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Albertsons

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Albertson’s Inc.

Devon Banning

ACG2021-080



Albertson’s is in food-drug retail chain. It is traded on the New York Stock

exchange as well as the Pacific Stock exchange. It is a very stable company and

is one of the largest in comparison to its competitors. It praises its self on

excellent quality, service, and customer satisfaction. It has been in business for

many years and continues to grow, eventually the will be operating in all 50

states. I feel it is a great company and a solid investment with little risk.







www.albertsons.com



Introduction



Chief Executive Officer: Larry Johnston



Location: 250 Parkcenter Blvd.

P.O. Box 20

Boise, Idaho 83726



Ending date latest fiscal year: 1/29/04



Products/services provided: Albertson’s operates a combination of food-drug

stores, conventional supermarkets, and warehouse stores. It is one of the largest

retail food and drug chains in the world.



Main geographic area of activity: Albertson’s has operations in thirty-seven states

across the US, mostly in the central and western parts of the United States.

Audit Report



Independent Auditors: Deloitte & Touche LLP



Comments about company: The auditors basically stated that Albertson’s

accounting principals were in compliance with GAAP.



Stock Market Information



Recent Price: $22.90



12 month trading range: $21.57 to $27.07



Dividend per share: 0.926



Date of above information: 2/1/05



Opinion about company stock: According to analyst Albertson’s in a strong

investment and is a strong company. It’s not a risky stock so returns are not huge

but it is a reliable company. I would hold it.





Industry Information and Future Plans







Albertson’s is in the retail grocery sector of business. It is among one of

the largest with stores covering most of the United States. The grocery industry is

strong, it’s not going to give you huge returns for investments purposes but its

stability makes it a solid bet. Albertson’s owns similar stores under different

names such as Acme, Jewel-Osco, Osco Drug, Sav-on, and Shaws.

Albertson’s main focuses in the years to come are driving cost out of the

business, differentiating there asset profile, and re-investing heavily in pricing

and promotions to give customers a better value offering and growing market

share. The Ceo commented on it being a tough year for the food-drug industry

but there performance has been encouraging.

Albertson’s also just renewed a 500 million dollar stock purchase program

that gives them the power to buy back there stock over the next year at

management’s discretion. www.finance.yahoo.com, www.forbes.com/markets

Income Statement



Format: multi-step







*(#’s in thousands) 2004 2003

Gross Profit 10,130,000 10,383,000

Income from Oper. 1,318,000 1,817,000

Net Income 556,000 485,000



Comments: Both gross profit and income from operations decreased within the

last year while net income increased.









Balance Sheet





*(#’s in thousands) 2004 2003

Assets 15,394,000 15,211,000

Liabilities 10,013,000 10,014,000

Stk. Holders Equity 5,381,000 5,197,000

Total 15,394,000 15,211,000





Comments: Within the past two years there were no significant increases or

decreases with the balance sheet accounts. Assets and Stockholders both

increased slightly.

Cash Flow Statement





*(#’s in thousands) 2004 2003

Cash Flow from Oper. 1,545,000 2,063,000

Net Income 556,000 485,000



 Cash flow from operations was greater than net income for the past two years.





 Albertson’s is growing through investment activities such as buying property,

plant and equipment. Also through buying and opening more stores around the

country.



 Albertson’s primary source of financing is long-term loans; it makes up almost

all of there financing.



 Overall cash has increased for Albertson’s over the past two years.



Accounting Policies



 For Albertson’s there are no significant accounting policies related to revenue

recognition, short-term investments, cash, inventories, or property and

equipment.



 Since there were no significant accounting policies I did not find any specific

notes on the financial statements.







Financial Analysis Liquidity Ratio







 Working Capital: 734,000 (2004), 820,000 (2003)





 Current Ratio: 1.19 (2004), 1.23 (2003)

Measure of short-term debt-paying ability



 Receivable Turnover: .83 (2004), .72 (2003)

Measure of relative size of accounts receivable and effectiveness of credit

policies

 Average Days’ Sales Uncollected: 439 (2004), 506 (2003)

Measure of average days taken to collect receivables



 Inventory Turnover: 8.16 (2004), 8.14 (2003)

Measures of relative size of inventory



 Average Days’ Inventory On Hand: 44.7 (2004), 44.8 (2003)

Measure of average days taken to sell inventory









Financial Analysis Profitability Ratios



 Profit Margin: 1.5% (2004), 1.3% (2003)

Measures net income produced by each dollar of sales



 Asset Turnover: 2.3 (2004), 2.32 (2003)

Measures how efficiently assets are used to produce sales



 Return on Assets: 3.6% (2004), 3.1% (2003)

Measure of overall earning power or profitability



 Return on Equity: 10.5% (2004), 9.1% (2003)

Measure of the profitability of stockholders investments



Financial Analysis Solvency Ratio





 Debt to Equity: 1.8 (2004), 1.89 (2003)

Measure of capital structure and leverage







Financial Analysis Market Strength Ratios





 Price/Earnings Per Share: 25.12 (2004), 24.48 (2003)

Measure of investor confidence in a company



 Dividend Yield: 3.27 (2004), 3.19 (2003)

Measure of a stock’s current return to an investor



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