All accounting instructionsWeek 2SEC 10K Assignment The Bal.docx

All accounting instructions
Week 2/SEC 10K Assignment The Balance Sheet and Credit
Risk Analysis
Credit risk encompasses a company’s ability to meet its
obligations as they arise as well as a long-run ability to pay its
debt. A company may be profitable but yet face bankruptcy if it
is unable to pay its liabilities on time. Companies with large
amounts of debt have greater credit risk because of an increased
vulnerability to increases in interest rates and declines in
profitability.
In this assignment, you will answer questions about your
company’s classified balance sheet and conduct a ratio analysis
to evaluate the company’s liquidity and solvency. A financial
ratio expresses the relationship of one amount to another and
enables analysts to quickly assess a company’s financial
strength, profitability, or other aspects of its financial activities.
Requirements
In the first section, define liabilities and describe how liabilities
are classified as current and long-term (give examples). Also
define liquidity and solvency as it relates to the company’s
debt-paying ability. What does your company call its ‘Balance
Sheet’?
In the second section, define working capital, the current ratio,
and the debt ratio, three frequently used ratios to assess credit
risk (described in LEO’s online text or any principles of
accounting text). Identify which are a measure of liquidity and
which are a measure of solvency. Indicate how the ratio is
interpreted. Is an increasing or decreasing ratio a favorable
trend? Conduct online research to provide a ratio level (or
range) that is considered acceptable for the current and debt
ratio (technically, working capital is not a ratio so an average
isn’t meaningful). If you can find information on acceptable

ranges for the current ratio and debt ratio for your company’s
industry, include that in your discussion. Numbers and ratios
are more meaningful when considered relative to a benchmark.
Benchmarks can be the company’s past performance, a similar
company’s performance, an industry average, or a rule-of-
thumb. For instance, for decades, a current ratio of 2 to 1 was
considered satisfactory.
In the third section, prepare a table giving the dollar amount of
current and long-term liabilities for the most recent year and the
previous year. Either in the same table or a new table report the
results of a ratio analysis. Calculate working capital, current
ratio, and the debt ratio for the current year and the past year
(show your calculations). Indicate whether the ratios are
improving or deteriorating. If you find a relevant benchmark
(industry average or rule-of-thumb), comment on your
company’s performance relative to the benchmark.
Finally, in the fourth section briefly summarize results of any or
all of the following: 1) an internet search for articles on recent
events that may affect your company’s debt paying ability, 2) an
internet search for financial analysts’ assessment of the
company’s credit risk and or 3) management’s view of the
company’s current debt-paying ability as found in the
Management Discussion and Analysis (MD&A) section of the
annual report. Either in this section or a conclusion paragraph,
briefly summarize the results of your credit analysis by
commenting on your company’s weakening or stronger financial
position (i.e. liquidity and solvency).
Technical requirements same as for the first paper. Business
report, single-spaced, use headings, should be over one page;
limit to two pages, cite references and provide reference list.
Make a table in Word (or Excel and copy into Word) as
mentioned in the third section and provide appropriate and
column and row labels.
SEC 10K Week 3 – The Income Statement and Profitability
The notes to the financial statements are integral part of the
company’s financial report. Read the Notes to the Financial

Statements (FS) for your SEC 10-K company. These "notes" are
displayed after the financial statements.
1.
2. 3.
4. 5.
Note 1 includes accounting information. What is the fiscal year
for your SEC 10-K Company? This may be June 30 each year,
or it may be the Sunday closest to the last day of January, or
some other description. Inventory: How is Inventory described
for your SEC 10-K company? LIFO, FIFO, and/or average cost?
Relate your answer to topics in our course. Income Statement:
Is it a single-step or multi-step income statement? A multi-step
statement (also called a classified income statement) reports
levels of income (gross profit, operating income, net income).
Define gross profit, operating income, and net income. Why are
the levels of income important to financial statement users? A
single- step statement reports revenues minus expenses and
doesn’t highlight gross profit. Gross profit must be calculated
by the user. Summarize management’s discussion of the
company’s performance in the MD&A section of the annual
report. Calculate the Gross Profit and Gross Profit Percentage
(Gross Profit/Sales) for this year and last year, creating a small
table, such as the following:
This Year
Last Year
Net Sales
$1,200
$1,400
Cost of Goods Sold
800

1,200
Gross Profit
400
200
Gross Profit Percentage
33%
14%
In the above example above, sales decreased, gross profit
increased, and the gross profit percentage increased. Therefore,
sales are more profitable. The company made 33 cents of gross
profit on every dollar of sales this year, but only 14 cents of
gross profit on every dollar of sales last year. Sales decreased,
but sales are actually generating more profit overall, both as an
absolute dollar value and as a percentage.
Be sure to use good form - $ signs for the first number in a
column and use commas to separate thousands. You may drop
off zeros similar to the way your company does in its financial
statements but be sure to indicate that the numbers are in
thousands (three zeros omitted) or millions (six zeros omitted).
SEC10K Project Week 4 – Liquidity II
This week’s SEC 10K project will look more in-depth at
liquidity. In a previous assignment, you calculated the current
ratio. A similar ratio, but more stringent measure of a
company’s ability to pay currently maturing debt or generate
cash for operations, is the quick ratio (also called the acid-test
ratio):
Quick Ratio = Quick Assets Current Liabilities
Quick assets include cash, short-term investments in marketable
securities, and net accounts receivable. Notice that the quick

ratio excludes inventory and prepaid expenses in the numerator.
Quick assets are those that will generate cash for the company
more quickly. Inventory is two-steps away from being cash;
first it must be sold and then the accounts receivable must be
collected. Prepaid expenses do not generate cash since the
account represents cash paid in advance for rent, insurance, etc.
If quick assets exceed current liabilities, the quick ratio
indicates the number of times the company can pay its currently
maturing debt. A quick ratio of 1.5 means that the company can
cover its current liabilities one and a half times or pay all of its
current liabilities and still have quick assets remain. If quick
assets are less than current liabilities, the company can only
cover a portion of its current liabilities. For example, a quick
ratio of 0.88 means the company can pay 88% of its liabilities.
One explanation for an increasing current ratio (normally a
favorable trend) and a decreasing quick ratio (unfavorable
trend) is that inventories are growing which could be a signal
that the company is having trouble selling its inventory. If the
company is having trouble collecting accounts receivables both
the current ratio and the quick ratio will be higher since both
include receivables in the numerator, but the company may not
be in a good position to pay current liabilities. This suggests
that interpreting the results of ratios requires judgment. Also, it
illustrates that looking at one ratio in isolation is rarely useful.
Turnover ratios also provide information on liquidity. The faster
a company can ‘turn over’ its accounts receivable (i.e. the
number of times it collect accounts receivable in a year) and
inventory (i.e. sell inventory) the better its liquidity.
Accounts Receivable Turnover = Net Credit Sales (if credit
sales not available, use net sales) Average Accounts Receivable,
net
Average accounts receivable = Beginning Accounts Receivable*
+ Ending Accounts Receivable 2
*This year’s beginning balance of accounts receivable is last
year’s ending balance.
Inventory Turnover = Cost of Goods Sold Average Inventory

Average Inventory = (Beginning Inventory + Ending Inventory)
÷ 2
SEC10K Project Week 4 – Liquidity page 2
For both ratios, an increasing turnover is favorable.
Dividing the turnover ratios into 365, gives an indication of the
number of days the receivables are outstanding and the average
age of inventory:
Age of receivables = 365/Accounts Receivable turnover
Average age of inventory = 365/Inventory Turnover
Lower is better for both of these ratios. The longer receivables
are outstanding the higher the likelihood of uncollectability.
The longer inventory remains unsold the greater its
susceptibility for spoilage or obsolescence.
Keep in mind, the results of these ratios are industry specific.
For instance, auto manufacturers will turn over their inventory
slower than a grocery store. Compare a company’s ratio to its
previous year’s ratios or to an industry average rather than
comparing to a company’s ratios from another industry (this
applies to any ratio, not just for liquidity).
A signal that a company is having liquidity problems is
receivables and inventory growing faster than sales. To
calculate the percentage increase or decrease in a financial
statement number
% change = This year’s number – 1 x 100 Last year’s number
For example, last year’s net sales = $125,000 and this year’s net
sales = $130,000:
%changeinsales=$130,000 -1 x100 =(1.04–
1)x100=0.04x100=4%increase $125,000
If last year’s net sales = $125,000 and this year’s net sales =
$120,000 (sales decreased):
% change in sales = $120,000 -1 x 100 = (0.96 – 1) x 100 =
(0.04) x 100 = 4% decrease $125,000
Do this for net sales, accounts receivable, and inventory to
determine if accounts receivables and inventories are growing
faster than sales.

SEC10K Project Week 4 – Liquidity page 3
Required:
a. Calculate the current ratio, quick ratio, accounts receivable
and inventory turnover ratios, the age of receivables and
inventory for this year and last year. Make a table for the
results and indicate whether the changes are favorable or
unfavorable. Since your current SEC 10K report may not have
the beginning balances for inventory or accounts receivable to
calculate averages for the previous year, you may substitute the
ending balance for the average for the previous year only.
b. Calculate the percentage change in sales, accounts receivable,
and inventory from the previous to the current year. Are sales
increasing faster than accounts receivable and inventory? Or are
accounts receivable and inventory growing faster than sales?
Make a table for the results (either the same table as above or in
a separate table).
d. Comment on the company’s liquidity, taking into account all
of the ratios. For instance, is the current ratio increasing while
the quick ratio is decreasing? Or are both increasing or both
decreasing? Remember if current ratio is increasing and quick
ratio is decreasing it could suggest the current ratio is of poor
quality due to growing inventories. Are sales growing faster or
slower than accounts receivable and inventory? Draw an overall
conclusion and in a few sentences support your conclusion with
the result of the analysis. If the results are mixed, it is okay to
say so.
For all three parts, show your calculations either in the main
table or in a separate exhibit.
SEC 10K Fixed Assets and Intangibles
Report the required ratios or dollar amounts for items 1, 2, and
3 in a table and answer the remainder of the questions in
narrative form (single-space with section headings, extra space
between sections).
1. Report the dollar amount of PPE, net for the most recent and
previous fiscal year. Calculate PP&E as a percentage of total

assets for your company ($PPE/$Total Assets) for the most
recent and previous fiscal year.
2. Calculate the Asset Turnover Ratio (net sales divided by
average total assets) for the most recent year and the previous
year. What does the asset turnover ratio attempt to measure?
(see our online text or search the internet for a proper
interpretation of the asset turnover ratio). Interpret the ratio for
your company and indicate whether it improved or declined.
3. Has your company acquired or sold long-term assets during
the past year? Indicate the amount of cash received or paid for
transactions. Look over the footnotes to the financial statements
or the investing section of the statement of cash flows to answer
the question. Indicate where you found the information. See
example for Shoe Carnival below.
4. What depreciation method (or methods) does your company
use? Where did you find this information?
5. What intangibles assets does your company include in the
balance sheet? What method of amortization does the company
use for intangibles? (the straight-line method is typical, but not
the only option). Are all of the reported intangibles amortized?
If no, why not? What intangible assets might your company
have that are not reported (e.g. trademarks, patents,
copyrights)? Remember, accounting rules require immediate
expensing of internally developed intangibles instead of
capitalizing so many companies’ balance sheets do not report
these sometimes very valuable assets.
As an example, Shoe Carnival’s Balance Sheet does not report a
separate line item for intangibles and does not indicate that
intangibles are included in ‘Other assets’ on the balance sheet,
yet in an overview of the company’s business, management lists
multiple trademarks (brand names) that the company owns and
describes them as ‘valuable’.
The following text appeared in the Management Discussion and
Analysis Section of Shoe Carnival’s annual report:

The SEC 10K Presentation
The purpose of this assignment is to provide experience in
preparing a business presentation.
Post your presentation on the designated discussion thread
during Week 6. Your presentation should contain the following:
An introduction with general information about the company on
one slide (include your name)
A summary of each week's analysis on one slide for each
assignment: your assessment of credit risk, profitability, in-
depth liquidity, fixed assets and intangibles
A conclusion slide
A slide with your list of references
Thus, seven slides total will be sufficient; but no more than ten
slides if you want to expand on any of the above.
You can organize your presentation however you choose, but
use bullet points and tables to convey your findings; copying
and pasting large swathes of your paper into the slides is not a
best practice for preparing a presentation. Select a professional-
looking, not-too-busy design for the background.
https://www.sec.gov/Archives/edgar/data/829224/000082922416
000083/0000829224-16-000083-index.htm
https://www.sec.gov/Archives/edgar/data/829224/000082922416
000083/sbux-1022016x10xk.htm
CASE: Culture Clashes Make Change Difficult at SAP
Software giant SAP is based in Germany and is seeking to
develop more efficient global operations. At
the beginning of this decade, about two-thirds of its managers
were German, and most key projects

were led from its headquarters in Walldorf, Germany. The
company’s leaders hoped SAP could become
more agile and creative by bringing in a more diverse group of
employees and sharing responsibility.
Unlike the more typical route to globalization by setting up
sales offices and manufacturing facilities,
SAP introduced change from the top down. The company made
English its official language, even for
meetings at headquarters. It hired foreign managers, making
them half of the company’s top
management. It placed product development under the
leadership of Shai Agassi, based in Palo Alto,
California. Agassi was charged with overseeing development
groups in eight centers around the world.
One objective for the globalized SAP was to develop and
implement software much faster. The process
of creating a new program at SAP had been taking at least a
year, as programmers in Walldorf carefully
worked out each problem. The resulting programs were complex
and difficult to install and didn’t work
well with other companies’ products. At the same time, the
Internet was making customers’ software
more interconnected and increasing the pace of change. To keep
up, SAP would have to change as well.

SAP hired programmers in India and China, as well as in
Germany and the United States. German
programmers focused on the coding associated with the
software’s main tasks, American employees
more often addressed programming that affects the user’s
experience, and Indian programmers worked
on updating and fixing the code in older programs. Some human
resource functions were outsourced to
Prague, in Eastern Europe.
The changes frightened many of the German employees, who
worried they would lose their jobs and the
company would lose its reputation for quality. Agassi assigned
a group of 10 software developers to
create 100 programs for analyzing data such as defects in parts.
Their deadline: just 12 weeks. The
developers first insisted the task was impossible, but when
Agassi wouldn’t back down, they found a
way to meet the deadline by writing a program that would write
other programs. Still, they worried that
working so fast would ultimately lead to problems with quality.
Employees in Germany complained about the move away from
“good, old German engineering” and the
requirement that they speak English in meetings. They criticized
the “Americanization of SAP.”

Eventually, they rallied enough support to form a workers’
council, similar to a union, to help workers
find other jobs at SAP when positions were moved to other
countries. So far, though, the company has
avoided layoffs at headquarters—in fact, it has hired
programmers.
Personnel director Klaus Heinrich guided American executives
in working with engineers in each
country. For example, he urged them to manage German
workers by making a good impression with
hard work and quality. Managers learned to give German
employees plenty of leeway and give Indian
employees plenty of attention. Still, Agassi, the U.S.-based head
of product development, resigned out
of frustration with the level of conflict.
SOURCE: Based on Phred Dvorak and Leila Abboud, “SAP’s
Plan to Globalize Hits Cultural Barriers,” Wall
Street Journal, May 11, 2007, http://online.wsj.com.
Questions
1. In your opinion, what aspects of the changes at SAP would be
most difficult for the German

employees? Which would be most difficult for the SAP
employees in other countries?
2. What HRM activities or functions were affected by the
changes described in this case?
3. Imagine you are an HR consultant called in to advise the
leadership at SAP. Suggest a few ways the
company can overcome cultural barriers that are affecting its
efforts to become more creative and agile.
SEC 10k assignment 1
Genevieve Strobel
Why I Chose Starbucks
To begin with, I chose Starbucks because I am a customer of
theirs. I am impressed with their products and service. I have
always received excellent service from every barista. I would
not mind being a barista there myself. I have heard that
Starbucks is a wonderful company to work for from several of
their employees. I used to go to a weekly meet up at a
Starbucks, the meet up was for mothers and babies. The staff
was always very friendly and accommodating to us. I enjoy
Starbucks coffee, cups and mugs. I purchase Starbucks coffee to
use in my home as well. Also in my home we use Starbucks
mugs and to go thermal containers on almost a daily basis. My
mother and I would go to our local Starbucks for a coffee and a
cake, this was a special treat for me. When I was deployed we

used to receive care packages of Starbucks coffee, that we
would brew ourselves. This helped power me through long work
hours and sometimes over night shifts. It was also a reminder
that people back home care. I can also remember the moment I
got off the plane, from my deployment and into the airport
terminal and the next turn was a man playing somewhere over
the rainbow, and there was Starbucks in all its glory. I was
greeted so friendly and got myself a refreshing drink. It was a
welcome home present and literally my first taste of America
again. Having this luxury coffee holds a fold place in my heart
with many warm memories. I have a drink I order for every
season. I enjoy the products and I enjoy the excellent customer
service. I also know that Starbucks invests in their employees,
by paying for their first four-year degree. To me this speaks
volumes about the company. They want their employees to grow
and better themselves, even if it means they move on from the
company. This is an excellent example of leadership. To sum
up, I chose Starbucks because I truly enjoy their products as
well as their service, they are a company that has a sentimental
value to my life, and I believe they are a great example of
leadership in the corporate world.
Company Profile
Starbucks Corporation is the roaster, marketer and retailer of
specialty coffee in the world. The industry classification for the
company is restaurants, specialty eateries, . The primary
products by Starbucks Corp are specialty coffee. They sell a
variety of coffee and tea products. Starbucks sells goods and
services under brands including Teavana, Tazo and Seattle’s
Best Coffee. (Starbucks Corp. 2017) Its stores offer coffee and
tea beverages, packaged roasted whole bean and ground coffees,
single-serve and ready-to-drink coffee and tea products, juices,
and bottled water; an assortment of fresh food and snack
offerings; and various food products, such as pastries, breakfast
sandwiches, and lunch items, as well as beverage-making

equipment and accessories. In addition to the company also
licenses its trademarks through licensed stores, and grocery and
national foodservice accounts. It offers its products under the
Starbucks, Teavana, Tazo, Seattle’s Best Coffee, Evolution
Fresh, La Boulange, Ethos, Frappuccino, Starbucks Doubleshot,
Starbucks Refreshers, and Starbucks VIA brand names.
According to Starbucks.com, the company has more than 30
blends of premium coffee. They have hand crafted beverages
ranging from fresh brewed coffee, either hot or iced, to their
Frappuccino® coffee and non-coffee blended beverages,
Starbucks Refreshers® beverages, smoothies and teas. They
offer merchandise such as coffee and tea-brewing equipment,
Verismo® System by Starbucks, mugs and accessories,
packaged goods, books and gifts. In addition to their beverages
hey also sell fresh food. This includes baked pastries,
sandwiches, salads, oatmeal, yogurt parfaits and fruit cups.
Lastly, Starbucks also has ready to go drinks, these ae sold in
their stores and grocery stores. The list of these ready to drink
beverages includes Starbucks® bottled Frappuccino® coffee
drinks, Starbucks Discoveries® chilled cup coffees, Starbucks
Discoveries Iced Café Favorites®, Starbucks Iced Coffee,
Starbucks Doubleshot® espresso drinks, Starbucks Doubleshot®
Energy Coffee drinks; Starbucks Refreshers® beverages,
Evolution Fresh™ bottled juices, Tazo® bottled iced and juiced
teas.
According to Starbucks.com, company operates globally, the
company has more than 24,000 stores in 70 countries, believing
that their great coffee and genuine service transcends language.
The company operates in four segments: Americas; China/Asia
Pacific; Europe, Middle East, and Africa. Starbucks CEO,
president and director is Mr. Kevin R. Johnson. (SBUX Profile,
2017) Starbucks is currently number 131 in the current
Fortune 500 List.
Starbucks Corporation’s current stock price is $54.88 per share,
as of close 4:00pm on 27 October, 2017. The stock price per
share was previously slightly higher at $54.91 before the slight

drop before close. Earlier this summer the stock price was even
up to $63.88 per share. (SBUX, 2017)
Recent Events
Starbucks closes online store.
Very recently, just over a month ago actually, Starbucks closed
their online store. They did this to focus on more in person
experience. This is a bold move considering the day and age we
live in, where most other companies are moving towards an
online based ecommerce. Previously before the store closed
online you could purchase, mugs, tumblers, espresso machines
and other accessories online. Starbucks stated that customers
could still purchase these items, just in person at their local
stores now. They also went on to claim that they guarantee the
availability of these products in stores. The company
spokeswoman, Maggie Jantzen, said that this decision was a
part of simplifying Starbucks sales channels. “We’re continuing
to invest in amplifying Starbucks as a must-visit destination and
are looking across our portfolio to make disciplined, thoughtful
decisions,” Ms. Jantzen said. According to Starbucks chief
executive, Kevin Johnson, Starbucks’ most recent call about a
“seismic shift” in retailing. To survive, he said, merchants need
to create unique and immersive in-store experiences. Howard
Schultz, the chairman of Starbucks, said “Your product and
services, for the most part, cannot be available online and
cannot be available on Amazon.” Included in this, Starbucks
made their syrups unavailable for purchase. There were not sold
in stores, but customers could previously purchase them online.
Now to get your favorite specialty drink, customers have to go
to the store themselves. Other items such as coffee can still be
purchased from grocery stores. (Cowley, 2017)
Starbucks doubles down in China.
In a time when many America businesses are moving away
from China, Starbucks has been opening more than 500 stores

there a year. In Shanghai alone, there are already 600 stores.
Starbucks chairman, Howard Schultz says, when people ask me
how much can you really grow in China, I don’t really know
what the answer is, but I do believe it’s going to be larger than
the U.S.” Starbucks has a 20-year history doing business in
China. The company invests in China, pays higher wages, and
offers ownership benefit to Chinese workers. (Sorkin, 2017)
"Continued focus on execution against our strategic priorities
enabled us to gain share and positions us well for the future,"
says Mr. Kevin Johnson, CEO. One of the strategic priorities is
the closure of all of its 379 Teavana retail stores, which the
company said have been consistently underperforming. Earlier
this year, Starbucks announced a $1.3 billion buyout of joint
venture partners' 50 percent ownership stake of Chinas
Shanghai Starbucks Coffee Corp. The buyout, the largest
acquisition in company history, gives Starbucks 100 percent
ownership of 1,300 Starbucks stores throughout China.
(Duggan, 2017)
Starbucks has unequal family leave. Investors press for change
on unequal family leave.
Currently at Starbucks, maternity leave all depends on
whether the employee is a barista or a boss. There are different
rules for corporate office employees and those who work in the
stores. The first article on the issue gives real world insight, by
telling the story of one of the baristas who is soon to have a
baby. The barista herself, will get 6 weeks of partial leave at
partial pay after her child is born. However, employees at
Starbucks Seattle headquarters, which happens to have only
been an hour from the baristas residence, along with other
corporate offices receive 16 weeks of fully paid leave after
delivering their children. Fathers and adoptive parents receive
12 weeks. This policy went into effect the beginning of this
month, 1 October. The problem is that the new policy did not
increase the length of leave for in store employees, not for those
giving birth, adopting or fathers alike. Starbucks baristas and

store managers felt they were being treated differently.
Starbucks has argued that their parental leave policy is
“exceptional within the retail industry”. While this is true
compared to others brands, employees want the gab in leave
closed. At Starbucks their employees are considered their
“partners”. As Howard Schultz said “Not every decision in
business is an economic one, We’re also in business to create
value for our people. And I want to share with you, after 25
years of being a public company, I think what we’re most proud
of is the unbelievable commitment and conviction that we’ve
had to our partners and their families.” The rest of their partners
and families want to see this in action and receive the same
amount of parental leave and pay while on leave. (Redden,
2017)
The next article related to this policy covers investors pressing
the company for change on the policy. Shareholders in a
meeting in Marched, called for the company to change. It seems
to be the first of its kind, where shareholders call for a company
to rethink its policy on paid family leave. In this article it also
adds that fathers whose partners give birth get no leave at all.
(Redden, 2017)
The Securities and Exchange Commission (SEC)
When the stock market crashed in 1929, the public’s
confidence in the U.S. markets did too. Congress then held
hearings to identify the problems and solutions. This prompted
the formation of SEC. In the peak year of the depression
congress to pass the Securities Act of 1933. That law, along
with the Securities Exchange Act of 1934, which created the
SEC, was designed to restore investor confidence in our capital
markets by providing investors and the markets with more
reliable information and clear rules of honest dealing. The SEC
primary role is the disclosure of important market-related
information, maintaining fair dealing, and protecting against
fraud. (SEC, 2013) (The Role of SEC, 2017) SEC regulates the

stock market and influences GAAP. (General Accepted
Accounting Principles) A 10K report is an annual report that
gives a comprehensive summary of a company’s financial
performance. Any company with more than $10 million in assets
and a class equality security that is held by more than 2000
owners must file annual and other periodic reports, regardless
of whether the securities are publicly or privately traded.
References
Cowley, Stacey. “Starbucks Closes Online Store to Focus on In-
Person Experience.” The New York Times, The New York
Times , 1 Oct. 2017,
www.nytimes.com/2017/10/01/business/starbucks-online
store.html?rref=collection%2Ftimestopic%2FStarbucks%2
0Corporation.
Duggan, Wayne. “Starbucks Dumps Teavana, Doubles Down in
Chin.” U.S. News , U.S. News , 28 July 2017,
money.usnews.com/investing/stock-market-news/articles/2017-
07 28/starbucks-corporation-sbux-dumps-teavana-doubles-
down-in-china.
“International Stores.” Starbucks Coffee Company, 29 Oct.
2017, www.starbucks.com/business/international-stores.
Redden, Molly. “At Starbucks, Your Maternity Leave Depends
on Whether You're a Barista or a Boss.” The Guardian,
Guardian News and Media, 30 Aug. 2017,
www.theguardian.com/us news/2017/aug/30/starbucks-
coffee-paid-parental-leave.
Redden, Molly. “Starbucks Investors Press Coffee Chain for
Change on Unequal Family Leave.” The Guardian, Guardian
News and Media, 2 Oct. 2017,
www.theguardian.com/business/2017/oct/02/starbucks-

investors-coffee-family-parental
birth-leave.
“SBUX Profile | Starbucks Corporation Stock.” Yahoo! Finance,
Yahoo!, 29 Oct. 2017,
finance.yahoo.com/quote/sbux/profile?ltr=1.
“SBUX : Summary for Starbucks Corporation.” Yahoo! Finance,
Yahoo!, 29 Oct. 2017, finance.yahoo.com/quote/SBUX/.
Sorkin, Andrew Ross. “While Other U.S. Companies Flee
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