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Type of paperEssay (Any Type)

Type of paperEssay (Any Type)

  • Type of paperEssay (Any Type)
  • SubjectAccounting
  • Number of pages1
  • Format of citationNot Applicable
  • Number of cited resources0
  • Type of serviceWriting

Sears Holding Corporation (NASDAQ: SHLD) has been closing many of its Kmart and Sears stores during 2016 and 2017. The stores it is closing have not been profitable for Sears and it is looking to improve profitability with the store closures. Sears’ fiscal year-end is the Saturday closest to January 31. Below are its statement of cash flows for the most recent three years. (Statements have been condensed and adapted for educational use.) In January 2017, Sears sold its Craftsman brand for $900 million to Black & Decker, the manufacturer of power tools and accessories. That same month, a hedge fund affiliated with the CEO of Sears loaned Sears $500 million. Sears also has plans to sell about $1 billion of real estate assets in 2017. Discussion Questions – Using its statements of cash flows, answer the following questions about Sears. 1. Why do you think Sears has a year-end around January 31, rather than using a calendar year-end of December 31? 2. What do you notice about the company′s net income over the past 3 years? 3. Over the past 3 years, has Sears generated cash from its primary business operations? If not, where has their cash come from? 4. Describe what investing activities Sears has been involved in over the past three years based off the company′s cash flow statements. Are investing activities an overall source or use of funds for Sears? What does this imply? 5. What category of activity on the statement of cash flows would the sale of the Craftsman brand be considered for 2017 6. What category of activity on the statement of cash flows would the loan from the hedge fund be considered for 2017? 7. What category of activity on the statement of cash flows would the sale of Sears real estate holdings be considered for 2017? 8. After analyzing the company′s cash flow statement, what is your impression of the company′s future?

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