FINANCIAL REPORTING DOCUMENTS

Financial Reporting Documents

Financial Reporting Documents

Introduction

Wal-Mart (Wal-Mart) is the largest retailer in the world. In late January 2008 when the company operated 971 discount stores, Supercenters 2447, 591 Sam's Clubs and 132 Neighborhood Markets in the U.S.. Wal-Mart also operates several international markets, but these are the United Kingdom, Canada, Japan, Mexico, Brazil and China. (Anonymous 2004) to the company a series of retail products and services at low prices. This product range includes both national and private label manufacturers. These distribution centers serve primarily the operating segment called Wal-Mart. In addition, these centers are also distributing supplies Sam Club perishable items, jewelry, tires, and the product is returned. (Bianco, 2003)

Discussion

The results of linkage analysis are presented after a general review of the company and industry. After presenting the results of linkage analysis, the effects of methods of disclosure and accounting used by the company on the conclusions to be drawn from the results of the analysis of the relationship are discussed. Finally, conclusions are drawn regarding regarding the strengths and weaknesses of the finance company from the perspective of potential investors and potential lenders.

Wal Mart Stores, the world's largest retailer, operates a chain of discount stores increased retail in 49 of the 50 states of the United States (Tucker, 1994b, p. 1653). The continued rapid growth strategy the company is a major factor in the continued growth of demand for the company because the company's reputation for fair dealing and low prices precedes their entry into new markets.

Wal-Mart Stores (63.8% of Revenue)

4304 Wal-Mart stores in the same internal name represented more than $ 300 billion company's revenues during fiscal 2010, which was an increase of 0.9% of sales in 2009. This moderate growth is different from the 0.7% decline in comparable store sales in the store suffered in 2010. Wal-Mart accused the slow growth in comparable store sales to decline in consumer spending, especially in the categories of clothing, as well as cannibalization caused by the expansion of new stores. For example, if Wal-Mart builds a store relatively close to an existing warehouse, the new store could bring customers the old store (one reason might be convenience) making it difficult comparable store sales - this is cannibalization. Wal-Mart won 51% of their revenue from food sales in 2010, with sales of entertainment, electronics, toys and a distant second with 13% of revenue from Wal-Mart. The company plans to open 145 to 160 new stores in 2011. Wal-Mart come in one of three traditional formats:

Supercenters average about 185,000 square feet in size and carry general merchandise and supermarket. Wal-Mart operated 2,747 supercenters by the end of 2010, an additional 135 sites from 2009, which were mainly conversions Wal-Mart Stores discount.

Discount stores average approximately 108,000 square feet in size and have a wide assortment of general merchandise, but a limited range of foodstuffs. Wal-Mart operates 803 discount stores at the end of 2009.

stores are usually around 42. 000 square feet in size and have a limited ...