Analysis Of Walmart

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The following report contains an analysis with an overview of Wal-Mart Inc. and it’s financial statements. Wal-Mart, one of the biggest corporations and the largest employer in the world, has used exceptional ways of generating revenue and systems of tracking inventory, two very distinct characteristics of the company, while still maintaining a powerful imagine over all these years. I. Inventory In order to track such a large amount of inventory, Wal-Mart has employed the perpetual inventory system. This type of system consists of constantly recording the purchase and sale of products in the inventory and cost of goods sold accounts. In the year 2011, Wal-Mart's inventory totaled $36,437. In the following year, the company’s inventory increased to $40,714. And, in 2013 the inventory amounted to $43,893. Since Wal-Mart Inc. consists of three different operating divisions; Wal-Mart Stores US, Wal-Mart International, and Sam’s Club, each division has its own method of inventory that they follow. The inventory method that Wal-Mart employed in the US is LIFO or Last in, First Out, which consists of the latest, or newest inventory to be sold first. The company also states that it evaluates its inventory based on the retail method of accounting, by considering the lower of cost or market. Walmart International however, has employed the First In, First Out or FIFO method, where the inventory that has been developed first, is therefore sold first, and Sam’s Club employed the Weighted Average Cost method using LIFO. In terms of LIFO reserve, Wal-Mart clearly states that its inventories which are valued at the LIFO method, ”approximate those inventories as if they were valued at FIFO.” as of January 31, 2013 and 2012. In order to analyz... ... middle of paper ... ...nner. This makes the company very stable in the eyes of the investors. Most importantly, this company has an incredible power of returning capital and contributing to its shareholders. In the past few years, the company has increased its cash flows from operations, from $16,933 (2011), $16,387(2012) up to $17,756 (2013) . It also contributed about $5.4 billion of dividends, which has increased within the past few years (2012 - $5.0B, 2011- $4.4B). In terms of its competitors, Wal-Mart’s market capitalization was about $230 billion, whereas Costo stood at about $45 billion, and Target at about $39 billion (Ycharts.com), making Wal-Mart the strongest player of all. Tables - One was the finance activity that is on the cash flow statement. The other table was the average life of ppe and I believe the last one was there long term debt and how they were going to pay it

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