depot office and walmart
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8/7/2019 DEPOT OFFICE AND WALMART
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Group E Thuy DAO Thi ThanhChau NGO Huynh MinhHuy THAI Nhat Ngoc TRAN Doan Bao
Group E Thuy DAO Thi ThanhChau NGO Huynh MinhHuy THAI Nhat Ngoc TRAN Doan Bao
Instructor: Dr. Hien Van TranInstructor: Dr. Hien Van Tran
VSVS
8/7/2019 DEPOT OFFICE AND WALMART
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ContentContent
WAL MART and Office DEPOT
A. Non-financial points:Strategic plan
Businesss division
Capital ResourcesMerchandise
B. Financial points
C. Accounting standards/ procedures
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Strategic plan and BusinessDivisionStrategic plan and BusinessDivision
VSVS
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Strategic planStrategic plan
OFFICEDEPOT
INTEGRITY,INNOVATION,INCLUSION,
CUSTOMERFOCUS,
ACCOUNTABILITYACCOUNTABILITY
³CREATING AWORLD FOR
POSSIBILITIES OFNEW BUSINESS´
CHANNEL: 42COUNTRIES
MERCHANDISING:OFFICE
PRODUCTSAND SERVICES
SHAREDLEADERSHIP
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WALWAL--MARTMART
BUILDING SMILESBUILDING SMILESTODAY ANDTODAY ANDTOMORROWTOMORROW
³LOW PRICE³LOW PRICEEVERYDAY´EVERYDAY´
OPERATING INOPERATING IN 1515COUNTRIESCOUNTRIES
85
85INTERNATIONALINTERNATIONAL
STORES,STORES,PRODUCTS ¡ ROMPRODUCTS ¡ ROM
70 COUNTRIES70 COUNTRIES
MERC
HANDISING:MERC
HANDISING:HEALTHCARE,HEALTHCARE,ELECTRONICS,ELECTRONICS,
¡ OODS, APPAREL,¡
OODS, APPAREL,SHOES, GLASSESSHOES, GLASSES
¡ RAME¡ RAME
DIVISIONALDIVISIONALSTRUCTURESTRUCTURE
Strategic planStrategic plan
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North american
r etail
North american
businesssolutions
Inter national
Business divisionBusiness division
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Wal-mart stor es Sam's club Inter national
Business divisionBusiness division
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CAPITAL RESOURCES ANDMERCHANDISECAPITAL RESOURCES ANDMERCHANDISE
VSVS
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CAPITAL RESOURCES ± OFFICE
DEPOT
CAPITAL RESOURCES ± OFFICE
DEPOT
Financing activities
Investing activities
Oper ating activities
No paid cash
dividend
Contr actualobligation
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Capital resources ± WalmartCapital resources ± Walmart
Paid dividend
Contr actualobligation
Oper ating activities
Futur e expansion
Financing activities
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Merchandise ± Office DepotMerchandise ± Office Depot
�Office
Products
� Example: office supplies, computer supplies,
business machines
� Private br and products and services
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Merchandise ± wal-martMerchandise ± wal-mart
� Wal-Mart Discount Stor e:
� The General Merchandise
� Private-label Store Brands
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Merchandise ± wal-martMerchandise ± wal-mart
� SAM µS CLUB:
� Brand Name Merchandise� Private-label Items
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Liquidity ratiosLiquidity ratios
Wal-Mart Office Depot
Curr ent r atio .9 . 6
Quick r atio .24 .64
Curr ent r atio = Curr ent Assets / Curr ent Liabilities
Quick r atio = (Curr ent Assets ± Inventories) / Curr ent Liabilities
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Activity ratiosActivity ratios
Wal-Mart Office Depot
AR Tur nover r atio 42. 6 .
Assets Tur nover r atio 2.42 2.3
Assets Tur nover r atio = Sales / Aver age Total Assets
AR Tur nover r atio = Sales / Aver age AR
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Profitability ratiosProfitability ratiosWal-Mart Office Depot
ROA . 9 .
Profit mar gin . 36 . 34
ROA = Net Income / Aver age Total Assets
Profit mar gin = Net income / Sales
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Capital structure ratiosCapital structure ratios
Wal-Mart Office Depot
Debt to Equity Ratio .6 . 2
Debt to Equity Ratio = Total Liabilities / Total Stockholders' Equity
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Accounting standardAccounting standard
WAL MART and Office DEPOT: financial statement is made in
accor dance with US GAAP (United
State Gener al Accepted Accounting
Principle)
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Consolidation methodConsolidation method
The Company Head Office Subsidiaries
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Consolidation methodConsolidation method
WAL MART:
� The company in Ar gentina, Br azil,
China, Ger many, Japan, Mexico,
South Africa and United Kingdom used
accounting period at 31 Dec.
� The company in Canada and Puerto
Rico has accounting period at 31 Jan.
need to be converted when
consolidated.
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Consolidation methodConsolidation method
OfficeDEPOT
All of subsidiaries in countries must be
consolidated.
Fiscal year must be 52 or 53 weeks ending
on the last Satur day of December.
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Inventory systemInventory system
WAL MART� Merchandise in USA is calculated
based on the LIFO basic.
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Depreciation and amortizationDepreciation and amortization
WAL MARTDepr eciation of Fixed Asset ar e calculated
based on str aight line method.
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Depreciation and amortizationDepreciation and amortization
Office DEPOTDepr eciation of Fixed Asset ar e calculate
based on str aight line method.
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Depreciation and amortizationDepreciation and amortization
Office DepotThe useful lif e of property and land is
estimated:
Kind of Fixed
Asset
Useful life
Building and
improvement
15-30 years
Fixtur e and
equipment
3-10 years
Computer Softwar e 3-5 years
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ReferencesReferences
� Accounting concepts and principles, Tenth Edition, W. Steve Albr echt/
Earl K.Stice/ James D. Stice/ Monte R.Swain, Thomson Souther n West
� Walmart Homepage,
http://www.walmart.com/?adid=1500000000000006858130
� Walmart 5-year financial summary,
http://cdn.walmartstor es.com/sites/AnnualReport/2010/PDF/02_ WMT%2
02010_ FiveYear%20Summary.pdf
� Office depot Annual Report 2006,
http://216.139.227.101/inter active/odp2006/
� Office Depot hom page, http://investor.officedepot.com/phoenix.zhtml?c=94746&p=irol-
r eportsannual
� Annual r eport analysis, Copyright 2000-2003 Bob Adams,
http://www.bivio.com/crowriver/files/Webpages/12AnalyzingAnnualRepor
ts.pdf
� The Or ganizational Structur e of Starbucks, Unilever , and Wal-Mart,
Jaimelynn Hitt, http://www.associatedcontent.com/article/782963/the_or ganizational_str
uctur e_of_starbucks_pg5.html?cat=3
� Office Depot Products, http://www.r eginalewis.com/category/shopping/
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GROUP EGROUP E
THANK YOU!
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