0 0
Diluted net income per share (in dollars per share) $ 2.35 $ 3.18 $ 3.76
Anti-dilutive securities outstanding (in shares) 5 4 5
v3.25.4
Segment Reporting and Geographical Information - Additional Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
segment
brand
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Revenue, Major Customer [Line Items]      
Number of brands | brand 4    
Number of operating segments | segment 6    
Number of reportable segments | segment 6    
Accruals for additions of property and equipment | $ $ 53 $ 51 $ 0
United States | Assets, Total | Geographic Concentration Risk      
Revenue, Major Customer [Line Items]      
Percentage of revenue (as a percent) 10.00% 10.00%  
Canada | Assets, Total | Geographic Concentration Risk      
Revenue, Major Customer [Line Items]      
Percentage of revenue (as a percent) 10.00% 10.00%  
Carrols Restaurant Group, Inc.      
Revenue, Major Customer [Line Items]      
Accruals for additions of property and equipment | $   $ 7  
v3.25.4
Segment Reporting and Geographical Information - Revenues by Operating Segment and Country (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue, Major Customer [Line Items]      
Total revenues $ 9,434 $ 8,406 $ 7,022
Segment F&P expenses 486 490 481
Advertising expenses and other services 1,358 1,330 1,273
Segment G&A 690 691 647
Cash distributions received from equity method investments 16 15 14
Adjusted Operating Income 2,584 2,402 2,200
Depreciation and amortization 301 264 191
(Income) loss from equity method investments (11) (69) (8)
Capital expenditures 268 245 120
United States      
Revenue, Major Customer [Line Items]      
Total revenues 4,557 $ 3,783 2,518
United States | Sales Revenue, net | Geographic Concentration Risk      
Revenue, Major Customer [Line Items]      
Percentage of revenue (as a percent)   10.00%  
Canada      
Revenue, Major Customer [Line Items]      
Total revenues 3,846 $ 3,684 $ 3,630
Canada | Sales Revenue, net | Geographic Concentration Risk      
Revenue, Major Customer [Line Items]      
Percentage of revenue (as a percent)     10.00%
Other      
Revenue, Major Customer [Line Items]      
Total revenues 1,031 939 $ 874
Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 2,363 2,180 2,193
Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 1,968 1,328 242
Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues (197) (117)  
Segment F&P expenses (16) (10)  
Advertising expenses and other services (85) (47)  
Segment G&A 0 0  
Cash distributions received from equity method investments 0 0  
Adjusted Operating Income 0 0  
Depreciation and amortization 0 0  
(Income) loss from equity method investments 0 0  
Capital expenditures 0 0  
Intersegment Eliminations | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0  
Intersegment Eliminations | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold (96) (60)  
TH      
Revenue, Major Customer [Line Items]      
Total revenues 4,247 4,040  
TH | Operating Segments      
Revenue, Major Customer [Line Items]      
Total revenues 4,247 4,040 3,972
Segment F&P expenses 330 330 319
Advertising expenses and other services 312 307 309
Segment G&A 140 158 168
Cash distributions received from equity method investments 16 15 14
Adjusted Operating Income 1,077 1,043 958
Depreciation and amortization 109 111 108
(Income) loss from equity method investments (14) (15) (15)
Capital expenditures 58 47 51
TH | Operating Segments | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 2,363 2,180 2,193
TH | Operating Segments | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 40 37 38
TH | Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues 0 0  
BK      
Revenue, Major Customer [Line Items]      
Total revenues 1,316 1,333  
BK | Operating Segments      
Revenue, Major Customer [Line Items]      
Total revenues 1,514 1,450 1,297
Segment F&P expenses 130 122 133
Advertising expenses and other services 567 558 543
Segment G&A 130 139 145
Cash distributions received from equity method investments 0 0 0
Adjusted Operating Income 468 410 386
Depreciation and amortization 51 49 46
(Income) loss from equity method investments (1) (78) 8
Capital expenditures 32 72 37
BK | Operating Segments | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0 0
BK | Operating Segments | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 219 221 90
BK | Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues 197 117  
PLK      
Revenue, Major Customer [Line Items]      
Total revenues 800 768  
PLK | Operating Segments      
Revenue, Major Customer [Line Items]      
Total revenues 800 768 692
Segment F&P expenses 13 9 10
Advertising expenses and other services 303 303 295
Segment G&A 75 84 86
Cash distributions received from equity method investments 0 0 0
Adjusted Operating Income 250 243 221
Depreciation and amortization 14 13 11
(Income) loss from equity method investments 0 0 0
Capital expenditures 16 23 9
PLK | Operating Segments | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0 0
PLK | Operating Segments | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 159 129 80
PLK | Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues 0 0  
FHS      
Revenue, Major Customer [Line Items]      
Total revenues 232 214  
FHS | Operating Segments      
Revenue, Major Customer [Line Items]      
Total revenues 232 214 187
Segment F&P expenses 10 8 8
Advertising expenses and other services 77 70 49
Segment G&A 51 51 58
Cash distributions received from equity method investments 0 0 0
Adjusted Operating Income 56 48 38
Depreciation and amortization 5 5 4
(Income) loss from equity method investments 0 0 0
Capital expenditures 6 6 4
FHS | Operating Segments | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0 0
FHS | Operating Segments | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 38 36 34
FHS | Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues 0 0  
INTL      
Revenue, Major Customer [Line Items]      
Total revenues 998 935  
INTL | Operating Segments      
Revenue, Major Customer [Line Items]      
Total revenues 998 935 874
Segment F&P expenses 19 31 11
Advertising expenses and other services 92 90 77
Segment G&A 198 200 190
Cash distributions received from equity method investments 0 0 0
Adjusted Operating Income 690 614 597
Depreciation and amortization 29 27 22
(Income) loss from equity method investments 4 24 (1)
Capital expenditures 12 11 19
INTL | Operating Segments | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0 0
INTL | Operating Segments | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0 $ 0
INTL | Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues 0 0  
RH      
Revenue, Major Customer [Line Items]      
Total revenues 1,840 1,116  
RH | Operating Segments      
Revenue, Major Customer [Line Items]      
Total revenues 1,840 1,116  
Segment F&P expenses 0 0  
Advertising expenses and other services 92 49  
Segment G&A 96 59  
Cash distributions received from equity method investments 0 0  
Adjusted Operating Income 44 44  
Depreciation and amortization 92 59  
(Income) loss from equity method investments 0 0  
Capital expenditures 145 86  
RH | Operating Segments | Supply chain sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 0 0  
RH | Operating Segments | Company restaurant sales      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 1,608 965  
RH | Operating Segments | Company restaurant sales | Food, beverage and packaging costs      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 537 312  
RH | Operating Segments | Company restaurant sales | Restaurant wages and related expenses      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 595 358  
RH | Operating Segments | Company restaurant sales | Restaurant occupancy expense and other      
Revenue, Major Customer [Line Items]      
Cost of goods and services sold 476 295  
RH | Intersegment Eliminations      
Revenue, Major Customer [Line Items]      
Total revenues $ 0 $ 0  
v3.25.4
Segment Reporting and Geographical Information - Long-lived Assets by Country (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Revenue, Major Customer [Line Items]    
Total $ 4,343 $ 4,171
United States    
Revenue, Major Customer [Line Items]    
Total 2,736 2,684
Canada    
Revenue, Major Customer [Line Items]    
Total 1,530 1,435
Other    
Revenue, Major Customer [Line Items]    
Total $ 77 $ 52
v3.25.4
Segment Reporting and Geographical Information - Reconciliation of Segment Income to Net Income (Loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting, Revenue Reconciling Item [Line Items]      
Income from operations $ 2,202 $ 2,419 $ 2,051
(Income) loss from equity method investments (11) (69) (8)
Other operating expenses (income), net 261 (59) 55
Adjusted Operating Income 2,584 2,402 2,200
Unallocated management G&A      
Segment Reporting, Revenue Reconciling Item [Line Items]      
Franchise agreement and reacquired franchise rights amortization 65 53 31
Corporate restructuring and advisory fees 14 20 38
(Income) loss from equity method investments 5 (53) 6
Other operating expenses (income), net 261 (59) 55
Unallocated management G&A | RH      
Segment Reporting, Revenue Reconciling Item [Line Items]      
Transaction costs 37 22 0
Unallocated management G&A | FHS      
Segment Reporting, Revenue Reconciling Item [Line Items]      
Transaction costs $ 0 $ 0 $ 19
v3.25.4
Revenue Recognition - Change in Contract Liabilities (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Change In Contract With Customer Liability [Roll Forward]  
Beginning balance $ 517
Recognized during period and included in the contract liability balance at the beginning of the year (59)
Increase, excluding amounts recognized as revenue during the period 55
Effective settlement of pre-existing contract liabilities in connection with BK China Acquisition (17)
Impact of foreign currency translation 21
Ending balance $ 517
v3.25.4
Revenue Recognition - Estimated Revenue Recognition (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Contract liabilities expected to be recognized in $ 517
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Contract liabilities expected to be recognized in $ 53
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Contract liabilities expected to be recognized in $ 51
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Contract liabilities expected to be recognized in $ 48
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Contract liabilities expected to be recognized in $ 45
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Contract liabilities expected to be recognized in $ 42
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2031-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, expected timing of satisfaction, period
Contract liabilities expected to be recognized in $ 278
v3.25.4
Revenue Recognition - Disaggregation of Total Revenues (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues $ 832 $ 837 $ 851
Total revenues 9,434 8,406 7,022
TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 4,247 4,040  
BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 1,316 1,333  
PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 800 768  
FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 232 214  
INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 998 935  
RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 1,840 1,116  
Product | Supply chain sales      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 2,909 2,708 2,679
Total revenues 2,909 2,708 2,679
Product | Company restaurant sales      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 2,348 1,592 271
Total revenues 2,348 1,592 271
Royalties      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 1,977 1,940 1,920
Franchise fees and other revenue      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 151 142 132
Advertising revenues and other services      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 1,217 1,187 1,169
Total revenues 1,217 1,187 1,169
Operating Segments | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues 627 622 609
Total revenues 4,247 4,040 3,972
Operating Segments | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues 218 219 227
Total revenues 1,514 1,450 1,297
Operating Segments | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues 15 14 13
Total revenues 800 768 692
Operating Segments | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues 0 0 0
Total revenues 232 214 187
Operating Segments | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues 2 2 2
Total revenues 998 935 874
Operating Segments | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues 0 0  
Total revenues 1,840 1,116  
Operating Segments | Product | Supply chain sales | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 2,909 2,708 2,679
Operating Segments | Product | Supply chain sales | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0 0
Operating Segments | Product | Supply chain sales | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0 0
Operating Segments | Product | Supply chain sales | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0 0
Operating Segments | Product | Supply chain sales | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0 0
Operating Segments | Product | Supply chain sales | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0  
Operating Segments | Product | Company restaurant sales | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 46 45 46
Operating Segments | Product | Company restaurant sales | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 235 242 97
Operating Segments | Product | Company restaurant sales | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 183 148 89
Operating Segments | Product | Company restaurant sales | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 45 41 39
Operating Segments | Product | Company restaurant sales | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0 0
Operating Segments | Product | Company restaurant sales | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 1,840 1,116  
Operating Segments | Royalties | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 339 332 324
Operating Segments | Royalties | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 489 484 483
Operating Segments | Royalties | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 294 300 291
Operating Segments | Royalties | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 76 71 69
Operating Segments | Royalties | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 862 803 753
Operating Segments | Royalties | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0  
Operating Segments | Franchise fees and other revenue | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 29 32 22
Operating Segments | Franchise fees and other revenue | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 16 17 20
Operating Segments | Franchise fees and other revenue | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 16 11 10
Operating Segments | Franchise fees and other revenue | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 37 34 31
Operating Segments | Franchise fees and other revenue | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 52 48 49
Operating Segments | Franchise fees and other revenue | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0  
Operating Segments | Advertising revenues and other services | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 298 301 292
Operating Segments | Advertising revenues and other services | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 556 488 470
Operating Segments | Advertising revenues and other services | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 293 295 289
Operating Segments | Advertising revenues and other services | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 75 68 48
Operating Segments | Advertising revenues and other services | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 82 82 $ 70
Operating Segments | Advertising revenues and other services | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0  
Intersegment revenues      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Property revenues (30) (20)  
Total revenues (197) (117)  
Intersegment revenues | TH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 0 0  
Intersegment revenues | BK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 197 117  
Intersegment revenues | PLK      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 0 0  
Intersegment revenues | FHS      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 0 0  
Intersegment revenues | INTL      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 0 0  
Intersegment revenues | RH      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Total revenues 0 0  
Intersegment revenues | Product | Supply chain sales      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0  
Intersegment revenues | Product | Company restaurant sales      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0  
Intersegment revenues | Royalties      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues (82) (50)  
Intersegment revenues | Franchise fees and other revenue      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues 0 0  
Intersegment revenues | Advertising revenues and other services      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]      
Revenues $ (85) $ (47)  
v3.25.4
Carrols Acquisition - Narrative (Details) - USD ($)
$ in Millions
8 Months Ended 12 Months Ended
May 16, 2024
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Mar. 31, 2025
May 15, 2024
Asset Acquisition, Contingent Consideration [Line Items]            
Goodwill   $ 5,986 $ 6,306 $ 5,986    
RH            
Asset Acquisition, Contingent Consideration [Line Items]            
Goodwill   491 370 491    
BK            
Asset Acquisition, Contingent Consideration [Line Items]            
Goodwill   240 $ 358 240    
Carrols Restaurant Group, Inc.            
Asset Acquisition, Contingent Consideration [Line Items]            
Equity interest           15.00%
Acquisition, remaining issued and outstanding shares percentage 85.00%          
Business combination, recognition of gain $ 79          
Business Combination, Achieved in Stages, Preacquisition Equity Interest in Acquiree, Remeasurement, Gain, Statement of Income or Comprehensive Income [Extensible Enumeration] Income (Loss) from Equity Method Investments          
Payments to acquire businesses $ 543          
FHS Transaction costs       $ 11    
Goodwill, measurement adjustment   (2)        
Property and equipment   (2)        
Weighted average amortization period     12 years      
Goodwill $ 479          
Revenue   $ 1,171        
Carrols Restaurant Group, Inc. | RH            
Asset Acquisition, Contingent Consideration [Line Items]            
Goodwill         $ 362  
Carrols Restaurant Group, Inc. | BK            
Asset Acquisition, Contingent Consideration [Line Items]            
Goodwill         $ 117  
v3.25.4
Carrols Acquisition - Purchase Price Consideration (Details) - Carrols Restaurant Group, Inc. - USD ($)
$ in Millions
May 16, 2024
May 15, 2024
Asset Acquisition [Line Items]    
Total cash paid $ 543  
Effective settlement of pre-existing balance sheet accounts 15  
Fair value of existing 15% equity interest 90  
Equity interest   15.00%
Total consideration $ 648  
v3.25.4
Carrols Acquisition - Allocation of Consideration to Net Tangible and Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
May 16, 2024
Business Combination [Line Items]      
Goodwill $ 6,306 $ 5,986  
Carrols Restaurant Group, Inc.      
Business Combination [Line Items]      
Total current assets     $ 81
Property and equipment     296
Reacquired franchise rights     363
Operating lease assets     705
Other assets     24
Accounts and drafts payable     (13)
Other accrued liabilities     (150)
Current portion of long-term debt and finance leases     (434)
Finance leases, net of current portion     (9)
Operating lease liabilities, net of current portion     (684)
Other liabilities     (10)
Total identifiable net assets     169
Goodwill     479
Total consideration     $ 648
v3.25.4
Carrols Acquisition - Supplemental Pro Forma Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Carrols Restaurant Group, Inc.    
Business Combination [Line Items]    
Total revenues $ 9,022 $ 8,707
v3.25.4
BK China - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Nov. 08, 2025
Feb. 14, 2025
Dec. 31, 2025
Dec. 31, 2024
Business Combination [Line Items]        
Goodwill     $ 6,306 $ 5,986
Discontinued Operations, Held-for-Sale | Burger King China        
Business Combination [Line Items]        
Cash and cash equivalents, at carrying value, including discontinued operations     147  
Assets held for sale - discontinued operations     72  
INTL        
Business Combination [Line Items]        
Goodwill     545 $ 377
Burger King China        
Business Combination [Line Items]        
Payments to acquire businesses   $ 151    
Business combination, recognition of gain     $ 2  
Business Combination, Achieved in Stages, Preacquisition Equity Interest in Acquiree, Remeasurement, Gain, Statement of Income or Comprehensive Income [Extensible Enumeration]     Income (Loss) from Equity Method Investments  
Consideration transferred   149    
Fair value of existing 15% equity interest   11    
Amount of settlement   $ 13    
Property and equipment     $ 116  
Operating lease right of use assets     160  
Goodwill     308  
Current portion of long-term debt and finance leases     (178)  
Operating lease liabilities     (157)  
Other assets and liabilities, net     (100)  
Burger King China | Board of Directors of Burger King China JV        
Business Combination [Line Items]        
Acquisition, remaining issued and outstanding shares percentage 17.00%      
Burger King China | INTL        
Business Combination [Line Items]        
Goodwill     146  
Burger King China JV        
Business Combination [Line Items]        
Payments to acquire interest in joint venture $ 350      
Acquisition, remaining issued and outstanding shares percentage 83.00%      
FHS Transaction costs     $ 114  
v3.25.4
BK China - Schedule of Net Cash Provided by (Used in) Discontinued Operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]      
Net cash used for operating activities from discontinued operations $ (100)    
Net cash used for investing activities from discontinued operations (6)    
Net cash provided by financing activities from discontinued operations 25    
Net cash used for discontinued operations $ (81) $ 0 $ 0
v3.25.4
Equity Method Investments - Additional Information (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jun. 30, 2025
May 16, 2024
May 15, 2024
Schedule of Equity Method Investments [Line Items]              
Equity method investments   $ 111 $ 113        
Cash distributions   16 15 $ 14      
Equity method investee              
Schedule of Equity Method Investments [Line Items]              
Accounts receivable from equity method investments   41 44        
Related Party | Popeyes China | Convertible Notes Payable Due June 28, 2027              
Schedule of Equity Method Investments [Line Items]              
Debt instrument, face amount $ 20 $ 33          
Debt instrument term 3 years            
Related Party | Popeyes China | Convertible Notes Payable Due August 15, 2027              
Schedule of Equity Method Investments [Line Items]              
Debt instrument, face amount         $ 5    
Debt instrument term 3 years            
TH              
Schedule of Equity Method Investments [Line Items]              
Equity method investment ownership percentage (as a percent)   4.10%          
Quoted market price   $ 3          
Wendy's Company TIMWEN Partnership | Canada              
Schedule of Equity Method Investments [Line Items]              
Equity method investment ownership percentage (as a percent)   50.00%          
Carrols Restaurant Group, Inc.              
Schedule of Equity Method Investments [Line Items]              
Equity interest             15.00%
Acquisition, remaining issued and outstanding shares percentage           85.00%  
TH | Wendy's Company TIMWEN Partnership              
Schedule of Equity Method Investments [Line Items]              
Cash distributions   $ 15 14 13      
Rent expense   $ 21 $ 21 $ 21      
v3.25.4
Equity Method Investments - Schedule of Franchise and Property Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues from affiliates:      
Property revenues $ 832 $ 837 $ 851
Total revenues 9,434 8,406 7,022
Royalties      
Revenues from affiliates:      
Revenues 1,977 1,940 1,920
Advertising revenues      
Revenues from affiliates:      
Revenues 1,217 1,187 1,169
Total revenues 1,217 1,187 1,169
Franchise fees and other revenue      
Revenues from affiliates:      
Revenues 151 142 132
Affiliates      
Revenues from affiliates:      
Total revenues 372 456 553
Affiliates | Royalties      
Revenues from affiliates:      
Revenues 332 369 402
Affiliates | Advertising revenues      
Revenues from affiliates:      
Revenues 6 36 79
Affiliates | Property revenues      
Revenues from affiliates:      
Property revenues 1 13 32
Affiliates | Franchise fees and other revenue      
Revenues from affiliates:      
Revenues 15 21 21
Affiliates | Sales      
Revenues from affiliates:      
Revenues $ 18 $ 17 $ 19
v3.25.4
Property and Equipment, net - Schedule of Property and Equipment, Net (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross $ 3,548 $ 3,323
Accumulated depreciation and amortization (1,245) (1,087)
Property and equipment, net 2,303 2,236
Land    
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross 959 952
Buildings and improvements    
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross 1,472 1,334
Restaurant equipment    
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross 353 310
Furniture, fixtures, and other    
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross 320 280
Finance leases    
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross 320 331
Construction in progress    
Property, Plant and Equipment [Line Items]    
Property and equipment, including finance leases, gross $ 124 $ 116
v3.25.4
Property and Equipment, net - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]      
Depreciation and amortization expense on property and equipment $ 210 $ 186 $ 137
Accumulated depreciation and amortization, finance leases 128 120  
Buildings and improvements      
Property, Plant and Equipment [Line Items]      
Assets leased under finance leases $ 192 $ 211  
v3.25.4
Intangible Assets, net and Goodwill - Schedule of Intangible Assets, Net and Goodwill (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
Gross $ 1,163 $ 1,155
Accumulated Amortization (515) (444)
Total 648 711
Indefinite-lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets: 10,542 10,211
Intangible assets, net 11,190 10,922
Trade Names | TH    
Indefinite-lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets: 6,224 5,972
Trade Names | BK    
Indefinite-lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets: 2,147 2,068
Trade Names | PLK    
Indefinite-lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets: 1,355 1,355
Trade Names | FHS    
Indefinite-lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets: 816 816
Franchise agreements    
Finite-Lived Intangible Assets [Line Items]    
Gross 732 707
Accumulated Amortization (413) (369)
Total 319 338
Reacquired franchise rights    
Finite-Lived Intangible Assets [Line Items]    
Gross 368 374
Accumulated Amortization (56) (22)
Total 312 352
Favorable leases    
Finite-Lived Intangible Assets [Line Items]    
Gross 63 74
Accumulated Amortization (46) (53)
Total $ 17 $ 21
v3.25.4
Intangible Assets, net and Goodwill - Schedule of Goodwill (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Goodwill [Line Items]    
Goodwill $ 6,306 $ 5,986
TH    
Goodwill [Line Items]    
Goodwill 3,995 3,841
BK    
Goodwill [Line Items]    
Goodwill 358 240
PLK    
Goodwill [Line Items]    
Goodwill 844 844
FHS    
Goodwill [Line Items]    
Goodwill 194 193
INTL    
Goodwill [Line Items]    
Goodwill 545 377
RH    
Goodwill [Line Items]    
Goodwill $ 370 $ 491
v3.25.4
Intangible Assets, net and Goodwill - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Mar. 31, 2025
May 16, 2024
Goodwill [Line Items]          
Amortization expense on intangible assets $ 69 $ 58 $ 37    
Goodwill 6,306 5,986      
RH          
Goodwill [Line Items]          
Goodwill 370 491      
BK          
Goodwill [Line Items]          
Goodwill 358 240      
INTL          
Goodwill [Line Items]          
Goodwill 545 $ 377      
Carrols Restaurant Group, Inc.          
Goodwill [Line Items]          
Goodwill         $ 479
Carrols Restaurant Group, Inc. | RH          
Goodwill [Line Items]          
Goodwill       $ 362  
Carrols Restaurant Group, Inc. | BK          
Goodwill [Line Items]          
Goodwill       $ 117  
Burger King China          
Goodwill [Line Items]          
Goodwill 308        
Burger King China | INTL          
Goodwill [Line Items]          
Goodwill $ 146        
v3.25.4
Intangible Assets, net and Goodwill - Schedule of the Estimated Future Amortization Expenses on Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]    
2026 $ 68  
2027 68  
2028 67  
2029 65  
2030 62  
Thereafter 318  
Total $ 648 $ 711
v3.25.4
Other Accrued Liabilities and Other Liabilities - Schedule of Other Accrued Liabilities (Current) and Other Liabilities (Noncurrent), Net (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Current:    
Dividend payable $ 283 $ 262
Interest payable 69 69
Accrued compensation and benefits 155 143
Taxes payable 188 228
Deferred income 77 71
Accrued advertising expenses 44 35
Restructuring and other provisions 25 16
Current portion of operating lease liabilities $ 200 $ 193
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Other accrued liabilities Other accrued liabilities
Other $ 230 $ 124
Other accrued liabilities 1,271 1,141
Non-current:    
Taxes payable 77 52
Contract liabilities (see Note 5) 517 517
Derivatives liabilities 290 1
Unfavorable leases 25 30
Accrued pension 23 23
Deferred income 45 54
Other 57 29
Other liabilities, net $ 1,034 $ 706
v3.25.4
Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
TH Facility and other $ 0 $ 108
Less: unamortized deferred financing costs and deferred issuance discount (90) (117)
Total debt, net 13,282 13,642
Less: current maturities of debt (32) (187)
Total long-term debt $ 13,250 13,455
6.107% Term Loan B Sep 21, 2030    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 5.466%  
Term loan facility $ 4,479 4,726
5.607% Term Loan A Sep 21, 2028    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 4.716%  
Term loan facility $ 1,243 1,275
3.875% First Lien Senior Notes due 2028 | Senior notes    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 3.875%  
Senior notes $ 1,550 1,550
3.50% First Lien Senior Notes due 2029 | Senior notes    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 3.50%  
Senior notes $ 750 750
6.125% First Lien Senior Notes due 2029 | Senior notes    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 6.125%  
Senior notes $ 1,200 1,200
5.625% First Lien Senior Notes due 2029 | Senior notes    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 5.625%  
Senior notes $ 500 500
4.375% Second Lien Senior Notes due 2028 | Senior notes    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 4.375%  
Senior notes $ 750 750
4.00% Second Lien Senior Notes due 2030    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 4.00%  
4.00% Second Lien Senior Notes due 2030 | Senior notes    
Debt Instrument [Line Items]    
Stated interest rate (as a percent) 4.00%  
Senior notes $ 2,900 $ 2,900
v3.25.4
Long-Term Debt - Credit Facilities (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
subsidiary
Revolving Credit Facility  
Line of Credit Facility [Line Items]  
Commitment fee percentage (as a percent) 0.15%
Revolving Credit Facility | Line of Credit  
Line of Credit Facility [Line Items]  
Remaining borrowing capacity $ 1,248,000,000
Letter of Credit | Line of Credit  
Line of Credit Facility [Line Items]  
Long-term line of credit 2,000,000
Letter of credit sublimit as part of revolving credit facility $ 125,000,000
Minimum | Letter of Credit  
Line of Credit Facility [Line Items]  
Debt instrument floor rate (as a percent) 0.75%
Maximum | Letter of Credit  
Line of Credit Facility [Line Items]  
Debt instrument floor rate (as a percent) 1.50%
Term Loan A  
Line of Credit Facility [Line Items]  
Number of subsidiaries | subsidiary 2
Term Loan A | Term loan A Quarterly Installment, One  
Line of Credit Facility [Line Items]  
Quarterly installment payment $ 8,000,000
Term Loan A | Term loan A Quarterly Installment, Thereafter  
Line of Credit Facility [Line Items]  
Quarterly installment payment $ 16,000,000
Term Loan A | Base rate  
Line of Credit Facility [Line Items]  
Interest rate, base rate floor (as a percent) 1.00%
Term Loan A | Base rate | Minimum  
Line of Credit Facility [Line Items]  
Debt instrument floor rate (as a percent) 0.00%
Term Loan A | Base rate | Maximum  
Line of Credit Facility [Line Items]  
Debt instrument floor rate (as a percent) 0.50%
Term Loan A | Secured Overnight Financing Rate (SOFR)  
Line of Credit Facility [Line Items]  
Interest rate, base rate floor (as a percent) 0.00%
Term Loan A | Secured Overnight Financing Rate (SOFR) | Minimum  
Line of Credit Facility [Line Items]  
Debt instrument floor rate (as a percent) 0.75%
Term Loan A | Secured Overnight Financing Rate (SOFR) | Maximum  
Line of Credit Facility [Line Items]  
Debt instrument floor rate (as a percent) 1.50%
Term Loan B | Base rate  
Line of Credit Facility [Line Items]  
Interest rate, base rate floor (as a percent) 1.00%
Debt instrument floor rate (as a percent) 0.75%
Term Loan B | Eurodollar  
Line of Credit Facility [Line Items]  
Interest rate, base rate floor (as a percent) 0.00%
Debt instrument floor rate (as a percent) 1.75%
Term Loan A Due September 21, 2028 | Revolving Credit Facility  
Line of Credit Facility [Line Items]  
Maximum borrowing capacity $ 1,250,000,000
v3.25.4
Long-Term Debt - Senior Notes (Details)
Dec. 31, 2025
3.875% First Lien Senior Notes due 2028 | Senior notes  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 3.875%
3.50% First Lien Senior Notes due 2029 | Senior notes  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 3.50%
6.125% First Lien Senior Notes due 2029 | Senior notes  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 6.125%
5.625% First Lien Senior Notes due 2029 | Senior notes  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 5.625%
4.375% Second Lien Senior Notes due 2028 | Senior notes  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 4.375%
4.00% Second Lien Senior Notes due 2030  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 4.00%
4.00% Second Lien Senior Notes due 2030 | Senior notes  
Debt Instrument [Line Items]  
Stated interest rate (as a percent) 4.00%
v3.25.4
Long-Term Debt - Restrictions and Covenants (Details) - Line of Credit
Dec. 31, 2025
USD ($)
Line of Credit Facility [Line Items]  
First lien senior secured leverage ratio limit 6.50
Covenant, maximum amount of letters of credit outstanding $ 50,000,000
Swingline loans outstanding percentage (as a percent) 30.00%
v3.25.4
Long-Term Debt - TH Facility (Details) - 3 months ended Dec. 31, 2025 - TH Facility - Line of Credit
$ in Millions
CAD ($)
USD ($)
subsidiary
CAD ($)
subsidiary
Line of Credit Facility [Line Items]      
Number of subsidiaries | subsidiary   1 1
Maximum borrowing capacity     $ 225,000,000
Repayments of debt $ 143,000,000    
Long-term line of credit   $ 0  
v3.25.4
Long-Term Debt - Debt Issuance Costs and Loss on Early Extinguishment of Debt (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]      
Capitalized debt issuance costs   $ 41 $ 44
Loss on early extinguishment of debt $ 2 33 16
6.125% First Lien Senior Notes due 2029 | Senior notes      
Debt Instrument [Line Items]      
Stated interest rate (as a percent) 6.125%    
5.625% First Lien Senior Notes due 2029 | Senior notes      
Debt Instrument [Line Items]      
Stated interest rate (as a percent) 5.625%    
5.75% Senior Notes (due April 15, 2025)      
Debt Instrument [Line Items]      
Loss on early extinguishment of debt   $ 33 $ 16
5.75% First Lien Senior Notes due 2025 | Senior notes      
Debt Instrument [Line Items]      
Stated interest rate (as a percent) 5.75%    
v3.25.4
Long-Term Debt - Schedule of Aggregate Maturities of Long-Term Debt (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Principal Amount  
2026 $ 32
2027 64
2028 3,447
2029 2,450
2030 7,379
Total $ 13,372
v3.25.4
Long-Term Debt - Schedule of Interest Expense, Net (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Disclosure [Abstract]      
Debt $ 504 $ 572 $ 576
Finance lease obligations 18 19 19
Amortization of deferred financing costs and debt issuance discount 25 25 27
Interest income (31) (39) (40)
Interest expense, net 516 577 582
Interest rate swaps | Derivatives designated as cash flow hedges | Interest expense, net      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Gain or (loss) reclassified from AOCI into earnings 103 135 83
Cross-currency rate swaps | Derivatives designated as net investment hedges | Interest expense, net      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Gain (loss) reclassified to earnings, net investment hedge $ 90 $ 53 $ 61
v3.25.4
Derivative Instruments - Additional Information (Details)
€ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Nov. 30, 2024
USD ($)
Dec. 31, 2023
EUR (€)
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Settlement/sale of derivatives, net $ 76,000,000 $ 74,000,000 $ 112,000,000    
Interest Rate Swap - Period One          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 3,500,000,000        
Interest Rate Swap - Period Two          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 500,000,000        
Interest Rate Swaps - Period Three          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 120,000,000        
Interest rate swaps | Interest expense, net          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Gain reclassified from AOCI to income 54,000,000        
Cross currency interest rate contract | Fixed Income Interest Rate          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount     1,200,000,000   € 1,108
Cross currency interest rate contract | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 5,700,000,000        
Cross currency interest rate contract | Derivatives designated as net investment hedges | Fixed Income Interest Rate | Euro Member Countries, Euro          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount     900,000,000    
Settlement/sale of derivatives, net     69,000,000    
Cross Currency Interest Rate Contract, Interest Payable | Derivatives designated as net investment hedges | Fixed Income Interest Rate          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount       $ 5,000,000,000  
Cross Currency Interest Rate Contract, Maturing September 30 2028 | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount       1,950,000,000  
Cross Currency Interest Rate Contract, Maturing October 31, 2029 | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount       1,400,000,000  
Cross Currency Interest Rate Contract, Maturing October 31, 2030 | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount       $ 1,650,000,000  
Cross Currency Interest Rate Contract, Maturing October 31, 2027 | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 700,000,000        
Cross Currency Interest Rate Contract, Interest Receivable | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 2,750,000,000        
Cross Currency Interest Rate Contract, Maturing October 31, 2026 | Derivatives designated as net investment hedges | Fixed Income Interest Rate          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 1,400,000,000        
Cross Currency Interest Rate Contract, Maturing November 30, 2028 | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 1,200,000,000        
Cross Currency Interest Rate Contract, Maturing October 31, 2028 | Derivatives designated as net investment hedges | Fixed Income Interest Rate          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount 150,000,000        
Cross Currency Interest Rate Contract, Maturing February 17, 2024 | Derivatives designated as net investment hedges          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount     $ 2,100,000,000    
Foreign Exchange Contract          
Derivative Instruments and Hedging Activities Disclosures [Line Items]          
Derivative notional amount $ 217,000,000        
v3.25.4
Derivative Instruments - Quantitative Disclosures of Derivative Instruments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivatives designated as cash flow hedges | Interest rate swaps      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Gain (Loss) Recognized in Other Comprehensive Income (Loss) $ (48) $ 133 $ 41
Derivatives designated as cash flow hedges | Interest rate swaps | Interest expense, net      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Gain (Loss) Reclassified  from AOCI into Earnings 103 135 83
Derivatives designated as cash flow hedges | Forward-currency contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (6) 13 (2)
Derivatives designated as cash flow hedges | Forward-currency contracts | Cost of sales      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Gain (Loss) Reclassified  from AOCI into Earnings 5 3 7
Derivatives designated as net investment hedges | Cross-currency rate swaps      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Gain (Loss) Recognized in Other Comprehensive Income (Loss) (406) 298 (210)
Derivatives designated as net investment hedges | Cross-currency rate swaps | Interest expense, net      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Gain (Loss) Recognized in Earnings (Amount Excluded from Effectiveness Testing) $ 90 $ 53 $ 61
v3.25.4
Derivative Instruments - Schedule of Fair Value Measurements (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Derivative [Line Items]    
Derivatives assets $ 66 $ 286
Derivatives liabilities 293 1
Derivatives designated as cash flow hedges | Interest rate | Other assets, net    
Derivative [Line Items]    
Derivatives assets 58 194
Derivatives designated as cash flow hedges | Interest rate | Prepaids and other current assets    
Derivative [Line Items]    
Derivatives assets 8 1
Derivatives designated as cash flow hedges | Foreign currency | Prepaids and other current assets    
Derivative [Line Items]    
Derivatives assets 0 8
Derivatives designated as cash flow hedges | Foreign currency | Other accrued liabilities    
Derivative [Line Items]    
Derivatives liabilities 3 0
Derivatives designated as net investment hedges | Foreign currency | Other assets, net    
Derivative [Line Items]    
Derivatives assets 0 83
Derivatives designated as net investment hedges | Foreign currency | Other liabilities, net    
Derivative [Line Items]    
Derivatives liabilities $ 290 $ 1
v3.25.4
Shareholders' Equity - Additional Information (Details)
12 Months Ended
Aug. 05, 2025
shares
Dec. 31, 2025
USD ($)
day
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Aug. 06, 2025
USD ($)
shares
Stockholders Equity [Line Items]          
Conversion rate (in shares)   1      
Consecutive trading days | day   20      
Partnership exchangeable units (in shares)     6,559,187 9,398,876  
Gain (loss) recorded on equity transactions | $   $ 0 $ 0 $ 0  
Number of shares authorized to be repurchased (in shares up to) 1,000,000,000       1,000,000,000
Stock repurchase program, period 2 years        
Number of shares repurchased and cancelled (in shares)   0 0 7,639,137  
Amount of shares repurchased and cancelled | $       $ 500,000,000  
Remaining authorized repurchase amount | $   $ 1,000,000,000     $ 500,000,000
Partnerships Exchangeable Units          
Stockholders Equity [Line Items]          
Partnership exchangeable units (in shares)   17,682,032      
Restaurant Brands International Limited Partnership          
Stockholders Equity [Line Items]          
Partnership exchangeable units economic interest   24.00% 28.10%    
Partnership exchangeable units economic interest (in shares)   109,356,545 127,038,577    
v3.25.4
Shareholders' Equity - Schedule of Change in Components of AOCI (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Beginning balance $ 4,843 $ 4,730 $ 4,268
Foreign currency translation adjustment 721 (858) 250
Net change in fair value of derivatives, net of tax (447) 421 (203)
Amounts reclassified to earnings of cash flow hedges, net of tax (79) (101) (66)
Pension and post-retirement benefit plans, net of tax (4) (2) 7
Amounts attributable to noncontrolling interests (104) 139 (15)
Ending balance 5,159 4,843 4,730
Accumulated  Other Comprehensive Income (Loss)      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Beginning balance (1,107) (706) (679)
Ending balance (1,020) (1,107) (706)
Derivatives      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Beginning balance 719 480 648
Net change in fair value of derivatives, net of tax (447) 421 (203)
Amounts reclassified to earnings of cash flow hedges, net of tax (79) (101) (66)
Amounts attributable to noncontrolling interests 165 (81) 101
Ending balance 358 719 480
Pensions      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Beginning balance (14) (13) (17)
Pension and post-retirement benefit plans, net of tax (4) (2) 7
Amounts attributable to noncontrolling interests 0 1 (3)
Ending balance (18) (14) (13)
Foreign Currency Translation      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Beginning balance (1,812) (1,173) (1,310)
Foreign currency translation adjustment 721 (858) 250
Amounts attributable to noncontrolling interests (269) 219 (113)
Ending balance $ (1,360) $ (1,812) $ (1,173)
v3.25.4
Share-based Compensation - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Nov. 30, 2022
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Unrecognized compensation cost, period for recognition   2 years 1 month 6 days        
New awards granted (in shares) 2,000,000 0 0 0    
Fair value of options granted (in usd per share)       $ 18.61    
Total intrinsic value of stock options exercised   $ 8 $ 38 $ 30    
2016 Omnibus Incentive Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Shares available for issuance under the plan (in shares)   12,156,519        
Stock Compensation Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Unrecognized compensation cost   $ 185        
Time-vested RSUs            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent)           25.00%
Vesting period           4 years
Weighted average grant date fair value, over period of time (in usd per share)     $ 73.91 $ 68.40    
Performance-based RSUs            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent)         100.00%  
Vesting period 5 years 6 months 3 years 3 years 3 years 3 years 3 years
Employee service period         2 years  
New awards granted (in shares) 750,000          
Weighted average grant date fair value, over period of time (in usd per share)     $ 73.14 $ 59.66    
Performance-based RSUs | If Employee Retires            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent)         67.00%  
Performance-based RSUs | Chief Executive Officer            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting period       5 years    
Performance-based RSUs | Chief Executive Officer | Minimum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent)     50.00%      
Performance-based RSUs | Chief Executive Officer | Maximum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent)     200.00%      
Performance-based RSUs | Chief Financial Officer            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting period   5 years        
Time-vested RSUs and Performance-based RSUs | Minimum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent) 50.00%          
Time-vested RSUs and Performance-based RSUs | Maximum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Portion of options vesting on each anniversary date, vesting percentage (as a percent) 200.00%          
Share-based Payment Arrangement, Option            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting period 5 years 5 years        
Stock options, expiration period 10 years 10 years        
Restricted Stock Units (RSUs)            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting period 5 years          
New awards granted (in shares) 500,000          
Total intrinsic value of vested RSU's   $ 226 $ 271 $ 141    
v3.25.4
Share-based Compensation - Schedule of Share-based Compensation Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]      
Total share-based compensation expense $ 137 $ 161 $ 177
v3.25.4
Share-based Compensation - Schedule of Time-Vested RSUs and Performance-Based RSUs Activity (Details)
shares in Thousands
12 Months Ended
Dec. 31, 2025
$ / shares
shares
Time-vested RSUs  
Total Number of Shares (in 000’s)  
Outstanding beginning balance (in shares) | shares 2,359
Granted (in shares) | shares 762
Performance adjustment (in shares) | shares 0
Vested and settled (in shares) | shares (1,257)
Dividend equivalents grants (in shares) | shares 79
Forfeited (in shares) | shares (249)
Outstanding ending balance (in shares) | shares 1,694
Weighted Average Grant Date Fair Value  
Outstanding beginning balance (in dollars per share) | $ / shares $ 62.74
Granted (in dollars per share) | $ / shares 66.26
Performance adjustment (in dollars per share) | $ / shares 0
Vested and settled (in dollars per share) | $ / shares 64.51
Dividend equivalents granted (in dollars per share) | $ / shares 0
Forfeited (in dollars per share) | $ / shares 68.48
Outstanding ending balance (in dollars per share) | $ / shares $ 63.04
Performance-based RSUs  
Total Number of Shares (in 000’s)  
Outstanding beginning balance (in shares) | shares 5,816
Granted (in shares) | shares 1,080
Performance adjustment (in shares) | shares 391
Vested and settled (in shares) | shares (2,199)
Dividend equivalents grants (in shares) | shares 187
Forfeited (in shares) | shares (340)
Outstanding ending balance (in shares) | shares 4,935
Weighted Average Grant Date Fair Value  
Outstanding beginning balance (in dollars per share) | $ / shares $ 57.04
Granted (in dollars per share) | $ / shares 70.85
Performance adjustment (in dollars per share) | $ / shares 0
Vested and settled (in dollars per share) | $ / shares 80.19
Dividend equivalents granted (in dollars per share) | $ / shares 0
Forfeited (in dollars per share) | $ / shares 61.33
Outstanding ending balance (in dollars per share) | $ / shares $ 56.10
v3.25.4
Share-based Compensation - Schedule of Option Activity under the Various Plan (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
1 Months Ended 12 Months Ended
Nov. 30, 2022
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Total Number of Options        
Outstanding beginning balance (in shares)   4,615    
Granted (in shares) 2,000 0 0 0
Exercised (in shares)   (602)    
Forfeited (in shares)   (19)    
Outstanding ending balance (in shares)   3,994 4,615  
Number of options, Exercisable (in shares)   1,933    
Number of options, Vested or expected to vest (in shares)   3,994    
Weighted  Average Exercise Price        
Outstanding beginning balance (in dollars per share)   $ 62.91    
Granted (in dollars per share)   0    
Exercised (in dollars per share)   55.90    
Forfeited (in dollars per share)   66.31    
Outstanding ending balance (in dollars per share)   64.27 $ 62.91  
Weighted Average Exercise Price, Exercisable (in dollars per share)   61.72    
Weighted Average Exercise Price, Vested or expected to vest (in dollars per share)   $ 64.27    
Stock Option Activity, Additional Disclosures        
Aggregate Intrinsic Value, Outstanding   $ 15,983    
Weighted Average Remaining Contractual Term (Years), Outstanding   4 years 10 months 24 days    
Aggregate Intrinsic Value, Exercisable   $ 12,631    
Weighted Average Remaining Contractual Term (Years), Exercisable   2 years 10 months 24 days    
Aggregate Intrinsic Value, Vested or expected to vest   $ 15,983    
Weighted Average Remaining Contractual Term (Years), Vested or expected to vest   4 years 10 months 24 days    
v3.25.4
Leases - Additional Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
restaurant
Lessee, Lease, Description [Line Items]  
Restaurant properties to franchisees leased or subleased | restaurant 4,700
Minimum lease term for assets given on lease 10 years
Maximum lease term for assets given on lease 20 years
Minimum lease term for assets taken on lease 10 years
Maximum lease term for assets taken on lease 20 years
Total future undiscounted lease payments under leases not yet commenced | $ $ 18
Minimum  
Lessee, Lease, Description [Line Items]  
Terms of operating leases 8 years
Maximum  
Lessee, Lease, Description [Line Items]  
Terms of operating leases 20 years
v3.25.4
Leases - Schedule of Assets Lease, Property and Equipment, Net (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Property Subject to or Available for Operating Lease [Line Items]    
Property and equipment, gross $ 1,847 $ 1,761
Accumulated depreciation and amortization (628) (582)
Property and equipment, net 1,219 1,179
Land    
Property Subject to or Available for Operating Lease [Line Items]    
Property and equipment, gross 799 779
Buildings and improvements    
Property Subject to or Available for Operating Lease [Line Items]    
Property and equipment, gross 982 962
Restaurant equipment    
Property Subject to or Available for Operating Lease [Line Items]    
Property and equipment, gross $ 66 $ 20
v3.25.4
Leases - Schedule of Net Investment, Direct Financing Leases (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Future rents to be received:    
Future minimum lease receipts $ 101 $ 105
Contingent rents 1 2
Estimated unguaranteed residual value 3 6
Unearned income (21) (25)
Net investment in lease 84 88
Current portion included within accounts receivable (5) (5)
Net investment in property leased to franchisees $ 79 $ 83
v3.25.4
Leases - Schedule of Property Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Rental income:      
Minimum lease payments $ 362 $ 367 $ 385
Variable lease payments 465 465 452
Amortization of favorable and unfavorable income lease contracts, net 1 1 2
Subtotal - lease income from operating leases 828 833 839
Earned income on direct financing and sales-type leases 4 4 12
Total property revenues $ 832 $ 837 $ 851
v3.25.4
Leases - Lease Cost (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Operating lease cost $ 322 $ 277 $ 201
Operating lease variable lease cost 215 206 201
Finance lease cost:      
Amortization of right-of-use assets 31 31 26
Interest on lease liabilities 18 19 19
Sublease income (626) (624) (631)
Total lease cost (income) $ (40) $ (91) $ (184)
v3.25.4
Leases - Lease Term and Discount Rate (Details)
Dec. 31, 2025
Dec. 31, 2024
Weighted-average remaining lease term (in years):    
Operating leases 10 years 6 months 10 years 7 months 6 days
Finance leases 10 years 4 months 24 days 10 years 9 months 18 days
Weighted-average discount rate:    
Operating leases 5.80% 5.80%
Finance leases 5.80% 5.80%
v3.25.4
Leases - Other Information Associated With Leases (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash paid for amounts included in the measurement of lease liabilities:      
Operating cash flows from operating leases $ 321 $ 267 $ 202
Operating cash flows from finance leases 18 19 19
Financing cash flows from finance leases 36 36 33
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets:      
Right-of-use assets obtained in exchange for new finance lease obligations 10 20 32
Right-of-use assets obtained in exchange for new operating lease obligations $ 307 $ 253 $ 168
v3.25.4
Leases - Schedule of Future Minimum Lease Receipts and Commitments (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Direct Financing and Sales-Type Leases    
2026 $ 7  
2027 7  
2028 7  
2029 6  
2030 6  
Thereafter 68  
Total minimum receipts / payments 101  
Operating Leases    
2026 360  
2027 334  
2028 303  
2029 271  
2030 242  
Thereafter 1,102  
Total minimum receipts / payments 2,612  
Finance Leases    
2026 51  
2027 46  
2028 44  
2029 36  
2030 33  
Thereafter 185  
Total minimum receipts / payments 395  
Less amount representing interest (98)  
Present value of minimum lease payments $ 297  
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Current portion of long-term debt and finance leases  
Current portion of lease obligations $ (36)  
Long-term portion of lease obligations 261 $ 286
Operating Leases    
2026 314  
2027 310  
2028 294  
2029 275  
2030 253  
Thereafter 1,416  
Total minimum receipts / payments 2,862  
Less amount representing interest (762)  
Present value of minimum lease payments 2,100  
Current portion of lease obligations (200) (193)
Long-term portion of lease obligations 1,900 $ 1,770
Minimum sublease rentals $ 1,656  
v3.25.4
Income Taxes - Income (Loss) Before Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Canadian $ 284 $ 317 $ 493
Foreign 1,400 1,492 960
Income from continuing operations before income taxes $ 1,684 $ 1,809 $ 1,453
v3.25.4
Income Taxes - Income Tax (Benefit) Expense Attributable to Income from Continuing Operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current:      
Total current income tax expense (benefit) $ 386 $ 369 $ 165
Deferred:      
Total 97 (5) (430)
Income tax expense (benefit) 483 364 (265)
Canada      
Current:      
Foreign 109 96 (47)
Canadian provincial, net of federal abatement 8    
Deferred:      
Foreign (53) (54) (37)
Canadian provincial, net of federal abatement (5)    
United States      
Current:      
U.S. federal 116 113 77
U.S. state, net of federal income tax benefit 5 24 27
Deferred:      
U.S. federal (85) (23) (18)
U.S. state, net of federal income tax benefit (22) (24) (5)
Other foreign      
Current:      
Foreign 148 136 108
Deferred:      
Foreign $ 262 $ 96 $ (370)
v3.25.4
Income Taxes - Statutory Rate Reconciles to the Effective Income Tax Rate (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
Canada federal statutory rate $ 421    
Provincial income taxes, net of federal abatement 2    
Effect of cross-border tax laws    
Tax credits 0    
Withholding taxes 24    
Changes in unrecognized tax benefits 36    
Income tax expense (benefit) $ 483 $ 364 $ (265)
Percent      
Canada Federal Statutory Rate (percent) 25.00% 26.50% 26.50%
State and Local Income Taxes, net of Federal Income Tax Effect (percent) 0.00%    
Effect of cross-border tax laws    
Tax credits 0.00%    
Other adjustments   0.80% 0.10%
Statutory tax rate difference   (12.70%) (15.10%)
Change in valuation allowance   2.70% (0.80%)
Withholding taxes 1.40%    
Change in accrual for tax uncertainties 2.10% (0.60%) (6.20%)
Effective income tax rate 28.70% 20.10% (18.20%)
United States      
Amount      
Effect of cross-border tax laws $ 30    
Tax credits (37)    
Other adjustments $ (46)    
Percent      
Effect of cross-border tax laws 1.80%    
Tax credits (2.20%)    
Other adjustments (2.70%)    
Switzerland      
Amount      
Effect of cross-border tax laws $ (27)    
Tax credits (23)    
Other adjustments 16    
Statutory tax rate difference (137)    
Change in valuation allowance (195)    
Intra-entity transfers of assets $ 362    
Percent      
Effect of cross-border tax laws (1.60%)    
Tax credits (1.40%)    
Other adjustments 0.90%    
Statutory tax rate difference (8.10%)    
Change in valuation allowance (11.60%)    
Intra-entity transfers of assets 21.50%    
Luxembourg      
Amount      
Other adjustments $ 12    
Change in valuation allowance 54    
Intra-entity transfers of assets $ (57)    
Percent      
Other adjustments 0.70%    
Change in valuation allowance 3.20%    
Intra-entity transfers of assets (3.40%)    
Canada      
Amount      
Change in valuation allowance $ 0    
Effect of changes in tax laws or rates enacted in the current period 0    
Non-taxable interest $ 34    
Percent      
Change in valuation allowance 0.00%    
Effect of changes in tax laws or rates enacted in the current period 0.00%    
Non-taxable interest (2.00%)    
Other foreign jurisdictions      
Amount      
Other adjustments $ 5    
Statutory tax rate difference 0 $ (1) $ (1)
Withholding taxes $ 77    
Percent      
Other adjustments 0.40%    
Withholding taxes 4.70%    
v3.25.4
Income Taxes - Schedule of US Federal Tax Statutory Rate Reconciles to Effective Income Tax Rate (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Statutory rate 25.00% 26.50% 26.50%
Costs and taxes related to foreign operations   5.20% 5.30%
Statutory tax rate difference   (12.70%) (15.10%)
Change in valuation allowance   2.70% (0.80%)
Change in accrual for tax uncertainties 2.10% (0.60%) (6.20%)
Intercompany financing   (1.80%) (2.70%)
Intra-Group reorganizations   0.00% (25.30%)
Other   0.80% 0.10%
Effective income tax rate 28.70% 20.10% (18.20%)
v3.25.4
Income Taxes - Schedule of Income Tax (Benefit) Expense Allocated to Continuing Operations and Amounts Separately Allocated to Other Items (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Income tax expense (benefit) $ 483 $ 364 $ (265)
Cash flow hedge in accumulated other comprehensive (loss) income (43) 2 (14)
Net investment hedge in accumulated other comprehensive income (loss) 2 (16) 22
Foreign Currency Translation in accumulated other comprehensive income (loss) 0 0 1
Pension liability in accumulated other comprehensive income (loss) 1 1 2
Total $ 443 $ 351 $ (254)
v3.25.4
Income Taxes - Schedule of Deferred Income Tax (Benefit) Expense Attributable to Income from Continuing Operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax [Line Items]      
Deferred income tax expense (benefit) $ 213 $ (39) $ (1,788)
Change in valuation allowance (101) 50 1,357
Total 97 (5) (430)
United States      
Income Tax [Line Items]      
Deferred Tax Asset, Due To State Income Tax Rate Change (15) (15) 2
Other foreign jurisdictions      
Income Tax [Line Items]      
Change in effective foreign income tax rate $ 0 $ (1) $ (1)
v3.25.4
Income Taxes - Schedule of the Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:        
Accounts and notes receivable $ 5 $ 3    
Accrued employee benefits 47 53    
Leases 82 95    
Operating lease liabilities 536 504    
Liabilities not currently deductible for tax 837 665    
Tax loss and credit carryforwards 1,078 1,050    
Derivatives 23 0    
Intangible assets 526 993    
Total gross deferred tax assets 3,134 3,363    
Valuation allowance (1,521) (1,588) $ (1,563) $ (194)
Net deferred tax assets 1,613 1,775    
Less deferred tax liabilities:        
Property and equipment, principally due to differences in depreciation 14 16    
Intangible assets 1,771 1,738    
Leases 102 113    
Operating lease assets 499 475    
Statutory impairment 0 26    
Derivatives 0 63    
Outside basis difference 29 36    
Other 28 30    
Total gross deferred tax liabilities 2,443 2,497    
Net deferred tax liability $ 830 $ 722    
v3.25.4
Income Taxes - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]        
Increase in valuation allowance $ (67)      
Unrecognized tax benefits 70 $ 44 $ 58 $ 139
Total amount of accrued interest and penalties 18 12    
Potential interest and penalties associated with uncertain tax positions $ 5 $ 3 $ 4  
Income tax returns period subject to examination (up to) 6 years      
v3.25.4
Income Taxes - Schedule of Changes in Valuation Allowance (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Unrecognized Tax Benefits [Roll Forward]      
Beginning balance $ 1,588 $ 1,563 $ 194
Change in estimates recorded to deferred income tax expense (205) 32 (12)
Additions related to deferred tax assets generated in current year 0 0 1,369
Changes in losses and credits 71 18 0
Additions (reductions) related to other comprehensive income 67 (25) 12
Ending balance $ 1,521 $ 1,588 $ 1,563
v3.25.4
Income Taxes - Schedule of Amount and Expiration Dates of Operating Loss and Tax Credit Carry-forwards (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Canadian net operating loss carryforwards  
Operating Loss And Tax Credit Carryforwards [Line Items]  
Operating loss carryforwards $ 203
Canadian capital loss carryforwards  
Operating Loss And Tax Credit Carryforwards [Line Items]  
Capital loss carryforwards 224
Canadian tax credits  
Operating Loss And Tax Credit Carryforwards [Line Items]  
U.S. foreign and other tax credits 2
U.S. state net operating loss carryforwards  
Operating Loss And Tax Credit Carryforwards [Line Items]  
Operating loss carryforwards 613
U.S. federal net operating loss carryforward  
Operating Loss And Tax Credit Carryforwards [Line Items]  
Operating loss carryforwards 108
U.S. foreign and other tax credits  
Operating Loss And Tax Credit Carryforwards [Line Items]  
U.S. foreign and other tax credits 108
Foreign tax credits  
Operating Loss And Tax Credit Carryforwards [Line Items]  
Operating loss carryforwards 174
Other foreign net operating loss carryforwards  
Operating Loss And Tax Credit Carryforwards [Line Items]  
Operating loss carryforwards 349
Other foreign credits  
Operating Loss And Tax Credit Carryforwards [Line Items]  
U.S. foreign and other tax credits $ 703
v3.25.4
Income Taxes - A Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Unrecognized Tax Benefits [Roll Forward]      
Beginning balance $ 44 $ 58 $ 139
Additions for tax positions related to the current year 17 2 5
Additions for tax positions of prior years 15 0 7
Reductions for tax positions of prior years (3) (9) (14)
Adjustments for settlement (3)    
Adjustments for settlement   0 6
Reductions due to statute expiration 0 (7) (85)
Ending balance $ 70 $ 44 $ 58
v3.25.4
Income Taxes - Income Tax Payments (Refunds) by Jurisdiction (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Foreign  
Foreign subtotal $ 315
Total cash paid for income taxes (net of refunds) 450
Canada  
Effective Income Tax Rate Reconciliation [Line Items]  
Federal 76
British Columbia  
Effective Income Tax Rate Reconciliation [Line Items]  
State and local 33
Ontario  
Effective Income Tax Rate Reconciliation [Line Items]  
State and local 26
United States - federal  
Foreign  
Foreign subtotal 120
United States - state and local  
Foreign  
Foreign subtotal 26
Switzerland  
Foreign  
Foreign subtotal 86
Other foreign jurisdictions  
Foreign  
Foreign subtotal $ 83
v3.25.4
Other Operating Expenses (Income), net - Other Operating Expenses (Income), net (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Other Income and Expenses [Abstract]      
Net losses (gains) on disposal of assets, restaurant closures and refranchisings $ 35 $ 3 $ 16
Litigation settlements and reserves, net 7 0 1
Net losses (gains) on foreign exchange 209 (71) 20
Other, net 10 9 18
Other operating expenses (income), net $ 261 $ (59) $ 55
v3.25.4
Commitments and Contingencies (Details)
1 Months Ended 12 Months Ended
Oct. 31, 2024
director
Dec. 31, 2025
USD ($)
Commitments Contingencies And Litigation [Line Items]    
Amount of letter of credit outstanding   $ 0
Former Shareholder Vs Individual Directors | Pending Litigation    
Commitments Contingencies And Litigation [Line Items]    
Number of defendants | director 2  
Information And Telecommunication Services    
Commitments Contingencies And Litigation [Line Items]    
Contractual obligation   67,000,000
Beverages And Restaurant Equipment    
Commitments Contingencies And Litigation [Line Items]    
Long term purchase commitment, amount   $ 22,000,000
Long term purchase commitment, period   3 years
Purchase Commitment | Information And Telecommunication Services    
Commitments Contingencies And Litigation [Line Items]    
Contractual obligation related with telecommunication   4 years
Purchase Commitment | Advertising Commitment | Information And Telecommunication Services    
Commitments Contingencies And Litigation [Line Items]    
Purchase of advertising   $ 195,000,000
Standby Letters of Credit    
Commitments Contingencies And Litigation [Line Items]    
Amount of letter of credit outstanding   24,000,000
Term loan facility   $ 2,000,000
v3.25.4
Supplier Finance Programs - Narrative (Details)
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplier finance programs, term 120 days
v3.25.4
Supplier Finance Programs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Supplier Finance Program, Obligation [Roll Forward]    
Confirmed obligations outstanding at December 31, 2024 $ 22  
Invoices confirmed during the period 234  
Confirmed invoices paid during the period 218  
Confirmed obligations outstanding at December 31, 2025 $ 38  
Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration] Accounts and drafts payable Accounts and drafts payable
v3.25.4
Subsequent Events - Additional Information (Details) - Subsequent Event - $ / shares
Feb. 12, 2026
Jan. 06, 2026
Subsequent Event [Line Items]    
Common stock, dividends paid (in usd per share) $ 0.65 $ 0.62
Partnerships Exchangeable Units | Restaurant Brands International Limited Partnership    
Subsequent Event [Line Items]    
Distribution in respect of each Partnership exchangeable unit (in usd per share) $ 0.65 $ 0.62