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MSFT 10-11-09

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Ticker: MSFT

Sector: Technology

Industry: Software

Microsoft Corporation

Recommendation: HOLD

Recommendation: HOLD

Pricing

Closing Price $25.55 (10/09/09)

52-wk High $26.25 (09/23/09) We currently have 1700 shares of MSFT. It is around 3.92% of

52-wk Low $14.87 (03/06/09) our total share. My recommendation is holding them. Although

financial performance in 2009 was not good because of world

economic depression, Microsoft Corporation (MS) still have

dominant position in computer OS and it has good pipelines for

Market Data future technology. It invests much money (around 15%) for

Market Cap $227.67B R&D and innovation and is continuously preparing for the

Total assets $78B future market opportunities trying to reduce cost.

Trading vol 50.86M (3mon avg)

In its all business area, MS has good signals for future growth. It

Valuation reorganized the Windows Live operations and had a 10 year

EPS (ttm) $-13.36 agreement with Yahoo for online advertisement business in

P/E (ttm) 15.77 2009. MS prepares new efficient search engine „bing.com‟ and

PEG 2.23 new efficient OS, window 7 is ready to go. New high tech

Div Yield 2.00% motion and voice recognition technology for XBOX360 is ready

to compete with other game console and especially MS office

products are doing well. I think, when economy is getting better,

Profitability & Effectiveness (ttm) these kinds of MS‟s opportunities will be used to get

ROA 17.40% competitive advantage and driving force.

ROE 38.42%

Profit Margin 24.93%

Oper Margin 35.90%

Based on my analysis with conservative view, it seems like

Gross Margin 79.20% Microsoft is a bit over valued now. However, this result depends

on how we are looking at MS. Although its financial result is

not good in 2009 owing to economic affluence, it has much

potency to grow in its business area and also its dominating

market power as a technology leader is not too small to cut off

its value easily. According to annual report, As of June 30, 2009,

long-term unsecured debt rating was AAA from Standard &

Poor‟s. Its profit ratio is quite high as seen left chart. Fiscal

Eun Sang (Ian) Yoo strength and prudent approach to investment, a strong pipeline

ey6v4@mail.missouri.edu

of products, and a renewed focus on efficiency are vehicle of

MS for responding the changing economic environment with

speed and success.









1

COMPANY PROFILE



 Microsoft Corporation is overwhelming informational technology big brother. Although

it started as a small outsourcing software company of IBM in 1970s, it has grown up

amazingly as dominating Operating System Software Company in so called world

“Wintel” computer exploration.

 MS is engaged in developing, manufacturing, licensing, and supporting a range of

software products and services for different types of computing devices.

 Its five business segments are Client, Server and Tools, Online Services Business,

Microsoft Business Division, and Entertainment and Devices Division.

 The software products and services include operating systems for servers, personal

computers, and intelligent devices; server applications for distributed computing

environments; information worker productivity applications; business solutions

applications; computing applications; software development tools, and video games. The

Company provide consulting and product and solution support services, and trains and

certifies computer system integrators and developers. It also designs and sells hardware,

including Xbox 360 video game console, the Zune digital music and entertainment device,

and peripherals.





BUSINESS SEGMENT AND PERFORMANCES



In short, financial performance in 2009 was bad in most of its business area because of

economic depression and competition is high. However, MS is working hard and doing good job

for preparing future growth. It also has high possibility to lead future competition.









Client $ 14,712

Server and Tools 14,126

Online Services Business 3,088

Microsoft Business Division 18,894

Entertainment and Devices Division 7,753

Unallocated and other -136









2

As you see in the chart, MS‟s business is based on, easily speaking, Window OS (Client), Office

Suits type products (Business Division), server business (Server and tools), and XBOX type

entertainment (EDD) in major. It also has online service such as mail and web searching.



For more detail figure to understand its business area, please see Appendix 1. In overall, 2009

performance was decreased and especially, MS is losing money on online service business in

operation. They spent money on rebuilding its window live system and acquisition for new web

search engine “Bing”.



You can see more detail descriptions and explanation below:



I. Client



 Selling Window Family Products

 Detail Info



Explanation The Client segment has the overall responsibility for technical architecture,

engineering and delivery of the Windows product family and is responsible for

the relationships with personal computer manufacturers, including

multinational and regional original equipment manufacturers (OEMs). The

Client offerings consist of premium and standard edition Windows operating

systems.

Products Windows Vista, including Home Basic, Home Premium, Ultimate, Business,

Enterprise, and Starter Edition; Windows XP, including Professional, Home,

Media Center, and Tablet PC Edition, and other Windows operating systems.

Competitor Apple, Canonical, Red Hat, Google, Mozilla, Opera Software Company,

Hewlett-Packard and Intel in this segment.



 Good News: Window 7 is ready to go



Windows 7, the latest version of Windows, was released to manufacturing in July 2009

and is expected to be generally available on October 22, 2009. MS will enjoy much

revenue from Window 7 as it has been enjoying money whenever launching OS.



 Competition is high. Window is fighting for Linux, UNIX, and other platforms.



II. Server and Tools



MS is doing server and tool business and also giving consulting service for customers.

Competition is intensive. Recently MS presented Window Server 2008 R2 new version. Here is

more detail information about this business below.



Business The Server and Tools segment is engaged in developing and marketing software server

Overview products, software developer tools, services, and solutions. Windows Server-based

products are integrated server infrastructure and middleware software designed to

support software applications built on the Windows Server operating system. Windows

Server-based products include the server platform, including targeted segment solutions,







3

database, storage, management and operations, service-oriented architecture platform,

and security and identity software. The segment also builds standalone and software

development lifecycle tools for software architects, developers, testers, and project

managers. Server products can be run on-site, in a partner-hosted environment, or in a

Microsoft-hosted environment.



The Company offers a range of consulting services and provide product support services

that assist customers in developing, deploying, and managing Microsoft server and

desktop solutions. It also provides training and certification to developers and

information technology professionals about the Server and Tools, Microsoft Business

Division, and Client platform products.



Products and Windows Server operating system; Microsoft SQL Server; Visual Studio; Silverlight;

Services System Center products; Forefront security products; Biz Talk Server; Microsoft

Consulting Services; Premier product support services, and other products and services.



Competitors Hewlett-Packard; IBM; Sun Microsystems; Novell; Red Hat; Oracle; CA, Inc.; Apache;

Linux; MySQL; PHP; Geronimo; JBoss; Spring Framework; VMWare; McAfee;

Symantec; Trend Micro; Adobe and Borland.

Others Windows Server 2008 R2, the latest version of the Windows Server operating system

was released to manufacturing in July 2009 and is available in September 2009. Its

server operating system products face intense competition from a wide variety of server

operating systems and server applications, offered by companies with a variety of

market approaches. Vertically integrated computer manufacturers such as Hewlett-

Packard, IBM, and Sun Microsystems offer their own versions of the Unix operating

system preinstalled on server hardware and many other companies are competing with

MS.





III. Online Services Business



 MS had much better search engine “Bing” in 2009 and also had a 10 year long term

agreement with Yahoo Inc to compete with Google advertising. Moreover, it rebuilt

Window Live System in early 2009 to get better service.



 Detail Info:



The Online Services Business (OSB) consists of an online advertising platform with

offerings for both publishers and advertisers, online information offerings, such as Bing,

MSN Portals and channels, and personal communications services, such as e-mail and

instant messaging. During the fiscal year ended June 30, 2009 (fiscal 2009), the Company

launched new releases of its advertising platforms, including adCenter and adExpert, and

launched a new release of its search engine named Bing. The Company have also updated

behavioral targeting tools, launched new releases of MSN properties globally, and added

applications and services to the existing Windows Live suite. The products offered by the

Company in this segment includes Bing; Microsoft adCenter/adExpert; Microsoft Media

Network (MMN); MSN portals, channels, and mobile services; Windows Live suite of

applications and mobile services; Atlas online tools for advertisers and publishers; MSN







4

Premium Web Services (consisting of MSN Internet Software Subscription, MSN

Hotmail Plus, and MSN Software Services), and Razorfish media agency services.



 Competitors: AOL, Google and Yahoo! in this segment.



IV. Microsoft Business Division



 It is the biggest revenue in MS. MS Office system brings lots of cash. Its business is good

and also service for Apple. But, competition is also high.



 More detail info:



Microsoft Business Division (MBD) consists of the Microsoft Office system and

Microsoft Dynamics business solutions. Microsoft Office system products are designed

to improve personal, team, and organization productivity through a range of programs,

services and software solutions. Microsoft Dynamics products provide business solutions

for financial management, customer relationship management, supply chain management,

and analytics applications for small and mid-size businesses, large organizations, and

divisions of global enterprises.



The products of the Company in this segment include Microsoft Office; Microsoft Office

Project; Microsoft Office Visio; Microsoft Office SharePoint Server; FAST ESP;

Microsoft Exchange Server; Microsoft Exchange Hosted Services; Microsoft Office Live

Meeting; Microsoft Office Communications Server; Microsoft Office Communicator;

Microsoft Tellme Service; Microsoft Dynamics ERP products, including AX, NAV, GP,

SL, Retail Management System, and Point of Sale; Microsoft Dynamics CRM, and

Microsoft Dynamics CRM Online.



The Company competes with Adobe, Apple, Corel, Google, IBM, Novell, Oracle, Red

Hat, Zoho, IBM, Sun Microsystems, 37Signals, Adobe, AjaxWrite, gOffice, ShareOffice,

SocialText, ThinkFree, Zoho, Intuit, Sage, SAP, Salesforce.com, Autonomy, Cisco and

Endeca in this segment.



Entertainment and Devices Division



 XBOX strategy is providing discount whenever it is necessary and it made revenue

decreased but its cost also has been decreased. Recently, MS developed fantastic motion

and voice recognition device for XBOX game console and it would be great comparative

weapon to compete with other competitors. It also playing major effort to raise digital

biological system for music business Zune.



 Detail Info:



The Entertainment and Devices Division (EDD) is responsible for developing, producing,

and marketing the Xbox video game system, including consoles and accessories, third-

party games, games published under the Microsoft brand, and Xbox Live operations, as





5

well as research, sales, and support of those products. In addition to Xbox, EDD offers

the Zune digital music and entertainment device and accessories; personal computer (PC)

software games; online games; Mediaroom, the Internet protocol television software; the

Microsoft Surface computing platform and mobile and embedded device platforms.



EDD is also engaged in the development of consumer software and hardware products,

including application software for Macintosh computers and Microsoft PC hardware

products, and is responsible for all retail sales and marketing for Microsoft Office and the

Windows operating systems. The products of the Company in this segment includes

Xbox 360 console and games; Xbox Live; Zune; Mediaroom; numerous consumer

software and hardware products (such as mice and keyboards); Windows Mobile

software and services platform; Windows Embedded device operating system; Windows

Automotive, and the Microsoft Surface computing platform.



The Company competes with Nintendo, Sony, Apple, Google, Nokia, Openwave Systems,

Pal, QUALCOMM, Research In Motion, Symbian, IBM, Intel, Metrowerks and

MontaVista Software.





SWOT



Strength

- Powerful business products such as Window and office

- Spending much money for R&D ( around 15%)

- Continuously develop new technology

- Good financial statement



Weakness

- Online market such as search engine and advertisement was weak. However it

launched Bing and work with Yahoo through 10 year agreements



Opportunity

- Getting more IT world. Small devices and digital work places



Threatens

- High competition in all business areas

- Economy is still slow to recover





ECONOMIY AND INDUSTRY OVERVIEW



Technology was driving force of the recent stock price mount in the market and portfolio

community decided to rise its share from 5 to 7 % according to this. However, high-tech MS‟s

bad finance result made the market to feel doubt on the rising mood.









6

In October report, IFM Economy community announced that economy will recover slowly and

MS business is quite much correlated with economy – especially PC sales and consumer

spending according to MS Annual Report 2009.



Based on MS business overview, it has many pipeline to gain competition power and I think that

MS will have growth this year around 5% and later it will grow around 9% for around 5 more

years.





FINANCIAL ANALYSIS



Overall, MS‟s financial statement is healthy. It doesn‟t have heavy debt and margin is good.

2009 recession was hard struggle for MS.









This chart shows annual Income Statement graphs. Is revenue and net income has been relatively

continuously increased but in 2009 because of the depression, it had been decreased.



Its 4QT net income has been increased from $2,977 to $3,045 in Millions. ( See Appendix 2)



RATIO ANALYSIS

Most of ratios look fine. Company met hard barrier of world economic crisis but other financial

health, margin and efficiency shows this crisis is temporary and MS is still healthy company.









7

Beta is quite high and P/E High and Low for last 5 years are better than market.









It is paying good dividend to shareholders.









Company has been influenced badly because of the recession.









LT debt and total debt ratio is relatively low compared to market and it shows MS has good

financial structure.









8

Its margin is very good.









Also, its efficiencies are relatively high.





STOCK PRICE PERFORMANCE









9

MS has over performed S&P 500 for a year.









However, compared its competitors, MS has underperformed.





DCF Valuation



I used the Owner Earnings model to find the intrinsic value of Microsoft Corporation.

I calculated the discount rate taking the risk free rate, beta, and the market risk premium. I used

an average beta of .93, a risk-free rate of 0.04% corresponding to the 3-month Treasury bill yeild

and a market return of 11%. Using these numbers, the discount rate works out to be:



K= 0.04+0.93*(11-0.04)= 10.2328 %



After analyzing company, I thought that company would grow as this chart below



FIRST STAGE Year:

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Prior Year Free Cash Flow $ 6,050.0 $ 6,352.5 $ 6,797.2 $ 7,408.9 $ 8,075.7 $ 8,802.5 $ 9,858.8 $ 11,140.5 $ 12,811.6 $ 14,733.3

First Stage Growth Rate (add) 5% 7% 9% 9% 9% 12% 13% 15% 15% 15%



The reason I assume is that in early year its growth rate would not be high. However as I was

able to check its growth rate for last several years, I though later on it would growth more than

12% a year. It is because MS shows that much growth rate at past as a pattern and also it has

much possibility to lead that much growth. I assumed 2nd stage growth rate as 3%.



However, intrinsic value based on this model was only $17.31 compared to market price as

$25.79. It was way more over valued based on my model.









10

The reasonable guessing would be that 1) current result was from temporary bad financial crisis,

2) MS has many pipe line to lead future growth and 3) its credit score is way high as triple A and

its competitive power is strong enough. So, we can apply bit lower discount rate on its business.



Based on my guessing, when I try again assuming 8% as discount rate, intrinsic value became

$25.95 and it was quite much as current market price.



Sensitivity analysis is as below:

First Stage Growth

Discount

Rate 3% 5% 7% 9% 11%

9% $12.11 $14.08 $16.38 $19.06 $22.17

10% $10.47 $12.11 $14.01 $16.22 $18.79

11% $9.25 $10.64 $12.25 $14.12 $16.28







Final Recommendation: HOLD



As seen so far, MS is a good company but had been influenced because of financial crisis much

in recent year. It was not by their ability but by much reduced customer spending. It has good

financial structure and has many opportunities in its business area to lead future growth which

became good revenue source in past. Although market recovery speed is not fast and MS seems

over valued because of recent financial performance, considering all its condition and possibility,

to keep its shares would be wise decision.









Sources



www.morningstar.com

www.reuters.com

finance.google.com

finance.yahoo.com

http://www.microsoft.com/msft/default.mspx

Microsoft Annual Report 09









11

Appendix



1. Business Historical Finance Chart

Microsoft Corporation

Recasted Segment Information tables for the quarter ended June 30, 2008 and June 30, 2009

(In millions)

For the three months ended For the three months ended

September December March June Fiscal September December March June Fiscal

Revenue 30, 2007 31, 2007 31, 2008 30, 2008 Year 2008 30, 2008 31, 2008 31, 2009 30, 2009 Year 2009

Client $ 4,139 $ 4,334 $ 4,033 $ 4,359 $ 16,865 $ 4,218 $ 3,982 $ 3,404 $ 3,108 $ 14,712

Server and Tools 2,882 3,261 3,238 3,721 13,102 3,406 3,743 3,467 3,510 14,126

Online Services Business 671 863 843 837 3,214 770 866 721 731 3,088

Microsoft Business Division 4,117 4,815 4,731 5,266 18,929 4,949 4,876 4,505 4,564 18,894

Entertainment and Devices Division 1,948 3,076 1,592 1,590 8,206 1,814 3,183 1,567 1,189 7,753

Unallocated and other 5 18 17 64 104 -96 -21 (16) (3) -136

Consolidated $ 13,762 $ 16,367 $ 14,454 $ 15,837 $ 60,420 $ 15,061 $ 16,629 $ 13,648 $ 13,099 $ 58,437







For the three months ended For the three months ended

September December March June Fiscal September December March June Fiscal

Operating Income (Loss) 30, 2007 31, 2007 31, 2008 30, 2008 Year 2008 30, 2008 31, 2008 31, 2009 30, 2009 Year 2009

Client $ 3,375 $ 3,365 $ 3,115 $ 3,250 $ 13,105 $ 3,252 $ 2,923 $ 2,514 $ 2,167 $ 10,856

Server and Tools 937 1,153 1,080 1,369 4,539 1,148 1,486 1,344 1,349 5,327

Online Services Business (265) (246) (226) (485) (1,222) (477) (469) (575) (732) (2,253)

Microsoft Business Division 2,697 3,186 3,127 3,359 12,369 3,304 3,144 2,877 2,816 12,141

Entertainment and Devices Division 186 376 106 (171) 497 179 151 (31) (130) 169

Corporate-level activity (1,081) (1,381) (2,912) (1,643) (7,017) (1,407) (1,296) (1,691) (1,483) (5,877)

Consolidated $ 5,849 $ 6,453 $ 4,290 $ 5,679 $ 22,271 $ 5,999 $ 5,939 $ 4,438 $ 3,987 $ 20,363









12

2. QT I/S







Microsoft Corporation



Quarterly Income Statements

in millions, except earnings per share

Q4-05*** Q1-06*** Q2-06*** Q3-06*** Q4-06*** Q1-07** Q2-07** Q1-09 Q2-09 Q3-09 Q4-09

Revenue $10,161 $9,741 $11,837 $10,900 $11,804 $10,811 $12,542 $15,061 $16,629 $13,648 $13,099

Operating expenses:

Cost of revenue 1,388 1,253 2,239 2,028 2,130 1,696 3,620 2,848 3,907 2,814 2,586

Research and development 1,664 1,515 1,591 1,617 1,861 1,786 1,637 2,283 2,290 2,212 2,225

Acquired in-process technology

Sales and marketing 2,707 1,945 2,689 2,362 2,822 2,234 3,038 3,044 3,662 2,981 3,192

General and administrative 1,413 982 661 1,005 1,110 664 814 887 831 913 1,069

Employee severance 290 40

Other expenses

Total operating expenses 7,172 5,695 7,180 7,012 7,923 6,380 9,109 9,062 10,690 9,210 9,112

Operating income 2,989 4,046 4,657 3,888 3,881 4,431 3,433 5,999 5,939 4,438 3,987

Other income (expense) 872 506 480 427 377 610 372 (8) (301) (388) 155

Noncontinuing items

Income before income taxes 3,861 4,552 5,137 4,315 4,258 5,041 3,805 5,991 5,638 4,050 4,142

Provision for income taxes 161 1,411 1,484 1,338 1,430 1,563 1,179 1,618 1,464 1,073 1,097

Income before accounting change 3,700 3,141 3,653 2,977 2,828 3,478 2,626 4,373 4,174 2,977 3,045

Cumulative effect of accounting change

Net income $ 3,700 $ 3,141 $ 3,653 $ 2,977 $ 2,828 $ 3,478 $ 2,626 $ 4,373 $ 4,174 $ 2,977 $ 3,045

Preferred stock dividends

Net income available for common shareholders $ 3,700 $ 3,141 $ 3,653 $ 2,977 $ 2,828 $ 3,478 $ 2,626 $ 4,373 $ 4,174 $ 2,977 $ 3,045

Basic EPS before accounting change $0.34 $0.29 $0.35 $0.29 $0.28 $0.35 $0.27 $0.48 $0.47 $0.33 $0.34

Diluted EPS before accounting change $0.34 $0.29 $0.34 $0.29 $0.28 $0.35 $0.26 $0.48 $0.47 $0.33 $0.34

Basic earnings per share $0.34 $0.29 $0.35 $0.29 $0.28 $0.35 $0.27 $0.48 $0.47 $0.33 $0.34

Diluted earnings per share $0.34 $0.29 $0.34 $0.29 $0.28 $0.35 $0.26 $0.48 $0.47 $0.33 $0.34









13

INCOME STATEMENTS







(In millions, except per share amounts)



Year Ended June 30, 2009 2008 2007





Revenue $ 58,437 $ 60,420 $ 51,122

Operating expenses:

Cost of revenue 12,155 11,598 10,693

Research and development 9,010 8,164 7,121

Sales and marketing 12,879 13,260 11,541

General and administrative 3,700 5,127 3,329

Employee severance 330 – –

Total operating expenses 38,074 38,149 32,684

Operating income 20,363 22,271 18,438

Other income (expense) (542 ) 1,543 1,663

Income before income taxes 19,821 23,814 20,101

Provision for income taxes 5,252 6,133 6,036

Net income $ 14,569 $ 17,681 $ 14,065





Earnings per share:

Basic $ 1.63 $ 1.90 $ 1.44

Diluted $ 1.62 $ 1.87 $ 1.42



Weighted average shares outstanding:

Basic 8,945 9,328 9,742

Diluted 8,996 9,470 9,886



Cash dividends declared per common share $ 0.52 $ 0.44 $ 0.40



See accompanying notes.









14

BALANCE SHEETS







(In millions)



June 30, 2009 2008

Assets

Current assets:

Cash and cash equivalents $ 6,076 $ 10,339

Short-term investments (including securities pledged as collateral of $1,540 and

$2,491) 25,371 13,323

Total cash, cash equivalents, and short-term investments 31,447 23,662

Accounts receivable, net of allowance for doubtful accounts of $451 and $153 11,192 13,589

Inventories 717 985

Deferred income taxes 2,213 2,017

Other 3,711 2,989

Total current assets 49,280 43,242

Property and equipment, net of accumulated depreciation of $7,547 and $6,302 7,535 6,242

Equity and other investments 4,933 6,588

Goodwill 12,503 12,108

Intangible assets, net 1,759 1,973

Deferred income taxes 279 949

Other long-term assets 1,599 1,691

Total assets $ 77,888 $ 72,793

Liabilities and stockholders’ equity

Current liabilities:

Accounts payable $ 3,324 $ 4,034

Short-term debt 2,000 –

Accrued compensation 3,156 2,934

Income taxes 725 3,248

Short-term unearned revenue 13,003 13,397

Securities lending payable 1,684 2,614

Other 3,142 3,659

Total current liabilities 27,034 29,886

Long-term debt 3,746 –

Long-term unearned revenue 1,281 1,900

Other long-term liabilities 6,269 4,721

Commitments and contingencies

Stockholders’ equity:

Common stock and paid-in capital – shares authorized 24,000; outstanding 8,908

and 9,151 62,382 62,849

Retained deficit, including accumulated other comprehensive income of $969 and

$1,140 (22,824 ) (26,563 )

Total stockholders’ equity 39,558 36,286

Total liabilities and stockholders’ equity $ 77,888 $ 72,793



See accompanying notes.









15

CASH FLOWS STATEMENTS







(In millions)



Year Ended June 30, 2009 2008 2007





Operations

Net income $ 14,569 $ 17,681 $ 14,065

Adjustments to reconcile net income to net cash from operations:

Depreciation, amortization, and other noncash items 2,562 2,056 1,440

Stock-based compensation 1,708 1,479 1,550

Net recognized losses (gains) on investments and derivatives 683 (572 ) (292 )

Excess tax benefits from stock-based compensation (52 ) (120 ) (77 )

Deferred income taxes 762 935 421

Deferral of unearned revenue 24,409 24,532 21,032

Recognition of unearned revenue (25,426 ) (21,944 ) (19,382 )

Changes in operating assets and liabilities:

Accounts receivable 2,215 (1,569 ) (1,764 )

Other current assets (422 ) 153 232

Other long-term assets (273 ) (98 ) (435 )

Other current liabilities (3,371 ) (748 ) (552 )

Other long-term liabilities 1,673 (173 ) 1,558

Net cash from operations 19,037 21,612 17,796

Financing

Short-term borrowings, maturities of 90 days or less, net 1,178 – –

Proceeds from issuance of debt, maturities longer than 90 days 4,796 – –

Repayments of debt, maturities longer than 90 days (228 ) – –

Common stock issued 579 3,494 6,782

Common stock repurchased (9,353 ) (12,533 ) (27,575 )

Common stock cash dividends (4,468 ) (4,015 ) (3,805 )

Excess tax benefits from stock-based compensation 52 120 77

Other (19 ) – (23 )

Net cash used in financing (7,463 ) (12,934 ) (24,544 )

Investing

Additions to property and equipment (3,119 ) (3,182 ) (2,264 )

Acquisition of companies, net of cash acquired (868 ) (8,053 ) (1,150 )

Purchases of investments (36,850 ) (20,954 ) (36,308 )

Maturities of investments 6,191 2,597 4,736

Sales of investments 19,806 25,132 41,451

Securities lending payable (930 ) (127 ) (376 )

Net cash from (used in) investing (15,770 ) (4,587 ) 6,089

Effect of exchange rates on cash and cash equivalents (67 ) 137 56

Net change in cash and cash equivalents (4,263 ) 4,228 (603 )

Cash and cash equivalents, beginning of period 10,339 6,111 6,714

Cash and cash equivalents, end of period $ 6,076 $ 10,339 $ 6,111



See accompanying notes.









16

STOCKHOLDERS’ EQUITY STATEMENTS







(In millions)



Year Ended June 30, 2009 2008 2007





Common stock and paid-in capital

Balance, beginning of period $ 62,849 $ 60,557 $ 59,005

Common stock issued 567 3,504 6,783

Common stock repurchased (2,611 ) (3,022 ) (6,162 )

Stock-based compensation expense 1,708 1,479 1,550

Stock-based compensation income tax benefits (deficiencies) (128 ) 253 (661 )

Other, net (3 ) 78 42

Balance, end of period 62,382 62,849 60,557

Retained deficit

Balance, beginning of period (26,563 ) (29,460 ) (18,901 )

Cumulative effect of a change in accounting principle – adoption of

FIN 48 – (395 ) –

Cumulative effect of a change in accounting principle – adoption of

EITF 06-2 – (17 ) –

Net income 14,569 17,681 14,065

Other comprehensive income:

Net unrealized gains on derivatives 302 18 14

Net unrealized gains (losses) on investments (233 ) (653 ) 326

Translation adjustments and other (240 ) 121 85

Comprehensive income 14,398 17,167 14,490

Common stock cash dividends (4,620 ) (4,084 ) (3,837 )

Common stock repurchased (6,039 ) (9,774 ) (21,212 )

Balance, end of period (22,824 ) (26,563 ) (29,460 )

Total stockholders’ equity $ 39,558 $ 36,286 $ 31,097









17



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