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Two-Year-Ahead Forecasting of Financial Statements Assume the following are the

ID: 2754489 • Letter: T

Question

Two-Year-Ahead Forecasting of Financial Statements
Assume the following are the financial statements of Target Corp.

Forecast Target's fiscal year ended 2012 and 2013 income statements. Use the same forecasting assumptions for both years.

Assume no change for net interest expense.

We forecast Target's financials using the following forecast assumptions for both years:

* Note the distinction between sales and credit card revenues.

Instructions: Round answers to the nearest whole number. Do not use negative numbers with answers.

NOTE: Do not adjust net interest expense after "plug" is computed in forecasted balance sheet below. Assume net interest expense will not change.

Consolidated Statements of Operations For fiscal year ended (millions) Jan. 29, 2011 Jan. 30, 2010 Sales $66,786 $63,435 Credit card revenues 1,604 1,922 Total revenues 68,390 65,357 Cost of sales 46,725 44,062 Selling, general and administrative expenses 13,469 13,078 Credit card expenses 860 1,521 Depreciation and amortization 2,084 2,023 Earnings before interest expense and income taxes 5,252 4,673 Net interest expense Nonrecourse debt collateralized by credit card receivables 83 97 Other interest expense 677 707 Interest income (3) (3) Net interest expense 757 801 Earnings before income taxes 4,495 3,872 Provision for income taxes 1,575 1,384 Net earnings $2,920 $2,488

Explanation / Answer

For fiscal year ended (millions)

Jan. 29, 2011

2012 Est.

2013 Est.

Sales

$66,786

$70,125

$73,632

Credit card revenues

1,604

$1,684

$1,768

Total revenues

68,390

$71,810

$75,400

Cost of sales

46,725

$49,088

$51,542

Selling, general and administrative expenses

13,469

$14,165

$14,874

Credit card expenses

860

$903

$948

Depreciation and amortization

2,084

$2,149

$2,149

Earnings before interest expense and income taxes

5,252

$5,505

$5,888

Net interest expense

Nonrecourse debt collaterized by credit card receivables

83

$83

$83

Other interest expense

677

$677

$677

Interest income

3

$3

$3

Net interest expense

757

$757

$757

Earnings before income taxes

4,495

$4,748

$5,131

Provisions for income taxes

1,575

$1,662

$1,796

Net earnings

$2,920

$3,086

$3,335

For fiscal year ended (millions)

Jan. 29, 2011

2012 Est.

2013 Est.

Sales

$66,786

$70,125

$73,632

Credit card revenues

1,604

$1,684

$1,768

Total revenues

68,390

$71,810

$75,400

Cost of sales

46,725

$49,088

$51,542

Selling, general and administrative expenses

13,469

$14,165

$14,874

Credit card expenses

860

$903

$948

Depreciation and amortization

2,084

$2,149

$2,149

Earnings before interest expense and income taxes

5,252

$5,505

$5,888

Net interest expense

Nonrecourse debt collaterized by credit card receivables

83

$83

$83

Other interest expense

677

$677

$677

Interest income

3

$3

$3

Net interest expense

757

$757

$757

Earnings before income taxes

4,495

$4,748

$5,131

Provisions for income taxes

1,575

$1,662

$1,796

Net earnings

$2,920

$3,086

$3,335