Sarbanes-Oxley

Wal-Mart 2011 annual financial statement

(1) Current Ratios = Total Current Assets ÷ Total Current Liabilities

CR = CA ÷ CL

CR=180,663 ÷ 58,484

CR = 3.1

(2) Quick Ratios = Current Assets - Inventories ÷ Total Current Liabilities

QR = CA - I ÷ CL

QR = 180,663 - 36,318 ÷ 58,484

QR = 2.5

(3) Quick Assets = Total Current Assets - Inventory

QA = CA - I

QA = 180,663 - 36,318

QA = 144,345

(4) Inventory Turnover Ratio = Net Sales ÷ Inventories

ITO = NS - I

ITO = 418,952 ÷ 36,318

ITO = 11.5

(5) Profit Martin = Net Profit ÷ Net Sales ×100

PM = NP ÷ NS × 100

PM =16,993 ÷ 418,952 ×100

PM = 4.05607

(6) Return On Equity = Net Profit ÷ Net Worth

ROE = 16,993 ÷ 68,542

ROE = NP ÷ NW

ROE = 0.2479209

(7) Return On Assets = Net Profit ÷ Total Current Assets ×100

ROA = NP ÷ CA

ROA = 16,993 ÷ 180,663

ROA =0.0940591

(8) Assets Turnover = Sales Revenue ÷ Total Current Asset

ATO = SR ÷ CA

ATO = 421,849 ÷ 180,663

ATO = 2.335

(9) Debt to Total Asset = Total Debt ÷ Total Assets

DTA = TD ÷ TA

DTA = 1,928 ÷ 180,663

DTA = 0.01

(10) Account Receivable Turnover = Net Credit Sale ÷ Average Trade Debtor

ART = NCS ÷ ATD

ART = 418952 ÷ 5098

ART = 82.179