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Walmart Income Statement For the year ended January 31, 2018 Walmart Income Stat

ID: 2337514 • Letter: W

Question

Walmart

Income Statement

For the year ended January 31, 2018

Walmart

Income Statement

For the year ended January 31, 2017

Details

2018

Details

2017

$

$

Total Revenue

$500,343,000

Total Revenue

$485,873,000

Cost of Revenue

$373,396,000

Cost of Revenue

$361,256,000

Gross Profit

$126,947,000

Gross Profit

$124,617,000

Sales, General and Admin.

$106,510,000

Sales, General and Admin.

$101,853,000

Operating Income

$20,437,000

Operating Income

$22,764,000

Add’l income/expense items

($2,984,000)

Add’l income/expense items

$100,000

Earnings Before Interest and Tax

$17,453,000

Earnings Before Interest and Tax

$22,864,000

Interest Expense

$2,330,000

Interest Expense

$2,367,000

Earnings Before Tax

$15,123,000

Earnings Before Tax

$20,497,000

Income Tax

$4,600,000

Income Tax

$6,204,000

Minority Interest

($661,000)

Minority Interest

($650,000)

Net Income-Cont. Operations

$9,862,000

Net Income-Cont. Operations

$13,643,000

Net Income-

$9,862,000

Net Income-

$13,643,000

Net Income-Applicable to Common Shareholders

$9,862,000

Net Income-Applicable to Common Shareholders

$13,643,000

Target

Income Statement

For the year ended February 23, 2018

Target

Income Statement

For the year ended January 28, 2017

Details

2018

Details

2017

$

$

Total Revenue

$71,879,000

Total Revenue

$69,495,000

Cost of Revenue

$51,125,000

Cost of Revenue

$49,145,000

Gross Profit

$20,754,000

Gross Profit

$20,350,000

Sales, General and Admin.

$14,248,000

Sales, General and Admin.

$13,356,000

Other Operating Items

$2,194,000

Other Operating Items

$2,025,000

Operating Income

$4,312,000

Operating Income

$4,969,000

Add’l income/expense items

0

Add’l income/expense items

0

Earnings Before Interest and Tax

$4,312,000

Earnings Before Interest and Tax

$4,969,000

Interest Expense

$666,000

Interest Expense

$1,004,000

Earnings Before Tax

$3,646,000

Earnings Before Tax

$3,965,000

Income Tax

$718,000

Income Tax

$1,296,000

Minority Interest

0

Minority Interest

0

Net Income-Cont. Operations

$2,928,000

Net Income-Cont. Operations

$2,669,000

Net Income

$2,934,000

Net Income

$2,737,000

Net Income-Applicable to Common Shareholders

$2,934,000

Net Income-

$2,737,000

Target

Balance Sheet

For the year ended February 3, 2018

Target

Balance Sheet

For the year ended

January 28, 2017

Target

Balance Sheet

For the year ended

January 30, 2016

Details

2018

Details

2017

Details

2016

$

$

$

Cash and Cash Equivalents

$2,643,000

Cash and Cash Equivalents

$2,512,000

Cash and Cash Equivalents

$4,046,000

Short-Term Investments

0

Short-Term Investments

0

Short-Term Investments

0

Net Receivables

0

Net Receivables

0

Net Receivables

0

Inventory

$8,657,000

Inventory

$8,309,000

Inventory

$8,601,000

Other Current Assets

$1,264,000

Other Current Assets

$1,169,000

Other Current Assets

$1,483,000

Total Current Assets

$12,564,000

Total Current Assets

$11,990,000

Total Current Assets

$14,130,000

Long-Term Investments

0

Long-Term Investments

0

Long-Term Investments

0

Fixed Assets

$25,018,000

Fixed Assets

$24,658,000

Fixed Assets

$25,217,000

Goodwill

0

Goodwill

0

Goodwill

0

Intangible Assets

0

Intangible Assets

0

Intangible Assets

0

Other Assets

$1,417,000

Other Assets

$783,000

Other Assets

$915,000

Deferred Asset Charges

0

Deferred Asset Charges

0

Deferred Asset Charges

0

Total Assets

$38,999,000

Total Assets

$37,431,000

Total Assets

$40,262,000

Current Liabilities

Current Liabilities

Current Liabilities

Accounts Payable

$12,931,000

Accounts Payable

$10,989,000

Accounts Payable

$11,654,000

Short-Term Debt / Current Portion of Long-Term Debt

$270,000

Short-Term Debt / Current Portion of Long-Term Debt

$1,718,000

Short-Term Debt / Current Portion of Long-Term Debt

$815,000

Other Current Liabilities

0

Other Current Liabilities

0

Other Current Liabilities

$153,000

Total Current Liabilities

$13,201,000

Total Current Liabilities

$12,707,000

Total Current Liabilities

$12,622,000

Long-Term Debt

$11,317,000

Long-Term Debt

$11,031,000

Long-Term Debt

$11,945,000

Other Liabilities

$2,059,000

Other Liabilities

$1,879,000

Other liabilities

$1,915,000

Deferred Liability Charges

$713,000

Deferred Liability Charges

$861,000

Deferred Liability Charges

$823,000

Minority Interest

0

Minority Interest

0

Minority Interest

0

Total Liabilities

$27,290,000

Total Liabilities

$26,478,000

Total Liabilities

$27,305,000

Stock Holders’ Equity

Stock Holders’ Equity

Stock Holders’ Equity

Common Stocks

$45,000

Common Stocks

$46,000

Common Stocks

$50,000

Capital Surplus

$5,858,000

Capital Surplus

$5,661,000

Capital Surplus

$5,348,000

Retained Earnings

$6,553,000

Retained Earnings

$5,884,000

Retained Earnings

$8,188,000

Other Equity

($747,000)

Other Equity

($638,000)

Other Equity

($629,000)

Total Equity

$11,709,000

Total Equity

$10,953,000

Total Equity

$12,957,000

Total Liabilities & Equity

$38,999,000

Total Liabilities & Equity

$37,431,000

Total Liabilities & Equity

$40,262,000

1. Restructuring activities: Have the companies restructured operations in the last three years?

a)      Determine the amount of the expense on the income statement?

b)      Are other close competitors also restructuring during this time period?

c)      Find the restructuring liability on the balance sheet, does the liability seem reasonable over time?

d)      Are there significant reversals of prior accruals? This might indicate shifting.

Walmart

Income Statement

For the year ended January 31, 2018

Walmart

Income Statement

For the year ended January 31, 2017

Details

2018

Details

2017

$

$

Total Revenue

$500,343,000

Total Revenue

$485,873,000

Cost of Revenue

$373,396,000

Cost of Revenue

$361,256,000

Gross Profit

$126,947,000

Gross Profit

$124,617,000

Sales, General and Admin.

$106,510,000

Sales, General and Admin.

$101,853,000

Operating Income

$20,437,000

Operating Income

$22,764,000

Add’l income/expense items

($2,984,000)

Add’l income/expense items

$100,000

Earnings Before Interest and Tax

$17,453,000

Earnings Before Interest and Tax

$22,864,000

Interest Expense

$2,330,000

Interest Expense

$2,367,000

Earnings Before Tax

$15,123,000

Earnings Before Tax

$20,497,000

Income Tax

$4,600,000

Income Tax

$6,204,000

Minority Interest

($661,000)

Minority Interest

($650,000)

Net Income-Cont. Operations

$9,862,000

Net Income-Cont. Operations

$13,643,000

Net Income-

$9,862,000

Net Income-

$13,643,000

Net Income-Applicable to Common Shareholders

$9,862,000

Net Income-Applicable to Common Shareholders

$13,643,000

Explanation / Answer

Company has redeemed it's owner's equity in 2017 by $4000 & in 2018 by $1000 in 2018

ans b

As per given information it can be clearly understaandable that it's competetor company had also restructured it's debt capital during the year 2018.

ans c

And d

Yes there is a reversal amount of $ 29,84,000 being made in the year 2018. which is a significant amount of reversal being made during the year.


Yes, Company had a restructuring its financial during the year of 2017. Company has reduced its long term debt in 2017 by $914000 USD and again increase by $286000.

Company has redeemed it's owner's equity in 2017 by $4000 & in 2018 by $1000 in 2018

Walmart Walmart Target Target Cost of Revenue $      373,396,000 $      361,256,000 $      51,125,000 $      49,145,000 Sales, General and Admin. $      106,510,000 $      101,853,000 $      14,248,000 $      13,356,000 Add’l income/expense items $         (2,984,000) $              100,000 $                       -   $                       -   Interest Expense $           2,330,000 $           2,367,000 $            666,000 $         1,004,000 Total Operating Expenses $      479,252,000 $      465,576,000 $      66,039,000 $      63,505,000 Tax Expenses $           4,600,000 $           6,204,000 $            718,000 $         1,296,000 Total Expenses $      483,852,000 $      471,780,000 $      66,757,000 $      64,801,000

ans b

As per given information it can be clearly understaandable that it's competetor company had also restructured it's debt capital during the year 2018.

ans c

Yes, Below liability has been restructured during the year 2018 2017 Long-Term Debt                              286,000                             (914,000) Common Stocks                                (1,000)                                (4,000)

And d

Yes there is a reversal amount of $ 29,84,000 being made in the year 2018. which is a significant amount of reversal being made during the year.