Walmart Financial Performance Analysis

Running head: ACCOUNTING CONTROLLERSHIP
Accounting Controllership
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Author’s Note

1ACCOUNTING CONTROLLERSHIP
For this study, Wal-Mart has been selected.
Date of 8K, 10K and 10Q fillings of Wal-Mart are October 18 2017, 31 March 2017 and
January 02 2017 respectively (walmart.com, 2017).
The fiscal year end of Wal-Mart is 31 January 2017.
Particulars 2017 2016
Current Ratio 0.86 0.93
Return on Asset (ROA) 7.2% 7.5%
Return on Equity (ROE) 17.23% 18.15%
As per the current ratio of Wal-Mart, liquidity position decreased in 2017 as compared to
2016. The same trend can be seen for Return on Assets as it has also decreased in 2017 from
2016. Return on equity also decreased in 2017. It implies that the financial position of Wal-Mart
in 2017 has not been at its best (walmart.com, 2017).
Particulars 2017 2016
Gross Profit Margin 24.9% 24.6%
From the above table, it can be seen that the gross profit margin of Wal-Mart has
increased in 2017 as compared to 2016. This has increased due to the effect of increase in both
total revenue and net sales of the company (walmart.com, 2017).
Particulars 2017 2016
Long-Term Debt $ 36,015 $ 38,214