Quarterlytics / Consumer Cyclical / Apparel - Retail / Foot Locker

Foot Locker

fl · NYSE Consumer Cyclical
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Ticker fl
Exchange NYSE
Sector Consumer Cyclical
Industry Apparel - Retail
Employees 10,000+
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FY2019 Annual Report · Foot Locker
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330 West 34TH Street
New York, NY 10001

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2019 Annual Report

To Inspire and Empower Youth Culture

To Inspire and Empower Youth Culture

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About the Company

Foot Locker, Inc. leads the celebration of sneaker and youth culture around the globe 

through a portfolio of brands including Foot Locker, Lady Foot Locker, Kids Foot Locker, 

Champs Sports, Eastbay, Footaction, Runners Point, and Sidestep.  With 3,129 retail stores 

in 27 countries across North America, Europe, Asia, Australia, and New Zealand, as well as 

websites and mobile apps, the Company’s purpose is to inspire and empower youth culture 

around the world, by fueling a shared passion for self-expression and creating unrivaled 

experiences at the heart of the global sneaker community.  Foot Locker, Inc. has corporate 

headquarters in New York.  For additional information please visit www.footlocker-inc.com.

Financial Highlights *

2015 

2016 

2017 

2018 

2019

Sales** _______________________________________________  $ 7,412  

$ 7,766  

$ 7,687  

 $ 7,939 

$ 8,005

Sales per Gross Square Foot ______________________________  $  504  

$  515  

$  495  

$  504 

$  510

  Earnings Before Interest and Taxes** _____________________  $  946  

$ 1,012  

$  762  

 $  741  

$  722

  EBIT Margin  _________________________________________ 

 12.8% 

  13.0% 

  9.9% 

  9.3% 

  9.0%

  Net Income**  ________________________________________  $  606  

 $  652  

 $  510  

 $  547 

$  538

  Net Income Margin ____________________________________ 

  8.2% 

   8.4% 

  6.6% 

  6.9% 

  6.7%

  Diluted EPS from Continuing Operations  __________________  $  4.29  

 $  4.82  

 $  3.99  

 $  4.71 

$  4.93

  Return on Invested Capital ______________________________ 

 15.8% 

  15.1% 

 11.0% 

 12.0% 

 12.5%

Cash and Cash Equivalents Position, Net of Debt** ____________  $  891  

$  919 

$  724  

$  767 

$  785

* Results in this table and throughout pages 1 through 13 refer to non-GAAP, adjusted figures, on a 52-week basis. 
  See pages 18-20 of Form 10-K for the reconciliation of GAAP to non-GAAP adjusted results. 

** In Millions

Financial Highlights _____________________________ 
Letter to Shareholders ___________________________ 
Elevate the Customer Experience  __________________ 
Invest for Long-Term Growth ______________________ 
Drive Productivity _______________________________ 

1 
2
5
7
9

Leverage the Power of Our People  _________________  11
Social Responsibility _____________________________  13
Form 10-K _____________________________________  14
Board of Directors, Corporate Management, 
Division Management, Corporate Information  ________ IBC

This report contains forward-looking statements within the meaning of the federal securities laws. Other than statements of historical facts, all statements which 
address activities, events, or developments that the Company anticipates will or may occur in the future, including, but not limited to, such things as future capital 
expenditures, expansion, strategic plans, financial objectives, dividend payments, stock repurchases, growth of the Company’s business and operations, including 
future cash flows, revenues, earnings, and other such matters, are forward-looking statements. These forward-looking statements are based on many assumptions 
and factors which are detailed in the Company’s filings with the U.S. Securities and Exchange Commission. 

These forward-looking statements are based largely on our expectations and judgments and are subject to a number of risks and uncertainties, many of which 
are unforeseeable and beyond our control. For additional discussion on risks and uncertainties that may affect forward-looking statements, see “Risk Factors” 
disclosed  in  the  2019  Annual  Report  on  Form  10-K.  Any  changes  in  such  assumptions  or  factors  could  produce  significantly  different  results.  The  Company 
undertakes no obligation to update forward-looking statements, whether as a result of new information, future events, or otherwise. 

1

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BOAR D OF   
DIRECTORS

COR POR ATE 
MANAGEMENT 

DIVI SION   
MANAGEMENT

Richard A. Johnson 1
Chairman 
President and Chief Executive Officer

Richard A. Johnson 
Chairman, President and  
Chief Executive Officer  

Stephen D. Jacobs 
Executive Vice President and 
Chief Executive Officer—  
North America

CO RPO RATE 
INFORMATION

Corporate Headquarters
330 West 34th Street 
New York, New York 10001 
(212) 720-3700 

Franklin R. Bracken
Senior Vice President and General 
Manager, Foot Locker U.S.,  
Lady Foot Locker and  
Kids Foot Locker

Andrew I. Gray
Vice President and  
Chief Merchandising Officer

Guy M. Harkless
Vice President and General  
Manager, Foot Locker Canada 

Bryon W. Milburn
Senior Vice President and  
General Manager, Champs Sports 
and Eastbay

Patrick Walsh 
Vice President and General  
Manager, Footaction

Vijay Talwar 
Executive Vice President and Chief 
Executive Officer—EMEA

Susie Kuhn 
Vice President and General  
Manager, Foot Locker Europe

Kick van der Staak
Vice President and General  
Manager, Runners Point and 
Sidestep 

Lewis P. Kimble 
Executive Vice President and Chief 
Executive Officer—Asia Pacific 

Natalie Ellis 
Vice President and General  
Manager, Foot Locker Pacific

Tomas Petersson  
Vice President and General  
Manager, Foot Locker Asia 

Worldwide Website 
Our website at www.footlocker-inc.com 
offers information about our Company, 
as well as online versions of our Form 
10-K, SEC reports, quarterly results, 
press releases, and corporate gover-
nance documents.   

Transfer Agent and Registrar 
Computershare
P.O. Box 505000
Louisville, Kentucky 40233 
(866) 857-2216 
(201) 680-6578 Outside U.S. and Canada 
(800) 952-9245 Hearing Impaired -TTY Phone 
www.computershare.com/investor  

Overnight correspondence  
should be sent to:  
462 South 4th Street, Suite 1600, 
Louisville, Kentucky 40202 

Independent Registered Public  
Accounting Firm 
KPMG LLP
345 Park Avenue
New York, New York 10154
(212) 758-9700

Dividend Reinvestment 
Dividends on Foot Locker, Inc. 
common stock may be reinvested 
through participation in the Dividend 
Reinvestment Program. Participating 
shareowners may also make optional 
cash purchases of Foot Locker, Inc. 
common stock. Please contact our 
Transfer Agent.

Service Marks and Trademarks
The service marks and tradmarks Foot 
Locker, Footaction, Lady Foot Locker, 
Kids Foot Locker, Champs Sports, 
footlocker.com, Eastbay, Team Edition, 
Runners Point, and Sidestep are owned 
by Foot Locker, Inc. or it’s affiliates.   

Investor Information 
Investor inquiries should be directed 
to the Investor Relations Department 
at  (212) 720-4600.

Maxine Clark 3, 5
Founder and Retired  
Chief Executive Bear 
Build-A-Bear Workshop, Inc.

Alan D. Feldman 3, 5
Retired Chairman,  
President and Chief  
Executive Officer
Midas, Inc.   

Guillermo G. Marmol 1, 2, 5
President 
Marmol & Associates

Matthew M. McKenna 1, 2, 5
Executive in Residence  
Georgetown University,  
McDonough School of Business;  
General Partner  
Open Prairie Rural Opportunities 
Fund, L.P.

Darlene Nicosia 2, 3 
President, Canada
The Coca Cola Company

Lauren B. Peters 
Executive Vice President and 
Chief Financial Officer

Pawan Verma 
Executive Vice President and 
Chief Information and  
Customer Connectivity Officer 

Giovanna Cipriano
Senior Vice President and
Chief Accounting Officer

Sheilagh M. Clarke 
Senior Vice President, 
General Counsel and Secretary

Todd Greener 
Senior Vice President—
Global Supply Chain

Scott Martin
Senior Vice President 
Chief Strategy and  
Development Officer

Steven Oakland 1, 3, 4 
Chief Executive Officer and President
TreeHouse Foods, Inc.

Elizabeth S. Norberg
Senior Vice President and
Chief Human Resources Officer

James R. Lance 
Vice President 
Corporate Finance and 
Investor Relations 

John A. Maurer 
Vice President, 
Treasurer 

Dennis E. Sheehan
Vice President and
Deputy General Counsel

Ulice Payne, Jr. 2, 4  
President and Managing Member 
Addison-Clifton, LLC

Cheryl Nido Turpin 3, 4
Retired President and 
Chief Executive Officer
The Limited Stores

Kimberly K. Underhill 1, 3, 5
President, North America Consumer
Kimberly-Clark Corporation

Tristan Walker 4, 5 
Founder and Chief Executive Officer
Walker and Company Brands, Inc.

Dona D. Young 1, 2, 4   
Lead Director
Retired Chairman,  
President and Chief Executive Officer
The Phoenix Companies, Inc.

1   Member of Executive Committee

2   Member of Audit Committee

3   Member of Compensation and  

Management Resources Committee

4   Member of Nominating and  

Corporate Governance Committee

5   Member of Finance and  

Strategic Planning Committee

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OUR PURPOSE: TO INSPIRE AND EMPOWER YOUTH CULTURE

OUR MISSION: To fuel a shared passion for self-expression

OUR VISION: To create unrivaled lifestyle experiences for our customers

OUR POSITION: To be at the heart of the sport and sneaker communities

Dear Fellow Shareholders: 

I am pleased to report that we are mak-
ing progress on our new strategic frame-
work that lays the foundation for the 
long-term success of our business.  We 
introduced this framework at our Investor 
Day in March 2019, and it includes four 
strategic imperatives designed to differ-
entiate our business and enable us to be 
a truly agile organization that can lever-
age new technologies and adapt quickly 
to customer and market changes.  This 
year’s report will review each imperative, 
as well as our financial highlights, as we 
move forward on our journey to “inspire 
and empower youth culture.”   

Highlights of our Progress Executing 
Against our Strategic Imperatives

Elevate the Customer Experience

Our customer is moving faster than 
ever before.  They are connected to the 
greater world around them in unprece-
dented ways and energized to find new 
fashion trends, on the go, from brands 
that speak to them personally.  Against 
this backdrop, over the course of 2019, 
we made major strides in creating 
offerings and experiences that were 
compelling, relevant, and exclusive to 
Foot Locker, Inc.  Our actions were 
well-received, as reflected in meaning-
ful improvement across key metrics, 
including Overall Customer Satisfaction, 
Net Promoter Score, and Customer 
Identification.

•  We worked with our strategic partners 
to deliver compelling and unique 
product concepts, including collections 
with Nike, Jordan, adidas, Puma, and 
Champion; as well as up and coming 
brands connected to youth culture.   

•  We continued the roll-out of our Power 
Store offense, with six new locations 
across domestic and international 
markets, and expanded our women’s 
business through enhanced spaces 
for her, elevated assortments, and 
community activations.  

•  We launched our new full-family  

membership program, FLX, across 
test markets.  In the U.S., the new  
program drove strong enrollment, 
higher average order value, and 
improved customer sentiment com-
pared to our legacy loyalty program.  
We have now expanded the program 
across all of our banners in the U.S.   
In Europe, FLX is our inaugural loyalty 
program, it is off to a good start, and 
we plan to roll it out more broadly 
throughout the year. 

Invest for Long-Term Growth

With a focus on staying ahead of our 
customers’ expectations in an evolving 
marketplace, we are making investments 
that will further enhance our connections 
with them and give us access to new 
capabilities and regions.  First, we con-
tinued to invest in our store fleet across 
our markets.  In total, we opened 67 new 
stores in fiscal 2019 and remodeled or 

relocated 148 stores.  

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We are strategically expanding our store 
footprint, including capitalizing on the 
brand heritage of Foot Locker in Asia.  In 
2019, we opened nine new stores, includ-
ing four in Malaysia, three in Hong Kong, 
and two in Singapore.  In addition, we 
now have a third-party distribution center 
in Singapore, allowing us to source 
product locally from our suppliers and 
operate the business more efficiently. 

Our Response to COVID-19

The strength of Foot Locker, Inc. is our 
people, and I’m very proud of the way 
we’ve come together in the face of the 
COVID-19 pandemic—in our stores, 
offices, distribution centers, and call 
centers—to support our customers and 
one another.  The health and safety of our 
customers, associates, and suppliers is 
our top priority.  Based on the escalation 
of the COVID-19 pandemic, and after 
careful consideration, on March 17, 2020, 
we temporarily closed our stores across 
all of our brands in North America, EMEA, 
and Malaysia.  On March 25, 2020, we 
temporarily closed our stores in New 
Zealand.  In addition, we took key steps to 
help support and protect our associates 
globally, including implementing 
flexible work practices to limit exposure 
and increasing our cleaning protocol 
throughout our workplaces.  Given the 
dynamic nature of these circumstances, 
the duration of business disruption, and 
reduced customer traffic, the related 
financial effect cannot be reasonably 
estimated at this time, but we do expect 
a material impact to our business in the 
first quarter and full year of 2020.

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STRATEGIC IMPERATIVES

2019-2023 LONG-TERM OBJECTIVES

• Elevate the Customer Experience

• Invest for Long-Term Growth

• Drive Productivity

• Leverage the Power of Our People

Our new in-house incubator, Green-
house, enables us to develop new ideas 
and partnerships that are relevant to 
youth culture today, scaling successful 
ideas across our broader portfolio in the 
future.  Our strategic minority invest-
ment in the youth culture e-commerce 
and content platform, NTWRK, provides 
us with a unique channel to introduce 
product, generate excitement, and drive 
commercial success in our ecosystem.

Drive Productivity

As we make these important investments 
against our strategic priorities, we have a 
disciplined approach to capital allocation, 
including a continuous quest for operat-
ing efficiency improvement.  In 2019, we 
made key investments in RFID technol-
ogy, inventory optimization, and develop-
ing the supply-chain of the future.  

In addition, we are focused on taking 
advantage of data analytics and machine 
learning to ensure we are taking the right 
actions to remain connected and relevant 
to our customers, through improved 
product search on our digital channels,  
data-led campaigns that allow us to offer 
more personalized experiences, and 
other important applications of these and 
other emerging technologies.  

Leverage the Power of Our People

The strength of our associate team 
around the world remains a critical driver 
for our business.  In order to take full 
advantage of the robust 
talent across the 
Company and 
maintain 
a strong 
pipeline 
of new 

SALES 

Mid-Single Digit CAGR

SALES PER  
SQUARE FOOT 
EARNINGS BEFORE INTEREST  
AND TAXES MARGIN

$525 - $575

Low Double-Digits

NET INCOME MARGIN

High-Single Digit

RETURN ON  
INVESTED CAPITAL

Mid-Teens

INVENTORY TURNOVER

3-4 Times

2015 

2016 

2017 

2018  

2019

Sales (billions) 

$ 7.4  

 $ 7.8  

 $ 7.7  

 $ 7.9 

$8.0 

Sales per Gross Square Foot 

 $504  

 $515  

 $495  

 $504  

 $510 

Adjusted EBIT Margin 

Adjusted Net Income Margin 

12.8% 

13.0% 

8.2% 

8.4% 

9.9% 

6.6% 

9.3% 

6.9% 

9.0%

6.7%

Return on Invested Capital 

15.8% 

15.1% 

11.0% 

12.0%  12.5%

employees, we launched a new inter-
active learning platform, Lace-Up, and 
initiated a series of training and cul-
ture-focused programs to enable us to 
engage, educate, and empower our more 
than 50,000 associates.

As a result of these programs and  
our focus on maintaining an inclusive 
work environment, we are proud that 
Foot Locker, Inc. was once again recog-
nized as one of the Best Workplaces for  
Retail and Diversity by the Great Place  
to Work Institute.

Highlights of our 2019 Financial Results

Total sales increased to over $8 billion, 
reflecting a full-year comparable-store 
sales gain of 2.2 percent, driven by strong 
results from women’s and kid’s footwear 
along with a solid increase in men’s.  
Sales at our Champs Sports division led 
the way in the U.S. with a mid-single digit 
comp gain.  We also had strong perfor-
mances in Foot Locker Asia Pacific, led 
by double-digit sales growth in Australia 

and New Zealand, and at Foot 

Locker Canada, which posted 

high-single digit growth.  Our 
record year also included 
a single-day with total 
sales exceeding 

$115 million,  

a milestone that reflects the operational 
benefits of the investments in our stores, 
digital capabilities, supply-chain, and  
our people.  

Earnings on an adjusted basis rose to 
$4.93 per share, a 4.7 percent increase 
over last year’s EPS.  While below our 
expectations, it reflects the increased 
pace of investment we outlined in March, 
as we work to lay the foundation for our 
long-term success.  We invested $237 
million in the business in 2019, including 
$187 million of capital expenditures and 
$50 million in strategic investments.  
Lastly, we delivered Return on Invested 
Capital of 12.5 percent, up 50 basis points 
over the prior year, a solid start on our 
path toward our mid-teens objective.

A Balanced Approach to Capital  
Allocation

Foot Locker, Inc.’s strong financial posi-
tion is the foundation on which we can 
pursue our strategic priorities and build 
on our position at the center of sneaker 
and youth culture, while also continuing to 
return a meaningful percentage of earn-
ings to our shareholders through divi-
dends and our share repurchase program. 

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COMPOUND ANNUAL  GROWTH RATE 
 
 
 
 
 
 
 
 
 
  
 
Total Sales (in billions)

Earnings Per Share

$7.8 $7.7

$7.9 $8.0

$7.2 $7.4

$6.5

$6.1

$5.6

$5.0

 $4.93

$4.82

 $4.71 

 $4.29 

 $3.99 

 $3.58 

 $2.78 

 $2.47 

 $1.82 

 $1.10 

 2010  2011  2012  2013  2014  2015  2016  2017  2018  2019

 2010  2011  2012  2013  2014  2015  2016  2017  2018  2019

Even as we invested in the business in 
2019, we generated over $500 million 
of free cash flow and returned over 
90 percent of it to our shareholders 
through dividends and $335 million of 
share repurchases. In February 2020, 
our Board of Directors approved a 
five percent increase in our quarterly 
dividend, to 40 cents per share, 
payable in the first quarter.  This marks 
the tenth consecutive year with a 
meaningful increase.

In the coming year, our capital 
expenditures will continue to be 
focused in areas that we expect to 
drive further improvement in our 
performance metrics, including opening 
new community-based power stores, 
elevating core stores, our ramp up in 
Asia, ongoing digital investments, and 
upgrades to our supply chain.

Cheryl’s extensive retail and brand  
marketing experience has been an 
invaluable source of insights, and I can 
say for the Board and myself, she will be 
truly missed.  

We take a very intentional approach 
in considering additions to our Board, 
ensuring that our directors bring a 
diverse range of experiences and capa-
bilities that are critical to our busi-
ness.  Consistent with this, we recently 
welcomed two new, independent Board 
members, Darlene Nicosia and Tristan 
Walker, who each bring exceptional 
experience around the utilization of inno-
vation and technology to drive change 
and deliver growth.

Finally, I want to personally thank all of 
our shareholders.  We appreciate your 
investment and continued support as 
we work to execute our strategies and 
achieve our long-term objectives.
As we look ahead, we are confident in 
our robust strategic plan.  We believe it 
will strengthen our position at the center 
of sneaker and youth culture and create 
value for our shareholders.

Richard A. Johnson
Chairman and Chief Executive Officer

Our Commitment to our Global  
Corporate Social Responsibility Efforts

We recognize that investors and their 
advocacy groups are increasingly 
focused on companies’ Corporate Social 
Responsibility (CSR) practices and have 
placed increasing importance on the 
implications and social cost of their 
investments.

We are committed to driving value cre-
ation for all of our stakeholders, and our 
global social responsibility efforts remain 
an integral part of how we manage the 
business, interact with the communities 
where we work and live, create an inclu-
sive and diverse workplace and culture, 
and sustain value by making decisions 
that are good for the environment.

To learn more about our efforts around 
CSR and our Board’s oversight, please 
visit our updated investor relations 
website or 2020 Proxy Statement, where 
we detail our various endeavors around 
these important issues that are impact-
ing our business and world every day.

Conclusion

I want to thank every associate at  
Foot Locker, Inc. for their dedication 
to the business.  Without their focus, 
execution, and passion for the “game,” 
we would not be able to deliver unrivaled 
customer experiences.  I am also grate-
ful for the commitment and support 
from our world-class suppliers, land-
lords, and other organizations that are 
so important to our success.

Through their expertise, guidance,  
and support, our Board of Directors 
plays a critical role in helping us position 
the Company for long-term success.   
I especially want to thank Cheryl Turpin 
who will be retiring from the Board this 
spring after serving for 19 years.   

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ELEVATE THE CUSTOMER EXPERIENCE

5

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A core focus of our strategic plan is to create elevated experiences for our customers that are both 
seamless to their lifestyle and build authentic emotional connections with them.  Here are some exam-
ples of how we brought this to life in 2019:

•  We delivered unique products in strategic partnership with our suppliers, including collections with 
Nike (e.g., Home and Away and Evolution of the Swoosh), Jordan (Rivals), adidas (Logo Distortion 
and Space Race), Puma, Fila, Champion, and others.

•  We opened six new Power Stores, including our first community-based Power Store 

in New York’s Washington Heights, which is also the first strategic partner 
store to tie into Nike’s digital capabilities.  We also opened Power 
Stores in Philadelphia in the U.S., and Milan, Frankfurt, and 
Melbourne across our international markets.  

•  We created a new destination for our female customers,  

with 35 new dedicated women’s spaces across our store fleet in  
the North America, EMEA, and Asia Pacific regions, which feature special in-store 
concepts and community activations.

•  We rolled out Nike and Jordan consumer experiences at Foot Locker Europe with enhanced walls that 
deliver elevated storytelling and connect today’s customers with the heritage of the brands’ classics 
and latest offerings.

•  We launched FLX, our new membership program where customers who shop and engage across our 
Foot Locker, Inc. family of brands, are offered new benefits and can earn exclusive rewards or head 
starts on new product launches.  The program is now live across the United States and in three  
European markets.

COLLECTIO NS

Deliver the most compelling 
and unique assortments

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INVEST FOR LONG TERM GROWTH

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Singapore

Frankfurt

Melbourne

Washington Heights

Our investments are focused on ensuring that we can deliver on our customers’ expectations. To do 
this, we are strategically investing in opportunities that drive connections with our customers and 
give us access to new capabilities, business segments, and regions.  In 2019, our progress included 
the following actions:   

•  We remodeled and relocated 148 stores, elevating the customer experience with more 

premium brand presentations and improved storytelling.

•  We continued to expand our geographic reach with the opening of nine new stores 
in Asia as well as our third-party distribution center in Singapore, enabling us 
to distribute products to our stores and digital channels more efficiently.

•  We launched Greenhouse, our new in-house incubator which enables us 
to connect with exciting new brands and designers, and to develop new 
ideas and partnerships that are relevant to youth culture both today and 
in the future.  

•  We made a minority investment in NTWRK – a unique digital platform that 

brings the best brands and cultural icons together on live videos and provides our 
customers with the option to shop exclusive products while they watch.

C ONT ENT

Engage consumers with powerful 
stories across multiple channels

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DRIVE PRODUCTIVITY

Junction City, Kansas 
Distribution Center

9
9

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At the same time as we focus on elevating the customer experience and  
investing for long-term growth, we are committed to continually improving our 
operating efficiency in order to drive productivity.  This past year, in order to 
become more productive:

•  We completed the retrofit of our Junction City, Kansas distribution center,  
enabling us to more efficiently supply our stores and process digital orders.

•  We continued to optimize our store fleet and rent expense with favorable lease 
terms, leveraged in-store digital capabilities, and drove efficiencies in our 
store design and build-out costs. 

•  We completed the roll-out of our new Point-of-Sale soft-

ware platform across our North America and Asia 
Pacific stores and most of our European markets, 
enabling faster more seamless transactions,  
improved customer identification, and easier  
implementation of new payment types.

•  We successfully rolled out the payment service  

Afterpay in Foot Locker Australia, both in-store and 
online, creating a more convenient shopping experience 
for those customers seeking to “Buy Now, Pay Later”.   
In addition, we began testing similar payment offerings in other 
regions, including Klarna in parts of the United States.

•  We rolled out RFID technology in our Foot Locker Europe stores and  

began a pilot test in the U.S. 

CONVENIE NCE

Reimagine the retail and merchandising 
experience through speed, data and analytics

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10
10

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LEVERAGE THE POWER OF OUR PEOPLE

11

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Sales Per Square Foot

Return on Invested Capital

$490 $504

$515

$495 $504

$510

$443 $460

$406

$360

15.8%

15.0%

15.1%

14.1%

12.0%

12.5%

11.0%

14.2%

11.8%

8.3%

 2010  2011  2012  2013  2014  2015  2016  2017  2018  2019

  2010  2011  2012  2013  2014  2015  2016  2017  2018  2019

Our people drive the business forward.  Given this, we are committed to providing a rewarding 
employment experience for our associates around the world and developing a strong pipeline of talent. 
Examples of our work to leverage the power of our people in 2019 include:

•  We launched Lace-Up, our new interactive communications and learning platform. The system offers a 

pathway for our associates to engage with us, learn, have fun, and drive productivity. 

•  We also offer team members, at all levels, a variety of training opportunities, ranging from 

online courses, to in-person workshops, and multi-day programs.

•  We developed the Footaction “No 1 Way” design program, a competition-based 

initiative that provides mentorship and guidance in partnership with the 
PENSOLE Academy to rising stars from the 85+ Historically Black Colleges 
and Universities across the U.S., fostering diversity of talent and providing a 
platform for creative individuality.

•  We created Employee Resource Groups to connect employees across our 

company worldwide.  This included groups for Latin, African American/Black, 
Women, LGBTQ, and Persons with Disabilities, with more groups to come.

•  We expanded “Skip Level” conversations, small group and one-on-one discussions that encourage 

employees to have an open dialogue on topics that are important to them.

C ONN ECTIVITY

Empower the consumer with new pathways 
to participate, connect and share

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SOCIAL RESPONSIBILITY

As a company, we recognize the 
importance of social responsibility and 
enriching the lives of not only our team 
members, but also those who live in 
the communities we serve globally. 
Community is a significant part of  
Foot Locker’s culture and integral to the 
way we look at our business, from hyper-
local connectivity within our Power Stores 
to our deep commitment to giving back 
to those in need.  We do this by utilizing 
our platform to support youth through 
our educational, health and athletic 
programs, and partnerships.

For example, the Foot Locker Foundation, 
which launched the Foot Locker Scholar 
Athletes Program in 2011, awards 
$20,000 college scholarships annually 
to 20 exceptional student athletes who 
demonstrate excellence on the court 
and in the classroom, as well as display 
strong leadership qualities within their 
communities.  

Through the Foundation’s annual  
“On Our Feet Gala,” we have been able 
to raise millions of dollars in support 
of the Foot Locker Scholar Athletes 
Program as well as the United Negro 
College Fund.  In addition, we support our 
internal talent through the Foot Locker 
Associate Scholarship Program, which 
was launched in 2012.  Through these 
programs, we have donated approximately 
$10 million since 2004 toward the 
education of some of America’s brightest 
leaders of tomorrow. 

In 2019, the Kids Foot Locker and 
Boys & Girls Clubs of America (BGCA) 
partnership evolved into the “In My 
Shoes” challenge, which encourages 
BGCA members to share their passions 
and interests, from sports to writing to 
music to photography.  While through our 
partnership with PENSOLE, we launched 
several programs, including the “Fueling 
the Future of Footwear” Master Class and 

the “No 1 Way” design program alongside 
Footaction, to offer hands-on experience 
and mentorship to the next generation of 
talented designers.

The Company also volunteers significant 
time and resources to our other partners, 
who all share our commitment to the 
well-being of others.  These charitable 
organizations include Fred Jordan 
Missions, American Cancer Society, 
Two Ten Footwear Foundation, and 
the American Red Cross.  Foot Locker 
also donates to many other important 
causes around the world, such as 
Adopt One Village Inc. (Ghana), the 
Pluryn Foundation (The Netherlands), 
the Starlight Children’s Foundation 
(Australia), and the Special Olympics 
(Canada).

C OMMU NIT Y

Focus on building trust and authentic 
relationships at a hyper-local level

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FORM 10-K

14

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 

FORM 10-K  

(Mark One) 

☒  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the fiscal year ended February 1, 2020 
OR 

☐ 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the transition period from                   to                   
Commission File No. 1-10299 

(Exact name of registrant as specified in its charter) 

New York 
(State or other jurisdiction of 
incorporation or organization) 
330 West 34th Street, New York, New York 
(Address of principal executive offices) 

13-3513936 
(I.R.S. Employer Identification No.) 

10001 
(Zip Code) 

Registrant’s telephone number, including area code: (212) 720-3700 
Securities registered pursuant to Section 12(b) of the Act: 

Title of each class 
Common Stock, par value $0.01 

Trading Symbol 
FL 

Name of each exchange on which registered 
New York Stock Exchange 

Securities registered pursuant to Section 12(g) of the Act: None 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes      No    

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes      No    

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 
1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to 
such filing requirements for the past 90 days. Yes    No    

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit 
such files). Yes  No  

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or 
an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth 
company” in Rule 12b-2 of the Exchange Act. 

Large accelerated filer  
Emerging growth company ☐ 

Accelerated filer  

Non-accelerated filer  

Smaller reporting company ☐ 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any 
new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act.  

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No☒ 

The number of shares of the registrant’s Common Stock, par value $0.01 per share, outstanding as of March 23, 2020: 
The aggregate market value of voting stock held by non-affiliates of the registrant computed by reference to the closing 
price as of the last business day of the Registrant’s most recently completed second fiscal quarter, August 2, 2019 was 
approximately: 

104,191,210

$3,051,665,857*

*    For purposes of this calculation only (a) all directors plus six executive officers and owners of five percent or more of the registrant are deemed 
to be affiliates of the registrant and (b) shares deemed to be “held” by such persons include only outstanding shares of the registrant’s voting 
stock with respect to which such persons had, on such date, voting or investment power. 

DOCUMENTS INCORPORATED BY REFERENCE 

Portions of the registrant’s definitive Proxy Statement (the “Proxy Statement”) to be filed in connection with the Annual Meeting of Shareholders to 
be held on May 20, 2020: Parts III and IV. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART I 

FOOT LOCKER, INC. 
TABLE OF CONTENTS 

  Business 

Item 1. 
Item 1A.    Risk Factors 
Item 1B.    Unresolved Staff Comments 
Item 2. 
Item 3. 
Item 4. 
Item 4A.    Information about our Executive Officers  

  Properties 
  Legal Proceedings 
  Mine Safety Disclosures 

PART II 

Item 5. 

Market for the Company’s Common Equity, Related Stockholder Matters and Issuer Purchases of 
Equity Securities 

  Selected Financial Data 
  Management’s Discussion and Analysis of Financial Condition and Results of Operations 

Item 6. 
Item 7. 
Item 7A.    Quantitative and Qualitative Disclosures About Market Risk 
Item 8. 
Item 9. 
Item 9A.    Controls and Procedures 
Item 9B.    Other Information 

  Consolidated Financial Statements and Supplementary Data 
  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

PART III     

Item 10. 
Item 11. 
Item 12. 

  Directors, Executive Officers and Corporate Governance 
  Executive Compensation 

Security  Ownership  of  Certain  Beneficial  Owners  and  Management  and  Related  Stockholder 
Matters 

Item 13. 
Item 14. 

  Certain Relationships and Related Transactions, and Director Independence 
  Principal Accounting Fees and Services 

PART IV     

Item 15. 
Item 16. 

  Exhibits and Financial Statement Schedules 
  Form 10-K Summary 

INDEX OF EXHIBITS 

SIGNATURES  

1
3
12
12
13
13
13

14
16
17
33
33
75
75
77

77
77

77
77
77

78
78

79

83

 
 
   
 
   
 
   
   
 
   
 
 
   
 
   
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS 

This Annual Report on Form 10-K (“Annual Report”) includes “forward-looking” statements within the meaning of the 
Private Securities Litigation Reform Act of 1995. Forward-looking statements can be identified by the fact that they 
do not relate strictly to historical or current facts. They often include words such as “believes,” “expects,” “anticipates,” 
“estimates,”  “intends,”  “plans,”  “seeks,”  “continues,”  “feels,”  “forecasts,”  or  words  of  similar  meaning,  or  future  or 
conditional verbs, such as “will,” “should,” “could,” “may,” “aims,” “intends,” or “projects.” These statements include 
statements relating to trends in or expectations relating to the expected effects of our initiatives, strategies and plans, 
as well as trends in or expectations regarding our financial results and long-term growth model and drivers, tax rates, 
business  opportunities  and  expansion,  strategic  acquisitions  or  investments,  expenses,  dividends,  share 
repurchases, and our mitigation strategies, liquidity, cash flow from operations, use of cash and cash requirements, 
investments, borrowing capacity and use of proceeds, repatriation of cash to the U.S., and the effect of the outbreak 
of  a  novel  strain  of  the  coronavirus  (COVID-19)  on  our  financial  results.  A  forward-looking  statement  is  neither  a 
prediction  nor  a  guarantee  of  future  events  or  circumstances,  and  those  future  events  or  circumstances  may  not 
occur. You should not place undue reliance on forward-looking statements, which speak to our views only as of the 
date of this Annual Report. These forward-looking statements are all based on currently available operating, financial, 
and competitive information and are subject to various risks and uncertainties, many of which are unforeseeable and 
beyond our control, such as the developing situation, and uncertainty caused, related to the COVID-19 pandemic. 
Additional risks and uncertainties that we do not presently know about or that we currently consider to be insignificant 
may also affect our business operations and financial performance. 

Our actual future results and trends may differ materially depending on a variety of factors, including, but not limited 
to,  the  risks  and  uncertainties  discussed  under  “Risk  Factors”  and  “Management’s  Discussion  and  Analysis  of 
Financial Condition and Results of Operations.” Given these risks and uncertainties, you should not rely on forward-
looking statements as a prediction of actual results. Any or all of the forward-looking statements contained in this 
Annual Report or any other public statement made by us, including by our management, may turn out to be incorrect. 
We are including this cautionary note to make applicable and take advantage of the safe harbor provisions of the 
Private Securities Litigation Reform Act of 1995 for forward-looking statements. We expressly disclaim any obligation 
to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. 

 
 
 
 
 
 
Item 1. Business 

General 

PART I 

Foot Locker, Inc., incorporated under the laws of the State of New York in 1989, is a leading global retailer. Foot 
Locker,  Inc.  leads  the  celebration  of  sneaker  and  youth  culture  around  the  globe  through  a  portfolio  of  brands 
including Foot Locker, Lady Foot Locker, Kids Foot Locker, Champs Sports, Eastbay, Footaction, Runners Point, 
and Sidestep. As of February 1, 2020, we operated 3,129 primarily mall-based stores, as well as stores in high-traffic 
urban  retail  areas  and  high  streets,  in  27  countries  across  the  United  States,  Canada,  Europe,  Australia,  New 
Zealand, and Asia. Our purpose is to inspire and empower youth culture around the world, by fueling a shared passion 
for self-expression and creating unrivaled experiences at the heart of the global sneaker community. 

Foot Locker, Inc. uses its omni-channel capabilities to bridge the digital world and physical stores, including order-in-
store,  buy  online  and  pickup-in-store,  and  buy  online  and  ship-from-store,  as  well  as  e-commerce.  We  operate 
websites  and  mobile  apps  aligned  with  the  brand  names  of  our  store  banners  (including  footlocker.com, 
ladyfootlocker.com, kidsfootlocker.com, champssports.com, footaction.com, footlocker.ca, footlocker.eu (and related 
e-commerce sites in the various European countries that we operate) footlocker.com.au, runnerspoint.com, sidestep-
shoes.com,  footlocker.hk,  footlocker.sg,  and  footlocker.my).  These  sites  offer  some  of  the  largest  online  product 
selections and provide a seamless link between e-commerce and physical stores. We also operate the websites for 
eastbay.com, final-score.com, and eastbayteamsales.com. 

Foot Locker, Inc. and its subsidiaries hereafter are referred to as the “Registrant,” “Company,” “we,” “our,” or “us.” 
Foot  Locker,  Inc.  has  its  corporate  headquarters  in  New  York.  The  service  marks,  trade  names,  and  trademarks 
appearing  in  this  report  (except  for  Nike,  Jordan,  adidas,  and  Puma)  are  owned  by  Foot  Locker, Inc.  or  its 
subsidiaries. 

Store and Operations Profile 

  February 3, 

  February 1,   Relocations/ 

  Square Footage 
(in thousands) 

2019 

     Opened      Closed      

2020 

Foot Locker U.S. 
Foot Locker Europe 
Foot Locker Canada 
Foot Locker Pacific 
Foot Locker Asia 
Kids Foot Locker 
Lady Foot Locker 
Champs Sports 
Footaction 
Runners Point 
Sidestep 
SIX:02 
Total 

 886   
 642   
 107   
 94   
 5  
 428   
 57   
 535   
 250   
 107   
 80   
 30   
 3,221   

 10  
 14  
 —  
 1  
 9  
 12  
 —  
 8  
 3  
 1  
 9  
 —  
 67   

 29   
 20   
 2   
 4   
 —  
 9   
 11   
 7   
 8   
 27   
 12   
 30   
 159   

The following is a brief description of each of our banners: 

      Remodels        Selling       Gross 
 4,191 
 2,181 
 432 
 240 
 76 
 1,278 
 110 
 2,999 
 1,317 
 185 
 137 
 — 
 13,146 

 2,403   
 1,016   
 263   
 148   
 42   
 740   
 66   
 1,930   
 777   
 105   
 75   
 —   
 7,565   

 37   
 46   
 12   
 7   
 —   
 11   
 —   
 26   
 7   
 2   
 —   
 —   
 148   

 867   
 636   
 105   
 91   
 14  
 431   
 46   
 536   
 245   
 81   
 77   
 —   
 3,129   

Foot Locker — Foot Locker is a leading global youth culture brand that connects the sneaker obsessed consumer 
with  the  most  innovative  and  culturally  relevant  sneakers  and  apparel.  Across  all  our  consumer  touchpoints, 
Foot Locker  enables  consumers  to  fulfill  their  desire  to  be  part  of  sneaker  and  youth  culture.  We  curate  special 
product assortments and marketing content that supports our premium position – from leading global brands such as 
Nike, Jordan, adidas, and Puma, as well as new and emerging brands in the athletic and lifestyle space. We connect 
emotionally with our consumers through a combination of global brand events and highly targeted and personalized 
experiences  in  local  markets  including  our  community-based  “power”  stores,  which  provides  pinnacle  retail 
experiences  that  delivers  connected  customer  interactions  through  service,  experience,  product,  and  a  sense  of 
community. Foot Locker’s 1,713 stores are located in 27 countries including 867 in the United States, Puerto Rico, 
U.S. Virgin Islands, and Guam, 105 in Canada, 636 in Europe, a combined 91 in Australia and New Zealand, and 14 
in  Asia.  Our  domestic  stores  have  an  average  of  2,800  selling  square  feet  and  our  international  stores  have  an 
average of 1,700 selling square feet. 

2019 Form 10-K Page 1 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
  
  
  
  
 
  
  
  
  
  
  
  
  
Kids Foot Locker — Kids Foot Locker offers the largest selection of premium brand-name athletic footwear, apparel, 
and accessories for children. Kids Foot Locker enables youth of all ages to participate in sneaker culture and helps 
their parents shop in a curated environment with only the best assortment in stores and online. Of our 431 stores, 
376  are  located  in  the  United  States,  Puerto  Rico,  and  the  U.S.  Virgin  Islands,  37  in  Europe,  16  in  Canada,  1  in 
Australia, and 1 in New Zealand. These stores have an average of 1,700 selling square feet. 

Lady Foot Locker — Lady Foot Locker is a U.S. retailer of athletic footwear, apparel, and accessories dedicated to 
sneaker-obsessed young women. Our stores provide premium sneakers and apparel, carefully selected to reflect the 
latest styles. Lady Foot Locker operates 46 stores that are located in the United States and Puerto Rico. These stores 
have an average of 1,400 selling square feet. 

Champs Sports — Champs Sports is one of the largest mall-based specialty athletic footwear and apparel retailers 
in North America. With a focus on the lifestyle expression of sport, Champs Sports’ product categories include athletic 
footwear and apparel, and sport-lifestyle inspired accessories. This assortment allows Champs Sports to offer the 
best head-to-toe fashion stories representing the most powerful athletic brands, sports teams, and athletes in North 
America. Of our 536 stores, 503 are located in the United States, Puerto Rico, and the U.S. Virgin Islands and 33 in 
Canada. The Champs Sports stores have an average of 3,600 selling square feet. 

Footaction — Footaction is a North American athletic footwear and apparel retailer that offers the freshest, best edited 
selection  of  athletic lifestyle brands  and  looks.  This  banner  is  uniquely  positioned  at  the  intersection  of  sport  and 
style, with a focus on authentic, premium product. Of our 245 stores, 240 are located in the United States and Puerto 
Rico and 5 are in Canada. The Footaction stores have an average of 3,200 selling square feet. 

Runners Point — Runners Point specializes in running footwear, apparel, and equipment for both performance and 
lifestyle purposes. This banner offers athletically inspired premium products and personalized service. Runners Point 
also caters to local running communities providing technical products, training tips and access to local running and 
group events, while also serving their lifestyle running needs. Our 81 stores are located in Germany, Austria, and 
Switzerland. Runners Point stores have an average of 1,300 selling square feet. 

Sidestep — Sidestep is a predominantly athletic fashion footwear banner.  Our 77 stores are located in Germany, 
Austria, Netherlands, and Switzerland. Sidestep caters to a more discerning, fashion forward consumer. Sidestep 
stores have an average of 1,000 selling square feet.  

We closed the SIX:02 banner during 2019 and we will focus on providing our female customer an engaging retail 
experience through our other banners. 

Eastbay 

Eastbay is a sporting goods direct marketer operating in the United States, providing high school and other athletes 
with a complete sports solution including athletic footwear, apparel, equipment, and team licensed merchandise for 
a broad range of sports. With over 100 sales professionals, Eastbay Team Sales connects directly with thousands of 
high school coaches and athletic directors in the Unites States in offering the best performance product and premium 
level of service.  

Franchise Operations 

We have franchised Foot Locker stores located within the Middle East, as well as franchised stores in Germany under 
the Runners Point banner. A total of 139 franchised stores were operating as of February 1, 2020, 9 in Germany and 
130 in the Middle East, of which 52 are in Israel. 

Employees 

The  Company  and  its  consolidated  subsidiaries  had  15,589  full-time  and  35,410  part-time  employees  as  of 
February 1, 2020. The Company considers employee relations to be satisfactory. 

Competition 

The athletic footwear and apparel industry is highly competitive. We compete primarily with athletic footwear specialty 
stores, sporting goods stores, department stores, traditional shoe stores, mass merchandisers, and online retailers.  

2019 Form 10-K Page 2 

 
 
 
Merchandise Purchases 

Financial  information  concerning  merchandise  purchases  is  contained  under  the  “Liquidity”  section  in  “Item 7. 
Management’s Discussion and Analysis of Financial Condition and Results of Operations” and under the “Business 
Risk” section in the Financial Instruments and Risk Management note in “Item 8. Consolidated Financial Statements 
and Supplementary Data.” 

Available Information 

The  Company  maintains  a  corporate  website  at  www.footlocker-inc.com.  The  Company’s  filings  with  the  U.S. 
Securities  and  Exchange  Commission  (the  “SEC”),  including  its  annual  report  on  Form 10-K,  quarterly  reports  on 
Form 10-Q, current reports on Form 8-K, and all amendments to those reports are available free of charge through 
this website as soon as reasonably practicable after they are filed with or furnished to the SEC. Our Corporate Social 
Responsibility disclosure is available to investors on our investor relations tab of our corporate website under the 
heading  “Responsibility.”  The  Corporate  Governance  section  of  the  Company’s  corporate  website  contains  the 
Company’s Corporate Governance Guidelines, Committee Charters, and the Company’s Code of Business Conduct 
for  directors,  officers  and  employees,  including  the  Chief  Executive  Officer,  Chief  Financial  Officer,  and  Chief 
Accounting  Officer.  Copies  of  these  documents  may  also  be  obtained  free  of  charge  upon  written  request  to  the 
Company’s Corporate Secretary at 330 West 34th Street, New York, N.Y. 10001. 

Item 1A. Risk Factors 

Risks Related to Our Business and Industry 

Our inability to implement our long-range strategic plan may adversely affect our future results. 

Our ability to successfully implement and execute our long-range strategic plan is dependent on many factors. Our 
strategies may require significant capital investment and management attention. Additionally, any new initiative is 
subject  to certain  risks including  customer  acceptance  of  our  products  and  renovated  store  designs, competition, 
product differentiation, the ability to attract and retain qualified personnel, and our ability to successfully implement 
technological initiatives. If we cannot successfully execute our strategic growth initiatives or if the long-range plan 
does not adequately address the challenges or opportunities we face, our financial condition and results of operations 
may be adversely affected. Additionally, failure to meet shareholder expectations, particularly with respect to sales, 
operating margins, and earnings per share, would likely result in volatility in the market value of our stock. 

The retail athletic footwear and apparel business is highly competitive. 

Our athletic footwear and apparel operations compete primarily with athletic footwear specialty stores, sporting goods 
stores, department stores, traditional shoe stores, mass merchandisers, and online retailers, many of which are units 
of national or regional chains that have significant financial and marketing resources. The principal competitive factors 
in our markets are selection of merchandise, customer experience, reputation, store location, advertising, and price. 
We cannot assure that we will continue to be able to compete successfully against existing or future competitors. Our 
expansion into markets served by our competitors, and entry of new competitors or expansion of existing competitors 
into our markets, could have a material adverse effect on our business, financial condition, and results of operations. 

Although we sell an increasing proportion of our merchandise online, a significantly faster shift in customer buying 
patterns to purchasing athletic footwear, athletic apparel, and sporting goods online could have a material adverse 
effect on our business results. In addition, all of our significant suppliers operate retail stores and distribute products 
directly through the internet and others may follow. Should this continue to occur or accelerate, and if our customers 
decide  to  purchase  directly  from  our  suppliers,  it  could  have  a  material  adverse  effect  on  our  business,  financial 
condition, and results of operations. 

A change in the relationship with any of our key suppliers or the unavailability of key products at competitive 
prices could affect our financial health. 

Our  business  is  dependent  to  a  significant  degree  upon  our  ability  to  obtain  premium  product  and  the  ability  to 
purchase brand-name merchandise at competitive prices from a limited number of suppliers. In addition, we have 
negotiated volume discounts, cooperative advertising, and markdown allowances with our suppliers, as well as the 
ability to cancel orders and return excess or unneeded merchandise. We cannot be certain that such terms with our 
suppliers will continue in the future. 

2019 Form 10-K Page 3 

 
We purchased approximately 91 percent of our merchandise in 2019 from our top five suppliers and we expect to 
continue  to  obtain  a  significant percentage  of  our  athletic  product  from  these  suppliers  in  future  periods. 
Approximately  71 percent  of  all  merchandise  purchased  in  2019  was  purchased  from  one  supplier —  Nike, Inc. 
(“Nike”).  Each  of  our  operating  divisions  is  highly  dependent  on  Nike.  Individually  they  purchased  between  43  to 
77 percent of their merchandise from Nike during the year. Merchandise that is high profile and in high demand is 
allocated  by  our  suppliers  based  upon  their  internal  criteria.  Although  we  have  generally  been  able  to  purchase 
sufficient quantities of this merchandise in the past, we cannot be certain that our suppliers will continue to allocate 
sufficient amounts to us in the future. Our inability to obtain merchandise in a timely manner from major suppliers as 
a result of business decisions by our suppliers, or any disruption in the supply chain, could have a material adverse 
effect on our business, financial condition, and results of operations. Because of the high proportion of purchases 
from Nike, any adverse development in Nike’s reputation, financial condition or results of operations or the inability 
of Nike to develop and manufacture products that appeal to our target customers could also have an adverse effect 
on our business, financial condition, and results of operations. We cannot be certain that we will be able to acquire 
merchandise at competitive prices or on competitive terms in the future. These risks could have a material adverse 
effect on our business, financial condition, and results of operations. 

The  industry  in  which  we  operate  is  dependent  upon  fashion  trends,  customer  preferences,  product 
innovations, and other fashion-related factors. 

The athletic footwear and apparel industry, especially at the premium end of the price spectrum, in which we operate, 
is subject to changing fashion trends and customer preferences. In addition, retailers in the athletic industry rely on 
their  suppliers  to  maintain  innovation  in  the  products  they  develop.  We  cannot  guarantee  that  our  merchandise 
selection will accurately reflect customer preferences when it is offered for sale or that we will be able to identify and 
respond quickly to fashion changes, particularly given the long lead times for ordering much of our merchandise from 
suppliers. A substantial portion of our highest margin sales are to young males (ages 12–25), many of whom we 
believe  purchase  athletic  footwear  and  athletic  apparel  as  a  fashion  statement  and  are  frequent  purchasers.  Our 
failure to anticipate, identify or react appropriately in a timely manner to changes in fashion trends that would make 
athletic  footwear  or  athletic  apparel  less  attractive  to  our  customers  could  have  a  material  adverse  effect  on  our 
business, financial condition, and results of operations. 

If we do not successfully manage our inventory levels, our operating results will be adversely affected. 

We  must  maintain  sufficient inventory  levels  to  operate  our  business  successfully.  However,  we  also  must  guard 
against accumulating excess inventory. For example, we order most of our athletic footwear four to six months prior 
to delivery to our stores. If we fail to anticipate accurately either the market for the merchandise in our stores or our 
customers’ purchasing habits, we may be forced to rely on markdowns or promotional sales to dispose of excess or 
slow moving inventory, which could have a material adverse effect on our business, financial condition, and results 
of operations. 

Our  financial  condition  and  results  of  operations  for  2020  will  be  adversely  affected  by  the  COVID-19 
pandemic.   

In December 2019, a novel strain of coronavirus (COVID-19) was reported to have surfaced in Wuhan, China. On 
March 18, 2020, in response to intensifying efforts to contain the spread of COVID-19, we temporarily closed our 
stores across all of our brands in North America, EMEA, and Malaysia – that includes Foot Locker, Lady Foot Locker, 
Kids  Foot  Locker,  Footaction,  Champs  Sports,  Runners  Point,  and  Sidestep.  On  March  25,  2020,  we  closed  our 
stores in New Zealand. The rest of the Company’s locations in the Asia Pacific region, which include Hong Kong, 
Singapore, and Australia, will remain open subject to direction from local and national governments. We continue to 
monitor the outbreak of COVID-19 and other closures may be required to help ensure the health and safety of our 
associates  and  our  customers.  We  are  also  continuing  to  communicate  with  our  suppliers  regarding  the  flow  of 
product and potential temporary effects on our supply chain. Given the dynamic nature of these circumstances, the 
duration  of  business  disruption,  and  reduced  customer  traffic,  the  related  financial  affect  cannot  be  reasonably 
estimated at this time but are expected to materially affect our business for the first quarter and full year of 2020. The 
extent to which COVID-19 affects our results, or those of our suppliers, will depend on future developments, which 
are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity 
of COVID-19 and the actions and related costs to contain  or treat it, among others. 

2019 Form 10-K Page 4 

 
 
 
We are affected by mall traffic and our ability to secure suitable store locations. 

Many of our stores, especially in North America, are located primarily in enclosed regional and neighborhood malls. 
Our sales are affected, in part, by the volume of mall traffic. Mall traffic may be adversely affected by, among other 
factors, economic downturns, the closing or continued decline of anchor department stores and/or specialty stores, 
and a decline in the popularity of mall shopping among our target customers.  

Further, any terrorist act, natural disaster, public health issue, such as COVID-19, flu or other pandemics, or safety 
concern that decreases the level of mall traffic, or that affects our ability to open and operate stores in such locations, 
could have a material adverse effect on our business. 

To take advantage of customer traffic and the shopping preferences of our customers, we need to maintain or acquire 
stores in desirable locations such as in regional and neighborhood malls, as well as high-traffic urban retail areas 
and high streets. We cannot be certain that desirable locations will continue to be available at favorable rates. Some 
traditional  enclosed  malls  are  experiencing  significantly  lower  levels  of  customer  traffic,  driven  by  economic 
conditions, the closure of certain mall anchor tenants, and changes in customer shopping preferences, such as online 
shopping. Further, some malls have closed, and others may close in the future. While we seek to obtain suitable 
locations off-mall there is no guarantee that we will be able to secure such locations. 

Several large landlords dominate the ownership of prime malls and because of our dependence upon these landlords 
for a substantial number of our locations, any significant erosion of their financial condition or our relationships with 
them could negatively affect our ability to obtain and retain store locations. Additionally, further landlord consolidation 
may negatively affect our ability to negotiate favorable lease terms. 

Our future growth may depend on our ability to expand operations in international markets.  

Our future growth will depend, in part, on our ability to expand our business in additional international markets. As 
we expand into new international markets, we may have only limited experience in operating our business in such 
markets.  In  other  instances,  we  may  have  to  rely  on  the  efforts  and  abilities  of  foreign  business  partners  in  such 
markets. In addition, business practices in these new international markets may be unlike those in the other markets 
we  serve,  and  we  may  face  increased  exposure  to  certain  risks.  Our  future  growth  may  be  materially  adversely 
affected if we are unsuccessful in our international expansion efforts. 

We may experience fluctuations in, and cyclicality of, our comparable-store sales results. 

Our comparable-store sales have fluctuated significantly in the past, on both an annual and a quarterly basis, and 
we expect them to continue to fluctuate in the future. A variety of factors affect our comparable-store sales results, 
including, among others, fashion trends, product innovation, promotional events, the highly competitive retail sales 
environment, economic conditions, timing of income tax refunds, changes in our merchandise mix, calendar shifts of 
holiday periods, declines in foot traffic, supply chain disruptions, and weather conditions.  

Many of our products represent discretionary purchases. Accordingly, customer demand for these products could 
decline in an economic downturn or if our customers develop other priorities for their discretionary spending. These 
risks could have a material adverse effect on our business, financial condition, and results of operations. 

The  effects  of  natural  disasters,  terrorism,  acts  of  war,  acts  of  violence,  and  public  health  issues  may 
adversely affect our business. 

Natural disasters, including earthquakes, hurricanes, floods, and tornadoes may affect store and distribution center 
operations. In addition, acts of terrorism, acts of war, and military action both in the United States and abroad can 
have a significant effect on economic conditions and may negatively affect our ability to purchase merchandise from 
suppliers for sale to our customers. Any act of violence, including active shooter situations and terrorist activities, that 
are  targeted  at  or  threatened  against  shopping  malls,  our  stores,  offices  or  distribution  centers,  could  result  in 
restricted access to our stores and/or store closures in the short-term and, in the long-term, may cause our customers 
and employees to avoid visiting our stores.  

Public health issues, such as COVID-19, flu or other pandemics, whether occurring in the United States or abroad, 
could disrupt our operations and result in a significant part of our workforce being unable to operate or maintain our 
infrastructure  or  perform  other  tasks  necessary  to  conduct  our  business.  Additionally,  public  health  issues  may 
disrupt, or have an adverse effect on, our suppliers’ operations, our operations, our customers, or result in significantly 
lower traffic to or closure of our stores, or customer demand.  

2019 Form 10-K Page 5 

 
Our  ability  to  mitigate  the  adverse  effect  of  these  events  depends,  in  part,  upon  the  effectiveness  of  our  disaster 
preparedness and response planning as well as business continuity planning. However, we cannot be certain that 
our plans will be adequate or implemented properly in the event of an actual disaster.  

Any significant declines in public safety or uncertainties regarding future economic prospects that affect customer 
spending habits could have a material adverse effect on customer purchases of our products. We may be required 
to suspend operations in some or all of our locations and incur significant costs to remediate concerns which could 
have a material adverse effect on our business, financial condition, and results of operations. 

Technology, Data Security, and Privacy Risks 

We are subject to technology risks including failures, security breaches, and cybersecurity risks that could 
harm our business, damage our reputation, and increase our costs in an effort to protect against these risks. 

Information technology is a critical part of our business operations. We depend on information systems to process 
transactions, make operational decisions, manage inventory, operate our websites, purchase, sell and ship goods 
on  a  timely  basis,  and  maintain  cost-efficient  operations.  There  is  a  risk  that  we  could  experience  a  business 
interruption, theft of information, or reputational damage as a result of a cyber-attack, such as an infiltration of a data 
center or data leakage of confidential information, either internally or at our third-party providers. We may experience 
operational  problems  with  our  information  systems  as  a  result  of  system  failures,  system  implementation  issues, 
viruses, malicious hackers, sabotage, or other causes. 

We invest in security technology to protect the data stored by us, including our data and business processes, against 
the risk of data security breaches and cyber-attacks. Our data security management program includes enforcement 
of standard data protection policies such as Payment Card Industry compliance. Additionally, we evaluate our major 
technology suppliers and any outsourced services through accepted security assessment measures. We maintain 
and routinely test backup systems and disaster recovery, along with external network security penetration testing by 
an independent third party as part of our business continuity preparedness. 

While we believe that our security technology and processes follow appropriate practices in the prevention of security 
breaches and the mitigation of cybersecurity risks, given the ever-increasing abilities of those intent on breaching 
cybersecurity measures and given the necessity of our reliance on the security procedures of third-party vendors, the 
total security effort at any point in time may not be completely effective. Any security breaches and cyber incidents 
could adversely affect our business. Failure of our systems, either internally or at our third-party providers, including 
failures due to cyber-attacks that would prevent the ability of systems to function as intended, could cause transaction 
errors, loss of customers and sales, and negative consequences to us, our employees, and those with whom we do 
business. Any security breach involving the misappropriation, loss, or other unauthorized disclosure of confidential 
information by us could also severely damage our reputation, expose us to the risks of litigation and liability, increase 
operating costs associated with remediation, and harm our business. While we carry insurance that would mitigate 
the losses, insurance may be insufficient to compensate us fully for potentially significant losses. 

Risks associated with digital operations. 

Our digital operations are subject to numerous risks, including risks related to the failure of the computer systems 
that operate our websites, mobile sites, and apps and their related support systems, computer viruses, cybersecurity 
risks, telecommunications failures, denial of service attacks, bot attacks, and similar disruptions. Also, we will require 
additional capital in the future to sustain or grow our digital commerce business. Risks related to digital commerce 
include those associated with credit card fraud, the need to keep pace with rapid technological change, governmental 
regulation, and legal uncertainties with respect to internet regulatory compliance. If any of these risks materialize, it 
could have a material adverse effect on our business. 

Privacy and data security concerns and regulation could result in additional costs and liabilities. 

The  protection  of  customer,  employee,  and  Company  data  is  critical.  The  regulatory  environment  surrounding 
information security and privacy is demanding, with the frequent imposition of new and changing requirements. In 
addition,  customers  appear  increasingly  to  have  a  high expectation  that  we  will  adequately  protect  their  personal 
information.  Any  actual  or  perceived  misappropriation  or  breach  involving  this  data  could  attract  negative  media 
attention, cause harm to our reputation or result in liability (including but not limited to fines, penalties or lawsuits), 
any of which could have a material adverse effect on our business, operational results, financial position, and cash 
flows.  

2019 Form 10-K Page 6 

 
 
The  European  Union  (“E.U.”)  adopted  a  comprehensive  General  Data  Privacy  Regulation  (the  “GDPR”),  which 
became  effective  in  May 2018.  GDPR  requires  companies  to  satisfy  new  requirements  regarding  the  handling  of 
personal and sensitive data, including its use, protection, and the ability of persons whose data is stored to correct 
or  delete  data  about  themselves.  Failure  to  comply  with  GDPR  requirements  could  result  in  penalties  of  up  to 
4 percent of worldwide revenue.  

In addition, the State of California adopted the California Consumer Protection Act of 2018 ("CCPA"), which became 
effective January 1, 2020. The CCPA requires companies that process information on California residents to make 
new disclosures to consumers about their data collection, use and sharing practices, allows consumers to opt out of 
certain data sharing with third parties, and provides a new cause of action for data breaches. It remains unclear how 
the CCPA will be interpreted and the extent of its effect on our business. Some observers have noted that the CCPA 
could  mark  the  beginning  of  a  trend  toward  more  stringent  privacy  legislation  in  the  United  States,  which  could 
increase our potential liability and adversely affect our business. 

GDPR, CCPA and other similar laws and regulations, as well as any associated inquiries or investigations or any 
other government actions, may be costly to comply with, result in negative publicity, increase our operating costs, 
require significant management time and attention, and subject us to remedies that may harm our business, including 
fines or demands or orders that we modify or cease existing business practices. The laws and regulations relating to 
privacy  and  data  security  are  evolving,  can  be  subject  to  significant  change  and  may  result  in  ever-increasing 
regulatory and public scrutiny and escalating levels of enforcement and sanctions. 

The technology enablement of omni-channel in our business is complex and involves the development of a 
new  digital  platform  and  a  new  order  management  system  designed  to  enhance  the  complete  customer 
experience. 

We  continue  to  invest  in  initiatives  designed  to  deliver  a  high-quality,  coordinated  shopping  experience  online,  in 
stores,  and  on  mobile  devices,  which  requires  substantial  investment  in  technology,  information  systems,  and 
employee training, as well as significant management time and resources. Our omni-channel retailing efforts include 
the integration and implementation of new technology, software, and processes to be able to fulfill orders from any 
point within our system of stores and distribution centers, which is extremely complex and may not meet customer 
expectations for timely and accurate deliveries. These efforts involve substantial risk, including risk of implementation 
delays, cost overruns, technology interruptions, supply and distribution delays, and other issues that can affect the 
successful implementation and operation of our omni-channel initiatives. 

If our omni-channel initiatives are not successful, or we do not realize the return on our omni-channel investments 
that we anticipate, our financial performance and future growth could be materially adversely affected. 

Operational and Supply Chain Risks 

Complications in our distribution centers and other  factors affecting the  distribution of  merchandise may 
affect our business. 

We operate multiple distribution centers worldwide to support our businesses. In addition to the distribution centers 
that we operate, we have third-party arrangements to support our operations in the United States, Canada, England, 
Australia, and New Zealand. If complications arise with any facility or if any facility is severely damaged or destroyed, 
our other distribution centers may be unable to support the resulting additional distribution demands. We also may 
be  affected  by  disruptions  in  the  global  transportation  network  caused  by  events  including  delays  caused  by  the 
COVID-19  pandemic,  port  strikes,  weather  conditions,  work  stoppages, or  other  labor  unrest.  These  factors  may 
adversely affect our ability to deliver inventory on a timely basis. We depend upon third-party carriers for shipment of 
merchandise. Any interruption in service by these carriers for any reason could cause disruptions in our business, a 
loss of sales and profits, and other material adverse effects. 

Manufacturer compliance with our social compliance program requirements. 

We  require  our  independent  manufacturers  to  comply  with  our  policies  and  procedures,  which cover many  areas 
including  labor,  health  and  safety,  and  environmental  standards.  We  monitor  compliance  with  our  policies  and 
procedures using internal resources, as well as third-party monitoring firms. Although we monitor their compliance 
with  these  policies  and  procedures,  we  do  not  control  the  manufacturers  or  their  practices.  Any  failure  of  our 
independent manufacturers to comply with our policies and procedures or local laws in the country of manufacture 
could disrupt the shipment of merchandise to us, force us to locate alternate manufacturing sources, reduce demand 
for our merchandise, or damage our reputation. 

2019 Form 10-K Page 7 

 
Our reliance on key management. 

Future performance will depend upon our ability to attract, retain, and motivate our executive and senior management 
teams. Our executive and senior management teams have substantial experience and expertise in our business and 
have made significant contributions to our success. Our future performance depends to a significant extent both upon 
the continued services of our current executive and senior management teams, as well as our ability to attract, hire, 
motivate,  and  retain  additional  qualified  management  in  the  future.  While  we  believe  that  we  have  adequate 
succession planning and executive development programs, competition for key executives in the retail industry is 
intense, and our operations could be adversely affected if we cannot retain and attract qualified executives. 

Risks associated with attracting and retaining store and field associates. 

Our success depends, in part, upon our ability to attract, develop, and retain a sufficient number of qualified store 
and field associates. The turnover rate in the retail industry is generally high. If we are unable to attract and retain 
quality  associates,  our  ability  to  meet  our  growth  goals  or  to  sustain  expected  levels  of  profitability  may  be 
compromised.  Our  ability  to  meet  our  labor  needs  while  controlling  costs  is  subject  to  external  factors  such  as 
unemployment levels, prevailing wage rates, minimum wage legislation, and overtime regulations. 

Investment Risks 

If our long-lived tangible assets and operating lease right-of-use assets, or goodwill become impaired, we 
may need to record significant non-cash impairment charges. 

We review our long-lived tangible assets and operating lease right-of-use assets, and goodwill when events indicate 
that the carrying value of such assets may be impaired. Goodwill is reviewed for impairment if impairment indicators 
arise and, at a minimum, annually. Goodwill is not amortized but is subject to an impairment test, which consists of 
either  a  qualitative  assessment  on  a  reporting  unit  level,  or  a  two-step  impairment  test,  if  necessary.  The 
determination  of  impairment  charges  is  significantly  affected  by  estimates  of  future  operating  cash  flows  and 
estimates of fair value. Our estimates of future operating cash flows are identified from our long-range strategic plans, 
which are based upon our experience, knowledge, and expectations; however, these estimates can be affected by 
factors such as our future operating results, future store profitability, and future economic conditions, all of which are 
difficult to predict accurately. Any significant deterioration in macroeconomic conditions could affect the fair value of 
our  long-lived  assets,  including  our  operating  lease  right-of-use  assets,  and  goodwill  and  could  result  in  future 
impairment charges, which would adversely affect our results of operations. 

We do not have the ability to exert control over our minority investments, and therefore, we are dependent 
on others in order to realize their potential benefits. 

We currently hold $142 million of non-controlling minority investments in various entities and we may make additional 
strategic minority investments in the future. Such minority investments inherently involve a lesser degree of control 
over  business  operations,  thereby  potentially  increasing  the  financial,  legal,  operational,  and  compliance  risks 
associated with the investments. Other investors in these entities may have business goals and interests that are not 
aligned with ours or may exercise their rights in a manner in which we do not approve. These circumstances could 
lead  to  delayed  decisions  or  disputes  and  litigation  with  those  other  investors,  all  of  which  could  have  a  material 
adverse impact on our reputation, business, financial condition, and results of operations. 

If our investees seek additional financing to fund their growth strategies, these financing transactions may result in 
further dilution of our ownership stakes and these transactions may occur at lower valuations than the investment 
transactions  through  which  we  acquired  such  interests,  which  could  significantly  decrease  the  fair  values  of  our 
investments in those entities. Additionally, if our investees are unable to obtain any financing, those entities could 
need to significantly reduce their spending in order to fund their operations or result in their insolvency. These actions 
likely  would  result  in  reduced  growth  forecasts,  which  also  could  significantly  decrease  the  fair  values  of  our 
investments in those entities. 

2019 Form 10-K Page 8 

 
 
 
Regulatory, Global, Legal, and Other External Risks 

Economic  or  political  conditions  in  other  countries,  including  fluctuations  in  foreign  currency  exchange 
rates and tax rates may adversely affect our operations.  

A  significant  portion  of  our  sales  and  operating  income  for  2019  was  attributable  to our  operations  outside  of  the 
United States. As a result, our business is subject to the risks associated with doing business outside of the United 
States such as local customer product preferences, political unrest, disruptions or delays in shipments, changes in 
economic conditions in countries in which we operate, foreign currency fluctuations, real estate costs, and labor and 
employment practices in non-U.S. jurisdictions that may differ significantly from those that prevail in the United States. 
In addition, because our suppliers manufacture a substantial amount of our products in foreign countries, our ability 
to obtain sufficient quantities of merchandise on favorable terms may be affected by governmental regulations, trade 
restrictions, labor, and other conditions in the countries from which our suppliers obtain their product. 

Fluctuations  in  the value  of the  euro  and  the  British  Pound  may  affect  the  value  of  our European  earnings  when 
translated into U.S. dollars. Similarly, our earnings in other jurisdictions may be affected by the value of currencies 
when translated into U.S. dollars.  

Except  for  our  business  in  the  United  Kingdom  (the  “U.K.”),  our  international  subsidiaries  conduct  most  of  their 
business in their local currency. Inventory purchases for our U.K. business are denominated in euros, which could 
result in foreign currency transaction gains or losses. 

Our  products  are  subject  to  import  and  excise  duties  and/or  sales  or  value-added  taxes  in  many  jurisdictions. 
Fluctuations in tax rates and duties and changes in tax legislation or regulation could have a material adverse effect 
on our results of operations and financial condition. 

Significant developments stemming from the U.K.’s withdrawal from the E.U. could have a material adverse 
effect on the Company. 

In January 2020, the U.K. and E.U. entered into a withdrawal agreement pursuant to which the U.K. formally withdrew 
from the E.U. on January 31, 2020, which is commonly referred to as “Brexit.” Following such withdrawal, the U.K. 
entered into a transition period scheduled to end on December 31, 2020. During the transition period, the U.K. will 
remain subject to E.U. law and maintain access to the E.U. single market and to the global trade deals negotiated by 
the E.U. on behalf of its members. There remains substantial uncertainty surrounding the ultimate effect of Brexit and 
any associated transition period. 

We have significant operations in both the U.K. and the E.U., and we are highly dependent on the free flow of labor 
and goods in those regions. In response to Brexit, in February 2020 we engaged with a third-party logistics provider 
within England to mitigate supply chain risks. Uncertainty surrounding Brexit could cause a slowdown in economic 
activity in the U.K., Europe or globally, which could adversely affect our operating results and growth prospects. In 
addition, Brexit could lead to legal uncertainty and potentially divergent national laws and regulations as the U.K. 
determines which E.U. laws to replace or replicate, including data protection regulation. Compliance with any new 
laws and regulations may be cumbersome, difficult or costly.  

The ultimate effects of Brexit will depend on any agreements the U.K. makes to retain access to E.U. markets, either 
during the transition period or more permanently. These outcomes could disrupt the markets we serve and the tax 
jurisdictions in which we operate and create uncertainty and challenges (particularly in the near term) with respect to 
trading relationships between our U.K. subsidiary and other E.U. nations. These possible effects of Brexit, among 
others, could adversely affect our business, results of operations, and financial condition.  

Imposition of tariffs and export controls on the products we buy may have a material adverse effect on our 
business. 

A significant portion of the products that we purchase, including the portion purchased from domestic suppliers, as 
well as most of our private brand merchandise, is manufactured abroad. We may be affected by potential changes 
in international trade agreements or tariffs, such as new tariffs imposed on certain Chinese-made goods imported 
into the U.S. Furthermore, China or other countries may institute retaliatory trade measures in response to existing 
or future tariffs imposed by the U.S. that could have a negative effect on our business. If any of these events occur 
as described, we may be obligated to seek alternative suppliers for our private brand merchandise, raise prices, or 
make changes to our operations, any of which could have a material adverse effect on our sales and profitability, 
results of operations and financial condition. 

2019 Form 10-K Page 9 

 
 
 
 
Macroeconomic developments may adversely affect our business. 

Our  performance  is  subject  to  global  economic  conditions  and  the  related  effects  on  consumer  spending  levels. 
Continued  uncertainty  about  global  economic  conditions,  including  the  COVID-19  pandemic,  poses  a  risk  as 
consumers and businesses may postpone spending in response to tighter credit, unemployment, negative financial 
news,  and/or  declines in income  or  asset  values,  which could  have  a  material  negative  effect  on  demand  for  our 
products.  

As  a  retailer  that  is  dependent  upon  consumer  discretionary  spending,  our  results  of  operations  are  sensitive  to 
changes in macroeconomic conditions. Our customers may have less money for discretionary purchases as a result 
of job losses, foreclosures, bankruptcies, increased fuel and energy costs, higher interest rates, higher taxes, reduced 
access to credit, and lower home values. These and other economic factors could adversely affect demand for our 
products, which could adversely affect our financial condition and operating results. 

Instability in the financial markets may adversely affect our business. 

Instability in the global financial markets could reduce availability of credit to our business. Although we currently 
have a revolving credit agreement in place until May 19, 2021, tightening of credit markets could make it more difficult 
for us to access funds, refinance our existing indebtedness, enter into agreements for new indebtedness, or obtain 
funding through the issuance of the Company’s securities.  

In 2017, the U.K.’s Financial Conduct Authority, which regulates LIBOR, announced its intention to phase out LIBOR 
by the end of 2021. It is unclear if LIBOR will cease to exist at that time or if new methods of calculating LIBOR will 
be established such that it continues to exist after 2021. If LIBOR ceases to exist, we will need to renegotiate our 
credit facility. This could have an adverse effect on our financing costs. We rely on a few key suppliers for a majority 
of  our  merchandise  purchases  (including  a  significant  portion  from  one  key  supplier).  The  inability  of  these  key 
suppliers to access liquidity, or the insolvency of key suppliers, could lead to their failure to deliver merchandise to 
us. Our inability to obtain merchandise in a timely manner from major suppliers could have a material adverse effect 
on our business, financial condition, and results of operations. 

Material changes in the market value of the securities we hold may adversely affect our results of operations 
and financial condition. 

At February 1, 2020, our cash and cash equivalents totaled $907 million. The majority of our investments were short-
term deposits in highly-rated banking institutions. We regularly monitor our counterparty credit risk and mitigate our 
exposure by making short-term investments only in highly-rated institutions and by limiting the amount we invest in 
any  one  institution.  We  continually  monitor  the  creditworthiness  of  our  counterparties.  At  February 1,  2020,  all 
investments were in investment grade institutions. Despite an investment grade rating, it is possible that the value or 
liquidity of our investments may decline due to any number of factors, including general market conditions and bank-
specific credit issues. 

Our U.S. pension plan trust holds assets totaling $664 million at February 1, 2020. The fair values of these assets 
held in the trust are compared to the plan’s projected benefit obligation to determine the pension funding liability. We 
attempt to mitigate funding risk through asset diversification, and we regularly monitor investment risk of our portfolio 
through quarterly investment portfolio reviews and periodic asset and liability studies. Despite these measures, it is 
possible  that  the  value  of  our  portfolio  may  decline  in  the  future  due  to  any  number  of  factors,  including  general 
market  conditions  and  credit  issues.  Such  declines  could  affect  the  funded  status  of  our  pension  plan  and  future 
funding requirements. 

Our financial results may be adversely affected by tax rates or exposure to additional tax liabilities. 

We are a U.S. based multinational company subject to tax in multiple U.S. and foreign tax jurisdictions. Our provision 
for income taxes is based on a jurisdictional mix of earnings, statutory rates, and enacted tax rules, including transfer 
pricing.  Significant  judgment  is  required  in  determining  our  provision  for  income  taxes  and  in  evaluating  our  tax 
positions on a worldwide basis. Our effective tax rate could be adversely affected by a number of factors, including 
shifts in the mix of pretax results by tax jurisdiction, changes in tax laws or related interpretations in the jurisdictions 
in which we operate, and tax assessments and related interest and penalties resulting from income tax audits. 

2019 Form 10-K Page 10 

 
 
 
Changes in employment laws or regulation could harm our performance. 

Various foreign and domestic labor laws govern our relationship with our employees and affect our operating costs. 
These laws include minimum wage requirements, overtime and sick pay, paid time off, work scheduling, healthcare 
reform and the Patient Protection and Affordable Care Act, unemployment tax rates, workers’ compensation rates, 
European  works  council  requirements,  and  union  organization.  A  number  of  factors  could  adversely  affect  our 
operating  results,  including  additional  government-imposed  increases  in  minimum  wages,  overtime  and  sick  pay, 
paid leaves of absence, mandated health benefits, and changing regulations from the National Labor Relations Board 
or other agencies. Complying with any new legislation or reversing changes implemented under existing law could 
be time-intensive and expensive and may affect our business. 

Legislative or regulatory initiatives related to climate change concerns may negatively affect our business. 

Greenhouse gases may have an adverse effect on global temperatures, weather patterns, and the frequency and 
severity  of  extreme  weather  and  natural  disasters.  Global  climate  change  could  result  in  certain  types  of  natural 
disasters occurring more frequently or with more intense effects. Such events could make it difficult or impossible for 
us to deliver products to our customers, create delays and inefficiencies in our supply chain. Following an interruption 
to  our  business,  we  could  require  substantial  recovery  time,  experience  significant  expenditures  to  resume 
operations, and lose significant sales. Concern over climate change may result in new or additional legal, legislative, 
and  regulatory  requirements  to  reduce  or  mitigate  the  effects  of climate  change  on  the  environment,  which  could 
result  in  future  tax,  transportation,  and  utility  increases,  which  could  adversely  affect  our  business.  There  is  also 
increased focus, including by investors, customers, and other stakeholders on these and other sustainability matters, 
including the use of plastic, energy, waste, and worker safety. 

Increasing  scrutiny  and  changing  expectations  from  investors  and  our  customers  with  respect  to  our 
Corporate  Social  Responsibility  (“CSR”)  may  impose  additional  costs  on  us  or  expose  us  to  new  or 
additional risks. 

Our reputation could be damaged if we do not (or are perceived not to) act responsibly with respect to sustainability 
matters,  which  could  adversely  affect  our  business,  results  of  operations,  cash  flows,  and  financial  condition. 
Increasing attention to CSR matters may affect our business and some institutional investors may be discouraged 
from investing in us. 

Companies  across  all  industries  are  facing  increasing  scrutiny  from  stakeholders  related  to  their  CSR  practices. 
Investor advocacy groups, certain institutional investors, investment funds, and other influential investors are also 
increasingly focused on CSR practices and in recent years have placed increasing importance on the implications 
and social cost of their investments. Regardless of the industry, investors’ increased focus and activism related to 
CSR and similar matters may hinder access to capital, as investors may decide to reallocate capital or to not commit 
capital as a result of their assessment of a company’s CSR practices. Companies which do not adapt to or comply 
with  investor  or  stakeholder  expectations  and  standards,  which  are  evolving,  or  which  are  perceived  to  have  not 
responded appropriately to the growing concern for CSR issues, regardless of whether there is a legal requirement 
to do so, may suffer from reputational damage and the business, financial condition, and/or stock price of such a 
company could be materially and adversely affected. 

In addition, the importance of CSR scoring evaluations is becoming more broadly accepted by shareholders. Certain 
organizations  that  provide  corporate  governance  and  other  corporate  risk  information  to  shareholders  have 
developed scores and ratings to evaluate companies based upon CSR metrics. Many shareholders focus on positive 
CSR business practices and scores when making investments and may consider a company’s score as a reputational 
or other factor in making an investment decision. In addition, investors, particularly institutional investors, use these 
scores to benchmark companies against their peers and if a company is perceived as lagging, these investors may 
engage with companies to require improved CSR disclosure or performance. We may face reputational damage in 
the event our CSR procedures or standards do not meet the standards set by various constituencies. A low score 
could result in a negative perception of us, or exclusion of our common stock from consideration by certain investors 
who may elect to invest with our competition instead. In addition, the cost of compliance to receive high CSR scores 
may be considerable. 

2019 Form 10-K Page 11 

 
 
 
We may be adversely affected by regulatory and litigation developments. 

We are exposed to the risk that federal or state legislation may negatively affect our operations. Changes in federal 
or state wage requirements, employee rights, health care, social welfare or entitlement programs, including health 
insurance, paid leave programs, or other changes in workplace regulation could increase our cost of doing business 
or otherwise adversely affect our operations. Additionally, we are regularly involved in litigation, including commercial, 
tort,  intellectual  property,  customer,  employment,  wage  and  hour,  data  privacy,  anti-corruption,  and  other  claims, 
including  purported  class  action  lawsuits.  The  cost  of  defending  against  these  types  of  claims  against  us  or  the 
ultimate resolution of such claims, whether by settlement or adverse court decision, may harm our business. 

We  operate  in  many  different  jurisdictions  and  we  could  be  adversely  affected  by  violations  of  the  U.S. 
Foreign Corrupt Practices Act and similar worldwide anti-corruption laws. 

The  U.S.  Foreign  Corrupt  Practices  Act  (“FCPA”)  and  similar  worldwide  anti-corruption  laws,  including  the  U.K. 
Bribery Act of 2010, which is broader in scope than the FCPA, generally prohibit companies and their intermediaries 
from  making  improper  payments  to  government  officials  for  the  purpose  of  obtaining  or  retaining  business.  Our 
internal policies mandate compliance with these anti-corruption laws. Despite our training and compliance programs, 
we cannot be assured that our internal control policies and procedures will always protect us from reckless or criminal 
acts  committed  by  our  employees  or  agents.  Our  continued  expansion  outside  the  United  States,  including  in 
developing countries, could increase the risk of FCPA violations in the future. Violations of these laws, or allegations 
of such violations, could have a material adverse effect on our results of operations or financial condition. 

Failure  to  fully  comply  with  Section 404  of  the  Sarbanes-Oxley  Act  of  2002  could  negatively  affect  our 
business, market confidence in our reported financial information, and the price of our common stock. 

We  continue  to  document,  test,  and  monitor  our  internal  control  over  financial  reporting  in  order  to  satisfy  the 
requirements of Section 404 of the Sarbanes-Oxley Act of 2002. However, we cannot be assured that our disclosure 
controls and procedures and our internal control over financial reporting will prove to be completely adequate in the 
future.  Failure  to  fully  comply  with  Section 404  of  the  Sarbanes-Oxley  Act  of  2002  could  negatively  affect  our 
business, market confidence in our reported financial information, and the price of our common stock. 

We may face risks associated with shareholder activism. 

Publicly traded companies are subject to campaigns by shareholders advocating corporate actions related to matters 
such as corporate governance, operational practices, and strategic direction. We may become subject in the future 
to  such  shareholder  activity and  demands.  Such  activities  could interfere  with  our  ability  to  execute  our  business 
plans, be costly and time-consuming, disrupt our operations, and divert the attention of management, any of which 
could have an adverse effect on our business or stock price.  

International intellectual property protection can be uncertain and costly. 

Uncertainty  in  intellectual  property  protection  can  result  from  conducting  business  outside  the  United  States, 
particularly in jurisdictions that do not have comparable levels of protection for our assets such as intellectual property, 
copyrights, and trademarks.  Continuing to operate in such foreign jurisdictions where the ability to enforce intellectual 
property rights is limited increases our exposure to risk.   

Item 1B. Unresolved Staff Comments 

None 

Item 2. Properties 

Our properties consist of land, leased stores, administrative facilities, and distribution centers. Gross square footage 
and total selling area for our store locations at the end of 2019 were approximately 13.15 and 7.57 million square 
feet, respectively. These properties, which are primarily leased, are located in the United States and its territories, 
Canada, various European countries, Asia, Australia, and New Zealand.  

We currently operate six distribution centers, of which two are owned and four are leased, occupying an aggregate 
of 3.2 million square feet. Three of these distribution centers are located in the United States, one in Canada, one in 
Germany, and one in the Netherlands. We also own a cross-dock and manufacturing facility, and operate a leased 
warehouse in the United States, both of which support our Team Edition apparel business.  

2019 Form 10-K Page 12 

 
We  believe  that  all  leases  of  properties  that  are  material  to  our  operations  may  be  renewed,  or  that  alternative 
properties are available, on terms not materially less favorable to us than existing leases. 

Item 3. Legal Proceedings 

Information regarding the Company’s legal proceedings is contained in the  Legal Proceedings note under “Item 8. 
Consolidated Financial Statements and Supplementary Data.” 

Item 4. Mine Safety Disclosures 

Not applicable. 

Item 4A. Information about our Executive Officers 

The  following  table  provides  information  with  respect  to  all  persons  serving  as  executive  officers  as  of 
March 27, 2020, including business experience for the last five years. 

Chairman, President and Chief Executive Officer 
Executive Vice President and Chief Executive Officer — North America 
Executive Vice President and Chief Executive Officer — Asia Pacific 
Executive Vice President and Chief Financial Officer  
Executive Vice President and Chief Executive Officer — EMEA 
Executive Vice President and Chief Information and Customer Connectivity Officer 
Senior Vice President and Chief Accounting Officer  
Senior Vice President, General Counsel and Secretary  
Senior Vice President — Global Supply Chain 
Senior Vice President, Chief Strategy and Development Officer 
Senior Vice President and Chief Human Resources Officer 
Vice President, Treasurer  

    Richard A. Johnson 
   Stephen D. Jacobs 
   Lewis P. Kimble 
   Lauren B. Peters 
   Vijay Talwar 
   Pawan Verma 
   Giovanna Cipriano 
   Sheilagh M. Clarke 
   Todd Greener 
   W. Scott Martin 
   Elizabeth S. Norberg 
   John A. Maurer 

Richard  A.  Johnson,  age  62,  has  served  as  Chairman  of  the  Board  since  May 2016  and  President  and  Chief 
Executive Officer since December 2014.  

Stephen D. Jacobs, age 57, has served as Executive Vice President and Chief Executive Officer — North America 
since  February 2016.  He  previously  served  as  Executive  Vice  President  and  Chief Executive  Officer  Foot  Locker 
North America from December 2014 through February 2016. 

Lewis P. Kimble, age 61, has served as Executive Vice President and Chief Executive Officer — Asia Pacific since 
February 2019.  Mr. Kimble  previously  served  as  Executive  Vice  President  and  Chief  Executive  Officer  — 
International from February 2016 to February 2019 and President and Chief Executive Officer of Foot Locker Europe 
from February 2010 to February 2016. 

Lauren B. Peters, age 58, has served as Executive Vice President and Chief Financial Officer since July 2011. 

Vijay  Talwar,  age  48,  has  served  as  Executive  Vice  President  and  Chief  Executive  Officer —  EMEA  since 
February 2019.  Mr.  Talwar  previously  served  as  President  —  Digital  from  March  2018  to  February  2019  and 
President — Digital/Footlocker.com/Eastbay from September 2016 to March 2018. Mr. Talwar served as President, 
Gifts and Special Occasions at Sears Holdings Corporation from 2014 to September 2016. 

Pawan Verma, age 43, has served as Executive Vice President, Chief Information and Customer Connectivity Officer 
since  October 2017  and  as  Senior  Vice  President  and  Chief  Information  Officer  from  August 2015  to 
September 2017.  From  February 2013  to  July 2015,  Mr. Verma  served  in  various  technology  leadership  roles  at 
Target Corporation within enterprise architecture, e-commerce, mobile, and digital, with his most recent role as Vice 
President — Digital Technology and API Platforms. 

Giovanna Cipriano, age 50, has served as Senior Vice President and Chief Accounting Officer since May 2009. 

Sheilagh M. Clarke, age 60, has served as Senior Vice President, General Counsel and Secretary since June 2014. 

2019 Form 10-K Page 13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Todd Greener, age 49, has served as Senior Vice President — Global Supply Chain since October 2018. Mr. Greener 
previously served as Senior Vice President — Supply Chain at Advance Auto Parts from March 2015 to October 
2018 and General Manager — Appliance Distribution Operations at General Electric Company from September 2012 
to February 2015. 

W.  Scott  Martin,  age  52,  has  served  as  Senior  Vice  President,  Chief  Strategy  and  Development  Officer  since 
March 27,  2019.  Previously  he  served  as  Senior  Vice  President —  Strategy  and  Store  Development  from 
October 2017 to March 26, 2019 and as Senior Vice President — Real Estate from June 2016 to September 2017. 
Mr. Martin previously served as Vice President, Store Development – Asia Pacific with Gap Inc. from June 2014 to 
June 2016.  

Elizabeth  S.  Norberg,  age  53,  has  served  as  Senior  Vice  President  and  Chief  Human  Resources  Officer  since 
September 2018. Ms. Norberg previously served as Executive Vice President, Chief Human Resources Officer at 
Loews  Hotels  &  Co.  (a  subsidiary  of  Loews  Corporation)  from  August  2017  to  September  2018,  Executive  Vice 
President, Chief Human Resources Officer at Red Lion Hotels Corporation from June 2016 to August 2017, and Vice 
President and Chief of Human Resources Operations, Health System at Northwell Health from January 2015 to June 
2016. 

John A. Maurer, age 60, has served as Vice President, Treasurer since September 2006. In addition to this role, he 
also served as the Vice President of Investor Relations from February 2011 through March 2018. 

There are no family relationships among the executive officers or directors of the Company. 

PART II 

Item 5.  Market  for  the  Company’s  Common  Equity,  Related  Stockholder  Matters  and  Issuer  Purchases  of 

Equity Securities 

Foot Locker, Inc. common stock (ticker symbol “FL”) is listed on The New York Stock Exchange as well as on the 
Börse Stuttgart stock exchange in Germany. As of February 1, 2020, we had 12,223 shareholders of record owning 
104,187,310 common shares. During each of the quarters of 2019, the Company declared a dividend of $0.38 per 
share. The Board of Directors reviews the dividend policy and rate, taking into consideration the overall financial and 
strategic outlook for our earnings, liquidity, and cash flow. On February 19, 2020, the Board of Directors declared a 
quarterly dividend of $0.40 per share to be paid on May 1, 2020. This dividend represents a 5 percent increase over 
the previous quarterly per share amount. 

The following table is a summary of our fourth quarter share repurchases: 

Date Purchased 
November 3 to November 30, 2019 
December 1 to January 4, 2020 
January 5 to February 1, 2020 

Dollar Value of 
  Average   Shares Purchased as  Shares that may 
  yet be Purchased

Total Number of 

Total 
Number 
Price   
of Shares    Paid Per 
    Purchased (1)    Share (1)      

Part of Publicly  
Announced 
Program (2) 

 831,423  
 —  

 50,301   $  41.94   
    39.28   
 —   
 881,724   $  39.43   

 50,000   $ 

 831,423  
 —  
 881,423  

Under the 
Program (2) 

 899,873,959 
 867,215,222 
 867,215,222 

(1)  These columns also reflect shares acquired in satisfaction of the tax withholding obligation of holders of restricted stock awards, which vested 
during the quarter, and shares repurchased pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934. The calculation of the average 
price paid per share includes all fees, commissions, and other costs associated with the repurchase of such shares. 

(2)  On February 20, 2019, the Board of Directors approved a new 3-year, $1.2 billion share repurchase program extending through January 2022. 
Through February 1, 2020, 8 million shares of common stock were purchased under this program for an aggregate cost of $333 million.  

2019 Form 10-K Page 14 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
  
  
  
  
  
  
 
  
  
   
 
Performance Graph 

The graph below compares the cumulative five-year total return to shareholders (common stock price appreciation 
plus dividends, on a reinvested basis) on our common stock relative to the total returns of the S&P 400 Specialty 
Retailing Index and the Russell Midcap Index.  

Indexed Share Price Performance 

Foot Locker, Inc. 
S&P 400 Specialty Retailing Index 
Russell Midcap Index 

      1/31/2015       1/30/2016       1/28/2017       2/3/2018        2/2/2019        2/1/2020 
 80.45 
  $ 
 82.25 
  $ 
 157.30 
  $ 

 112.86   $ 
 81.15   $ 
 135.18   $ 

 128.91   $ 
 84.71   $ 
 92.61   $ 

 132.00   $ 
 82.38   $ 
 115.98   $ 

 100.00   $ 
 100.00   $ 
 100.00   $ 

 96.46   $ 
 80.29   $ 
 135.74   $ 

We previously used the S&P 500 Specialty Retailing Index and the S&P 500 Index, however, due to the reduction in 
size of our market capitalization it was determined that the Russell Midcap Index and S&P 400 Specialty Retailing 
Index are more appropriate benchmarks as the median market capitalization is the closest to the Company’s. The 
following graph compares the cumulative five-year total return to shareholders on our common stock relative to the 
total returns of the S&P 500 Specialty Retailing Index and S&P 500 Index. It is our intention to use the Russell Midcap 
Index and the S&P 400 Specialty Retailing Index for future performance graphs. 

Indexed Share Price Performance 

Foot Locker, Inc. 
S&P 500 Specialty Retailing Index 
S&P 500 Index 

      1/31/2015       1/30/2016       1/28/2017       2/3/2018        2/2/2019        2/1/2020 
 80.45 
  $ 
 182.44 
  $ 
 179.10 
  $ 

 132.00   $ 
 116.52   $ 
 120.04   $ 

 128.91   $ 
 108.31   $ 
 99.33   $ 

 112.86   $ 
 148.64   $ 
 147.35   $ 

 100.00   $ 
 100.00   $ 
 100.00   $ 

 96.46   $ 
 143.45   $ 
 147.44   $ 

The above information should not be deemed  “soliciting material” or  be filed with the SEC, nor shall such information be incorporated by reference into any 
future filing under the Securities Act of 1933 or Securities Exchange Act of 1934, each as amended, except to the extent that we specifically incorporate it by 
reference into such filing. 

2019 Form 10-K Page 15 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 6. Selected Financial Data 

FIVE-YEAR SUMMARY OF SELECTED FINANCIAL DATA 

The selected financial data below should be read in conjunction with the Consolidated Financial Statements and the 
Notes thereto and other information contained elsewhere in this report. 

2019 

2018 

      2017 (1)        2016 

      2015 

(in millions, except per share amounts) 

  $ 

  $ 

  $ 

  $ 

  $ 

Summary of Operations 
Sales 
Gross margin 
Selling, general and administrative expenses 
Depreciation and amortization 
Impairment and other charges 
Interest income / (expense), net 
Other income, net 
Net income 
Per Common Share Data 

Basic earnings 
Diluted earnings 
Common stock dividends declared per share 

Weighted-average Common Shares Outstanding 

Basic earnings 
Diluted earnings 
Financial Condition 
Cash and cash equivalents 
Merchandise inventories 
Property and equipment, net 
Total assets 
Long-term debt and obligations under capital leases 
Total shareholders’ equity 
Financial Ratios 
Sales per average gross square foot (2) 
SG&A as a percentage of sales 
Net income margin 
Adjusted net income margin (3) 
Earnings before interest and taxes (EBIT) (3) 
EBIT margin (3) 
Adjusted EBIT (3) 
Adjusted EBIT margin (3) 
Return on assets (ROA) 
Return on invested capital (ROIC) (3) 
Net debt capitalization percent (3), (4) 
Current ratio 
Other Data 
Capital expenditures 
Number of stores at year end 
Total selling square footage at year end (in millions) 
Total gross square footage at year end (in millions) 

 8,005   
 2,543   
 1,650   
 179   
 65   
 11   
 12   
 491   

 4.52   
 4.50   
 1.52   

 7,939   
 2,528   
 1,614   
 178   
 37   
 9   
 5   
 541   

 4.68   
 4.66   
 1.38   

 7,782   
 2,456   
 1,501   
 173   
 211   
 2   
 5   
 284   

 2.23   
 2.22   
 1.24   

 7,766   
 2,636   
 1,472   
 158   
 6   
 (2)  
 6   
 664   

 4.95   
 4.91   
 1.10   

 108.7   
 109.1   

 115.6   
 116.1   

 127.2   
 127.9   

 134.0   
 135.1   

 907   
 1,208   
 824   
 6,589   
 122   
 2,473   

 510   
 20.6 % 
 6.1 % 
 6.7 % 
 661  
 8.3 % 
 722  
 9.0 % 
 9.4 % 
 12.5 % 
 49.4 % 
 2.0   

 891   
 1,269   
 836   
 3,820   
 124   
 2,506   

 504   
 20.3  
 6.8  
 6.9  
 704  
 8.9  
 741  
 9.3  
 13.9  
 12.0  
 51.7  
 3.3   

 849   
 1,278   
 866   
 3,961   
 125   
 2,519   

 495   
 19.3   
 3.6   
 6.6   
 576   
 7.4   
 762   
 9.9   
 7.3   
 11.0   
 54.4   
 4.1   

  $ 

 187   
 3,129   
 7.57   
 13.15   

 187   
 3,221   
 7.63   
 13.24   

 274   
 3,310   
 7.71   
 13.30   

 1,046   
 1,307   
 765   
 3,840   
 127   
 2,710   

 515   
 19.0   
 8.6   
 8.4   
 1,006   
 13.0   
 1,012   
 13.0   
 17.4   
 15.1   
 48.5   
 4.3   

 266   
 3,363   
 7.63   
 13.12   

 7,412 
 2,505 
 1,415 
 148 
 105 
 (4)
 4 
 541 

 3.89 
 3.84 
 1.00 

 139.1 
 140.8 

 1,021 
 1,285 
 661 
 3,775 
 130 
 2,553 

 504 
 19.1 
 7.3 
 8.2 
 841 
 11.3 
 946 
 12.8 
 14.7 
 15.8 
 47.4 
 3.7 

 228 
 3,383 
 7.58 
 12.92 

(1)  2017 represented the 53 weeks ended February 3, 2018. 
(2)  Calculated as store sales divided by the average monthly ending gross square footage of the last thirteen months. The computation for each 
of the years presented reflects the foreign exchange rate in effect for such year. The 2017 amount has been calculated excluding the sales of 
the 53rd week. 

(3)  These represent non-GAAP measures, see Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” 

for additional information and calculation. 

(4)  Represents total debt and obligations under leases, net of cash, and cash equivalents. For 2015 to 2018, this calculation includes the present 
value of operating leases prior to the adoption of the new lease accounting standard and therefore is considered a non-GAAP measure. 

2019 Form 10-K Page 16 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
 
 
  
 
     
     
     
     
   
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
  
  
     
     
   
 
 
 
 
 
  
 
  
  
  
     
     
   
 
  
 
  
 
  
     
     
     
     
   
 
  
 
  
 
  
 
  
 
  
 
  
     
     
     
     
   
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
     
     
     
     
   
 
  
 
  
 
  
 
 
 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 

This  section  of  the  Annual  Report  on  Form  10-K  generally  discusses  2019  and  2018  detail  and  year-over-year 
comparisons  between  2019 and  2018.  For  a  comparison  of  our  results  for  2018  to  our  results  of  2017  and  other 
financial information related to 2017, refer to our Annual Report on Form 10-K for the year ended February 2, 2019 
filed with the SEC on April 2, 2019.  

Business Overview 

Foot Locker, Inc. leads the celebration of sneaker and youth culture around the globe through a portfolio of brands 
including Foot Locker, Lady Foot Locker, Kids Foot Locker, Champs Sports, Eastbay, Footaction, Runners Point, 
and Sidestep. As of February 1, 2020, we operated 3,129 primarily mall-based stores, as well as stores in high-traffic 
urban  retail  areas  and  high  streets,  in  27  countries  across  the  United  States,  Canada,  Europe,  Australia,  New 
Zealand, and Asia. Our purpose is to inspire and empower youth culture around the world, by fueling a shared passion 
for self-expression and creating unrivaled experiences at the heart of the global sneaker community. 

Foot Locker, Inc. uses its omni-channel capabilities to bridge the digital world and physical stores, including order-in-
store,  buy  online  and  pickup-in-store,  and  buy  online  and  ship-from-store,  as  well  as  e-commerce.  We  operate 
websites  and  mobile  apps  aligned  with  the  brand  names  of  our  store  banners  (including  footlocker.com, 
ladyfootlocker.com, kidsfootlocker.com, champssports.com, footaction.com, footlocker.ca, footlocker.eu (and related 
e-commerce sites in the various European countries that we operate) footlocker.com.au, runnerspoint.com, sidestep-
shoes.com,  footlocker.hk,  footlocker.sg,  and  footlocker.my).  These  sites  offer  some  of  the  largest  online  product 
selections and provide a seamless link between e-commerce and physical stores. We also operate the websites for 
eastbay.com, final-score.com, and eastbayteamsales.com. 

Segment Reporting 

Our operating segments are identified according to how our business activities are managed and evaluated by our 
chief operating decision maker, our CEO. During 2018, we expanded into Asia and launched our digital channels 
across Singapore, Hong Kong, and Malaysia. During the first quarter of 2019, we changed our organizational and 
internal  reporting  structure  to  support  an  accelerated  growth  strategy  for  the  region.  We  opened  an  Asian 
headquarters  in  Singapore  and  realigned  our  organization  into  three  distinct  geographic  regions:  North  America, 
Europe, Middle East and Africa (“EMEA”), and Asia Pacific.  

Accordingly, in the first quarter of 2019, we re-evaluated our operating segments. We determined that we have three 
operating segments, North America, EMEA, and Asia Pacific. Our North America operating segment includes the 
results of the following banners operating in the U.S. and Canada: Foot Locker, Kids Foot Locker, Lady Foot Locker, 
Champs  Sports,  and  Footaction,  including  each  of  their  related  e-commerce  businesses,  as  well  as  our  Eastbay 
business that includes internet, catalog, and team sales. Our EMEA operating segment includes the results of the 
following banners operating in Europe: Foot Locker, Runners Point, Sidestep, and Kids Foot Locker, including each 
of their related e-commerce businesses. Our Asia Pacific operating segment includes the results of Foot Locker and 
Kids  Foot  Locker  operating  in  Australia,  New  Zealand,  and  Asia  as  well  as  the  related  e-commerce  businesses 
operating in Australia and Asia. We have further aggregated these operating segments into one reportable segment 
based upon their shared customer base and similar economic characteristics. 

Recent Events and Trends 

COVID-19 is having a significant effect on overall economic conditions in the various geographic areas in which we 
have operations. Our top priority is to protect our associates and their families, our customers, and our operations. 
We are taking all precautionary measures as directed by health authorities and local and national governments. On 
March 18, 2020, in response to intensifying efforts to contain the spread of COVID-19, we temporarily closed our 
stores across all of our brands in North America, EMEA, and Malaysia. On March 25, 2020, we temporarily closed 
our stores in New Zealand. The rest of our locations in the Asia Pacific region, which include Hong Kong, Singapore, 
and Australia, will remain open subject to direction from local and national governments. We continue to monitor the 
outbreak of COVID-19 and other closures, or closures for a longer period of time, may be required to help ensure the 
health and safety of our associates and our customers. COVID-19 has and may continue to have an effect on ports 
and trade, as well as global travel. We have set up a special management committee and the committee is taking 
the necessary precautionary measures to protect the health and safety of our associates as well as following the 
guidance  provided  by  local  health  authorities.  Given  the  dynamic  nature  of  these  circumstances,  the  duration  of 
business disruption, and reduced customer traffic, the related financial affect cannot be reasonably estimated at this 
time but are expected to materially affect our business for the first quarter and full year of 2020. 

2019 Form 10-K Page 17 

 
 
Reconciliation of Non-GAAP Measures 

In addition to reporting our financial results in accordance with generally accepted accounting principles (“GAAP”), 
we  report  certain  financial  results  that  differ  from  what  is  reported  under  GAAP.  In  the  following  tables,  we  have 
presented certain financial measures and ratios identified as non-GAAP such as sales excluding 53 rd week, Earnings 
Before  Interest  and  Taxes (“EBIT”),  adjusted  EBIT,  adjusted  EBIT  margin,  adjusted income  before income  taxes, 
adjusted net income, adjusted net income margin, adjusted diluted earnings per share, Return on Invested Capital 
(“ROIC”), free cash flow, and net debt capitalization. We present these non-GAAP measures because we believe 
they assist investors in comparing our performance across reporting periods on a consistent basis by excluding items 
that are not indicative of our core business or which affect comparability. In addition, these non-GAAP measures are 
useful in assessing our progress in achieving our long-term financial objectives. 

Additionally,  we  present  certain  amounts  as  excluding  the  effects  of  foreign  currency  fluctuations,  which  are  also 
considered non-GAAP measures. Throughout the following discussions, where amounts are expressed as excluding 
the effects of foreign currency fluctuations, such changes are determined by translating all amounts in both years 
using the prior-year average foreign exchange rates. Presenting amounts on a constant currency basis is useful to 
investors because it enables them to better understand the changes in our businesses that are not related to currency 
movements. 

Fiscal year 2017 represented the fifty-three weeks ended February 3, 2018. Accordingly, certain non-GAAP results 
have also been adjusted to exclude the effects of the 53rd week to assist in comparability. 

We estimate the tax effect of the non-GAAP adjustments by applying a marginal rate to each of the respective items. 
The income tax items represent the discrete amount that affected the period.  

The  non-GAAP  financial  information  is  provided  in  addition  to,  and  not  as  an  alternative  to,  our  reported  results 
prepared in accordance with GAAP. Presented below is a reconciliation of GAAP and non-GAAP results discussed 
throughout this Annual Report on Form 10-K. Please see the non-GAAP reconciliations for free cash flow and net 
debt capitalization in the “Liquidity and Capital Resources” section. 

Reconciliation: 

Sales 
53rd week 
Sales excluding 53rd week (non-GAAP) 

Pre-tax income: 
Income before income taxes 
Pre-tax adjustments excluded from GAAP: 

Impairment and other charges (1) 
Other income, net (2) 
53rd week 

Adjusted income before income taxes (non-GAAP) 

Calculation of Earnings Before Interest and Taxes (EBIT): 
Income before income taxes 
Interest income, net 
EBIT  

Adjusted income before income taxes 
Interest income, net 
Adjusted EBIT (non-GAAP) 

EBIT margin % 
Adjusted EBIT margin % 

2019 

  $

  $

 8,005  
 —  
 8,005  

2018 
($ in millions) 
 7,939  
$
 —  
 7,939  

$

2017 

$

$

 7,782  
 95  
 7,687  

  $

 672  

$

 713  

$

 578  

  $

  $

  $

  $

  $

 65  
 (4) 
 —  
 733  

 672  
 11  
 661  

 733  
 11  
 722  

$

$

$

$

$

 37  
 —  
 —  
 750  

 713  
 9  
 704  

 750  
 9  
 741  

$

$

$

$

$

 211  
 —  
 (25) 
 764  

 578  
 2  
 576  

 764  
 2  
 762  

8.3 %     
9.0 %     

 8.9 %     
 9.3 %     

 7.4 %
 9.9 %

2019 Form 10-K Page 18 

 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
  
 
 
  
 
  
  
  
 
 
   
 
   
 
   
 
 
  
    
  
    
  
    
 
  
    
  
    
  
    
 
  
  
  
 
 
 
 
 
  
  
  
 
 
   
 
   
 
   
 
 
  
    
  
    
  
    
 
  
  
  
 
 
   
 
   
 
   
 
 
  
  
  
 
 
   
 
   
 
   
 
 
  
 
  
 
 
 
After-tax income: 
Net income 
After-tax adjustments excluded from GAAP: 

2019 

2018 

2017 

  $

 491  

$

 541  

$

 284  

Impairment and other charges, net of income tax benefit of $16, $6, 

and $78 million, respectively (1) 

Other income, net (2) 
U.S. tax reform (3) 
Tax expense (benefit) related to tax law rate changes (4) 
Tax benefit related to enacted change in foreign branch currency 

regulations (5) 

Income tax valuation allowances (6) 
53rd week, net of income tax expense of $9 million 

Adjusted net income (non-GAAP) 

 49  
 (4) 
 2  
 (2) 

 —  
 2  
 —  
 538  

$

 31  
 —  
 (28) 
 4  

 (1) 
 —  
 —  
 547  

$

 133  
 —  
 99  
 2  

 —  
 8  
 (16) 
 510  

  $

Earnings per share: 
Diluted EPS 
Diluted EPS amounts excluded from GAAP: 

Impairment and other charges (1) 
Other income, net (2) 
U.S. tax reform (3) 
Tax expense (benefit) related to tax law rate changes (4) 
Tax benefit related to enacted change in foreign branch currency 

regulations (5) 

Income tax valuation allowances (6) 
53rd week 

Adjusted diluted EPS (non-GAAP) 

Net income margin % 
Adjusted net income margin % 

Notes on Non-GAAP Adjustments: 

  $

 4.50  

$

 4.66  

$

 2.22  

 0.44  
 (0.04) 
 0.02  
 (0.02) 

 —  
 0.03  
 —  
 4.93  

$

 0.27  
 —  
 (0.25) 
 0.04  

 (0.01) 
 —  
 —  
 4.71  

$

 1.02  
 —  
 0.78  
 0.02  

 —  
 0.07  
 (0.12) 
 3.99  

  $

 6.1 %     
 6.7 %     

 6.8 %     
 6.9 %     

 3.6 %
 6.6 %

(1) 

Impairment and other charges for 2019 includes impairment charges related to certain of our Footaction stores, certain underperforming stores, 
a vacant store that was previously subleased, the closure of our SIX:02 stores ($50 million, or $38 million after-tax), the impairment related to 
two of our minority investments ($11 million, or $8 million after-tax), and pension-related charges ($4 million, or $3 million after-tax). The 2018 
amount represented pension-related litigation charges ($18 million, or $13 million after-tax) and impairment charges associated with our SIX:02, 
Runners Point, and Sidestep businesses ($19 million, or $18 million after-tax). The 2017 amount represented pension-related litigation charges 
($178 million, or $111 million after-tax), impairment charges associated with our SIX:02, Runners Point, and Sidestep businesses ($20 million, 
or $14 million after-tax), and costs associated with the reorganization and the reduction of division and corporate staff ($13 million, or $8 million 
after-tax).  

(2)  Other income, net represented a gain recorded in connection with acquisition of a Canadian distribution center lease and related assets. The 

tax expense related to this transaction was largely offset by the release of a valuation allowance. 

(3)  On December 22, 2017, the United States enacted tax reform legislation that included a broad range of business tax provisions. During the 
fourth quarter of 2017, we recognized a $99 million provisional charge for the mandatory deemed repatriation of foreign sourced net earnings 
and a corresponding change in our permanent reinvestment assertion under ASC 740-30. During 2018, we reduced the provisional amounts 
by $28 million. This adjustment  represented  a $21  million  reduction  in  the  deemed  repatriation tax  and  a $7 million  benefit related  to IRS 
accounting method changes and timing difference adjustments. In 2019, we recorded a charge for $2 million, which reflected an adjustment 
to U.S. tax on foreign income. We exclude the discrete U.S. tax reform effect from our Adjusted diluted EPS as it does not reflect our ongoing 
tax obligations under U.S. tax reform. 

(4)  We recognized a tax benefit of $2 million and a tax expense of $4 million during the fourth quarters of 2019 and 2018, respectively, in connection 
with tax law changes in the Netherlands. During 2017 we recorded a charge of $2 million in connection with tax rate reductions in France to 
write down the value of deferred tax assets. 

(5)  During the second quarter of 2018, the U.S. Treasury issued a notice that delayed the effective date of regulations under Internal Revenue 
Code Section 987 The effective date was further delayed by a notice issued in the fourth quarter of 2019. These regulations changed our 
method for determining the tax effects of foreign currency translation gains and losses for our foreign businesses that are operated as branches 
and are reported in a currency other than the currency of their parent. As a result of the delay in the effective date, we updated our calculations 
for  the  effect  of  these  regulations,  which  resulted  in  an  increase  to  deferred  tax  assets  and  a  corresponding  reduction  in  our  income  tax 
provision in the amount of $1 million in 2018. The 2019 tax effects were not significant. 

(6)  Valuation allowances were established against deferred tax assets associated with certain foreign tax losses. 

2019 Form 10-K Page 19 

 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
  
  
 
     
 
     
 
    
 
  
    
  
    
  
    
 
  
  
  
 
 
 
 
 
  
  
  
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
 
   
 
   
 
   
 
 
  
    
  
    
  
    
 
  
    
  
    
  
    
 
  
  
  
 
 
 
 
 
  
  
  
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
 
   
 
   
 
   
 
 
  
 
  
 
 
 
Return on Invested Capital  

ROIC is presented below and represents a non-GAAP measure. We believe ROIC is a meaningful measure because 
it quantifies how efficiently we generated operating income relative to the capital we have invested in the business. 
ROIC, subject to certain adjustments, is also used as a measure in executive long-term incentive compensation. 

The closest U.S. GAAP measure to ROIC is Return on Assets (“ROA”) and is also presented below. ROA is calculated 
as net income in the fiscal year divided by the two-year average of total assets. ROA decreased to 9.4 percent as 
compared  with  13.9 percent  in  the  prior year.  This  decrease  primarily  reflected  the  adoption  of  the  new  lease 
standard,  which  resulted  in  the  recognition  of  right-of-use  assets  in  the  current  year.  Excluding  the  effect  of  the 
addition of right-of-use assets, ROA would have declined by 80 basis points. 

Prior to the adoption of the new lease standard, we adjusted our results to reflect our operating leases as if they 
qualified for capital lease treatment or as if the property were purchased. This prior year presentation does not reflect 
the  requirements  of  the  new  lease  standard.  With  the  adoption  of  this  standard,  leases  are  now  recorded  on  the 
Consolidated  Balance  Sheet,  and  therefore,  certain  adjustments  are  no  longer  required.  Our  ROIC  increased  to 
12.5 percent  in  2019,  as  compared  to  12.0 percent  as  calculated  in  the  prior year.  The  overall  increase  in  ROIC 
reflected  a  decrease  in  average  invested  capital  compared  with  the  prior year  and  a  higher  adjusted  return  after 
taxes.  

ROA (1) 
ROIC % 

2019 

2018 

2017 

 9.4 %   
 12.5 %   

 13.9 %   
 12.0 %   

 7.3 % 
 11.0 % 

(1)  Represents net income of $491 million, $541 million, and $284 million divided by average total assets of $5,205 million, $3,891 million, and 

$3,901 million for 2019, 2018, and 2017, respectively. 

Calculation of ROIC: 

Adjusted EBIT 
+ Rent expense (1) 
- Estimated depreciation on capitalized operating leases (1)   
+ Interest component of straight-line rent expense (2) 
Adjusted net operating profit 
- Adjusted income tax expense (3) 
= Adjusted return after taxes  
Average total assets (4) 
- Average cash and cash equivalents 
- Average non-interest bearing current liabilities 
- Average merchandise inventories 
+ Average estimated asset base of capitalized operating 

  $ 

  $ 
  $ 

2019 

 722  
 —  
 —  
 173  
 895  
 (236) 
 659  
 3,755  
 (899) 
 (720) 
 (1,239) 

2018 
($ in millions) 
 741  
$ 
 750  
 (603) 
 —  
 888  
 (241) 
 647  
 3,891  
 (870) 
 (690) 
 (1,274) 

$ 
$ 

$ 

$ 
$ 

2017 

 762  
 735  
 (593)  
 —  
 904  
 (304)  
 600  
 3,901  
 (948)  
 (614)  
 (1,293)  

leases (1) 

+ Average right-of-use assets (5) 
+ 13‑month average merchandise inventories 
= Average invested capital 
ROIC % 

 —  
 3,024  
 1,361  
 5,282  

$ 
 12.5 %     

 2,989  
 —  
 1,337  
 5,383  

$ 
 12.0 %     

 2,978  
 —  
 1,413  
 5,437  

 11.0 % 

  $ 

(1)  For 2018 and 2017, the determination of the capitalized operating leases and the adjustments to income were calculated on a lease-by-lease 
basis and represented the best estimate of the asset base that would be recorded for operating leases as if they had been classified as capital 
or as if the property were purchased. No such adjustments are required for 2019 since leases are accounted for on the Consolidated Balance 
Sheet after the adoption of the new leasing standard.  

(2)  Represents the add-back to operating income driven by the hypothetical interest expense we would incur if the property under our operating 
leases were owned or accounted for as finance leases. Calculated using the discount rate for each lease and recorded as a component of rent 
expense. Operating lease interest is added back to adjusted net operating profit in the ROIC calculation to control for differences in capital 
structure between us and our competitors. 

(3)  The adjusted income tax expense represents the marginal tax rate applied to adjusted net operating profit for each of the periods presented. 
(4)  For  2019, the  amount  represents  the  average  total assets for  2019  and  2018,  excluding  the 2019  right-of-use  assets  of $2,899 million for 

comparability to prior periods.  

(5)  For 2019, the amount represents the average of the right-of-use assets as of February 1, 2020 and February 3, 2019 (the date of the adoption 

of the new lease standard) of $2,899 million and $3,148 million, respectively.   

2019 Form 10-K Page 20 

 
 
 
 
 
 
 
 
 
 
 
 
     
      
      
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
  
 
 
  
 
  
  
  
  
  
  
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
 
 
 
Overview of Consolidated Results 

Sales 

Sales per average square foot 

Gross margin 
Selling, general and administrative expenses 
Depreciation and amortization 

Operating Results 
Division profit 
Less: Other charges 
Less: Corporate expense 
Income from operations 
Interest income, net 
Other income, net 
Income before income taxes 

Net income 
Diluted earnings per share 

Highlights of our 2019 financial performance include: 

  $ 

  $ 

  $ 

  $ 
  $ 

2017 

2019 

2018 
(in millions, except per share data) 
 8,005   $ 
 510  
 2,543  
 1,650  
 179  

 7,939   $ 
 504  
 2,528  
 1,614  
 178  

 738  
 15  
 74  
 649  
 11  
 12  
 672  

 789  
 18  
 72  
 699  
 9  
 5  
 713  

 491   $ 
 4.50   $ 

 541   $ 
 4.66   $ 

 7,782 
 495 
 2,456 
 1,501 
 173 

 810 
 191 
 48 
 571 
 2 
 5 
 578 

 284 
 2.22 

  Sales and comparable-store sales, as noted in the table below, both increased and benefitted from improved 
assortments  compared  with  the  prior  year  and  the  continued  alignment  of  our  e-commerce  and  stores 
businesses. Our customers are able to shop and buy seamlessly between our channels. We worked closely 
with our strategic vendor partners to deliver exciting and exclusive product offerings and improved our local 
product assortments.  

Sales increase 
Comparable-store sales increase / (decrease)    

 0.8 %   
 2.2 %   

 2.0 %   
 2.7 %   

 0.2 % 
 (3.1)% 

2019 

2018 

2017 

  Footwear sales represented 83 percent of total sales for all periods presented.  
  Our stores and direct-to-customer sales channels experienced overall comparable-sales gains of 1.6 percent 
and 5.6 percent, respectively. Our direct-to-customers sales channel increased to 16.1 percent of total sales 
or an increase of 70 basis points as compared with last year. 

  Sales per square foot increased by 1.2 percent to $510 reflecting the productivity of the fleet that resulted 

from rationalization, such as store closures and changes in store layouts. 

  Sales  of  our  direct-to-customers  channel  increased  by  4.9 percent  to  $1,285  million,  as  compared  with 
$1,225 million in 2018. The direct business has been steadily increasing as a percentage of total sales over 
the last several years. This growth reflects the continued positive customer satisfaction with our various e-
commerce enhancements, such as the acceptance of new payment types and improved product availability. 
  Gross margin, as a percentage of sales, remained consistent with 2018 at 31.8 percent. This was driven by 
a decrease in our merchandise margin rate, offset by a lower occupancy and buyers’ compensation rate as 
compared with the prior year.  

  SG&A expenses were 20.6 percent of sales, an increase of 30 basis points as compared with the prior year. 
The overall increase reflected an increase in costs incurred in connection with our ongoing investment in 
various technology and infrastructure projects, partially offset by lower incentive compensation expense.  
  Net income was $491 million, or $4.50 diluted earnings per share, which represented a decrease from the 
prior-year period. This decrease reflected higher SG&A and impairment charges as compared to the prior 
year. Adjusted net income was $538 million, or $4.93 diluted earnings per share, an increase of 4.7 percent 
from the corresponding prior-year period non-GAAP amount. 

  Net income margin decreased to 6.1 percent as compared with 6.8 percent in the prior year. Our adjusted 

net income margin decreased to 6.7 percent in 2019 as compared to 6.9 percent in the prior year. 

2019 Form 10-K Page 21 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
  
  
 
 
Highlights of our financial position for the period ended February 1, 2020 include: 

  We  ended  the year  in  a  strong  financial  position.  At year  end,  we  had  $785  million  of  cash  and  cash 

equivalents, net of debt. Cash and cash equivalents at February 1, 2020 were $907 million. 

  Net cash provided by operating activities was $696 million as compared with $781 million last year. While 

this a decline, it still represents a demonstrated ability to generate significant cash. 

  Cash capital expenditures during 2019 totaled $187 million and were primarily directed to the remodeling or 
relocation  of  148  stores,  the  build-out  of  67  new  stores,  as  well  as  other  technology  and  infrastructure 
projects. 

  We  made  minority  investments  of  $50  million  during  2019.  These  investments  are  part  of  our  broader 
strategic  initiatives  aimed  at  strengthening  and  diversifying  our  role  within  the  sneaker  community. 
Additionally, we expect that these strategic investments allow us to better adapt to the dynamically evolving 
consumer  and  retail  landscape  by  strengthening  our  capabilities,  providing  diversification,  and  gaining 
greater insights into youth culture. Due to the early stage of these investments, it is expected that some will 
not be successful. In the fourth quarter, we recorded charges totaling $11 million to reflect insolvency for 
one of our investments and reduced valuation for another investment, both investments were made during 
2018. 

  During 2019, we returned significant amounts of cash to our shareholders. Dividends totaling $164 million 
were declared and paid during 2019, and 8.4 million shares were repurchased under our share repurchase 
program at a cost of $335 million. In February 2020, our Board of Directors approved a dividend increase of 
5  percent.  These  initiatives  demonstrate  our  commitment  to  delivering  meaningful  returns  to  our 
shareholders. 

Sales 

All references to comparable-store sales for a given period relate to sales of stores that were open at the period-end 
and had been open for more than one year. The computation of consolidated comparable-store sales also includes 
direct-to-customers sales. Stores opened or closed during the period are not included in the comparable-store base; 
however,  stores  closed  temporarily  for  relocation  or  remodeling  are  included.  Computations  exclude  the  effect  of 
foreign currency fluctuations. Comparable-store sales for 2017 does not include the sales from the 53 rd week. 

The information shown below represents certain sales metrics by sales channel:  

Stores 
Sales 
$ Change 
% Change 
% of total sales 
Comparable sales increase (decrease) 

Direct-to-customers  
Sales 
$ Change 
% Change 
% of total sales 
Comparable sales increase 

  $ 
  $ 

  $ 
  $ 

2019 

2018 
($ in millions) 

2017 

 6,720   $ 
 6   $ 

 0.1 %   
 83.9 %   
 1.6 %   

 1,285   $ 
 60   $ 
 4.9 %   
 16.1 %   
 5.6 %   

 6,714   $ 
 41  
 0.6 %   
 84.6 %   
 1.1 %   

 1,225   $ 

 116  
 10.5 %   
 15.4 %   
 12.3 %   

 6,673  
 (71) 
(1.1)% 
 85.7 % 
 (4.7)% 

 1,109  
87  
8.5 % 
 14.3 % 
 6.9 % 

The following discussion describes the changes in sales by banner on an omni-channel basis, meaning that each 
banner’s results are inclusive of its store and e-commerce activity, unless noted otherwise. 

In 2019, sales increased by 0.8 percent to $8,005 million from sales of $7,939 million in 2018. Excluding the effect of 
foreign currency fluctuations, sales decreased by 2.0 percent as compared with 2018.  

Comparable-store sales increased by 2.2 percent during 2019, as compared with the corresponding prior-year period. 
Both of our sales channels generated positive results as compared with the prior year. The overall comparable sales 
growth was led by our direct-to-customers channel, which increased by 5.6 percent as compared with the prior year. 
Each of our operating segments generated improved comparable sales, with North America and EMEA increasing 
by approximately 2 percent, while our smallest operating segment, Asia Pacific, generated comparable sales growth 
of low double digits. 

2019 Form 10-K Page 22 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In North America, Foot Locker Canada led the results, with a comparable-sales increase in the high-single digits, 
followed by Champs Sports and Foot Locker U.S. which generated mid-single digit and low-single digit increases, 
respectively. These increases were partially offset by declines in sales of our Eastbay and Footaction banners, as 
well as a modest decline in Kids Foot Locker. The decline in Eastbay’s sales was primarily due to softer demand for 
performance-related products. Footaction’s sales were negatively affected by the lack of product availability of certain 
key  men’s  footwear  styles.   Due  to  the  continued  underperformance  of  Footaction,  management  conducted  an 
impairment evaluation, see additional discussion under the caption, Division Profit. North America’s sales were also 
negatively affected by the closure of the SIX:02 banner, as all stores were closed by the end of the third quarter. Kids 
Foot Locker’s sales were negatively affected by the decline of certain apparel styles. Our EMEA operating segment 
sales increased low single-digits primarily related to the growth in our e-commerce business for Foot Locker Europe 
and Sidestep. Asia Pacific generated a low double-digit increase, with e-commerce in Australia continuing to grow 
as customers enjoy our new payment methods and improved product offerings. 

From a product perspective, footwear sales increased 4 percent on a comparable sales basis, with increases across 
all wearer segments and was led by sales of women’s and children’s footwear. During the year, we closed our SIX:02 
banner to focus on our women’s business through our other banners and the increase in sales of women’s footwear 
demonstrates the success of our elevated women’s presentation in all our banners. The men’s footwear business 
experienced growth from sales of classic basketball styles and a modest increase in running styles. Apparel sales 
decreased  across  all  wearer  segments.  Within  men’s,  our  branded  apparel  sales,  which  represented  the  largest 
portion of our apparel sales, improved and was offset by declines in sales of private-label and licensed apparel. The 
declines represented a concerted effort to focus our assortment on more premium offerings. 

Gross Margin 

Gross margin rate 
Basis point increase in the gross margin rate 

Components of the change- 

2019 

2018 

2017 

 31.8 %   
 —   

 31.8 %  
 20   

 31.6 % 
 (230)  

Merchandise margin rate improvement / (decline) 
Lower / (higher) occupancy and buyers’ compensation 

expense rate 

 (30)  

 30   

 30   

 (10)  

 (160)  

 (70)  

Gross margin is calculated as sales minus cost of sales. Cost of sales includes: the cost of merchandise, freight, 
distribution  costs  including  related  depreciation  expense,  shipping  and  handling,  occupancy  and  buyers’ 
compensation. Occupancy costs include rent (including fixed common area maintenance charges and other fixed 
non-lease components), real estate taxes, general maintenance, and utilities. 

Overall, the gross margin rate remained consistent with the prior year at 31.8 percent. Within this, the merchandise 
margin rate declined reflecting, in part, higher freight costs due to a higher penetration of sales from our direct-to-
customer  channel  as  well  as  lower  gross  margin  related  to  our  apparel  business  due  to  a  more  promotional 
marketplace.  The  change  in  the  gross  margin  rate  also  reflected  an  improvement  in  the  occupancy  and  buyers’ 
compensation rate of 30 basis points due to increased sales and continued focus on rent reductions.  

Selling, General and Administrative Expenses (SG&A) 

SG&A 
$ Change 
% Change 
SG&A as a percentage of sales 

  $ 
  $ 

2019 

2018 
($ in millions) 
 1,614  
$ 
 1,650  
 113  
 36  
$ 
 7.5 %    
 2.2 %     
 20.3 %    
 20.6 %     

$ 

2017 

 1,501  
 29  
 2.0  
 19.3 % 

SG&A increased by $36 million or 2.2 percent in 2019, as compared with the prior year. As a percentage of sales, 
the SG&A rate increased by 30 basis points as compared with 2018. The overall increase represented an increase 
in costs incurred in connection with our ongoing investment in various technology and infrastructure projects, partially 
offset by lower incentive compensation expense of $18 million. Excluding the effect of foreign currency fluctuations, 
SG&A increased by $57 million and 3.5 percent as compared with the prior year.  

2019 Form 10-K Page 23 

 
 
 
 
 
 
 
 
 
 
     
     
     
  
  
  
  
  
     
    
  
  
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
  
 
 
  
  
 
  
 
  
 
Depreciation and Amortization 

Depreciation and amortization 
$ Change 
% Change 

  $ 
  $ 

2019 

2018 
($ in millions) 
 178  
$ 
 179  
 5  
 1  
$ 
 2.9 %     
 0.6 %     

$ 

2017 

 173  
 15  
 9.5 %  

Depreciation and amortization increased by $1 million in 2019 as compared with 2018. The effect of foreign currency 
fluctuations on depreciation and amortization for the current year was not significant.  

Division Profit 

Division profit was $738 million or 9.2 percent, as a percentage of sales. This compares with $789 million, or 9.9 
percent,  for  last  year.  Division  profit  for  2019  included  non-cash  impairment  charges  of  $37  million  related  to  the 
write-down of store fixtures, leasehold, and right-of-use assets related to Footaction, certain other underperforming 
stores, and a vacant store that had been previously subleased. Also during the current year, we recorded $13 million 
of lease termination costs related to the closure our SIX:02 stores. In 2018, impairment charges were $19 million and 
related to SIX:02, Runners Point, and Sidestep. Excluding the effect of the impairment charges and lease termination 
costs from both years, our division profit decreased by 40 basis points. Both sales channels generated improved 
results,  however  gross  margin  declined  in  our  direct-to-customers  channel  due  to  higher  freight  costs.  Operating 
expenses grew at a faster rate than sales thereby reducing division profit.  

Other Charges 

During 2019 we recorded charges totaling $15 million. During the fourth quarter we recorded non-cash charges of 
$11 million related to the write-down of two minority investments. Additionally, we incurred $4 million related to the 
pension matter. See Note 3, Impairment and Other Charges for additional information. 

Corporate Expense 

Corporate expense 
$ Change 

2019 

2018 
($ in millions) 

2017 

  $ 
  $ 

 74   $ 
 2   $ 

 72   $ 
 24  

 48 
 (22)

Corporate  expense  consists  of  unallocated  general  and  administrative  expenses  as  well  as  depreciation  and 
amortization  related  to  our  corporate  headquarters,  centrally  managed  departments,  unallocated  insurance  and 
benefit  programs,  certain  foreign  exchange  transaction  gains  and  losses,  and  other  items.  Depreciation  and 
amortization included in corporate expense was $19 million, $18 million, and $16 million in 2019, 2018, and 2017, 
respectively. 

The allocation of corporate expense to the operating divisions is adjusted annually based upon an internal study; 
accordingly,  the  allocation  increased  by  $32  million  in  2019,  thus  reducing  corporate  expense.  Excluding  the 
corporate allocation change, corporate expense increased by $34 million as compared with 2018. This increase was 
primarily due to technology spending related to our various technology initiatives.  Additionally, we incurred additional 
professional fees partially offset by lower incentive compensation expense. 

Interest Income, net 

2019 

Interest expense 
Interest income 
Interest income, net 
Weighted-average interest rate (excluding fees) 

  $ 

  $ 

2018 
($ in millions) 
 (11) 
$ 
 20  
$ 
 9  
 7.0 %    

$ 

 (10) 
 21  
$ 
 11  
 6.9 %     

2017 

 (12) 
 14  
 2  
 7.3 % 

The changes during 2019 primarily relate to the amounts earned as interest income. Interest income increased by 
$2 million in 2019 as compared with 2018. The increase represented increased income due to higher average interest 
rates  on  our  cash  investments.  We  did  not  have  any  short-term  borrowings,  other  than  small  amounts  related  to 
capital leases, for any of the periods presented. 

2019 Form 10-K Page 24 

 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
  
 
 
  
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
  
 
  
  
  
 
  
 
 
Other Income, net 

Other income, net 
$ Change 
% Change 

2019 

2018 
($ in millions) 
$ 
 5  
$ 
 12  
 —  
 7  
$ 
$ 
 — %     
 140.0 %     

  $ 
  $ 

2017 

 5  
 (1)  
 (16.7) %  

Other income, net includes non-operating items, including franchise royalty income, changes in fair value, premiums 
paid, realized gains and losses associated with foreign currency option contracts, changes in the market value of our 
available-for-sale security, our share of earnings or losses related to our equity method investment, and net benefit 
expense related to our pension and postretirement programs excluding the service cost component.  

Other income, net for the year ended February 1, 2020 primarily represented $8 million of royalty income; a $4 million 
gain  associated  with  the  acquisition  of  a  Canadian  distribution  center  lease  and  related  assets  from  the  partial 
exchange of a note that had been previously written down to zero; a $2 million gain related to the sale of a building; 
and a $1 million gain on our available-for-sale security; partially offset by a $2 million of net benefit expense relating 
to our pension and post retirement programs; and a $1 million loss related to our equity method investment. 

Income Taxes 

Our effective tax rate for 2019 was 27.0 percent, as compared with 24.1 percent in 2018. The increase was primarily 
due  to  discrete  events,  including  the  effects  of  the  U.S.  tax  reform,  which  was  enacted  on  December  22,  2017, 
informally known as the Tax Cuts and Jobs Act (the “Tax Act”).  

In  connection  with  the  finalization  of  our  accounting  for  the  Tax  Act, in  2019  we  recorded  a  charge  for  $2  million 
representing an adjustment to U.S. tax on foreign income and in 2018 we recorded a $28 million benefit. See also 
Note  17,  Income  Taxes,  under  “Item  8.  Consolidated  Financial  Statements  and  Supplementary  Data”  for  more 
information. 

During the fourth quarters of 2019 and 2018, we recorded a tax benefit of $2 million and a tax expense of $4 million, 
respectively, in connection with tax law changes in the Netherlands. 

In 2019, we established a valuation allowance of $2 million to offset the deferred tax benefit of certain foreign tax 
losses.  

We  regularly  assess  the  adequacy  of  provisions  for  income  tax  contingencies  in  accordance  with  the  applicable 
authoritative guidance on accounting for income taxes. As a result, reserves for unrecognized tax benefits may be 
adjusted due to new facts and developments, such as changes to interpretations of relevant tax law, assessments 
from taxing authorities, settlements with taxing authorities, and lapses of statutes of limitations. The changes in the 
tax reserves were not significant in 2019. The effective tax rate for 2018 includes reserve releases totaling $5 million 
due to audit settlements and lapses of statutes of limitations.  

Excluding the above-mentioned discrete items, the effective tax rate for 2019 increased slightly as compared with 
2018, due to mix of income earned in various jurisdictions. 

Liquidity and Capital Resources 

Liquidity 

Our primary source of liquidity has been cash flow from operations, while the principal uses of cash have been to 
fund inventory and other working capital requirements; finance capital expenditures related to store openings, store 
remodelings,  internet  and  mobile  sites,  information  systems,  and  other  support  facilities;  make  retirement  plan 
contributions, quarterly dividend payments, and interest payments; and fund other cash requirements to support the 
development of our short-term and long-term operating strategies. We generally finance real estate with operating 
leases. We believe our cash, cash equivalents, future cash flow from operations, and amounts available under our 
credit agreement will be adequate to fund these requirements. On March 19, 2020, in order to increase our cash 
position  and  help  preserve  our  financial  flexibility,  we  have  drawn  $330  million  of  our  credit  facility.  This  is  a 
precautionary measure in light of current uncertainty in the global markets resulting from the COVID-19 pandemic. 

2019 Form 10-K Page 25 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
The Company may also from time to time repurchase its common stock or seek to retire or purchase outstanding 
debt  through  open  market  purchases,  privately  negotiated  transactions,  or  otherwise.  Such  repurchases  and 
retirement of debt, if any, will depend on prevailing market conditions, liquidity requirements, contractual restrictions, 
and  other  factors.  The  amounts  involved  may  be  material.  As  of  February 1, 2020,  approximately  $867  million 
remained available under our current $1.2 billion share repurchase program.   

On  February 19,  2020,  the  Board  of  Directors  declared  a  quarterly  dividend  of  $0.40  per  share  to  be  paid  on 
May 2, 2020, representing a 5 percent increase over the previous quarterly per share amount. 

Any  material  adverse  change  in  customer  demand,  fashion  trends,  competitive  market  forces,  or  customer 
acceptance of our merchandise mix and retail locations, uncertainties related to the effect of competitive products 
and  pricing,  our  reliance  on  a  few  key  suppliers  for a  significant  portion  of  our  merchandise  purchases  and  risks 
associated  with  global  product  sourcing,  economic  conditions  worldwide,  the  effects  of  currency  fluctuations, 
uncertainties caused by COVID-19, as well as other factors listed under the heading “Disclosure Regarding Forward-
Looking Statements,” could affect our ability to continue to fund our liquidity needs from business operations. 

Maintaining access to merchandise that we consider appropriate for our business may be subject to the policies and 
practices of our key suppliers. Therefore, we believe that it is critical to continue to maintain satisfactory relationships 
with these key suppliers. We purchased approximately 91 percent and 90 percent of our merchandise from our top 
five suppliers in 2019 and 2018, respectively, and expect to continue to obtain a significant percentage of our athletic 
product from these suppliers in future periods. Approximately 71 percent and 66 percent was purchased from one 
supplier, Nike, Inc., in 2019 and 2018, respectively. 

Planned capital expenditures in 2020 are $271 million, with additional lease acquisition costs related to our operations 
in Europe of $4 million. However, due to the current events related to COVID-19, we are currently reevaluating our 
total capital spending plans. Included in the planned amount is $148 million dedicated to elevating our customers’ in-
store  experience  through  continued  relocation  and  remodels  in  major  cities  and  key  markets.  It  includes  the 
remodeling or expansion of approximately 125 existing stores, as well as the planned opening of approximately 65 
new  stores,  including  the  continued  expansion  of  our  community-based  “power”  store  format,  which  provides  a 
pinnacle retail experience that delivers connected customer interactions through service, experience, product, and a 
sense  of  community.  Capital  spending  for  our  expansion  in  Asia  is  also  included.  The  capital  plan  for  2020  also 
includes  $123 million  for  digital  and  other investments, including  additional  enhancements  to  our  mobile  and  web 
platforms,  expanding  data  analytics  capabilities,  and  supply  chain  initiatives.  We  have  the  ability  to  revise  and 
reschedule much of the anticipated capital expenditure program should our financial position require it.  

Operating Activities 

Net cash provided by operating activities 
$ Change 

2019 

2018 
($ in millions) 

2017 

  $ 
  $ 

 696   $ 
 (85)  $ 

 781   $ 
 (32)  $ 

 813 
 (31)

The amount provided by operating activities reflects income adjusted for non-cash items and working capital changes. 
Adjustments to net income for non-cash items include non-cash impairment charges, non-cash gains, depreciation 
and amortization, deferred income taxes, and share-based compensation expense.  

The decline in cash provided by operating activities in 2019 compared with the prior year reflected a decrease to net 
income and lower inflows associated with changes in working capital. During 2019, we contributed $55 million to our 
U.S. qualified pension plan, as compared with $128 million in 2018. The amounts and timing of pension contributions 
are dependent on several factors, including asset performance.  

Cash paid for income taxes was $201 million, $184 million, and $237 million for 2019, 2018, and 2017, respectively. 

2019 Form 10-K Page 26 

 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
Investing Activities 

Net cash used in investing activities 
$ Change 

2019 

2018 
($ in millions) 

2017 

  $ 
  $ 

 235   $ 
 (39)  $ 

 274   $ 
 (15)  $ 

 289 
 23 

Capital  expenditures  in  2019  of  $187  million  was  consistent  with  the  prior year.  During  2019,  we  completed  the 
remodeling or relocation of 148 existing stores and opened 67 new stores.  

Investing activities for 2019 included $50 million related to various minority investments as compared with $89 million 
in 2018. Also included  in 2019 is $2 million related to the sale of a building. Investing activities for 2018 included 
$2 million received in insurance proceeds for fixed assets from an insurance claim relating to Hurricane Maria.  

Financing Activities 

Net cash used in financing activities 
$ Change 

2019 

2018 
($ in millions) 

2017 

  $ 
  $ 

 493   $ 
 (34)  $ 

 527   $ 
 (89)  $ 

 616 
 60 

Cash  used  in  financing  activities  consisted  primarily  of  our  return  to  shareholders  initiatives,  including  our  share 
repurchase program and cash dividend payments, as follows: 

Share repurchases 
Dividends paid on common stock 
Total returned to shareholders 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 335   $ 
 164  
 499   $ 

 375   $ 
 158  
 533   $ 

 467 
 157 
 624 

During  2019,  we  repurchased  8,374,523  shares  of  our  common  stock  under  our  share  repurchase  programs. 
Additionally, we declared and paid dividends representing a quarterly rate of $0.38 per share in 2019. During 2019, 
we paid $2 million to satisfy tax withholding obligations relating to the vesting of share-based equity awards. Offsetting 
the amounts above were proceeds received from the issuance of common stock and treasury stock in connection 
with the employee stock programs of $8 million for 2019. 

Free Cash Flow (non-GAAP measure) 

In addition to net cash provided by operating activities, we use free cash flow as a useful measure of performance 
and as an indication of our financial strength and our ability to generate cash. We define free cash flow as net cash 
provided by operating activities less capital expenditures (which is classified as an investing activity). We believe the 
presentation of free cash flow is relevant and useful for investors because it allows investors to evaluate the cash 
generated from underlying operations in a manner similar to the method used by management. Free cash flow is not 
defined under U.S. GAAP. Therefore, it should not be considered a substitute for income or cash flow data prepared 
in accordance with U.S. GAAP and may not be comparable to similarly titled measures used by other companies. It 
should not be inferred that the entire free cash flow amount is available for discretionary expenditures. 

The  following  table  presents  a  reconciliation  of  net  cash  flow  provided  by  operating  activities,  the  most  directly 
comparable U.S. GAAP financial measure, to free cash flow. 

Net cash provided by operating activities 
Capital expenditures 
Free cash flow  

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 696   $ 
 (187) 
 509   $ 

 781   $ 
 (187) 
 594   $ 

 813 
 (274)
 539 

2019 Form 10-K Page 27 

 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
  
  
  
 
 
 
Capital Structure 

On May 19, 2016, we entered into a credit agreement with our banks (“2016 Credit Agreement”). The 2016 Credit 
Agreement provides for a $400 million asset-based revolving credit facility maturing on May 19, 2021. During the 
term  of  the  2016  Credit  Agreement,  we  may  also  increase  the  commitments  by  up  to  $200  million,  subject  to 
customary conditions. Interest is determined, at our option, by the federal funds rate plus a margin of 0.125 percent 
to  0.375 percent,  or  a  Eurodollar  rate,  determined  by  reference  to  LIBOR,  plus  a  margin  of  1.125 percent  to 
1.375 percent depending on availability under the 2016 Credit Agreement. In addition, we are paying a commitment 
fee of 0.20 percent per annum on the unused portion of the commitments. 

The 2016 Credit Agreement provides for a security interest in certain of our domestic store assets, including inventory 
assets, accounts receivable, cash deposits, and certain insurance proceeds. We are not required to comply with any 
financial covenants unless certain events of default have occurred and are continuing, or if availability under the 2016 
Credit Agreement does not exceed the greater of $40 million and 10 percent of the Loan Cap (as defined in the 2016 
Credit Agreement). There are no restrictions relating to the payment of dividends and share repurchases as long as 
no default or event of default has occurred and the aggregate principal amount of unused commitments under the 
2016 Credit Agreement is not less than 15 percent of the lesser of the aggregate amount of the commitments and 
the  Borrowing  Base,  determined  as  of  the  preceding  fiscal month  and  on  a  proforma  basis  for  the  following  six 
fiscal months.  

Credit Rating 

As of March 27, 2020, our corporate credit ratings from Standard & Poor’s and Moody’s Investors Service are BB+ 
and Ba1, respectively. In addition, Moody’s Investors Service has rated our senior unsecured notes Ba2. 

Debt Capitalization and Equity (non-GAAP Measure) 

Historically for purposes of calculating debt to total capitalization, we included the present value of operating lease 
commitments in total net debt and therefore it was considered a non-GAAP financial measure. Operating leases are 
the primary financing vehicle used to fund store expansion and, therefore, we believed that the inclusion of the present 
value of operating leases in total debt was useful to our investors, credit constituencies, and rating agencies. In 2019, 
we adopted the new lease accounting standard which requires leases to be recorded on the balance sheet.  

Long-term debt  
Operating lease liability 
Present value of operating leases (1)  

Total debt including the present value of operating leases 

Less: 
Cash and cash equivalents 

Total net debt including the present value of operating leases 

Shareholders’ equity 
Total capitalization 
Total net debt capitalization percent 
Total net debt capitalization percent including the present value of operating 

leases 

  $ 

  $ 

2019 

2018 

$ 

($ in millions) 
 122  
 3,196  
 —  
 3,318  

 907  
 2,411  
 2,473  
 4,884  

$ 
 — %     

 124  
 —  
 3,447  
 3,571  

 891  
 2,680  
 2,506  
 5,186  

 — % 

 49.4 %     

 51.7 % 

(1)  The determination of the capitalized operating leases prior to the adoption of the new lease accounting standard was calculated on a lease-
by-lease basis and represented the best estimate of the lease liability using various discount rates ranging from 1.7 percent to 14.5 percent.   

Including  the  present  value  of  operating  leases,  net  debt  capitalization percent  decreased  by  230  basis  points  in 
2019, primarily reflecting shorter average lease terms, additional stores that are operating on a month-to-month basis, 
additional stores paying variable rents, and foreign exchange fluctuations.  

2019 Form 10-K Page 28 

 
 
 
 
 
 
 
 
 
 
    
     
  
 
 
  
 
  
  
 
  
  
 
  
  
 
  
    
  
    
 
  
  
 
  
  
 
  
  
 
  
 
  
 
 
 
Contractual Obligations and Commitments 

The following tables represent the scheduled maturities of our contractual cash obligations and other commercial 
commitments at February 1, 2020: 

Contractual Cash 
Obligations 

Total 

2020 

Payments Due by Fiscal Period 

2025 and 
     2021-2022       2023-2024       Beyond 

Long-term debt (1) 
Operating leases (2) 
Other long-term liabilities (3) 
Total contractual cash obligations 

  $ 

  $ 

 140   $ 

 3,889  
 10  
 4,039   $ 

($ in millions) 

 11   $ 

 673  
 7  
 691   $ 

 129   $ 

 1,185  
 —  
 1,314   $ 

 —   $ 

 902  
 3  
 905   $ 

 — 
 1,129 
 — 
 1,129 

(1)  The  amounts  presented  above  represent  the  contractual  maturities  of  our  long-term  debt,  including  interest;  however,  it  excludes  the 
unamortized  gain  of  the  interest  rate  swap  of  $6  million.  Additional  information  is  included  in  the  Long-Term  Debt  note  under  “Item 8. 
Consolidated Financial Statements and Supplementary Data.”  

(2)  The  amounts  presented  represent  the  future  minimum  lease  payments  under  non-cancellable  operating  leases.  Amounts  do  not  include 
$35 million of minimum future payments for leases which have not yet commenced. In addition to minimum rent, certain of our leases require 
the payment of additional costs for insurance, maintenance, percentage rent, and other costs. These additional amounts are excluded from 
the table of contractual commitments as the amounts are variable and the timing and/or amounts of such payments are unknown.  

(3)  Other liabilities in the Consolidated Balance Sheet at February 1, 2020 primarily comprise income taxes, workers’ compensation and general 
liability reserves, and various other accruals. Other than these liabilities, other amounts (including our unrecognized tax benefits of $45 million) 
have been excluded from the table above as the timing and/or amount of any cash payment is uncertain. Remaining amounts for which the 
timing is known have not been included as they are minimal and not useful to the presentation.  

Other Commercial 
Commitments 

Total 

2020 

Payments Due by Fiscal Period 

2025 and 
     2021-2022       2023-2024       Beyond 

($ in millions) 

Purchase commitments (1) 
Other (2) 
Total other commercial commitments 

  $ 

  $ 

 2,598   $ 
 369  
 2,967   $ 

 2,598   $ 
 143  
 2,741   $ 

 —   $ 

 205  
 205   $ 

 —   $ 
 21  
 21   $ 

 — 
 — 
 — 

(1)  Represents open purchase orders, as well as other commitments for merchandise purchases, at February 1, 2020. We are obligated under 
the terms of purchase orders; however, we are generally able to renegotiate the timing and quantity of these orders with certain suppliers in 
response to shifts in consumer preferences or other factors. 

(2)  Represents payments required by non-merchandise purchase agreements. 

Off-Balance Sheet Arrangements 

We  have  not  entered  into  any  transactions  with  unconsolidated  entities  that  expose  the  Company  to  material 
continuing risks, contingent liabilities, or any other obligation under a variable interest in an unconsolidated entity. 
Also, our financial policies prohibit the use of derivatives for which there is no underlying exposure. 

In connection with the sale of various businesses and assets, we may be obligated for certain lease commitments 
transferred to third parties and pursuant to certain normal representations, warranties, or indemnifications entered 
into with the purchasers of such businesses or assets. Although the maximum potential amounts for such obligations 
cannot  be  readily  determined,  we  believe  that  the  resolution  of  such  contingencies will  not  significantly  affect  our 
consolidated  financial  position,  liquidity,  or  results  of  operations.  We  also  operate  certain  stores  for  which  lease 
agreements are in the process of being negotiated with landlords. Although there is no contractual commitment to 
make these payments, it is likely that leases will be executed. 

Critical Accounting Policies 

Our responsibility for integrity and objectivity in the preparation and presentation of the financial statements requires 
application of appropriate accounting policies. Generally, our accounting policies and methods are those specifically 
required by U.S. GAAP. Included in the  Summary of Significant Accounting Policies note in “Item 8. Consolidated 
Financial Statements and Supplementary Data” is a summary of the most significant accounting policies. In some 
cases, we are required to calculate amounts based on estimates for matters that are inherently uncertain. We believe 
the following to be the most critical of those accounting policies that necessitate subjective judgments. 

2019 Form 10-K Page 29 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
  
  
  
  
  
 
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
  
  
  
  
  
 
 
 
Merchandise Inventories and Cost of Sales 

Merchandise inventories for our stores are valued at the lower of cost or market using the retail inventory method 
(“RIM”).  The  RIM  is  used  by  retail  companies  to  value  inventories  at  cost  and  calculate  gross  margins  due  to  its 
practicality. Under the RIM, cost is determined by applying a cost-to-retail percentage across groupings of similar 
items, known as departments. The cost-to-retail percentage is applied to ending inventory at its current owned retail 
valuation to determine the cost of ending inventory on a department basis. 

The  RIM  is  a  system  of  averages  that  requires  estimates  and  assumptions  regarding  markups,  markdowns  and 
shrink, among others, and as such, could result in distortions of inventory amounts. Judgment is required for these 
estimates  and  assumptions,  as  well  as  to  differentiate  between  promotional  and  other  markdowns  that  may  be 
required to correctly reflect merchandise inventories at the lower of cost or market. Reserves are established based 
on current selling prices when the inventory has not been marked down to market. The failure to take permanent 
markdowns on a timely basis may result in an overstatement of cost under the retail inventory method. The decision 
to take permanent markdowns includes many factors, including the current retail environment, inventory levels, and 
the age of the item. We believe this method and its related assumptions, which have been consistently applied, to be 
reasonable. 

Leases   

We  determine  if  an  arrangement  is  a  lease  at  inception. Right-of-use  assets  and  liabilities  are  recognized  at  the 
commencement  date  based on  the  present  value  of  lease  payments  over  the  lease  term  for  those  arrangements 
where there is an identified asset and the contract conveys the right to control its use. Our lease term includes options 
to extend or terminate a lease only when it is reasonably certain that we will exercise that option. 

As most of our leases do not provide an implicit interest rate, we use our incremental borrowing rates based on the 
remaining lease term to determine the present value of future lease payments. Our incremental borrowing rate for a 
lease is the rate of interest we would have to pay on a collateralized basis to borrow an amount equal to the lease 
payments  under  similar  terms. Our  incremental  borrowing  rate  is  calculated  as  the  weighted  average  risk-free 
(sovereign) rate plus a spread to reflect our current unsecured credit rating plus the fees to borrow under our existing 
credit  facility.  The  weighted average  risk-free  (sovereign)  rates  were  based  on  the  Treasury  BVAL  rates  curve  in 
Bloomberg. In the regions that we have stores, rates were developed for 3, 5, 7, 10, and 15 years. The weighting 
given to each region was determined by the number of stores in each region.  

The spread to reflect our current credit rating represented the spread between U.S. Treasury rates and Bloomberg’s 
USD BVAL curve for non-financial companies with the Company’s credit rating. The fees to borrow represent the 
facility fees paid on the Company’s revolving credit facility, which is 20 basis points.  

Impairment of Long-Lived Tangible Assets and Right-of-Use Assets 

We perform an impairment review when circumstances indicate that the carrying value of long-lived tangible assets
and right-of-use assets may not be recoverable (“a triggering event”). Our policy for determining whether a triggering 
event exists comprises the evaluation of measurable operating performance criteria and qualitative measures at the
lowest  level  for  which  identifiable  cash  flows  are  largely independent  of  cash  flows  of  other  assets  and  liabilities, 
which  is  at  the  store  level.  We  also  evaluate  for  triggering  events  at  the  banner  level.  If  an  impairment  review  is 
necessitated by the identification of a triggering event, we determine the fair value of the asset using  assumptions 
predominately  identified  from  our  historical  performance  and  our  long-range  strategic  plans.  To  determine  if  an 
impairment exists, we compare the carrying amount of the asset with the estimated future undiscounted cash flows 
expected  to  result  from  the  use  of  the  asset  group.  If  the  carrying  amount  of  the  asset  exceeds  the  estimated 
undiscounted future cash flows, we measure the amount of the impairment by comparing the carrying amount of the 
asset group with its estimated fair value. The estimation of fair value is  measured by discounting expected future 
cash  flows  using  a  risk  adjusted  discount  rate  and  by  using  a  market  approach  to  determine  current  lease  rates. 
Future expected cash flows are based upon estimates that, if not achieved, may result in significantly different results. 

During  2019,  we  conducted  an  impairment  review  of  the  Footaction  store-level  assets  as  well  as  other 
underperforming  stores,  including  a  vacant  store  that  had  been  previously  subleased,  and  recorded  non-cash 
impairment charges totaling $37 million. Also during 2019, we recorded a $13 million charge related to the closing of 
our SIX:02 business. During 2018, we conducted an impairment review of the Runners Point, Sidestep, and SIX:02 
store-level assets and recorded non-cash impairment charges totaling $4 million.  

2019 Form 10-K Page 30 

 
 
 
 
Recoverability of Goodwill 

We review goodwill for impairment annually during the first quarter of each fiscal year or more frequently if impairment 
indicators arise. The review of impairment consists of either using a qualitative approach to determine whether it is 
more  likely  than  not  that  the  fair  value  of  the  assets  is  less  than  their  respective  carrying  values  or  a  two-step 
impairment test, if necessary. 

In  performing  the  qualitative  assessment,  we  consider  many  factors  in  evaluating  whether  the  carrying  value  of 
goodwill may not be recoverable, including declines in our stock price and market capitalization in relation to the book 
value  of  the  Company  and  macroeconomic  conditions  affecting  retail.  If,  based  on  the  results  of  the  qualitative 
assessment, it is concluded that it is not more likely than not that the fair value of a reporting unit exceeds its carrying 
value, additional quantitative impairment testing is performed using a two-step test. 

The initial step requires that the carrying value of each reporting unit be compared with its estimated fair value. The 
second  step,  to  evaluate  goodwill  of  a  reporting  unit  for  impairment,  is  only  required  if  the  carrying  value  of  that 
reporting unit exceeds its estimated fair value. We use a discounted cash flow approach to determine the fair value 
of a reporting unit. The determination of discounted cash flows of the reporting units and assets and liabilities within 
the  reporting  units  requires  significant  estimates  and  assumptions.  These  estimates  and  assumptions  primarily 
include, but are not limited to, the discount rate, terminal growth rates, earnings before depreciation and amortization, 
and capital expenditures forecasts. Due to the inherent uncertainty involved in making these estimates, actual results 
could differ from those estimates. We evaluate the merits of each significant assumption, both individually and in the 
aggregate, used to determine the fair value of the reporting units, as well as the fair values of the corresponding 
assets and liabilities within the reporting units. 

In light of the change in our organizational and internal reporting structure in the first quarter of 2019, we reassessed 
our  reporting  units  and  have  determined  the  collective  omni-channel  banners  in  North  America,  EMEA,  and  Asia 
Pacific  to  be  the  three  reporting  units  at  which  goodwill  is  tested.  Therefore,  goodwill  was  re-allocated  to  these 
reporting  units  based  on  their  relative  fair  values.  As  required,  we  conducted  our  annual  impairment  review  both 
before  and  after  this  change.  Neither  review  resulted  in  the  recognition  of  impairment,  as  the  fair  value  of  each 
reporting unit significantly exceeded its carrying value. 

Pension and Postretirement Liabilities 

We review all assumptions used to determine our obligations for pension and postretirement liabilities annually with 
our independent actuaries, taking into consideration existing and future economic conditions and our intentions with 
regard to the plans. The assumptions used are: 

Long-Term 
Rate of Return 

     The expected rate of return on plan assets is the long-term rate of return expected to be earned 
on the plans’ assets and is recognized as a component of pension expense. The rate is based 
on the plans’ weighted-average target asset allocation, as well as historical and future expected 
performance of those assets. The target asset allocation is selected to obtain an investment 
return that is sufficient to cover the expected benefit payments and to reduce the variability of 
future  contributions.  The  expected  rate  of  return  on  plan  assets  is  reviewed  annually  and 
revised, as necessary, to reflect changes in the financial markets and our investment strategy. 

The weighted-average long-term rate of return used to determine 2019 pension expense was 
5.8 percent.  

  A decrease of 50 basis points in the weighted-average expected long-term rate of return would 
have increased 2019 pension expense by approximately $3 million. The actual return on plan 
assets  in  a  given year  typically  differs  from  the  expected  long-term  rate  of  return,  and  the 
resulting gain or loss is deferred and amortized into expense over the average life expectancy 
of the inactive participants. 

2019 Form 10-K Page 31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Discount 
Rate 

  An assumed discount rate is used to measure the present value of future cash flow obligations 
of the plans and the interest cost component of pension expense and postretirement income. 
The  cash  flows  are  then  discounted  to  their  present  value  and  an  overall  discount  rate  is 
determined. The discount rate for our U.S. plans are determined by reference to the Bond:Link 
interest rate model based upon a portfolio of highly-rated U.S. corporate bonds with individual 
bonds  that  are  theoretically  purchased  to  settle  the  plan’s  anticipated  cash  outflows.  The 
discount  rate  selected  to  measure  the  present  value  of  our  Canadian  benefit  obligations  is 
similar to the approach used for the U.S. plan and was determined by reference to the Canadian
Rate:Link interest rate model. 

The weighted-average discount rates used to determine the 2019 benefit obligations related to 
our pension and postretirement plans was 2.9 percent and 3.0 percent, respectively. 

  Changing  the  weighted-average  discount  rate  by  50  basis  points  would  have  changed  the 
accumulated  benefit  obligation  of  the  pension  plans  at  February  1,  2020  by  approximately 
$37 million  and  $41  million,  depending  on  if  the  change  was  an  increase  or  decrease, 
respectively. A decrease of 50 basis points in the weighted-average discount rate would have 
increased  the  accumulated  benefit  obligation  on  the  postretirement  plan  by  approximately 
$1 million.  Such  a  decrease  would  not  have  significantly  changed  2019  pension  expense  or 
postretirement income. 

Trend Rate 

  We maintain two postretirement medical plans, one covering certain executive officers and key 
employees (“SERP Medical Plan”), and the other covering all other associates. With respect to 
the SERP Medical Plan, a 100-basis point change in the assumed health care cost trend rate 
would not significantly change this plan’s accumulated benefit obligation. 

With respect to the postretirement medical plan covering all other associates, there is limited 
risk  to  us  for  increases  in  health  care  costs  since,  beginning  in  2001,  new  retirees  have 
assumed the full expected costs and then-existing retirees have assumed all increases in such 
costs. 

Mortality 
Assumptions 

  The mortality assumption used to value our 2019 U.S. pension obligations was the Pri-2012 
mortality table with generational projection using modified MP-2019 for both males and females, 
while  in  the  prior  year  the  obligation  was  valued  using  the  RP-2017  mortality  table  with 
generational  projection  using  modified  MP-2017.  We  used  the  2014  CPM  Private  Sector 
mortality table projected generationally with Scale CPM-B for both males and females to value 
our Canadian pension obligations for 2019, while in the prior year the obligation was valued 
using the RP-2000 mortality table with generational projection using scale AA.  

For the SERP Medical Plan, the mortality assumption used to value the 2019  obligation was 
updated  to  the  PriH-2012  table  with  generational  projection  using  MP-2019,  while  in  the 
prior year  the  obligation  was  valued  using  the  RPH-2018  table  with  generational  projection 
using MP-2018. Each year we update this assumption to the most recent study from the Society 
of Actuaries. 

Income Taxes 

Deferred tax assets are reduced by a valuation allowance, which is established when it is more likely than not that 
some portion or all of the deferred tax assets will not be realized. We are required to estimate taxable income for 
future years by taxing jurisdiction and to use our judgment to determine whether to record a valuation allowance for 
part or all of a deferred tax asset. Estimates of taxable income are based upon our long-range strategic plans.  

A one percent change in the overall statutory tax rate for 2019 would have resulted in a change of $3 million to the 
carrying value of the net deferred tax asset and a corresponding charge or credit to income tax expense depending 
on whether the tax rate change was a decrease or an increase.  

We have operations in multiple taxing jurisdictions, and we are subject to audit in these jurisdictions. Tax audits by 
their nature are often complex and can require several years to resolve. Accruals of tax contingencies require us to 
make  estimates  and  judgments  with  respect  to  the  ultimate  outcome  of  tax audits.  Actual  results  could  vary  from 
these estimates.  

2019 Form 10-K Page 32 

 
 
 
 
 
 
 
 
 
 
 
 
Excluding the effect of any nonrecurring items that may occur, we expect the 2020 effective tax rate to be in the range 
of 27.5 to 28 percent. The actual tax rate will vary if the level of stock option exercise activity and the stock price at 
the vesting or exercise date differs from our expectations. Additionally, the tax rate will also depend on the level and 
mix of income earned in the United States, as compared with our international operations.  

Recent Accounting Pronouncements 

Descriptions of the recently issued accounting principles, and the accounting principles adopted by us during the year 
ended February 1, 2020 are included in the Summary of Significant Accounting Policies note in “Item 8. Consolidated 
Financial Statements and Supplementary Data.” 

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 

Information  regarding  foreign  exchange  risk  management  is  included  in  the  Financial  Instruments  and  Risk 
Management note under “Item 8. Consolidated Financial Statements and Supplementary Data.” 

Item 8. Consolidated Financial Statements and Supplementary Data 

The following Consolidated Financial Statements of the Company are included as part of this Report: 

  Consolidated Statements of Operations for the fiscal years ended: 

  February 1, 2020 
  February 2, 2019 
  February 3, 2018 

  Consolidated Statements of Comprehensive Income for the fiscal years ended: 

  February 1, 2020 
  February 2, 2019 
  February 3, 2018 

  Consolidated Balance Sheets as of: 
  February 1, 2020 
  February 2, 2019 

  Consolidated Statements of Changes in Shareholders’ Equity for the fiscal years ended: 

  February 1, 2020 
  February 2, 2019 
  February 3, 2018 

  Consolidated Statements of Cash Flows for the fiscal years ended: 

  February 1, 2020 
  February 2, 2019 
  February 3, 2018 

  Notes to the Consolidated Financial Statements. 

2019 Form 10-K Page 33 

 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Shareholders and Board of Directors 
Foot Locker, Inc.: 

Opinion on the Consolidated Financial Statements 

We have audited the accompanying consolidated balance sheets of Foot Locker, Inc. and subsidiaries (the Company) 
as  of  February  1,  2020  and February  2,  2019,  the  related  consolidated statements  of  operations,  comprehensive 
income,  changes  in  shareholders’  equity,  and  cash  flows  for  each  of  the  years  in  the  three-year  period  ended 
February  1,  2020  and  the  related  notes  (collectively,  the  consolidated  financial  statements).  In  our  opinion,  the 
consolidated financial statements present fairly, in all material respects, the financial position of the Company as of 
February 1, 2020 and February 2, 2019, and the results of its operations and its cash flows for each of the years in 
the three-year period ended February 1, 2020, in conformity with U.S. generally accepted accounting principles. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the Company’s internal control over financial reporting as of February 1, 2020, based on criteria 
established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations 
of  the  Treadway  Commission,  and  our  report  dated  March  27,  2020  expressed  an  unqualified  opinion  on  the 
effectiveness of the Company’s internal control over financial reporting. 

Change in Accounting Principle   

As discussed in Note 1 to the consolidated financial statements, the Company changed its method of accounting for 
leases effective February 3, 2019 due to the adoption of Financial Accounting Standards Board Accounting Standards 
Codification (ASC) Topic 842, Leases.  

Basis for Opinion 

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is 
to express an opinion on these consolidated financial statements based on our audits. We are a public accounting 
firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with 
the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission 
and the PCAOB. 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of 
material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks 
of  material  misstatement  of  the  consolidated  financial  statements,  whether  due  to  error  or  fraud,  and  performing 
procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding 
the  amounts  and  disclosures  in  the  consolidated  financial  statements.  Our  audits  also  included  evaluating  the 
accounting  principles  used  and  significant  estimates  made  by  management,  as  well  as  evaluating  the  overall 
presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our 
opinion. 

Critical Audit Matters 

The critical audit matters communicated below are matters arising from the current period audit of the consolidated 
financial statements that were communicated or required to be communicated to the audit committee and that: (1) 
relate  to  accounts  or  disclosures  that  are  material  to  the  consolidated  financial  statements  and  (2)  involved  our 
especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter 
in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating 
the  critical  audit  matters  below,  providing  separate  opinions  on  the  critical  audit  matters  or  on  the  accounts  or 
disclosures to which they relate. 

2019 Form 10-K Page 34 

 
 
 
Impairment of long-lived tangible assets and right-of-use assets 

As discussed in Notes 1 and 3 to the consolidated financial statements, the long-lived tangible assets and the 
right-of-use assets of the Company as of February 1, 2020 were $824 million and $2,899 million, respectively. 
The Company performs an impairment review when circumstances indicate that the carrying amount of the long-
lived tangible assets and right-of-use assets may not be recoverable. Under the Company’s policy in determining 
whether an impairment indicator exists, a triggering event comprises measurable operating performance criteria 
and qualitative measures at the lowest level for which identifiable cash flows are largely independent of cash 
flows for other assets and liabilities, which is at the store level. The Company also evaluates for triggering events 
at the banner level. If a triggering event is identified, the Company compares the carrying amount of the asset 
group with the estimated future cash flows expected to result from the use of the asset group. If the carrying 
amount of the asset group exceeds the estimated undiscounted future cash flows, the Company measures the 
amount of the impairment by comparing the carrying amount of the asset group with its estimated fair value. The 
estimation of fair value of the asset group is measured by discounting expected future cash flows using a risk 
adjusted  discount  rate  and  current  market-based  information  for  right-of-use  assets.  During  the  year  ended 
February 1, 2020, the Company’s impairment review resulted in impairment charges of $37 million related to its 
Footaction banner, other identified underperforming stores, and a vacant store.  

We identified the evaluation of the impairment of store-level long-lived tangible assets and right-of-use assets, 
which  included  the  identification  of  triggering  events,  estimation  of  undiscounted  future  cash  flows,  and  the 
estimation of the fair value of the asset group, as a critical audit matter. The identification of triggering events 
included quantitative and qualitative considerations that involved a high degree of auditor judgment to evaluate. 
Specifically, qualitative considerations of the business environment, including banner specific product mix, and 
whether these considerations would impact the future operating performance of the banner were challenging to 
test  as  minor  changes  to  those  assumptions  could  have  a  significant  effect  on  the  Company’s  impairment 
assessment. The estimation of undiscounted future cash flows of the stores within the Footaction banner and 
the other identified underperforming stores within other banners involved a high degree of auditor judgment to 
evaluate.  Specifically,  the  undiscounted  future  cash  flows  included  estimation  of  store  specific  operating 
measures. The estimation of the fair value of the asset group, when necessary, involved a high degree of auditor 
judgment to evaluate. Specifically, the determination of fair value of a right of use asset includes use of market-
based comparatives that were challenging to test as minor changes to those assumptions could have a significant 
effect on the determination of the fair value of the asset group, which impacted the measurement and allocation 
of the impairment loss within the asset group. 

The  primary  procedures  we  performed  to  address  this  critical  audit  matter  included  the  following.  We  tested 
certain  internal  controls  over  the  Company’s  long-lived  tangible  asset  and  right-of-use  asset  impairment 
assessment  process,  including  controls  related  to  the  identification  of  triggering  events,  the  estimation  of 
undiscounted future cash flows attributed to specific asset groups and the evaluation of market comparatives 
used to estimate the fair value of the right-of-use assets. We compared the Company’s historical estimates of 
future cash flows to actual results to assess the Company’s ability to accurately forecast. In addition, we involved 
a valuation professional with specialized skills and knowledge, who assisted in: 

 

 

evaluating the Company’s valuation methodologies used to determine the fair value of the right-of-use 
assets; and, 

assessing  the  significant  assumptions  used  to  determine  the  fair  value  of  the  right-of-use  assets, 
including market comparables. 

2019 Form 10-K Page 35 

 
 
 
Adoption of Accounting Standards Codification Topic 842, Leases 

As discussed in Notes 1 and 15 to the consolidated financial statements, the Company adopted ASC Topic 842, 
Leases, on February 3, 2019. ASC Topic 842 requires, among other things, that a lessee recognize a right-of-
use asset and lease liability for all operating leases with a lease term greater than 12 months. As part of the 
adoption, the Company recorded right-of-use assets and lease obligations of $3,148 million and $3,422 million, 
respectively. Additionally, upon adoption, the Company evaluated certain right-of-use assets for impairment and 
determined that approximately $29 million of impairment was required related to newly recognized right-of-use 
assets  that  would  have  been  impaired  in  previous  periods.  The  Company  recorded  an  impairment  of  certain 
right-of-use-assets  as  of  February  3,  2019,  net  of  related  income  tax  effects,  as  a  $26  million  reduction  of 
beginning retained earnings. 

We identified the adoption of ASC Topic 842, specifically the evaluation of the discount rates used to discount 
the unpaid lease payments to present value, known as the incremental borrowing rate, and the assessment of 
the initial carrying amount of the right-of-use assets associated with previously impaired stores for impairment, 
as a critical audit matter. The evaluation of the incremental borrowing rates and the related methodology adopted 
by the Company involved a high degree of auditor judgment due to the subjectivity of determining the rate of 
interest it would have to pay on a collateralized basis to borrow an amount equal to the lease payments under 
similar terms. Additionally, the assessment of the initial fair value of the right-of-use assets of previously impaired 
stores involved a high degree of auditor judgment due to the subjectivity of estimating the fair value of the right-
of-use assets using current market-based information.   

The  primary  procedures  we  performed  to  address  this  critical  audit  matter  included  the  following.  We  tested 
certain  internal  controls  over  the  Company’s  adoption  of  ASC  Topic  842,  including  controls  related  to  the 
determination of inputs to the incremental borrowing rate based on the adopted methodology and the market 
comparatives used to estimate the fair value of the right-of-use assets. We involved a valuation professional with 
specialized skills and knowledge, who assisted in: 

 

 

 

evaluating the Company’s methodologies used to estimate the incremental borrowing rate and the fair 
value of the right-of-use assets; 

independently  developing  a  range  of  discount  rates  using  market-based  information  for  comparable 
entities and comparing the Company’s incremental borrowing rates to this range of discount rates; and, 

assessing the significant assumptions used to estimate the fair value of the right-of-use assets, including 
market comparables.  

/s/ KPMG LLP 

We have served as the Company’s auditor since 1995. 

New York, New York 
March 27, 2020 

2019 Form 10-K Page 36 

 
 
 
 
CONSOLIDATED STATEMENTS OF OPERATIONS 

2019 

2018 
(in millions, except per share amounts) 

2017 

Sales 

  $ 

 8,005   $ 

 7,939   $ 

 7,782 

Cost of sales 
Selling, general and administrative expenses 
Depreciation and amortization 
Impairment and other charges 
Income from operations 

Interest income, net 
Other income, net 
Income before income taxes 
Income tax expense 
Net income 

Basic earnings per share 
Weighted-average shares outstanding 

 5,462  
 1,650  
 179  
 65  
 649  

 11  
 12  
 672  
 181  
 491   $ 

 5,411  
 1,614  
 178  
 37  
 699  

 9  
 5  
 713  
 172  
 541   $ 

 4.52   $ 

 108.7  

 4.68   $ 

 115.6  

  $ 

  $ 

Diluted earnings per share 
Weighted-average shares outstanding, assuming dilution   

  $ 

 4.50   $ 

 109.1  

 4.66   $ 

 116.1  

See Accompanying Notes to Consolidated Financial Statements. 

 5,326 
 1,501 
 173 
 211 
 571 

 2 
 5 
 578 
 294 
 284 

 2.23 
 127.2 

 2.22 
 127.9 

2019 Form 10-K Page 37 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME 

Net income 
Other comprehensive income, net of income tax 

2019 

2018 
($ in millions) 

2017 

  $ 

 491   $ 

 541   $ 

 284 

Foreign currency translation adjustment: 

Translation adjustment arising during the period, net of income 

tax (benefit) of $(1), $(9), and $18 million, respectively 

Reclassification due to the adoption of ASU 2018-02 

Cash flow hedges: 

Change in fair value of derivatives, net of income tax benefit of 

$1, $-, and $- million, respectively 

Available for sale security: 

Unrealized gain on available-for-sale security 

Pension and postretirement adjustments: 

Net actuarial gain (loss) on foreign currency fluctuations 

arising during the year, net of income tax (benefit) expense 
of $(3), $(8), and $2 million, respectively.  

Amortization of net actuarial gain/loss and prior service cost 
included in net periodic benefit costs, net of income tax 
expense of $3, $3, and $4 million, respectively 

Reclassification due to the adoption of ASU 2018-02 

 (20) 

 —  

 (3) 

 —  

 (75) 

 —  

 —  

 —  

 (9) 

 (24) 

 8  

 8  

 —  

Comprehensive income 

  $ 

 467   $ 

 450   $ 

See Accompanying Notes to Consolidated Financial Statements. 

 114 

 4 

 (1)

1 

 4 

 7 

 (45)
 368 

2019 Form 10-K Page 38 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
 
  
    
  
    
  
   
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
   
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
   
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
   
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CONSOLIDATED BALANCE SHEETS 

February 1, 
2020 

February 2, 
2019 

($ in millions) 

ASSETS 

Current assets: 

Cash and cash equivalents 
Merchandise inventories 
Other current assets 

Property and equipment, net 
Operating lease right-of-use assets 
Deferred taxes 
Goodwill 
Other intangible assets, net 
Other assets 

LIABILITIES AND SHAREHOLDERS’ EQUITY 

Current liabilities: 

Accounts payable 
Accrued and other liabilities 
Current portion of lease obligations 

Long-term debt 
Long-term lease obligations 
Other liabilities 
Total liabilities 
Shareholders’ equity 

$ 

$ 

$ 

$ 

 907  
 1,208  
 271  
 2,386  
 824  
 2,899  
 81  
 156  
 20  
 223  
 6,589  

 333  
 343 
 518  
 1,194  
 122  
 2,678  
 122  
 4,116  
 2,473  
 6,589  

$ 

$ 

$ 

$ 

 891 
 1,269 
 358 
 2,518 
 836 
 — 
 87 
 157 
 24 
 198 
 3,820 

 387 
 377 
 — 
 764 
 124 
 — 
 426 
 1,314 
 2,506 
 3,820 

See Accompanying Notes to Consolidated Financial Statements. 

2019 Form 10-K Page 39 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
  
 
     
 
   
 
 
 
 
 
 
 
  
 
     
 
   
 
 
  
  
 
  
  
 
 
  
  
 
  
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
  
    
  
   
 
 
 
 
 
 
 
 
  
    
  
   
 
 
  
  
 
 
 
 
 
  
  
 
  
  
 
 
 
 
  
  
 
  
  
 
  
  
 
 
 
 
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY 

     Additional Paid-In      
Capital & 

      Accumulated      
Other 

Total 

  Common Stock 
  Shares    Amount   Shares   Amount   Earnings  

  Treasury Stock 

  Retained   Comprehensive    Shareholders' 

Loss 

Equity 

 132,616   $ 
 169  
 608  
 —  

 900   
 —  
 11  
 15  

 (1,120)  $ 
 —  
 —  
 —  

 (81)  $   2,254   $ 
 —  
 —  
 —  

 (363) 

$ 

 —  
 —  

 —  
 —  

 (140) 
 (12,414) 

 —  
 (12,131) 

 —  
 (84) 

 110  
 12,131  

 (10) 
 (467) 

 8  
 487  

(shares in thousands, amounts in millions) 
Balance at January 28, 2017 
Restricted stock issued 
Issued under director and stock plans 
Share-based compensation expense 
Shares of common stock used to satisfy tax 

withholding obligations 

Share repurchases 
Reissued -- Employee Stock Repurchase Plan 

("ESPP") 

Retirement of treasury stock 
Net income 
Cash dividends declared on common stock ($1.24 

per share) 

Translation adjustment, net of tax 
Change in cash flow hedges, net of tax 
Pension and postretirement adjustments, net of tax      
Unrealized gain on available-for-sale security 
Reclassification due to the adoption of                

ASU 2018-02 

Balance at February 3, 2018 
Restricted stock issued 
Issued under director and stock plans 
Share-based compensation expense 
Shares of common stock used to satisfy tax 

withholding obligations 

Share repurchases 
Reissued -- ESPP 
Retirement of treasury stock 
Net income 
Cash dividends declared on common stock ($1.38 

per share) 

 121,262   $ 

 93  
 175  
 —  

 —  
 —  
 —  
 (8,597) 

Translation adjustment, net of tax 
Pension and postretirement adjustments, net of tax      
Cumulative effect of the adoption of ASU 2014-09 
Cumulative effect of the adoption of ASU 2016-16 
Balance at February 2, 2019 
Restricted stock issued 
Issued under director and stock plans 
Share-based compensation expense 
Shares of common stock used to satisfy tax 

withholding obligations 

Share repurchases 
Reissued -- ESPP 
Retirement of treasury stock 
Net income 
Cash dividends declared on common stock ($1.52 

per share) 

Translation adjustment, net of tax 
Change in cash flow hedges, net of tax 
Pension and postretirement adjustments, net of tax   
Cumulative effect of the adoption of Topic 842 
Balance at February 1, 2020 

 112,933   $ 

 89  
 187  
 —  

 —  
 —  
 —  
 (9,021) 

 (403) 
 284  

 (157) 

 41  

 842   
 —  
 6  
 22  

 (1,433)  $ 
 —  
 —  
 —  

 (63)  $   2,019   $ 
 —  
 —  
 —  

 —  
 —  
 —  
 (61) 

 (36) 
 (7,887) 
 48  
 8,597  

 (1) 
 (375) 
 2  
 400  

 (339) 
 541  

 (158) 

 4  
 37  

 809   
 —  
 3  
 18  

 —  
 —  
 —  
 (66) 

 (711)  $ 
 —  
 —  
 —  

 (37)  $   2,104   $ 
 —  
 —  
 —  

 (32) 
 (8,375) 
 97  
 9,021  

 (2) 
 (335) 
 6  
 368  

 (302) 
 491  

 (164) 

 (26) 

 2,710 
 — 
 11 
 15 

 (10)
 (467)

 8 
 — 
 284 

 (157)
 114 
 (1)
 11 
 1 

 — 
 2,519 
 — 
 6 
 22 

 (1)
 (375)
 2 
 — 
 541 

 (158)
 (75)
 (16)
 4 
 37 
 2,506 
 — 
 3 
 18 

 (2)
 (335)
 6 
 — 
 491 

 (164)
 (20)
 (3)
 (1)
 (26)
 2,473 

 114  
 (1) 
 11  
 1  

 (41) 
 (279) 

$ 

 (75) 
 (16) 

 (370) 

$ 

 (20) 
 (3) 
 (1) 

 104,188   $ 

 764   

 —   $ 

 —   $   2,103   $ 

 (394) 

$ 

See Accompanying Notes to Consolidated Financial Statements. 

2019 Form 10-K Page 40 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
    
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
    
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
    
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
CONSOLIDATED STATEMENTS OF CASH FLOWS 

2019 

2018 
($ in millions) 

2017 

  $ 

 491   $ 

 541   $ 

 284 

From operating activities: 

Net income 
Adjustments to reconcile net income to net cash provided by 
operating activities: 

Non-cash impairment charges 
Non-cash gain 
Depreciation and amortization 
Deferred income taxes 
Share-based compensation expense 
Qualified pension plan contributions 
Change in assets and liabilities: 

Merchandise inventories 
Accounts payable 
Accrued and other liabilities 
Pension litigation accrual 
Class counsel fees paid in connection with pension litigation  
Other, net 

Net cash provided by operating activities 

From investing activities: 

Capital expenditures 
Minority investments 
Proceeds from sale of property 
Insurance proceeds related to loss on property and equipment   

Net cash used in investing activities 

From financing activities: 

Purchase of treasury shares 
Dividends paid on common stock 
Proceeds from exercise of stock options 
Treasury stock reissued under employee stock plan 
Shares of common stock repurchased to satisfy tax 
withholding obligations 

Net cash used in financing activities 

 48  
 (4) 
 179  
 5  
 18  
 (55) 

 51  
 (51) 
 (40) 
 —  
 —  
 54  
 696  

 (187) 
 (50) 
 2  
 —  
 (235) 

 (335) 
 (164) 
 5  
 3  

 (2) 
 (493) 

 19  
 —  
 178  
 9  
 22  
 (128) 

 (16) 
 135  
 39  
 13  
 (97) 
 66  
 781  

 (187) 
 (89) 
 —  
 2  
 (274) 

 (375) 
 (158) 
 5  
 2  

 (1) 
 (527) 

 20 
 — 
 173 
 105 
 15 
 (25)

 69 
 — 
 (30)
 178 
 — 
 24 
 813 

 (274)
 (15)
 — 
 — 
 (289)

 (467)
 (157)
 13 
 5 

 (10)
 (616)

Effect of exchange rate fluctuations on cash, cash equivalents, 

and restricted cash 

Net change in cash, cash equivalents, and restricted cash 
Cash, cash equivalents, and restricted cash at beginning of year  
Cash, cash equivalents, and restricted cash at end of period   $ 

 (7) 
 (39) 
 981  
 942   $ 

 (30) 
 (50) 
 1,031  

 981   $ 

 50 
 (42)
 1,073 
 1,031 

Cash paid during the year: 

Interest 
Income taxes 

  $ 
  $ 

 11   $ 
 201   $ 

 11   $ 
 184   $ 

 11 
 237 

See Accompanying Notes to Consolidated Financial Statements. 

2019 Form 10-K Page 41 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
     
 
  
  
 
     
 
     
 
   
 
  
    
  
    
  
   
 
  
  
  
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
 
  
    
  
   
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
   
 
  
  
  
 
  
  
  
 
 
 
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
   
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
   
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies 

Basis of Presentation 

The consolidated financial statements include the accounts of Foot Locker, Inc. and its domestic and international 
subsidiaries, all of which are wholly owned. All significant intercompany amounts have been eliminated. As used in 
these Notes to Consolidated Financial Statements the terms “Foot Locker,” “Company,” “we,” “our,” and “us” refer to 
Foot Locker, Inc. and its consolidated subsidiaries. The preparation of financial statements in conformity with U.S. 
generally accepted accounting principles requires management to make estimates and assumptions relating to the 
reporting of assets and liabilities and the disclosure of contingent liabilities at the date of the financial statements, 
and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those 
estimates. 

Reporting Year 

The fiscal year end for the Company is a 52-week or 53-week period ending the Saturday closest to the last day in 
January.  Fiscal year  2019  and  fiscal  year  2018  represented  the  52  weeks  ended  February 1, 2020  and 
February 2, 2019,  respectively.  Fiscal  year  2017  represented  the  53  weeks  ended  February 3,  2018.  References 
to years in this annual report relate to fiscal years rather than calendar years. 

Revenue Recognition 

Store  revenue  is  recognized  at  the  point  of  sale  and  includes  merchandise,  net  of  returns,  and  excludes  taxes. 
Revenue  from  layaway  sales  is  recognized  when  the  customer  receives  the  product,  rather  than  when  the  initial 
deposit  is  paid.  In  the  first  quarter  of  2018,  we  adopted  Accounting  Standards  Update  2014-09,  Revenue  from 
Contracts  with  Customers  (Topic  606).  In  conjunction  with  the  adoption  of  Topic  606,  we  recognize  revenue  for 
merchandise that is shipped to our customers from our distribution centers and stores upon shipment as the customer 
has control of the product upon shipment. Prior to the adoption of Topic 606, we recognized such revenue upon date 
of delivery. As a result of this change, we recorded $1 million, net of tax, as an increase to opening retained earnings 
to reflect the cumulative effect of adopting this change. Beginning in 2018, we account for shipping and handling as 
a fulfillment activity. We accrue the cost and recognize revenue for these activities upon shipment date, therefore 
total sales recognized includes shipping and handling fees.   

Gift Cards 

We sell gift cards which do not have expiration dates. Revenue from gift card sales is recorded when the gift cards 
are redeemed by customers. Effective with the adoption of Topic 606 in 2018, gift card breakage is recognized as 
revenue in proportion to the pattern of rights exercised by the customer, unless there is a legal obligation to remit the 
value of unredeemed gift cards to the relevant jurisdictions. This reflected a change in our accounting for gift card 
breakage  from  the  remote  method  to  the  proportional  method.  As  a  result  of  adopting  Topic  606,  we  recorded 
$4 million, or $3 million net of tax, as an increase to opening retained earnings to reflect the cumulative effect of this 
change  based  upon  historical  redemption  patterns.  Additionally,  breakage  income,  which  is  recognized  as  Sales, 
was previously recorded within selling, general and administrative expenses (“SG&A”) prior to the adoption of Topic 
606. The table below presents the activity of our gift card liability balance:  

Gift card liability at beginning of year 

    $

($ in millions) 
 35     $ 

Redemptions 
Cumulative catch-up adjustment to retained earnings from the adoption of Topic 606   
Breakage recognized in sales 
Activations 
Foreign currency fluctuations 

Gift card liability at end of year 

    $

 (105)   
 —    
 (7)   
 112    
 —    
 35     $ 

 38 
 (96)
 (4)
 (6)
 104 
 (1)
 35 

2019 

2018 

We elected not to disclose the information about remaining performance obligations since the amount of gift cards 
redeemed after 12 months is not significant for both 2019 and 2018. 

2019 Form 10-K Page 42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies – (continued) 

Advertising Costs and Sales Promotion 

Advertising  and  sales  promotion  costs  are  expensed  at  the  time  the  advertising  or  promotion  takes  place,  net  of 
reimbursements  for  cooperative  advertising.  Cooperative  advertising  reimbursements  earned  for  the  launch  and 
promotion of certain products agreed upon with vendors are recorded in the same period as the associated expenses 
are incurred. 

Digital  advertising  costs  are  expensed  as  incurred,  net  of  reimbursements  for  cooperative  advertising.  Digital 
advertising includes  search engine  marketing,  such  as  display  ads  and  keyword  search  terms,  and  other  various 
forms of digital advertising. Reimbursements received in excess of expenses incurred related to specific, incremental, 
and identifiable advertising costs are accounted for as a reduction to the cost of merchandise and are reflected in 
cost of sales when the merchandise is sold. 

Advertising costs, including digital advertising, which are included as a component of SG&A, were as follows: 

Advertising expenses (1) 
Digital advertising expenses 
Cooperative advertising reimbursements 
Net advertising expense 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 91   $ 
 95  
 (20)  
 166   $ 

 111   $ 

 96  
 (25)  
 182   $ 

 108 
 96 
 (20)
 184 

(1)  Effective  with  the  adoption  of  the  new  lease  standard  in  2019,  advertising  costs  that  are  required  by  some  of  our  mall-based  leases  are 

recorded as an element of rent expense. These costs were $14 million for both 2018 and 2017.  

Catalog Costs 

Catalog costs, which are primarily comprised of paper, printing, and postage, are expensed at the time the catalogs 
are distributed. Prior to the adoption of Topic 606, catalog costs were capitalized and amortized over the expected 
customer response period related to each catalog, which was generally 90 days. Cooperative reimbursements earned 
for  the  promotion  of  certain  products  are  agreed  upon  with  vendors  and  are  recorded  in  the  same  period  as  the 
associated catalog expenses are recorded.  

Catalog costs, which are included as a component of SG&A, were as follows: 

Catalog costs 
Cooperative reimbursements 
Net catalog expense 

Share-Based Compensation 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 15   $ 
 —  
 15   $ 

 18   $ 
 —  
 18   $ 

 19 
 (2)
 17 

We recognize compensation expense for share-based awards based on the grant date fair value of those awards. 
Share-based compensation expense is recognized on a straight-line basis over the requisite service period for each 
vesting tranche of the award. We use the Black-Scholes option-pricing model to determine the fair value of stock 
options, which requires the input of subjective assumptions regarding the expected term, expected volatility, and risk-
free interest rate. See Note 21, Share-Based Compensation, for information on the assumptions used to calculate 
the fair value of stock options. Awards of restricted stock units, cliff vest after the passage of time, generally three 
years. Performance-based restricted stock unit awards are earned on achievement of pre-established goals and with 
regards  to  certain  awards,  vest  after  an  additional  one-year  period.  Upon  exercise  of  stock  options,  issuance  of 
restricted stock or units, or issuance of shares under the employee stock purchase plan, we will issue authorized but 
unissued common stock or use common stock held in treasury.  

2019 Form 10-K Page 43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
  
  
  
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies – (continued) 

Earnings Per Share 

We account for earnings per share (“EPS”) using the treasury stock method. Basic EPS is computed by dividing net 
income  for  the  period  by  the  weighted-average  number  of  common  shares  outstanding  at  the  end  of  the  period. 
Diluted EPS reflects the weighted-average number of common shares outstanding during the period used in the basic 
EPS computation plus dilutive common stock equivalents. The computation of basic and diluted EPS is as follows: 

Net Income 

Weighted-average common shares outstanding 
Dilutive effect of potential common shares 
Weighted-average common shares outstanding 

assuming dilution 

2019 

2018 

2017 

(in millions, except per share data) 

$ 

 491  

$ 

 541 $ 

 284 

 108.7  
 0.4  

 109.1  

 115.6   
 0.5   

 127.2 
 0.7 

 116.1   

 127.9 

Earnings per share - basic 
Earnings per share - diluted 

$ 
$ 

 4.52  
 4.50  

$ 
$ 

 4.68 $ 
 4.66 $ 

 2.23 
 2.22 

Anti-dilutive share-based awards excluded from diluted 

calculation 

 2.2  

 1.9   

 1.6 

Contingently issuable shares of 0.5 million for 2019, 0.9 million for 2018, and 0.2 million for 2017, have not been 
included as the vesting conditions have not been satisfied. These shares relate to restricted stock unit awards issued 
in connection with the Company’s long-term incentive program. 

Cash, Cash Equivalents, and Restricted Cash 

Cash consists of funds held on hand and in bank accounts. Cash equivalents include amounts on demand with banks 
and  all  highly  liquid  investments  with  original  maturities  of  three months  or  less,  including  money  market  funds. 
Additionally,  amounts  due  from  third-party  credit  card  processors  for  the  settlement  of  debit  and  credit  card 
transactions are included as cash equivalents as they are generally collected within three business days. We present 
book overdrafts, representing checks issued but still outstanding in excess of bank balances, as part of accounts 
payable. 

Restricted cash represents cash that is restricted as to withdrawal or use under the terms of various agreements. 
Restricted cash includes amounts held in escrow in connection with various leasing arrangements in Europe, and 
deposits  held  in  insurance  trusts  to  satisfy  the  requirement  to  collateralize  part  of  the  self-insured  workers’ 
compensation and liability claims.  

The  following  table  provides  the  reconciliation  of  cash,  cash  equivalents,  and  restricted  cash,  as  reported  on  our 
consolidated statements of cash flows. 

Cash and cash equivalents (1) 
Restricted cash included in other current assets (2) 
Restricted cash included in other non-current assets (2)  
Cash, cash equivalents, and restricted cash 

  $ 

  $ 

2019 

2018 
($ in millions) 

2017 

  $ 

 907 
 6 
 29 

  $ 

 891 
 59 
 31 

 942   $ 

 981   $ 

 849 
 1 
 181 
 1,031 

(1) 

(2) 

Includes  cash  equivalents  of  $878  million,  $834  million,  and  $780  million  for  the year  ended  February 1, 2020,  February 2, 2019,  and 
February 3, 2018, respectively. 
In connection with the pension matter, as further discussed in Note 3, Impairment and Other Charges, we deposited $150 million to a qualified 
settlement fund during 2017, classified as long-term at that time. The qualified settlement fund was used in 2018 to pay $97 million in class 
counsel fees. The balance of the fund and related interest was $55 million and was included in the current portion of restricted cash as of 
February 2, 2019. The remaining fund was contributed to the pension plan in 2019.  

2019 Form 10-K Page 44 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
  
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
   
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies – (continued) 

Merchandise Inventories and Cost of Sales 

Merchandise inventories for our stores are valued at the lower of cost or market using the retail inventory method. 
Cost for retail stores is determined on the last-in, first-out (“LIFO”) basis for domestic inventories and on the first-in, 
first-out (“FIFO”) basis for international inventories. Merchandise inventories of the e-commerce business are valued 
at net realizable value using weighted-average cost, which approximates FIFO. 

The retail inventory method is used by retail companies to value inventories at cost and calculate gross margins due 
to its practicality. Under the retail inventory method, cost is determined by applying a cost-to-retail percentage across 
groupings of similar items, known as departments. The cost-to-retail percentage is applied to ending inventory at its 
current owned retail valuation to determine the cost of ending inventory on a department basis. We provide reserves 
based on current selling prices when the inventory has not been marked down to market. 

Transportation, distribution center, and sourcing costs are capitalized in merchandise inventories. We expense the 
freight  associated  with  transfers  between  our  store  locations  in  the  period  incurred.  We  maintain  an  accrual  for 
shrinkage based on historical rates. 

Cost of sales is comprised of the cost of merchandise, as well as occupancy, buyers’ compensation, and shipping 
and handling costs. The cost of merchandise is recorded net of amounts received from suppliers for damaged product 
returns, markdown allowances, and volume rebates, as well as cooperative advertising reimbursements received in 
excess of specific, incremental advertising expenses.  

Investments 

In  2018,  we  adopted  ASU  2016-01,  Financial  Instruments  –  Overall  (Subtopic  825-10):  Recognition  and 
Measurement of Financial Assets and Financial Liabilities. Our equity investments that are not accounted for under 
the  equity  method  are  measured  at  cost  adjusted  for  changes  in  observable  prices  minus  impairment,  under  the 
practicability  exception.  As  of  February  1,  2020  and  February  2,  2019,  we  had  $137  million  and  $94  million, 
respectively,  of  investments  which  are  accounted  for  under  this  method.  Additionally,  our  auction  rate  security, 
classified as available-for-sale, is recorded at fair value with gains and losses reported in Other income, net in our 
Consolidated Statements of Operations, whereas previously changes in the fair value were reported as a component 
of  accumulated  other  comprehensive  loss  (“AOCL”)  in  the  Consolidated  Statements  of  Shareholders’  Equity  and 
were not reflected in the Consolidated Statements of Operations until a sale transaction occurred or when declines 
in fair value were deemed to be other-than-temporary. The adjustment recorded in 2018 to retained earnings as a 
result of adopting ASU 2016-01 was not significant.  

Minority interests, including our equity method investment, had a carrying value of $142 million and $104 million as 
of February 1, 2020 and February 2, 2019, respectively, and are included within Other assets. As of February 1, 2020, 
we held one available-for-sale security, which was our $7 million auction rate security.  

See Note 19, Fair Value Measurements, for further discussion. 

Property and Equipment 

Property and equipment are recorded at cost, less accumulated depreciation and amortization. Significant additions 
and  improvements  to  property  and  equipment  are  capitalized.  Major  renewals  or  replacements  that  substantially 
extend the useful life of an asset are capitalized. Maintenance and repairs are expensed as incurred.  

Depreciation and amortization are computed on a straight-line basis over the following estimated useful lives: 

Buildings 
Store leasehold improvements 
Furniture, fixtures, and equipment 
Software 

    Maximum of 50 years 
  Shorter of the asset useful life or expected term of the lease
  3‑10 years 
  2‑7 years 

2019 Form 10-K Page 45 

 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies – (continued) 

Internal-Use Software Development Costs 

We capitalize certain external and internal computer software and software development costs incurred during the 
application  development  stage.  The  application  development  stage  generally  includes  software  design  and 
configuration, coding, testing, and installation activities. Capitalized costs include only external direct cost of materials 
and services consumed in developing or obtaining internal-use software, and payroll and payroll-related costs for 
employees who are directly associated with and devote time to the internal-use software project. Capitalization of 
such costs ceases no later than the point at which the project is substantially complete and ready for its intended 
use. Training and maintenance costs are expensed as incurred, while upgrades and enhancements are capitalized 
if it is probable that such expenditures will result in additional functionality. Capitalized software, net of accumulated 
amortization,  is  included  as  a  component  of  Property  and  equipment,  net  and  was  $80 million  at  both 
February 1, 2020 and February 2, 2019. 

Impairment of Long-Lived Tangible Assets and Right-of-Use Assets 

We perform an impairment review when circumstances indicate that the carrying value of long-lived tangible assets 
and right-of-use assets may not be recoverable (“a triggering event”). Our policy in determining whether a triggering 
event exists comprises the evaluation of measurable operating performance criteria and qualitative measures at the 
lowest level for which identifiable cash flows are largely independent of cash flows for other assets and liabilities, 
which is at the store level. We also evaluate triggering events at the banner level. In evaluating potential store level 
impairment, we compare future undiscounted cash flows expected to result from the use of the asset group to the 
carrying  amount  of  the  asset  group.  The  future  cash  flows  are  estimated  predominately  based  on  our  historical 
performance  and  long-range  strategic  plans.  If  the  carrying  amount  of  the  asset  group  exceeds  the  estimated 
undiscounted future cash flows, we measure the amount of the impairment by comparing the carrying amount of the 
asset group with its estimated fair value. The estimation of fair value is measured by discounting expected future 
cash flows using a risk adjusted discount rate and using current market-based information for right-of-use assets. We 
estimate fair value based on the best information available using estimates, judgments, and projections as considered 
necessary. 

Leases 

Lease liabilities are recognized at the commencement date based on the present value of lease payments over the 
lease term for those arrangements where there is an identified asset and the contract conveys the right to control its 
use. The lease term includes options to extend or terminate a lease only when we are reasonably certain that we will 
exercise that option. The right-of-use asset is measured at the initial amount of the lease liability adjusted for lease 
payments  made  at  or  before  the  lease  commencement  date,  initial  direct  costs,  and  any  tenant  improvement 
allowances received. For operating leases, right-of-use assets are reduced over the lease term by the straight-line 
lease expense recognized less the amount of accretion of the lease liability determined using the effective interest 
method.  

We combine lease components and non-lease components. Given our policy election to combine lease and non-
lease  components,  we  also  consider  fixed  common  area  maintenance  (“CAM”)  part  of  our  fixed  future  lease 
payments; therefore, fixed CAM is also included in our lease liability. We recognize rent expense for operating leases 
as of the possession date for store leases or the commencement of the agreement for a non-store lease. Rental 
expense, inclusive of rent holidays, concessions, and tenant allowances are recognized over the lease term on a 
straight-line  basis.  Contingent  payments  based  upon  sales  and  future  increases  determined  by  inflation  related 
indices cannot be estimated at the inception of the lease and, accordingly, are charged to operations as incurred.  

As most of our leases do not provide an implicit interest rate, we use our incremental borrowing rates based on the 
remaining lease term to determine the present value of future lease payments. Our incremental borrowing rate for a 
lease is the rate of interest we would have to pay on a collateralized basis to borrow an amount equal to the lease 
payments under similar terms.  

Leases with an initial term of 12 months or less are not recorded on the balance sheet. We recognize lease expense 
for short-term leases on a straight-line basis over the lease term. 

2019 Form 10-K Page 46 

 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies – (continued) 

Impairment of Goodwill and Other Intangible Assets 

Goodwill and intangible assets with indefinite lives are reviewed for impairment annually during the first quarter of 
each fiscal year or more frequently if impairment indicators arise. The review of goodwill impairment consists of either 
using a qualitative approach to determine whether it is more likely than not that the fair value of the assets is less 
than  their  respective  carrying  values  or  a  two-step  impairment  test,  if  necessary.  If,  based  on  the  results  of  the 
qualitative assessment, it is concluded that it is not more likely than not that the fair value of the intangible asset is 
greater than its carrying value, the two-step test is performed to identify potential impairment. If it is determined that 
it is not more likely than not that the fair value of the reporting unit is less than its carrying value, it is unnecessary to 
perform  the  two-step  impairment  test.  Based  on  certain  circumstances,  we  may  elect  to  bypass  the  qualitative 
assessment and proceed directly to performing the first step of the two-step impairment test. The first step of the two-
step goodwill impairment test compares the fair value of the reporting unit to its carrying amount, including goodwill. 
The second step includes hypothetically valuing all the tangible and intangible assets of the reporting unit as if the 
reporting unit had been acquired in a business combination. Then, the implied fair value of the reporting unit’s goodwill 
is  compared  to  the  carrying  amount  of  that  goodwill.  If  the  carrying  value  of  the  asset  exceeds  its  fair  value,  an 
impairment loss is recognized in the amount of the excess. The fair value of each reporting unit is determined using 
a discounted cash flow approach. 

Intangible  assets  with  indefinite  lives  are  tested  for  impairment  if  impairment  indicators  arise  and,  at  a  minimum, 
annually. The impairment review for intangible assets with indefinite lives consists of either performing a qualitative 
or a quantitative assessment. If the results of the qualitative assessment indicate that it is more likely than not that 
the fair value of the indefinite-lived intangible is less than its carrying amount, or if we elect to proceed directly to a 
quantitative assessment, we calculate the fair value using a discounted cash flow method, based on the relief from 
royalty  method,  and  compare  the  fair  value  to  the  carrying  value  to  determine  if  the  asset  is  impaired.  Intangible 
assets that are determined to have finite lives are amortized over their useful lives and are measured for impairment 
only when events or changes in circumstances indicate that the carrying value may be impaired.  

Derivative Financial Instruments 

All  derivative  financial  instruments  are  recorded  in  our  Consolidated  Balance  Sheets  at  their  fair  values.  For 
derivatives designated as a hedge, and effective as part of a hedge transaction, the effective portion of the gain or 
loss on the hedging derivative instrument is reported as a component of other comprehensive income/loss or as a 
basis adjustment to the underlying hedged item and reclassified to earnings in the period in which the hedged item 
affects  earnings.  The  effective  portion  of  the  gain  or  loss  on  hedges  of  foreign  net  investments  is  generally  not 
reclassified to earnings unless the net investment is disposed of. To the extent derivatives do not qualify or are not 
designated as hedges, or are ineffective, their changes in fair value are recorded in earnings immediately, which may 
subject us to increased earnings volatility. 

Income Taxes 

We account for our income taxes under the asset and liability method, which requires the recognition of deferred tax 
assets  and  liabilities  for  the expected  future  tax consequences  of  events  that  have  been  included in  the  financial 
statements.  Under  this  method,  deferred  tax  assets  and  liabilities  are  determined  on  the  basis  of  the  differences 
between  the  financial  statements  and  the  tax  basis  of  assets  and  liabilities,  using  enacted  tax  rates  in  effect  for 
the year in which the differences are expected to reverse. Deferred tax assets are recognized for tax credits and net 
operating loss carryforwards, reduced by a valuation allowance, which is established when it is more likely than not 
that some portion or all of the deferred tax assets will not be realized. The effect of a change in tax rates on deferred 
tax assets and liabilities is recognized in income in the period that includes the enactment date. 

We recognize net deferred tax assets to the extent that we believe these assets are more likely than not to be realized. 
In making such a determination, we consider all available positive and negative evidence, including future reversals 
of  existing  taxable  temporary  differences,  projected  future  taxable  income,  tax-planning  strategies,  and  results  of 
recent operations. If we determine that we would be able to realize our deferred tax assets in the future in excess of 
their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would 
reduce the provision for income taxes. 

2019 Form 10-K Page 47 

 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies – (continued) 

A  taxing  authority  may  challenge  positions  that  we  adopted  in  our  income  tax  filings.  Accordingly,  we  may  apply 
different tax treatments for transactions in filing our income tax returns than for income tax financial reporting. We 
regularly assess our tax positions for such transactions and record reserves for those differences when considered 
necessary.  Tax  positions  are  recognized  only  when  it  is  more  likely  than  not,  based  on  technical  merits,  that  the 
positions  will  be  sustained  upon  examination.  Tax  positions  that  meet  the  more-likely-than-not  threshold  are 
measured using a probability weighted approach as the largest amount of tax benefit that is greater than fifty percent 
likely  of  being  realized  upon  settlement.  Whether  the  more-likely-than-not  recognition  threshold  is  met  for  a  tax 
position is a matter of judgment based on the individual facts and circumstances of that position evaluated in light of 
all available evidence. We recognize interest and penalties related to unrecognized tax benefits within income tax 
expense in the accompanying Consolidated Statement of Operations. Accrued interest and penalties are included 
within the related tax liability line in the Consolidated Balance Sheet. 

Pension and Postretirement Obligations 

Pension benefit obligations and net periodic pension costs are calculated using many actuarial assumptions. Two 
key assumptions used in accounting for pension liabilities and expenses are the discount rate and expected rate of 
return on plan assets. The discount rate for the U.S. plans is determined by reference to the Bond:Link interest rate 
model  based  upon  a  portfolio  of  highly-rated  U.S.  corporate  bonds  with  individual  bonds  that  are  theoretically 
purchased to settle the plan’s anticipated cash outflows. The cash flows are discounted to their present value and an 
overall discount rate is determined. The discount rate selected to measure the present value of the Canadian benefit 
obligations  was  developed  by  using  that  plan’s  bond  portfolio  indices,  which  match  the  benefit  obligations.  We 
measure our plan assets and benefit obligations using the month-end date that is closest to our fiscal year end. The 
expected return on plan assets assumption is derived using the current and expected asset allocation of the pension 
plan assets and considering historical as well as expected performance of those assets.  

Insurance Liabilities 

We  are  primarily  self-insured  for  health  care,  workers’  compensation,  and  general  liability  costs.  Accordingly, 
provisions  are  made  for  actuarially  determined  estimates  of  discounted  future  claim  costs  for  such  risks,  for  the 
aggregate of claims reported, and claims incurred but not yet reported. Self-insured liabilities totaled $12 million for 
both February 1, 2020 and February 2, 2019. Workers’ compensation and general liability reserves are discounted 
using a risk-free interest rate. Imputed interest expense related to these liabilities was not significant for any of the 
periods presented. 

Treasury Stock Retirement 

We  periodically  retire  treasury  shares  that  we  acquire  through  share  repurchases  and  return  those  shares  to  the 
status  of  authorized  but  unissued.  We  account  for  treasury  stock  transactions  under  the  cost  method.  For  each 
reacquisition  of  common  stock,  the  number  of  shares  and  the  acquisition  price  for  those  shares  is  added  to  the 
existing treasury stock count and total value. When treasury shares are retired, our policy is to allocate the excess of 
the repurchase price over the par value of shares acquired to both retained earnings and additional paid-in capital. 
The portion allocated to additional paid-in capital is determined by applying a percentage, which is determined by 
dividing the number of shares to be retired by the number of shares issued, to the balance of additional paid-in capital 
as of the retirement date. 

We retired 9 million shares in both 2019 and 2018 of our common stock held in treasury. The shares were returned 
to the status of authorized but unissued. As a result, treasury stock decreased by $368 million and $400 million as of 
February 1, 2020 and February 2, 2019, respectively. 

Foreign Currency Translation 

The  functional  currency  of  our  international  operations  is  the  applicable  local  currency.  The  translation  of  the 
applicable foreign currency into U.S. dollars is performed for balance sheet accounts using current exchange rates 
in  effect  at  the  balance  sheet  date  and  for  revenue  and  expense  accounts  using  the  weighted-average  rates  of 
exchange prevailing during the year. The unearned gains and losses resulting from such translation are included as 
a separate component of AOCL within shareholders’ equity. 

2019 Form 10-K Page 48 

 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. Summary of Significant Accounting Policies (continued) 

Recently Adopted Accounting Pronouncements 

We  adopted  Financial  Accounting  Standards  Board  guidance  on  accounting  for  leases  on  February  3,  2019  (the 
“effective date”) using the optional transition method, which applies the lease guidance at the beginning of the period 
in which it is adopted. Prior period amounts have not been adjusted in connection with the adoption of this standard. 
We elected the package of practical expedients under the new standard, which permits companies to not reassess 
lease classification, lease identification, or initial direct costs for existing or expired leases prior to the effective date. 
We have lease agreements with non-lease components that relate to the lease components. We also elected the 
practical expedient to account for non-lease components and the lease components to which they relate, as a single 
lease component for all classes of underlying assets. Also, we elected to keep short-term leases with an initial term 
of twelve months or less off the balance sheet.  

Upon adoption of this new standard, as of February 3, 2019, we recorded right-of-use assets and lease obligations 
on the Consolidated Balance Sheet for our operating leases of $3,148 million and $3,422 million, respectively. As 
part of adopting the standard, previously recognized liabilities for deferred rent and lease incentives were reclassified 
as  a  component  of  the  right-of-use  assets.  Additionally,  upon  adoption,  we  evaluated  right-of-use  assets  for 
impairment and determined that approximately $29 million of impairment was required related to newly recognized 
right-of-use assets that would have been impaired in previous periods. This standard did not significantly affect our 
Consolidated Statements of Operations, Comprehensive Income, or Cash Flows.  

Recent Accounting Pronouncements Not Yet Adopted 

All  recently  issued  accounting  pronouncements  are  not  expected  to  have  a  material  effect  on  the  consolidated 
financial statements. 

2. Segment Information 

We have integrated all available shopping channels including stores, websites, apps, social channels, and catalogs. 
Store sales are primarily fulfilled from the store’s inventory but may also be shipped from our distribution centers or 
from a different store location if an item is not available at the original store. Direct-to-customer orders are primarily 
shipped to our customers through our distribution centers but may also be shipped from a store or a combination of 
our distribution centers and stores depending on the availability of particular items.  

Our operating segments are identified according to how our business activities are managed and evaluated by our 
chief operating decision maker, our CEO. During 2018, we expanded into Asia and launched our digital channels 
across Singapore, Hong Kong, and Malaysia. During the first quarter of 2019, we changed our organizational and 
internal  reporting  structure  to  support  an  accelerated  growth  strategy  for  the  region.  We  opened  an  Asian 
headquarters  in  Singapore  and  realigned  our  organization  into  three  distinct  geographic  regions:  North  America 
Europe, Middle East and Africa (“EMEA”), and Asia Pacific.  

Accordingly, in the first quarter of 2019 we re-evaluated our operating segments. We determined that we have three 
operating segments, North America, EMEA, and Asia Pacific. Our North America operating segment includes the 
results of the following banners operating in the U.S. and Canada: Foot Locker, Kids Foot Locker, Lady Foot Locker, 
Champs  Sports,  and  Footaction,  including  each  of  their  related  e-commerce  businesses,  as  well  as  our  Eastbay 
business that includes internet, catalog, and team sales. Our EMEA operating segment includes the results of the 
following banners operating in Europe: Foot Locker, Runners Point, Sidestep, and Kids Foot Locker, including each 
of their related e-commerce businesses. Our Asia Pacific operating segment includes the results of Foot Locker and 
Kids  Foot  Locker  operating  in  Australia,  New  Zealand,  and  Asia  as  well  as  the  related  e-commerce  businesses 
operating in Australia and Asia. We further aggregated these operating segments into one reportable segment based 
upon their shared customer base and similar economic characteristics.  

We evaluate performance based on several factors, of which the primary financial measure is the banner’s financial 
results  referred  to  as  division  profit.  Division  profit  reflects  income  before  income  taxes,  other  charges,  corporate 
expense, non-operating income, and net interest income.  

2019 Form 10-K Page 49 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

2. Segment Information – (continued) 

The following table summarizes our results: 

2019 

2018 

2017 

Division profit (1) 
Less: Other charges  (2) 
Less: Corporate expense (3) 
Income from operations 
Interest income, net 
Other income, net 
Income before income taxes 

$ 

$ 

 738  
 15  
 74  
 649  
 11  
 12  
 672  

$ 

 789 $ 
 18   
 72   
 699   
 9   
 5   
 713 $ 

 810 
 191 
 48 
 571 
 2 
 5 
 578 

($ in millions) 
$ 

(1) 

(2) 

Included in the results for 2019, 2018, and 2017, are impairment charges of $50 million, $19 million, and $20 million, respectively. See Note 
3, Impairment and Other Charges for additional information.  

Included in the 2019, 2018 and 2017 amounts are pre-tax charges of $4 million, $18 million and $178 million, respectively, relating to a pension 
litigation  matter.  Also  included  in  2019  are  charges  totaling  $11  million  related  to  impairments  of  our  minority  investments.  See  Note  3, 
Impairment and Other Charges for additional information. During 2017, we recorded a charge of $13 million pre-tax representing reorganization 
costs related to the reduction and reorganization of division and corporate staff. 

(3)  Corporate expense for all years presented reflects the reallocation of expense between corporate and the operating divisions. Based upon 
annual internal studies of corporate expense, the allocation of such expenses to the operating divisions was increased by $32 million for 2019, 
$40 million for 2018, and $4 million for 2017, thereby reducing corporate expense. 

Sales  disaggregated  based  upon  channel  for  the  fiscal years  ended  February 1, 2020,  February 2, 2019,  and 
February 3, 2018 are presented in the following table. 

Sales 
Stores  
Direct-to-customers 
Total sales 

2019 

2018 
($ in millions) 

2017 

$ 

$ 

 6,720   $ 
 1,285  
 8,005   $ 

 6,714   $ 
 1,225  
 7,939   $ 

 6,673 
 1,109 
 7,782 

Sales and long-lived asset information by geographic area as of and for the fiscal years ended February 1, 2020, 
February 2, 2019, and February 3, 2018 are presented in the following tables. Sales are attributed to the country in 
which the sales transaction is fulfilled. Long-lived assets reflect property and equipment and operating lease right-of-
use assets.  

Sales by Geography 
United States 
International 
Total sales 

Long-Lived Assets 
United States 
International 
Total long-lived assets 

2019 

2018 

($ in millions) 

2017 

$ 

$ 

$ 

$ 

 5,691   $ 
 2,314  
 8,005   $ 

 5,647   $ 
 2,292  
 7,939   $ 

 2,479   $ 
 1,244  
 3,723   $ 

 602   $ 
 234  
 836   $ 

 5,532 
 2,250 
 7,782 

 607 
 259 
 866 

For the year ended February 1, 2020, the countries that comprised the majority of the sales and long-lived assets for 
the international category were Canada, Italy, France, Germany, and England. No other individual country included 
in the international category was significant. 

2019 Form 10-K Page 50 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

2. Segment Information – (continued) 

Depreciation and 
Amortization 

Capital Expenditures (1)   
     2019      2018      2017      2019        2018       2017        2019       2018       2017 

Total Assets 

($ in millions) 

Division 
Corporate 
Total Company 

  $  160   $ 160   $ 157   $   105   $   112   $   205   $ 5,523   $  2,900   $  3,132 
 829 
 75  
  $  179   $ 178   $ 173   $   187   $   187   $   274   $ 6,589   $  3,820   $  3,961 

   1,066  

 920  

 82  

 19  

 18  

 16  

 69  

(1) Represents cash capital expenditures for all years presented.  

3. Impairment and Other Charges 

Impairment of long-lived assets 
Lease termination costs 
Impairment of investments 
Pension litigation related charges 
Other intangible asset impairments 
Reorganization costs 
Total impairment and other charges 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 37   $ 
 13  
 11  
 4  
 —  
 —  
 65   $ 

 4   $ 
 —  
 —  
 18  
 15  
 —  
 37   $ 

 20 
 — 
 — 
 178 
 — 
 13 
 211 

The Company and the Company’s U.S. pension plan were involved in litigation related to the conversion of the plan 
to a cash balance plan. The court entered its final judgment in 2018, which required the plan be reformed as directed 
by the court order.  We recorded charges in 2019, 2018, and 2017 related to the pension matter and related plan 
reformation totaling $4 million, $18 million, and $178 million, respectively. These charges recorded represented the 
cost of the reformation and related administrative expenses. 

During  2019, due  to  the  underperformance  of  our  Footaction  stores  we  determined  that  a  triggering  event  had 
occurred  and,  therefore,  an  impairment  review  was  conducted.  Additionally,  we  evaluated  certain  other 
underperforming stores and a vacant store that had been previously subleased. We evaluated the long-lived assets, 
including the right-of-use assets, of these stores and recorded non-cash charges of $37 million to write down right-
of-use assets, store fixtures and leasehold improvements. During the year, we also recorded $13 million of lease 
termination costs related to the closure of our SIX:02 locations.  

We recorded non-cash charges of $11 million related to the write-down of two minority investments in 2019. Super 
Heroic, a children’s athletics start up, filed for bankruptcy and, accordingly, we have fully written off the investment. 
Rockets of Awesome, a children’s clothing brand, has had deterioration in their future outlook and has initiated efforts 
to preserve cash by reducing expenses. Due to the underperformance of this investee, we have partially written down 
our investment to fair value, determined by utilizing revenue multiples of similar companies.  

During 2018 and 2017, due to the underperformance of our SIX:02 stores, Runners Point, and Sidestep stores, we 
recorded non-cash impairment charges of $4 million and $20 million, respectively, to write down store fixtures and 
leasehold improvements. In 2018, we also performed an impairment review of other intangible assets for Runners 
Point  and  Sidestep  and  recorded  a  charge  of  $15  million  to  write  down  the  value  of  the  trademarks/trade  names 
associated with Runners Point.   

During 2017, we recorded a charge of $13 million as a result of reorganizing our organizational structure by adjusting 
certain  responsibilities  between  our  various  businesses  and  certain  corporate  staff  reductions  taken  to  improve 
corporate efficiency.  

2019 Form 10-K Page 51 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
  
  
  
 
 
 
  
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

4. Other Income, net 

Other income, net includes non-operating items, such as:  

- 
- 
- 
- 

- 

- 
- 

gains from insurance recoveries,  
lease termination gains related to the sales of leasehold interests, 
franchise royalty income,  
changes  in  fair  value,  premiums  paid,  and  realized  gains  associated  with  foreign  currency  option 
contracts, 
changes in the market value of our available-for-sale security in conjunction with the adoption of ASU 
2016-01 effective with the beginning of 2018,  
our share of earnings or losses related to our equity method investment, and  
net  benefit  expense  related  to  our  pension  and  postretirement  programs  excluding  the  service  cost 
component as required by the adoption of ASU 2017-07 as of the beginning of 2018.  

Other income, net was $12 million in 2019 and $5 million in both 2018 and 2017.  

For 2019, Other income, net included $8 million of royalty income, a $4 million gain associated with the acquisition 
of a Canadian distribution center lease and related assets from the partial exchange of a note that had previously 
been written down to zero, a $2 million gain related to the sale of a building, a $1 million gain on our available-for-
sale security, partially offset by $2 million of net benefit expense relating to our pension and post retirement programs, 
and a $1 million loss related to an equity method investment.  

For 2018, Other income, net included $6 million of royalty income, $1 million of lease termination gains, a $1 million 
loss  on  our  available-for-sale  security,  and  $1  million  of  net  benefit  expense  relating  to  our  pension  and  post 
retirement programs. Included in 2017 was $4 million of royalty income and $1 million of lease termination gains.   

5. Merchandise Inventories 

LIFO inventories 
FIFO inventories 
Total merchandise inventories 

$ 

$ 

February 1, 
2020 

February 2,  
2019 

($ in millions) 
 810  
 398  
 1,208  

$ 

$ 

 838 
 431 
 1,269 

The value of our LIFO inventories, as calculated on a LIFO basis, approximates their value as calculated on a FIFO 
basis. 

6. Other Current Assets 

Net receivables 
Prepaid rent 
Prepaid income taxes 
Other prepaid expenses 
Deferred tax costs 
Restricted cash (1) 
Income taxes receivable 
Other 

$ 

$ 

February 1, 
2020 

February 2,  
2019 

$ 

($ in millions) 
 100  
 55  
 48  
 46  
 9  
 6  
 1  
 6  
 271  

$ 

 87 
 93 
 46 
 35 
 10 
 59 
 20 
 8 
 358 

(1)  Restricted cash as of February 2, 2019 included $55 million of the qualified settlement fund that was established during 2017 in connection 

with the pension matter. 

2019 Form 10-K Page 52 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
 
 
 
 
 
 
  
  
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

7. Property and Equipment, net 

Land 
Buildings: 
Owned 

Furniture, fixtures, equipment and software development costs: 

Owned 

Less: accumulated depreciation 

Alterations to leased and owned buildings: 

Cost 
Less: accumulated amortization 

February 1, 
2020 

February 2,  
2019 

($ in millions) 

 4  

$ 

 54  

 1,203  
 1,261  
 (818) 
 443  

 937  
 (556) 
 381  
 824  

$ 

 4 

 46 

 1,177 
 1,227 
 (785)
 442 

 926 
 (532)
 394 
 836 

$ 

$ 

8. Goodwill 

As a result of the change in our organizational and internal reporting structures, we reassessed our reporting 
units  and deemed the collective omni-channel banners in North  America, EMEA, and Asia  Pacific to be the 
three reporting units at which goodwill is tested. Therefore, goodwill was re-allocated to these reporting units 
based on their relative fair values. We conducted our 2019 annual impairment review both before and after this 
change and neither review resulted  in the recognition of impairment, as the fair value  of  each reporting  unit 
exceeded its carrying value. Goodwill is net of accumulated impairment charges of $167 million for all periods 
presented. 

9. Other Intangible Assets, net 

($ in millions) 
Amortized intangible assets: (1) 
Lease acquisition costs 
Trademarks / trade names 
Favorable leases 

Indefinite life intangible assets: (1) 
Trademarks / trade names  

Other intangible assets, net 

February 1, 2020 

February 2, 2019 

  Gross    Accum.  
  value    amort.    value    Years (2) 

  Life in      Gross    Accum.  
  amort.   
value 

Net 

Net 
value 

  $ 

  $ 

 115   $ 
 20    
 —    
 135   $ 

 (108)   $ 
 (16)    
 —    
 (124)   $ 

 7  
 4  
 —  
 11  

 9.8   $ 

 20.0    
 —    
 14.6   $ 

 120   $ 
 20    
 7    
 147   $ 

 (111)  $ 
 (15)   
 (6)   
 (132)  $ 

 9 
 5 
 1 
 15 

  $ 
  $ 

 9    
 20    

  $ 
  $ 

 9 
 24 

(1)  The change in the ending balances also reflect the effect of foreign currency fluctuations due primarily to the movements of the euro in relation 

to the U.S. dollar. 

(2)  Represents the weighted-average useful life as of February 1, 2020 and excludes those assets that are fully amortized. 

2019 Form 10-K Page 53 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
  
    
  
   
 
  
  
 
  
    
  
   
 
  
  
 
 
  
  
 
  
  
 
 
  
  
 
  
    
  
   
 
  
  
 
  
  
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
     
     
     
   
     
     
     
   
   
 
 
     
     
   
   
   
   
   
     
     
   
   
   
   
   
     
     
   
   
     
     
   
   
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

9. Other Intangible Assets, net – (continued) 

Amortizing  intangible  assets  primarily  represent  lease  acquisition  costs,  which  are  amounts  that  are  required  to 
secure prime lease locations and other lease rights, primarily in Europe. Amortization expense recorded is as follows: 

($ in millions) 
Amortization expense 

2019 

2018 

2017 

$ 

 3  

$ 

 4  

$ 

 4 

Estimated future amortization expense for finite lived intangibles for the next five years is as follows: 

2020 
2021 
2022 
2023 
2024 

10. Other Assets 

Minority investments 
Restricted cash  
Pension asset 
Auction rate security 
Other 

11. Accrued and Other Liabilities 

Other payroll and payroll related costs, excluding taxes 
Taxes other than income taxes 
Customer deposits  
Property and equipment (1) 
Incentive bonuses 
Advertising 
Income taxes payable 
Other 

($ in millions) 

$ 

 3 
 2 
 2 
 2 
 1 

February 1, 
2020 

February 2,  
2019 

  $ 

($ in millions) 
 142   $ 

 29  
 3  
 7  
 42  

  $ 

 223   $ 

 104 
 31 
 7 
 6 
 50 
 198 

February 1, 
2020 

February 2,  
2019 

($ in millions) 

  $ 

 64   $ 
 57  
 43  
 40  
 28  
 21  
 4  
 86  

  $ 

 343   $ 

 70 
 64 
 41 
 26 
 41 
 37 
 5 
 93 
 377 

(1)  Accruals for property and equipment are excluded from the Statements of Cash Flows for all years presented. 

12. Revolving Credit Facility 

On May 19, 2016, we entered into a credit agreement with our banks (“2016 Credit Agreement”). The 2016 Credit 
Agreement  provides  for  a  $400  million  asset-based  revolving credit  facility  maturing  on  May 19, 2021.  During  the 
term  of  the  2016  Credit  Agreement,  we  may  also  increase  the  commitments  by  up  to  $200  million,  subject  to 
customary conditions. Interest is determined, at our option, by the federal funds rate plus a margin of 0.125 percent 
to  0.375 percent,  or  a  Eurodollar  rate,  determined  by  reference  to  LIBOR,  plus  a  margin  of  1.125 percent  to 
1.375 percent depending on availability under the 2016 Credit Agreement. In addition, we are paying a commitment 
fee of 0.20 percent per annum on the unused portion of the commitments.  

2019 Form 10-K Page 54 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
     
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
 
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

12. Revolving Credit Facility – (continued) 

The 2016 Credit Agreement provides for a security interest in certain of our domestic store assets, including inventory 
assets, accounts receivable, cash deposits, and certain insurance proceeds. We are not required to comply with any 
financial covenants unless certain events of default have occurred and are continuing, or if availability under the 2016 
Credit Agreement does not exceed the greater of $40 million and 10 percent of the Loan Cap (as defined in the 2016 
Credit Agreement). There are no restrictions relating to the payment of dividends and share repurchases as long as 
no default or event of default has occurred and the aggregate principal amount of unused commitments under the 
2016 Credit Agreement is not less than 15 percent of the lesser of the aggregate amount of the commitments and 
the  Borrowing  Base,  determined  as  of  the  preceding  fiscal month  and  on  a  proforma  basis  for  the  following  six 
fiscal months. 

We use the 2016 Credit Agreement to support standby letters of credit in connection with insurance programs. The 
letters of credit outstanding as of February 1, 2020 were not significant.  

The fees relating to the 2016 Credit Agreement are amortized over the life of the facility. The unamortized balance 
at February 1, 2020 was not significant. Interest expense, including facility fees, related to the revolving credit facility 
was $1 million for all years presented. 

13. Long-Term Debt 

February 1, 
2020 

February 2,  
2019 

8.5% debentures payable January 2022 
Unamortized gain related to interest rate swaps (1) 

$ 

$ 

($ in millions) 
 118  
 4  
 122  

$ 

$ 

 118 
 6 
 124 

(1) 

In 2009, we terminated an interest rate swap at a gain. This gain is being amortized as part of interest expense over the remaining term of the 
debt using the effective-yield method. 

Interest expense related to long-term debt and the amortization of the associated debt issuance costs was $8 million 
in both 2019 and 2018. 

14. Other Liabilities 

Pension benefits 
Income taxes 
Postretirement benefits 
Workers’ compensation and general liability reserves 
Deferred taxes 
Straight-line rent liability (1) 
Other 

\ 

February 1, 
2020 

February 2,  
2019 

($ in millions) 

$ 

$ 

 61  
 32  
 10  
 8  
 2  
 —  
 9  
 122  

$ 

$ 

 99 
 29 
 11 
 7 
 6 
 265 
 9 
 426 

(1)  Upon the adoption of the new lease standard, the straight-line rent liability was reclassified into the right-of-use asset. At February 2, 2019, 

this balance included unamortized tenant allowances of $66 million.  

15. Leases 

On February 3, 2019, we adopted the new lease accounting standard. We applied the modified retrospective method 
of adoption and therefore, results for the current year are presented under the new guidance, while prior periods have 
not been adjusted. The majority of our leases are operating leases for our company-operated retail store locations. 
We also lease, among other things, distribution and warehouse facilities, and office space for corporate administrative 
purposes.  

2019 Form 10-K Page 55 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
  
  
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

15. Leases – (continued) 

Operating lease periods generally range from 5 to 10 years and generally contain rent escalation provisions. Some 
of the store leases contain renewal options with varying terms and conditions.  

As February 1, 2020, amounts recognized in the Consolidated Balance Sheet related to operating leases were as 
follows: 

Assets 
Operating lease right-of-use assets 

Liabilities 
Current 
   Operating lease liabilities 
Noncurrent 
   Operating lease liabilities 
Total lease liabilities 

($ in millions) 

$ 

 2,899 

 518 

 2,678 
 3,196 

$ 

Other information related to operating leases as of February 1, 2020 consisted of the following: 

Weighted average remaining lease term (years) 
Weighted average discount rate 

 7.3  
5.4 % 

Total lease costs include fixed operating lease costs, variable lease costs, and short-term lease costs. Most of our 
real estate leases require we pay certain expenses, such as CAM costs, real estate taxes, and other executory costs, 
of which the fixed portion is included in operating lease costs. Variable lease costs include non-lease components 
which are not fixed and are not included in determining the present value of our lease liability. Variable lease costs 
also include amounts based on a percentage of gross sales in excess of specified levels that are recognized when 
probable. Lease costs which relate to retail stores and distribution centers are classified within cost of sales, while 
non-store lease costs are included in SG&A. The components of lease cost as of February 1, 2020 were as follows: 

Operating lease costs 
Variable lease costs 
Short-term lease costs 
Sublease income 
Net lease cost 

($ in millions) 

$ 

$ 

 668 
 332 
 23 
 (1)
 1,022 

Rent expense for the prior year period is accounted for under previous lease guidance. Rent expense for operating 
leases for 2018 and 2017 amounted to $750 million and $735 million, respectively, and consisted of minimum and 
contingent  rentals  of  $728  million  and  $27  million,  respectively,  for  2018  and  $714  million  and  $26  million, 
respectively, for 2017, less sublease income of $5 million in both years. Other costs related to our leases, including 
the  amortization  of  lease  rights,  totaled  $147  million  and  $146  million  for  the  years  ended  February 2,  2019  and 
February 3, 2018, respectively.  

Supplemental cash flow information related to leases for the year ended February 1, 2020 was as follows: 

Cash paid for amounts included in measurement of operating lease liabilities: 
Right-of-use assets obtained in exchange for lease obligations: 

($ in millions) 

$ 

 679 
322 

2019 Form 10-K Page 56 

 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

15. Leases – (continued) 

Maturities of lease liabilities as of February 1, 2020 are as follows: 

2020 
2021 
2022 
2023 
2024 
Thereafter 
Total lease payments 
Less: Interest 
Total lease liabilities 

($ in millions) 

 673 
 622 
 563 
 491 
 411 
 1,129 
 3,889 
 693 
 3,196 

$ 

$ 

As of February 1, 2020, we signed operating leases primarily for retail stores that have not yet commenced; the total 
future undiscounted lease payments under these leases are $35 million.  

As of February 2, 2019, the estimated future minimum non-cancellable lease commitments were as follows: 

2019 
2020 
2021 
2022 
2023 
Thereafter 
Total operating lease commitments 

16. Accumulated Other Comprehensive Loss 

AOCL, net of tax, is comprised of the following: 

Foreign currency translation adjustments 
Cash flow hedges 
Unrecognized pension cost and postretirement 

benefit 

($ in millions) 

 672 
 631 
 583 
 527 
 456 
 1,408 
 4,277 

$ 

$ 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 (104)  $ 
 (3) 

 (287) 
 (394)  $ 

 (84)  $ 
 —  

 (286) 
 (370)  $ 

 (9)
 — 

 (270)
 (279)

The changes in AOCL for the year ended February 1, 2020 were as follows: 

Foreign 
  Currency 
  Translation 

Items Related 
  to Pension and  
  Postretirement   

  Cash Flow 

($ in millions) 
Balance as of February 2, 2019 

     Adjustments      Hedges 
  $ 

 (84)  $ 

 —   $ 

      Benefits 

Total 

OCI before reclassification 
Amortization of pension actuarial loss, net of tax   
Pension remeasurement, net of tax 
Other comprehensive income 
Balance as of February 1, 2020 

  $ 

 (20) 
 —  
 —  
 (20) 

 (104)  $ 

 (3) 
 —  
 —  
 (3) 
 (3)  $ 

 (286)  $

 (370)

 —  
 8  
 (9) 
 (1) 
 (287)  $

 (23)
 8 
 (9)
 (24)
 (394)

2019 Form 10-K Page 57 

 
 
 
 
 
 
 
 
 
 
     
 
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
     
 
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
 
  
  
  
  
 
  
  
  
  
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

16. Accumulated Other Comprehensive Loss – (continued) 

Reclassifications to income from AOCL for the year ended February 1, 2020 were as follows: 

Amortization of actuarial (gain) loss: 

Pension benefits- amortization of actuarial loss 
Postretirement benefits- amortization of actuarial gain 

Net periodic benefit cost (see Note 20) 
Income tax benefit 
Total, net of tax 

17. Income Taxes 

($ in millions) 

$ 

$ 

 12 
 (1)
 11 
 (3)
 8 

The domestic and international components of pre-tax income are as follows: 

Domestic 
International 
Total pre-tax income 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

 591   $ 

 81  

 672   $ 

 629   $ 

 84  

 713   $ 

 432 
 146 
 578 

Domestic pre-tax income includes the results of non-U.S. businesses that are operated in branches owned directly 
by the U.S. which, therefore, are subject to U.S. income tax. 

The income tax provision consists of the following: 

Current: 
 Federal 
 State and local 
 International 

Total current tax provision 
Deferred: 
Federal 
State and local 
International 

Total deferred tax provision 
Total income tax provision 

2019 

2018 
($ in millions) 

2017 

  $ 

 106   $ 

 39  
 31  
 176  

 (1) 
 —  
 6  
 5  
 181   $ 

  $ 

 91   $ 
 42  
 30  
 163  

 (4) 
 1  
 12  
 9  
 172   $ 

 129 
 18 
 42 
 189 

 98 
 5 
 2 
 105 
 294 

Public  Law  115-97,  informally  known  as  the  Tax  Cuts  and  Jobs  Act  (the  “Tax  Act”),  was  enacted  on 
December 22, 2017. The Tax Act lowered the U.S. statutory income tax rate from 35 percent to 21 percent, imposed 
a  one-time  transition  tax  on our  foreign  earnings,  which previously  had  been  deferred  from  U.S.  income  tax,  and 
created a modified territorial system. During the fourth quarter of 2017, we recognized a $99 million provisional charge 
for the mandatory deemed repatriation of foreign sourced net earnings and a corresponding change in the permanent 
reinvestment assertion under ASC 740-30. During 2018, we finalized our assessment of the income tax effects of the 
Tax Act and included measurement period adjustments that reduced the provisional amounts by $28 million.  

The Tax Act included a provision effective in 2018 to tax global intangible low-taxed income (“GILTI”) of our foreign 
subsidiaries. We treat GILTI tax as a current period expense. The GILTI tax expense for 2019 and 2018 was not 
significant. 

2019 Form 10-K Page 58 

 
 
 
 
 
 
 
 
 
 
     
  
 
   
 
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
    
  
    
  
   
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

17. Income Taxes – (continued) 

Following enactment of the Tax Act and the one-time transition tax, our historical foreign earnings are not subject to 
additional U.S. federal tax upon repatriation. Further, no additional U.S. federal tax will be due upon repatriation of 
current foreign earnings because they are either exempt or subject to U.S. tax as earned. At February 1, 2020, we 
had  accumulated  undistributed  foreign  earnings  of  approximately  $704  million.  This  amount  consists  of  historical 
earnings  that  were  previously  taxed  under  the  Tax  Act  and  post-Tax  Act  earnings.  Investments  in  our  foreign 
subsidiaries,  including  working  capital,  will  continue  to  be  permanently  reinvested.  Cash  balances  in  excess  of 
working capital needs are considered to be available for repatriation to the United  States and foreign withholding 
taxes will be accrued as necessary on these amounts. We have not recorded a deferred tax liability for the difference 
between the financial statement carrying amount and the tax basis of our investments in foreign subsidiaries. The 
determination of any unrecorded deferred tax liability on this amount is not practicable due to the uncertainty of how 
these investments would be recovered. 

A reconciliation of the significant differences between the federal statutory income tax rate and the effective income 
tax rate on pre-tax income is as follows: 

Federal statutory income tax rate (1) 
Deemed repatriation tax 
Increase in valuation allowance 
State and local income taxes, net of federal tax benefit 
International income taxed at varying rates 
Foreign tax credits 
Domestic/foreign tax settlements 
Federal tax credits 
Other, net 
Effective income tax rate 

2019 

2018 

2017 

 21.0 %   
 —   
 1.0   
 4.5   
 1.9   
 (2.0)  
 —   
 (0.2)  
 0.8   
 27.0 %   

 21.0 %   
 (2.7)  
 2.4   
 4.7   
 1.6   
 (2.1)  
 (0.7)  
 (0.2)  
 0.1   
 24.1 %   

 33.7 % 
 17.1  
 1.6  
 2.0  
 (2.3) 
 (2.6) 
 (0.2) 
 (0.2) 
 1.7  
 50.8 % 

(1) 

In accordance with Section 15 of the Internal Revenue Code, the tax rate for 2017 represented a blended rate of 33.7 percent, calculated by 
applying a prorated percentage of the number of days prior to and subsequent to the January 1, 2018 effective date. 

Deferred  income  taxes  are  provided  for  the  effects  of  temporary  differences  between  the  amounts  of  assets  and 
liabilities recognized for financial reporting purposes and the amounts recognized for income tax purposes. Items that 
give rise to significant portions of our deferred tax assets and liabilities are as follows: 

 Deferred tax assets:  

Tax loss/credit carryforwards and capital loss 
Employee benefits 
Property and equipment 
Goodwill and other intangible assets 
Operating leases - liabilities 
Straight-line rent 
Other 

Total deferred tax assets 
Valuation allowance 

 Total deferred tax assets, net 

Deferred tax liabilities: 

Merchandise inventories 
Operating leases - assets 
Other 

Total deferred tax liabilities 

Net deferred tax asset 
Balance Sheet caption reported in: 

Deferred taxes 
Other liabilities 

2019 

2018 

($ in millions) 

  $ 

  $ 

  $ 

  $ 

  $ 
  $ 

  $ 

  $ 

 54   $ 
 40  
 30  
 14  
 844  
 —  
 29  
 1,011   $ 
 (39) 
 972   $ 

 86   $ 

 794  
 13  

 893   $ 
 79   $ 

 81   $ 
 (2) 
 79   $ 

 39 
 38 
 35 
 24 
 — 
 47 
 25 
 208 
 (33)
 175 

 77 
 — 
 17 
 94 
 81 

 87 
 (6)
 81 

2019 Form 10-K Page 59 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
     
     
  
 
  
  
 
  
  
 
  
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
    
  
   
 
 
 
 
  
  
 
  
    
  
   
 
  
  
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

17. Income Taxes – (continued) 

Based upon the level of historical taxable income and projections for future taxable income, which are based upon 
our  long-range  strategic  plans,  we  believe  it  is  more  likely  than  not  that  we  will  realize  the  benefits  of  deductible 
differences, net of the valuation allowances at February 1, 2020, over the periods in which the temporary differences 
are anticipated to reverse. However, the amount of the deferred tax asset considered realizable could be adjusted in 
the future if estimates of taxable income are revised. As of February 1, 2020, we have a valuation allowance of $39 
million to reduce our deferred tax assets to an amount that is more likely than not to be realized. A valuation allowance 
of $36 million was recorded against tax loss carryforwards of certain foreign entities. Based on the history of losses 
and the absence of prudent and feasible business plans for generating future taxable income in these entities, we 
believe  it  is  more  likely  than  not  that  the  benefit  of  these  loss  carryforwards  will  not  be  realized.  As  of 
February 1, 2020, a valuation allowance of $2 million was established for foreign taxes assessed at rates in excess 
of the U.S. federal tax rate for which no U.S. foreign tax credit is available. Additionally, since we do not have any 
reasonably foreseeable sources of Canadian capital gains, a valuation allowance of $1 million was established during 
2019 for a deferred tax asset arising from a capital loss associated with an uncollectible Canadian note receivable.  

At February 1, 2020, we have international minimum tax credit carryforwards with a potential tax benefit of $4 million 
and operating loss carryforwards with a potential tax benefit of $41 million, a portion of which will expire between 
2020 and 2027 and a portion of which will never expire. We will have, when realized, capital losses with a potential 
benefit of $1 million arising from a Canadian note receivable and $2 million from a minority interest investment. The 
Canadian loss will carryforward indefinitely after realization and the minority interest loss can be carried forward five 
years after realization. The international operating loss carryforwards do not include unrecognized tax benefits. We 
also have foreign tax credit carryforwards with a potential tax benefit of $6 million that will expire between 2018 and 
2029.  

We  operate  in  multiple  taxing  jurisdictions  and  are  subject  to  audit.  Audits  can  involve  complex  issues  that  may 
require an extended period of time to resolve. A taxing authority may challenge positions we adopted in our income 
tax filings. Accordingly, we may apply different tax treatments for transactions in filing our income tax returns than for 
income tax financial reporting. We regularly assess our tax positions for such transactions and record reserves for 
those differences. 

Our 2018 U.S. Federal income tax filing is under examination by the Internal Revenue Service. We expect to conclude 
the examination in the first quarter of 2020. We are participating in the IRS’s Compliance Assurance Process (“CAP”) 
for 2019, which is expected to conclude during 2020. We have started the CAP for 2020. We are subject to state and 
local tax examinations from 2015 to the present. To date, no adjustments have been proposed in any audits that will 
have a material effect on our financial position or results of operations. 

At February 1, 2020, we had $45 million of gross unrecognized tax benefits, of which $34 million would, if recognized, 
affect our annual effective tax rate. We classified certain income tax liabilities as current or noncurrent based on our 
estimate of when these liabilities will be settled. Interest expense and penalties related to unrecognized tax benefits 
are classified as income tax expense. The Company recognized $1 million of interest expense in 2019. Interest was 
not significant for 2018 or 2017. The total amount of accrued interest and penalties was $2 million, $1 million, and 
none in 2019, 2018, and 2017, respectively.  

The following table summarizes the activity related to unrecognized tax benefits: 

Unrecognized tax benefits at beginning of year 
Foreign currency translation adjustments 
Increases related to current year tax positions 
Increases related to prior period tax positions 
Decreases related to prior period tax positions 
Settlements 
Lapse of statute of limitations 
Unrecognized tax benefits at end of year 

$ 

$ 

2019 

2018 
($ in millions) 

2017 

 34  
 (1) 
 3  
 12  
 —  
 (2) 
 (1) 
 45  

$ 

$ 

 44  
 (3) 
 2  
 9  
 (13) 
 (3) 
 (2) 
 34  

$ 

$ 

 38 
 4 
 3 
 1 
 — 
 (1)
 (1)
 44 

2019 Form 10-K Page 60 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

17. Income Taxes – (continued) 

It  is  reasonably  possible  that  the  liability  associated  with  our  unrecognized  tax  benefits  will  increase  or  decrease 
within the next twelve months. These changes may be the result of foreign currency fluctuations, ongoing audits, or 
the expiration of statutes of limitations. Settlements during 2020 are not expected to be significant based on current 
estimates.  Audit  outcomes  and  the  timing  of  audit  settlements  are  subject  to  significant  uncertainty.  Although  we 
believe that an adequate provision has been made for such issues, the ultimate resolution could have an adverse 
effect on the earnings of the Company. Conversely, if these issues are resolved favorably in the future, the related 
provision  would  be  reduced,  generating  a  positive  effect  on  earnings.  Due  to  the  uncertainty  of  amounts  and  in 
accordance with our accounting policies, we have not recorded any potential consequences of these settlements. In 
addition, to the extent there are settlements in the future for certain foreign unrecognized tax benefits, the transition 
tax may also be revised accordingly. 

18. Financial Instruments and Risk Management 

We  operate  internationally  and  utilize  certain  derivative  financial  instruments  to  mitigate  our  foreign  currency 
exposures,  primarily  related  to  third-party  and  intercompany  forecasted  transactions.  As  a  result  of  the  use  of 
derivative instruments, we are exposed to the risk that counterparties will fail to meet their contractual obligations. To 
mitigate  this  counterparty  credit  risk,  the  Company  has  a  practice  of  entering  into  contracts  with  major  financial 
institutions selected based upon their credit ratings and other financial factors. We monitor the creditworthiness of 
counterparties throughout the duration of the derivative instrument.  

Derivative Holdings Designated as Hedges 

For  a  derivative  to  qualify  as  a  hedge  at  inception  and  throughout  the  hedged  period,  we  formally  document  the 
nature of the hedged items and the relationships between the hedging instruments and the hedged items, as well as 
our  risk-management  objectives,  strategies  for  undertaking  the  various  hedge  transactions,  and  the  methods  of 
assessing hedge effectiveness and ineffectiveness. In addition, for hedges of forecasted transactions, the significant 
characteristics and expected terms of a forecasted transaction must be specifically identified, and it must be probable 
that each forecasted transaction would occur. If it were deemed probable that the forecasted transaction would not 
occur, the gain or loss on the derivative instrument would be recognized in earnings immediately. Gains or losses 
recognized  in  earnings  for  any  of  the  periods  presented  were  not  significant.  Derivative  financial  instruments 
qualifying for hedge accounting must maintain a specified level of effectiveness between the hedging instrument and 
the item being hedged, both at inception and throughout the hedged period, which we evaluate periodically. 

The primary currencies to which we are exposed are the euro, British pound, Canadian dollar, and Australian dollar. 
Generally, merchandise inventories are purchased by each geographic area in their respective local currency with 
the exception of the United Kingdom, whose merchandise inventory purchases are denominated in euros. 

For option and foreign exchange forward contracts designated as cash flow hedges of the purchase of inventory, the 
effective portion of gains and losses is deferred as a component of AOCL and is recognized as a component of cost 
of sales when the related inventory is sold. The amount reclassified to cost of sales related to such contracts was not 
significant for any of the periods presented. The effective portion of gains or losses associated with other forward 
contracts is deferred as a component of AOCL until the underlying transaction is reported in earnings. The ineffective 
portion of gains and losses related to cash flow hedges recorded to earnings was not significant for any of the periods 
presented. When using a forward contract as a hedging instrument, the Company excludes the time value of the 
contract from the assessment of effectiveness. 

The  notional  value  of  the  contracts  outstanding  at  February 1,  2020  and  February 2,  2019  was  $92  million  and 
$117 million,  respectively.  As  of  February 1,  2020,  all  of  our  hedged  forecasted  transactions  extend  less  than 
twelve months into the future, and we expect all derivative-related amounts reported in AOCL to be reclassified to 
earnings  within  twelve months.  The  balance  in  AOCL  as  of  February  1,  2020  was  a  loss  of  $3  million  and  as  of 
February 2, 2019 it was not significant. 

2019 Form 10-K Page 61 

 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

18. Financial Instruments and Risk Management – (continued) 

Derivative Holdings Not Designated as Hedges 

We  enter  into  certain  derivative  contracts  that  are  not  designated  as  hedges,  such  as  foreign  exchange  forward 
contracts  and  currency  option  contracts.  These  derivative  contracts  are  used  to  manage  certain  costs  of  foreign 
currency-denominated  merchandise  purchases,  intercompany  transactions,  and  the  effect  of  fluctuating  foreign 
exchange rates on the reporting of foreign currency-denominated earnings. Changes in the fair value of derivative 
holdings  not  designated  as  hedges,  as  well  as  realized  gains  and  premiums  paid,  are  recorded  in  earnings 
immediately  within  SG&A  or  Other  income,  net,  depending  on  the  type  of  transaction.  The  aggregate  amount 
recognized for these contracts was not significant for any of the periods presented.  

The notional value of foreign exchange forward contracts outstanding at February 1, 2020 and February 2, 2019 was 
$1  million  and  $11  million,  respectively.  The  foreign  exchange  forward  contracts  outstanding  at  February 1,  2020 
matured during February 2020. 

Fair Value of Derivative Contracts 

The  following  represents  the  fair  value  of  our  derivative  contracts.  Many  of  our  agreements  allow  for  a  netting 
arrangement. The following is presented on a gross basis, by type of contract: 

($ in millions)  
Hedging Instruments: 
Foreign exchange forward contracts 

      Balance Sheet 

      February 1, 

Caption 

 2020 

February 2,  
2019 

   Current liabilities 

$ 

 4  

$ 

 1 

Notional Values and Foreign Currency Exchange Rates 

The table below presents the notional amounts for all outstanding derivatives and the weighted-average exchange 
rates of foreign exchange forward contracts at February 1, 2020: 

Inventory 
Buy €/Sell British £ 

Intercompany 
Buy US $/Sell CAD $ 

Business Risk 

       Contract Value      

Weighted-
Average 

($ in millions)    Exchange Rate 

   $ 

 92   

 0.8847 

$ 

 1  

 1.3167 

The  retailing  business  is  highly  competitive.  Price,  quality,  selection  of  merchandise,  reputation,  store  location, 
advertising, and customer experience are important competitive factors in the Company’s business. We operate in 
27 countries and purchased approximately 91 percent of our merchandise in 2019 from our top 5 suppliers. In 2019, 
we purchased approximately 71 percent of our athletic merchandise from one major supplier, Nike, Inc. (“Nike”). Each 
of  our  operating  divisions  is  highly  dependent  on  Nike;  they  individually  purchased  43  to  77 percent  of  their 
merchandise from Nike. 

Included in our Consolidated Balance Sheet at February 1, 2020, are the net assets of the Company’s European 
operations,  which  total  $487  million  and  are  located  in  20  countries,  11  of  which  have  adopted  the  euro  as  their 
functional currency. 

19. Fair Value Measurements 

We categorize our financial instruments into a three-level fair value hierarchy that prioritizes the inputs to valuation 
techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to 
quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs 
(Level 3). If the inputs used to measure fair value fall within different levels of the hierarchy, the category level is 
based on the lowest priority level input that is significant to the fair value measurement of the instrument.  

2019 Form 10-K Page 62 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
     
  
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
  
     
   
 
 
 
 
 
 
  
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

19. Fair Value Measurements – (continued) 

Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability 
in  an  orderly  transaction  between  market  participants  exclusive  of  any  transaction  costs.  Our  financial  assets 
recorded at fair value are categorized as follows: 

Level 1 -     Quoted prices for identical instruments in active markets. 
Level 2 -     Observable inputs other than quoted prices included within Level 1, including quoted prices for similar 
instruments in active markets; quoted prices for identical or similar instruments in markets that are not 
active;  and  model-derived  valuations  in  which  all  significant  inputs  or  significant  value-drivers  are 
observable in active markets. 

Level 3 -     Model-derived  valuations  in  which  one  or  more  significant  inputs  or  significant  value-drivers  are 

unobservable. 

The  fair  value  of  the  auction  rate  security  is  determined  by  using  quoted  prices  for  similar  instruments  in  active 
markets and accordingly is classified as a Level 2 instrument.  

Our  derivative  financial  instruments  are  valued  using  market-based  inputs  to  valuation  models.  These  valuation 
models require a variety of inputs, including contractual terms, market prices, yield curves, and measures of volatility 
and therefore are classified as Level 2 instruments.  

Assets and Liabilities Measured at Fair Value on a Recurring Basis 

Assets 
Available-for-sale security 
Total Assets 

Liabilities 
Foreign exchange forward 

contracts 
Total Liabilities 

As of February 1, 2020 

As of February 2, 2019 

($ in millions) 

     Level 1        Level 2       Level 3       Level 1        Level 2        Level 3 

  $ 

 —  
 —   $ 

 7  
 7   $ 

 —  
 —   $ 

 —  
 —   $ 

 6  
 6   $ 

 — 
 — 

  $ 

 —  
 —   $ 

 4  
 4   $ 

 —  
 —   $ 

 —  
 —   $ 

 1  
 1   $ 

 — 
 — 

There were no transfers into or out of Level 1, Level 2, or Level 3 for any of the periods presented. 

Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis 

Assets and liabilities recognized or disclosed at fair value on the consolidated financial statements on a nonrecurring 
basis  include  items  such  as  property,  plant  and  equipment,  operating  lease  right-of-use  assets,  goodwill,  other 
intangible assets and minority investments that are not accounted for under the equity method of accounting. These 
assets are measured using Level 3 inputs, if determined to be impaired. 

Long-Term Debt 

The fair value of long-term debt is determined by using model-derived valuations in which all significant inputs or 
significant value-drivers are observable in active markets and therefore are classified as Level 2.  

Carrying value 
Fair value 

February 1, 
2020 

February 2,  
2019 

$ 
$ 

($ in millions) 
 122  
 135  

$ 
$ 

 124 
 136 

The  carrying  values  of  cash  and  cash  equivalents,  restricted  cash,  and  other  current  receivables  and  payables 
approximate their fair value. 

2019 Form 10-K Page 63 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
 
     
 
     
 
     
 
     
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
    
  
    
  
    
  
    
  
    
  
   
 
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

20. Retirement Plans and Other Benefits 

Pension and Other Postretirement Plans 

We have defined benefit pension plans covering certain of our North American employees. In May 2019, the U.S. 
qualified  pension  plan  was  amended  such  that  all  employees  who  were  not  participants  in  the  plan  as  of 
December 31,  2019,  will  not  become  participants  after  such  date.  All  benefit  accruals  were  frozen  as  of 
December 31, 2019  for  all  plan  participants  with  less  than eleven  years of  service  as  of  December 31,  2019.  For 
participants with more than eleven years of service as of December 31, 2019, benefit accruals will be frozen as of 
December 31, 2022. Participants will continue to accrue interest in accordance with the plan’s provisions.  

We  also sponsor  postretirement  medical and  life  insurance  plans,  which  are  available  to  most  of  our  retired  U.S. 
employees. These plans are contributory and are not funded. The measurement date of the assets and liabilities is 
the month-end date that is closest to our fiscal year end. The following tables set forth the plans’ changes in benefit 
obligations and plan assets, funded status, and amounts recognized in the Consolidated Balance Sheets: 

Pension Benefits 
2018 

2019 

Postretirement Benefits 

2019 

2018 

Change in benefit obligation 

Benefit obligation at beginning of year 
Service cost 
Interest cost 
Plan participants’ contributions 
Actuarial (gain) / loss 
Foreign currency translation adjustments 
Plan reformation (1) 
Benefits paid 
Settlement 
Benefit obligation at end of year 

Change in plan assets 

Fair value of plan assets at beginning of year 
Actual return on plan assets 
Employer contributions 
Foreign currency translation adjustments 
Benefits paid 
Fair value of plan assets at end of year 

Funded status 

Amounts recognized on the balance sheet: 

Other assets 
Accrued and other liabilities 
Other liabilities 

  $ 

  $ 

  $ 

  $ 

  $ 

  $ 

  $ 

($ in millions) 

 683   $ 

 18  
 29  
 —  
 (16) 
 (4) 
 194  
 (165) 
 —  

 739   $ 

 12   $ 
 —  
 —  
 1  
 —  
 —  
 —  
 (2)  
 —  
 11   $ 

 15 
 — 
 — 
 1 
 (2)
 — 
 — 
 (2)
 — 
 12 

 697  
 (15) 
 131  
 (4) 
 (165) 
 644  

 739   $ 

 20  
 27  
 —  
 76  
 (1) 
 —  
 (85) 
 (1) 
 775   $ 

 644   $ 
 100  
 57  
 (1) 
 (85) 
 715   $ 

 (60)

 (95)  $ 

 (11)   $ 

 (12)

 3   $ 
 (2) 
 (61) 
 (60)  $ 

 7   $ 
 (3) 
 (99) 
 (95)  $ 

 —   $ 
 (1)  
 (10)  
 (11)   $ 

 — 
 (1)
 (11)
 (12)

(1) 

In connection with the pension litigation, the Company reformed its U.S. qualified pension plan during the second quarter of 2018 in accordance 
with the court’s order. 

2019 Form 10-K Page 64 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
     
    
 
 
  
 
     
 
     
 
     
 
   
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
 
 
 
 
 
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
  
 
 
  
  
 
  
 
 
  
  
 
  
 
 
  
  
 
  
 
 
  
  
 
  
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
  
  
  
  
 
  
  
  
  
 
 
 
 
 
 
 
 
  
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

20. Retirement Plans and Other Benefits – (continued) 

Amounts recognized in accumulated other 

comprehensive loss, pre-tax: 
Net loss (gain) 
Prior service cost 

Pension Benefits 
2018 

2019 

Postretirement Benefits 

2019 

2018 

  $ 

  $ 

 392   $ 

 —  

 392   $ 

 391   $ 
 1  
 392   $ 

 (5)   $ 
 —  
 (5)   $ 

 (6)
 — 
 (6)

The Canadian qualified pension plan’s assets exceeded its accumulated benefit obligation for both 2019 and 2018. 
The  Company’s  non-qualified  pension  plans  have  an  accumulated  benefit  obligation  in  excess  of  plan  assets,  as 
these plans are unfunded. Accordingly, the table below reflects both the U.S. qualified plan and the non-qualified 
plans for both 2019 and 2018.  

Projected benefit obligation 
Accumulated benefit obligation 
Fair value of plan assets 

$ 

2019 

2018 

($ in millions) 
 727  
 727  
 664  

$ 

 696 
 696 
 593 

The following tables set forth the changes in AOCL (pre-tax) at February 1, 2020: 

Pension 
Benefits 

Postretirement 
Benefits 

Net actuarial loss (gain) at beginning of year 
Amortization of net (loss) gain 
Loss arising during the year 
Foreign currency fluctuations 
Net actuarial loss (gain) at end of year (1) 

$ 

$ 

$ 

($ in millions) 
 391  
 (12) 
 13  
 —  
 392  

$ 

 (6)
 1 
 — 
 — 
 (5)

(1)  The  amounts  in  AOCL  that  are  expected  to  be  recognized  as  components  of  net  periodic  benefit  cost  (income)  during  the  next year  are 

approximately $12 million and $(1) million related to the pension and postretirement plans, respectively. 

The following weighted-average assumptions were used to determine the benefit obligations under the plans: 

Discount rate 
Rate of compensation increase 

Pension Benefits 
2018 

2019 

Postretirement Benefits 

2019 

2018 

 2.9 %   
 3.6 %   

 4.0 %   
 3.6 %   

 3.0 %   

 4.1 % 

Pension  expense  is  actuarially  calculated  annually  based  on  data  available  at  the  beginning  of  each year.  The 
expected return on plan assets is determined by multiplying the expected long-term rate of return on assets by the 
market-related value of plan assets for the U.S. qualified pension plan and market value for the Canadian qualified 
pension plan. The market-related value of plan assets is a calculated value that recognizes investment gains and 
losses in fair value related to equities over three or five years, depending on which computation results in a market-
related value closer to market value. Market-related value for the U.S. qualified plan was $601 million and $615 million 
for 2019 and 2018, respectively. 

2019 Form 10-K Page 65 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
    
     
     
     
  
  
  
     
    
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

20. Retirement Plans and Other Benefits – (continued) 

Assumptions used in the calculation of net benefit cost include the discount rate selected and disclosed at the end of 
the previous year, as well as other assumptions detailed in the table below: 

     2019 

Pension Benefits 
      2018 

      2017 

Postretirement Benefits 

      2019 

      2018 

      2017 

Discount rate (1) 
Rate of compensation increase 
Expected long-term rate of return on 

assets 

 4.0 %   
 3.6 %   

 4.0 %   
 3.6 %   

 4.0 %   
 3.6 %   

 5.8 %   

 5.9 %   

 5.8 %   

 4.1 %   

 3.7 %   

 4.0 %

(1)  The U.S qualified pension plan was remeasured during the second quarter of 2018 in connection with the pension litigation. The discount rate 

used to determine the benefit obligation in 2018 before the remeasurement was 3.7%.  

The expected long-term rate of return on invested plan assets is based on the plans’ weighted-average target asset 
allocation,  as  well  as  historical  and  future  expected  performance  of  those  assets.  The  target  asset  allocation  is 
selected to obtain an investment return that is sufficient to cover the expected benefit payments and to reduce the 
variability of future contributions by the Company. 

The following are the components of net periodic pension benefit cost and net periodic postretirement benefit income.  

Pension Benefits 
      2018 

      2017 

2019 

Postretirement Benefits 

      2019 

      2018 

2017 

Service cost 
Interest cost 
Expected return on plan assets 
Amortization of net loss (gain) 
Net benefit expense (income) 

  $ 

  $ 

 20   $ 
 27  
 (37) 
 12  
 22   $ 

 18   $ 
 29  
 (38) 
 12  
 21   $ 

 17   $ 
 25  
 (37)  
 13  
 18   $ 

 —   $ 
 —  
 —  
 (1)  
 (1)   $ 

 —   $ 
 —  
 —  
 (1) 
 (1)  $ 

 — 
 1 
 — 
 (2)
 (1)

Service  cost  is  recognized  as  a  component  of  SG&A  and  the  remaining  pension  and  postretirement  expense 
components are recognized as part of Other income, net. In 2017 all components of net benefit expense (income) 
were recognized as part of SG&A. 

Beginning in 2001, new retirees were charged the expected full cost of the medical plan, and then-existing retirees 
will incur 100 percent of the expected future increases in medical plan costs. Any changes in the health care cost 
trend rates assumed would not affect the accumulated benefit obligation or net benefit income, since retirees will 
incur 100 percent of such expected future increases. 

The  Company  maintains  a  Supplemental  Executive  Retirement  Plan  (“SERP”),  which  is  an  unfunded  plan  that 
includes provisions for the continuation of medical and dental insurance benefits to certain executive officers and 
other  key  employees  of  the  Company  (“SERP  Medical  Plan”).  The  SERP  Medical  Plan’s  accumulated  projected 
benefit obligation at February 1, 2020 was $10 million. The following initial and ultimate cost trend rate assumptions 
were used to determine the benefit obligations under the SERP Medical Plan: 

     2019 

Medical Trend Rate 
      2018 

      2017 

Dental Trend Rate 

      2019 

      2018 

      2017 

Initial cost trend rate 
Ultimate cost trend rate 
Year that the ultimate cost trend rate is 

 6.5 %   
 5.0 %   

 6.5 %   
 5.0 %   

 7.0 %   
 5.0 %   

 5.0 %   
 5.0 %   

 5.0 %   
 5.0 %   

 5.0 %
 5.0 %

reached 

2025   

2025   

2025   

2020   

2019   

2018  

2019 Form 10-K Page 66 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
  
  
     
     
    
  
     
     
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
  
  
  
  
  
    
  
  
  
  
  
    
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
  
  
  
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

20. Retirement Plans and Other Benefits – (continued) 

The following initial and ultimate cost trend rate assumptions were used to determine the net periodic cost under the 
SERP Medical Plan: 

     2019 

Medical Trend Rate 
      2018 

      2017 

Dental Trend Rate 

      2019 

      2018 

      2017 

Initial cost trend rate 
Ultimate cost trend rate 
Year that the ultimate cost trend rate is 

 6.5 %   
 5.0 %   

 7.0 %   
 5.0 %   

 7.0 %   
 5.0 %   

 5.0 %   
 5.0 %   

 5.0 %   
 5.0 %   

 5.0 %
 5.0 %

reached 

2025   

2025   

2021   

2019   

2018   

2017  

A one percentage-point change in the assumed health care cost trend rates would have the following effects on the 
SERP Medical Plan: 

Effect on total service and interest cost components 
Effect on accumulated postretirement benefit obligation 

      1% Increase 

      1% (Decrease) 

$ 

($ in millions) 

$ 

 1  
 2  

 — 
 (1)

The mortality assumption used to value the Company’s 2019 U.S. pension obligations was the Pri-2012 mortality 
table with generational projection using modified MP-2019 for both males and females, while in the prior year the 
obligation was valued using the RP-2017 mortality table with generational projection using modified MP-2017. The 
Company  used  the  2014  CPM  Private  Sector  mortality  table  projected  generationally  with  Scale  CPM-B  for  both 
males  and  females  to  value  its  Canadian  pension  obligations  for  2019,  while  in  the  prior  year  the  obligation  was 
valued using the RP-2000 mortality table with generational projection using scale AA. For the SERP Medical Plan, 
the mortality assumption used to value the 2019 obligation was updated to the PriH-2012 table with generational 
projection  using  MP-2019,  while  in  the  prior year  the  obligation  was  valued  using  the  RPH-2018  table  with 
generational projection using MP-2018. 

Plan Assets 

The  target  composition  of  the  Company’s  Canadian  qualified  pension  plan  assets  is  95 percent  fixed-income 
securities and 5 percent equities. The Company believes plan assets are invested in a conservative manner with the 
same  overall  objective  and  investment  strategy  as  noted  below  for  the  U.S.  pension  plan.  The  bond  portfolio  is 
comprised of government and corporate bonds chosen to match the duration of the pension plan’s benefit payment 
obligations. This current asset allocation will limit future volatility with regard to the funded status of the plan. 

The target composition of the Company’s U.S. qualified pension plan assets is 60 percent fixed-income securities, 
36.5 percent equities, and 3.5 percent real estate. The Company may alter the asset allocation targets from time to 
time depending on market conditions and the funding requirements of the pension plan. This current asset allocation 
has and is expected to limit volatility with regard to the funded status of the plan, but may result in higher pension 
expense due to the lower long-term rate of return associated with fixed-income securities. Due to market conditions 
and other factors, actual asset allocations may vary from the target allocation outlined above. 

The Company believes plan assets are invested in a conservative manner with an objective of providing a total return 
that,  over  the  long  term,  provides sufficient  assets  to  fund  benefit  obligations,  taking into  account  the  Company’s 
expected contributions and the level of funding risk deemed appropriate. The Company’s investment strategy seeks 
to diversify assets among classes of investments with differing rates of return, volatility, and correlation in order to 
reduce  funding  risk.  Diversification  within  asset  classes  is  also  utilized  to  ensure  that  there  are  no  significant 
concentrations of risk in plan assets and to reduce the effect that the return on any single investment may have on 
the entire portfolio. 

2019 Form 10-K Page 67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

20. Retirement Plans and Other Benefits – (continued) 

Valuation of Investments 

Significant portions of plan assets are invested in commingled trust funds. These funds are valued at the net asset 
value of units held by the plan at year end. Stocks traded on U.S. and Canadian security exchanges are valued at 
closing market prices on the measurement date. 

The fair values of the Canadian pension plan assets at February 1, 2020 and February 2, 2019 were as follows: 

Cash equivalents 
Equity securities: 

Canadian and international (1) 

Fixed-income securities: 
Cash matched bonds (2) 
Total assets at fair value 

     Level 1 

     Level 2 

      Level 3 

     2019 Total      2018 Total* 

  $ 

 —   $ 

 1   $

 —   $ 

 1   $ 

($ in millions) 

 2  

 —  

 —  

 2  

  $ 

 —  
 2   $ 

 48  
 49   $

 —  
 —   $ 

 48  
 51   $ 

 1 

 3 

 47 
 51 

Each category of plan assets is classified within the same level of the fair value hierarchy for 2019 and 2018. 

* 
(1)  This category comprises one mutual fund that invests primarily in a diverse portfolio of Canadian securities. 
(2)  This category consists of fixed-income securities, including strips and coupons, issued or guaranteed by the Government of Canada, provinces 
or municipalities of Canada including their agencies and crown corporations, as well as other governmental bonds and corporate bonds. 

The fair values of the Company’s U.S. pension plan assets at February 1, 2020 and February 2, 2019 were as follows: 

Cash equivalents 
Equity securities: 
U.S. large-cap (1) 
U.S. mid-cap (1) 
International (2) 
Corporate stock (3) 

Fixed-income securities: 

Long duration corporate and government 

bonds (4) 

Intermediate duration corporate and 

government bonds (5) 
Other types of investments: 
Real estate securities (6) 
Insurance contracts 
Total assets at fair value 

     Level 1 

      Level 2 

     Level 3 

     2019 Total     2018 Total* 

  $ 

 —   $ 

 3   $ 

 —   $ 

 3   $ 

 3 

($ in millions) 

 —  
 —  
 —  
 15  

 —  

 —  

 116  
 34  
 78  
 —  

 273  

 121  

 —  
 —  
 —  
 —  

 —  

 —  

 116  
 34  
 78  
 15  

 273  

 121  

 —  
 —  
 15   $ 

 23  
 1  
 649   $ 

 —  
 —  
 —   $ 

 23  
 1  
 664   $ 

  $ 

 106 
 32 
 72 
 22 

 234 

 104 

 20 
 — 
 593 

Each category of plan assets is classified within the same level of the fair value hierarchy for 2019 and 2018. 

* 
(1)  These categories consist of various managed funds that invest primarily in common stocks, as well as other equity securities and a combination 

of other funds. 

(2)  This category comprises three managed funds that invest primarily in international common stocks, as well as other equity securities and a 

combination of other funds. 

(3)  This category consists of the Company’s common stock. 
(4)  This category consists of various fixed-income funds that invest primarily in long-term bonds, as well as a combination of other funds, that 

together are designed to exceed the performance of related long-term market indices. 

(5)  This category consists of two fixed-income funds that invest primarily in intermediate duration bonds, as well as a combination of other funds, 

that together are designed to exceed the performance of related indices. 
(6)  This category consists of one fund that invests in global real estate securities. 

2019 Form 10-K Page 68 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
    
  
   
 
  
  
  
  
  
 
  
 
  
 
  
 
  
    
  
   
 
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
    
  
   
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
 
  
 
  
 
  
    
  
   
 
  
  
  
  
  
 
  
  
  
  
  
 
  
 
  
 
  
 
  
    
  
   
 
  
  
  
  
  
 
  
  
  
  
  
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

20. Retirement Plans and Other Benefits – (continued) 

Contributions and Expected Payments 

We made a contribution of $55 million and $128 million to our U.S. qualified pension plan during 2019 and 2018, 
respectively. During 2019, we also paid $2 million in pension benefits related to our non-qualified pension plans. We 
do  not  anticipate  making  any  contributions  to  the  U.S.  qualified  pension  plans  in  2020,  however  we  continually 
evaluate the amount and timing of any potential contributions based on market conditions and other factors.  

Estimated future benefit payments for each of the next five years and the five years thereafter are as follows: 

2020 
2021 
2022 
2023 
2024 
2025-2029 

Savings Plans 

$ 

Pension 
Benefits 

      Postretirement 

Benefits 

$ 

($ in millions) 
 103  
 52  
 52  
 49  
 46  
 211  

 1 
 1 
 1 
 — 
 — 
 2 

The Company has two qualified savings plans, a 401(k) plan that is available to employees whose primary place of 
employment is the U.S., and another plan that is available to employees whose primary place of employment is in 
Puerto Rico. Eligible associates may contribute to the plans following 28 days of employment and are eligible for 
Company matching contributions upon completion of one year of service consisting of at least 1,000 hours. As of 
January 1, 2020, the savings plans allow eligible employees to contribute up to 40 percent of their compensation on 
a pre-tax basis, subject to a maximum of $19,500 for the U.S. plan and $15,000 for the Puerto Rico plan. Prior to 
January 1, 2020, the Company matched 25 percent of employees’ pre-tax contributions on up to the first 4 percent 
of the employees’ compensation (subject to certain limitations). Effective January 1, 2020, the Company matches 
100 percent of employees’ pre-tax contributions on up to the first 1 percent and 50 percent of the next 5 percent of 
the employees’ compensation (subject to certain limitations). Prior to January 1, 2020, such matching contributions 
are vested incrementally over the first five years of participation for both plans. Effective January 1, 2020, matching 
contributions  are  vested  over  two  years.  The  charge  to  operations  for  the  Company’s  matching  contribution  was 
$4 million for both 2019 and 2018. 

21. Share-Based Compensation 

Stock Awards 

Under our 2007 Stock Incentive Plan (the “2007 Stock Plan”), stock options, restricted stock, restricted stock units, 
stock appreciation rights, or other share-based awards may be granted to nonemployee directors, officers and other 
employees  of  the  Company,  including  its  subsidiaries  and  operating  divisions  worldwide.  Options  for  employees 
become  exercisable  in  substantially  equal  annual  installments  over  a  three-year  period,  beginning  with  the  first 
anniversary of the date of grant of the option, unless a shorter or longer duration is established at the time of the 
option grant. The options terminate ten years from the date of grant. On May 21, 2014, the 2007 Stock Plan was 
amended to increase the number of shares of the Company’s common stock reserved for all awards to 14 million 
shares. As of February 1, 2020, there were 7,476,896 shares available for issuance under this plan. 

Employees Stock Purchase Plan 

Under  our  2013  Foot  Locker  Employees  Stock  Purchase  Plan  (“ESPP”),  participating  employees  are  able  to 
contribute up to 10 percent of their annual compensation, not to exceed $25,000 in any plan year, through payroll 
deductions to acquire shares of the Company’s common stock at 85 percent of the lower market price on one of two 
specified dates in each plan year. Of the 3,000,000 shares of common stock authorized under this plan, there were 
2,379,218  shares  available  for  purchase  as  of  February 1,  2020.  During  2019  and  2018,  participating  employees 
purchased 96,451 shares and 48,196 shares, respectively. 

2019 Form 10-K Page 69 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

21. Share-Based Compensation  – (continued) 

Share-Based Compensation Expense 

Total  compensation  expense  included  in  SG&A  and  the  associated  tax  benefits  recognized  related  to  our  share-
based compensation plans, were as follows: 

Options and shares purchased under the ESPP 
Restricted stock and restricted stock units 
Total share-based compensation expense 

Tax benefit recognized 

Valuation Model and Assumptions 

2019 

2018 
($ in millions) 

2017 

  $ 

  $ 

  $ 

 6   $ 

 12  
 18   $ 

 7   $ 

 15  
 22   $ 

 2   $ 

 3   $ 

 9 
 6 
 15 

 4 

The Black-Scholes option-pricing model is used to estimate the fair value of share-based awards. The Black-Scholes 
option-pricing  model  incorporates  various  and  subjective  assumptions,  including  expected  term  and  expected 
volatility. 

We  estimate  the  expected  term  of  share-based  awards using  the  Company’s  historical  exercise  and  post-vesting 
employment termination patterns, which we believe are representative of future behavior. The expected term for the 
employee stock purchase plan valuation is based on the length of each purchase period as measured at the beginning 
of the offering period, which is one year. 

We estimate the expected volatility of our common stock at the grant date using a weighted-average of the Company’s 
historical volatility and implied volatility from traded options on the Company’s common stock. We believe that this 
combination of historical volatility and implied volatility provides a better estimate of future stock price volatility. 

The risk-free interest rate assumption is determined using the Federal Reserve nominal rates for U.S. Treasury zero-
coupon bonds with maturities similar to those of the expected term of the award being valued. The expected dividend 
yield is derived from the Company’s historical experience.  

The following table shows the assumptions used to compute the share-based compensation expense: 

Weighted-average risk 
free rate of interest 

Expected volatility 
Weighted-average 

expected award life (in 
years) 

Dividend yield 
Weighted-average fair 

Stock Option Plans 

2019 

2018 

2017 

Stock Purchase Plan  
2018 

2017 

2019 

 2.2 %    
 38 %    

 2.7 %   
 37 %   

 2.1 %    
 25 %    

 2.2 %    
 54 %    

 2.0 %    
 50 %    

 1.0 %
 30 %

 5.5   
 2.6 %    

 5.5   
 3.1 %   

 5.4   
 1.9 %    

 1.0   
 3.1 %    

 1.0   
 2.0 %    

 1.0  
 2.0 %

value 

  $ 

 17.07  

$ 

 12.42  

$ 

 14.74  

$ 

 16.68  

$ 

 15.29  

$ 

 10.96  

2019 Form 10-K Page 70 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
     
     
     
     
     
  
  
 
  
 
  
 
 
 
 
 
 
  
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

21. Share-Based Compensation  – (continued) 

The information set forth in the following table covers options granted under the Company’s stock option plans: 

  Number 

of 
Shares 

(in thousands) 

Weighted- 
Average 
Remaining 
Contractual Life 
(in years) 

Options outstanding at the beginning of the 

year 
Granted 
Exercised 
Expired or cancelled 
Options outstanding at February 1, 2020 
Options exercisable at February 1, 2020 

 2,861  
 321  
 (171)  
 (130)  
 2,881  
 2,162  

 5.7  
 4.8  

Weighted- 
Average 
Exercise 
Price 
(per share) 

$ 

$ 
$ 

 52.34 
 58.65 
 26.97 
 59.79 
 54.21 
 53.70 

The total fair value of options vested during 2019 and 2018 was $6 million and $8 million, respectively. During the year 
ended February 1, 2020, we received $5 million in cash from option exercises and recognized a related tax benefit 
of $1 million.  

The total intrinsic value of options exercised (the difference between the market price of the Company’s common 
stock on the exercise date and the price paid by the optionee to exercise the option) is presented below: 

Exercised 

  $ 

 5   $ 

 4   $ 

 22 

The aggregate intrinsic value for stock options outstanding, and those outstanding and exercisable (the difference 
between the Company’s closing stock price on the last trading day of the period and the exercise price of the options, 
multiplied by the number of in-the-money stock options) is presented below: 

2019 

2018 
($ in millions) 

2017 

Outstanding 
Outstanding and exercisable 

2019 
($ in millions) 

$ 
$ 

 5 
 4 

As of February 1, 2020, there was $3 million of total unrecognized compensation cost related to nonvested stock 
options, which is expected to be recognized over a remaining weighted-average period of 1.4 years. 

The following table summarizes information about stock options outstanding and exercisable at February 1, 2020: 

Options Outstanding 

Options Exercisable  

Range of Exercise 
Prices 

$9.85 to $18.84 
$24.75 to $36.51 
$44.78 to $45.75 
$46.64 to $62.11 
$63.33 to $73.21 

  Weighted-   

  Weighted- 
  Average 
  Remaining    Average 
  Contractual
  Exercise 
Life 

     Price 

  Weighted- 
  Average 
  Exercise 

  Number 

     Exercisable      Price 

  Number 

    Outstanding     

(in thousands, except prices per share and contractual life) 

 126   
 377   
 567   
 927   
 884  
 2,881   

 1.1   $ 
 3.1  
 6.3  
 6.3  
 6.4  
 5.7   $ 

 18.60   
 32.13   
 44.91   
 59.99   
 68.57  
 54.21   

 126   $ 
 334  
 348  
 615  
 739  
 2,162   $ 

 18.60 
 31.77 
 44.99 
 60.82 
 67.75 
 53.70 

2019 Form 10-K Page 71 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
  
    
  
 
  
    
  
 
  
    
  
 
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
  
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

21. Share-Based Compensation  – (continued) 

Restricted Stock Units 

Restricted  stock  units  (“RSU”)  of  the  Company’s  common  stock  may  be  awarded  to  certain  officers  and  key 
employees of the Company. Additionally, RSU awards are made to employees in connection with the Company’s 
long-term incentive program, and to nonemployee directors. Each RSU award represents the right to receive one 
share of the Company’s common stock provided that the performance and vesting conditions are satisfied.  

Generally,  awards  fully  vest  after  the  passage  of  time,  typically  three  years.  However,  RSU  awards  made  in 
connection with the Company’s performance-based long-term incentive program are earned after the attainment of 
certain performance metrics and, with regards to certain awards, vest after an additional one-year period.  

No dividends are paid or accumulated on any RSU awards. 

Compensation expense is recognized using the market value at the date of grant and is amortized over the vesting 
period, provided the recipient continues to be employed by the Company. 

RSU activity is summarized as follows: 

  Weighted-Average 

Nonvested at beginning of year 
Granted (1) 
Vested 
Performance adjustment (2)  
Forfeited 
Nonvested at February 1, 2020 

Number 
of 
Shares 
  (in thousands)      

 1,022  
 306  
 (89) 
 (259) 
 (44) 
 936  

Remaining  Weighted-Average
Contractual 
Life 
(in years) 

Grant Date 
Fair Value 

(per share) 

  $ 

1.3   $ 

 47.47 
 58.48 
 60.54 

 52.81 
 49.25 

Aggregate value ($ in millions) 

  $ 

 46  

(1) 

(2) 

0.4 million performance-based RSUs were granted during 2018 and are included as granted in the table above. The number of performance-
Included in the units granted are approximately 0.2 million performance-based RSUs. The number of performance-based RSUs that are 
ultimately  earned  may  vary  from  0%  to  200%  of  target  depending  on  the  achievement  relative  to  the  Company’s  predefined  financial 
performance targets. 
This represents adjustments made to performance-based RSU awards and reflect changes in estimates based upon the Company’s current 
performance against predefined financial targets.  

The total fair value of awards vested was $5 million, $7 million, and $15 million for 2019, 2018, and 2017, respectively. 
At  February  1,  2020,  there  was  $20  million  of  total  unrecognized  compensation  cost  related  to  nonvested  RSU 
awards.   

22. Legal Proceedings 

Legal proceedings pending against the Company or its consolidated subsidiaries consist of ordinary, routine litigation, 
including administrative proceedings, incidental to the business of the Company or businesses that have been sold 
or discontinued by the Company in past years. These legal proceedings include commercial, intellectual property, 
customer,  environmental,  and  employment-related  claims.  Additionally,  the  Company  and  certain  officers  of  the 
Company were defendants in a purported securities law class action in New York. During the third quarter of 2019, 
the Court granted the Company’s motion to dismiss the class action and the plaintiffs’ time to appeal has expired. 
The directors and certain officers of the Company were  defendants in related derivative actions filed in state and 
federal court. The courts ordered the dismissals of plaintiffs’ complaints following the parties’ submission of a joint 
stipulation to dismiss.  

2019 Form 10-K Page 72 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
     
 
  
  
 
  
  
 
  
 
  
  
 
  
 
 
 
 
 
 
  
  
 
  
 
  
  
 
 
 
 
 
 
 
  
    
  
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

22. Legal Proceedings  – (continued) 

We do not believe that the outcome of any such legal proceedings pending against the Company or its consolidated 
subsidiaries,  as  described  above,  would  have  a  material  adverse  effect  on  our  consolidated  financial  position, 
liquidity,  or  results  of  operations,  taken  as  a  whole,  based  upon  current  knowledge  and  taking  into  consideration 
current accruals. Litigation is inherently unpredictable. Judgments could be rendered or settlements made that could 
adversely affect the Company’s operating results or cash flows in a particular period.   

23. Quarterly Results (Unaudited) 

      1st Quarter       2nd Quarter      3rd Quarter       4th Quarter        Fiscal Year 

Sales 
2019 
2018 

Gross margin (1) 

2019 
2018 

Operating profit (2) 

2019 
2018 

Net income (3), (4), (5) 

2019 
2018 

Basic earnings per share (6) 

2019 
2018 

Diluted earnings per share (6) 

2019 
2018 

 2,078  
 2,025  

 1,774  
 1,782  

 1,932  
 1,860  

 2,221   $ 
 2,272   $ 

 689  
 666  

 228  
 224  

 172  
 165  

 1.53  
 1.39  

 1.52  
 1.38  

 534  
 539  

 81  
 112  

 60  
 88  

 0.55  
 0.76  

 0.55  
 0.75  

 620  
 588  

 164  
 144  

 125  
 130  

 1.16  
 1.14  

 1.16  
 1.14  

 700   $ 
 735   $ 

 176   $ 
 219   $ 

 134   $ 
 158   $ 

 1.28   $ 
 1.40   $ 

 1.27   $ 
 1.39   $ 

 8,005 
 7,939 

 2,543 
 2,528 

 649 
 699 

 491 
 541 

 4.52 
 4.68 

 4.50 
 4.66 

(1)  Gross margin represents sales less cost of sales. Cost of sales includes: the cost of merchandise, freight, distribution costs including related 
depreciation expense, shipping and handling, occupancy and buyers’ compensation. Occupancy costs include rent (including fixed common 
area maintenance charges and other fixed non-lease components), real estate taxes, general maintenance, and utilities. 

(2)  Operating profit represents income before income taxes, net interest income and non-operating income. 
(3) 

In connection with the pension plan reformation, we recorded charges of $1 million during each quarter of 2019. Related to the same matter, 
in 2018 we recorded charges of $12 million, $3 million, $2 million, and $1 million during the first, second, third, and fourth quarters of 2018, 
respectively.  

(4)  During the fourth quarters of 2019 and 2018, we recorded impairment charges totaling $48 million and $19 million, respectively. In the second 
quarter of 2019, we recorded lease termination costs of $13 million related to the closing of SIX:02 locations. See Note 3,  Impairment and 
Other Charges for additional information. 

(5)  During second, third, and fourth quarters 2018, we recorded benefits of $1 million, $23 million, and $4 million, respectively, from the completion 

of the accounting for the Tax Act. See Note 17, Income Taxes for further information. 

(6)  Quarterly  income  per  share  amounts  may  not  total  to  the  annual  amount  due  to  changes  in  weighted-average  shares  outstanding  during 

the year. 

24. Subsequent Events 

On February 19, 2020, we announced that our Board of Directors declared a quarterly dividend of $0.40 per share 
on our common stock. The dividend will be payable on May 1, 2020 to shareholders of record at the close of business 
on April 17, 2020. Although it is our Company’s intention to continue to pay a quarterly cash dividend in the future, 
any decision to pay future cash dividends will be made by the Board of Directors and will depend on future earnings, 
financial condition, and other factors. 

COVID-19 is having a significant effect on overall economic conditions in the various geographic areas in which we 
have operations. Our top priority is to protect our associates and their families, our customers, and our operations. 
We are taking all precautionary measures as directed by health authorities and local and national governments. On 
March 18, 2020, in response to intensifying efforts to contain the spread of COVID-19, we temporarily closed our 
stores across all of our brands in North America, EMEA, and Malaysia. On March 25, 2020, we temporarily closed 
our stores in New Zealand.  

2019 Form 10-K Page 73 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
     
     
     
     
 
   
  
  
  
     
     
     
    
  
   
  
  
  
     
     
     
    
  
   
  
  
  
 
 
 
 
  
   
  
  
  
 
 
 
 
  
   
  
  
  
 
 
 
 
  
   
  
  
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

24. Subsequent Events – (continued) 

The rest of our locations in the Asia Pacific region, which include Hong Kong, Singapore, and Australia, will remain 
open subject to direction from local and national governments.  

We continue to monitor the outbreak of COVID-19 and other closures, or closures for a longer period, may be required 
to help ensure the health and safety of our associates and our customers. COVID-19 has and may continue to have 
an effect on ports and trade, as well as global travel. We have set up a special management committee and the 
committee is taking the necessary precautionary measures to protect the health and safety of our associates as well 
as following the guidance provided by local health authorities. Given the dynamic nature of these circumstances, the 
duration  of  business  disruption,  and  reduced  customer  traffic,  the  related  financial  affect  cannot  be  reasonably 
estimated at this time but are expected to materially affect our business for the first quarter and full year of 2020.  

On March 19, 2020, in order to increase our cash position and help preserve our financial flexibility, we have drawn 
$330 million of our credit facility. 

2019 Form 10-K Page 74 

 
 
 
 
 
  
 
 
 
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

There  were  no  disagreements  between  the  Company  and  its  independent  registered  public  accounting  firm  on 
matters of accounting principles or practices. 

Item 9A. Controls and Procedures 

(a)  Evaluation of Disclosure Controls and Procedures. 

The Company’s management performed an evaluation, under the supervision and with the participation of 
the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of 
the design and operation of the Company’s disclosure controls and procedures (as that term is defined in 
Rules 13a-15(e) and  15d-15(e) under  the  Securities  Exchange  Act  of  1934,  as  amended  (the  “Exchange 
Act”)) as of February 1, 2020. Based on that evaluation, the Company’s CEO and CFO concluded that the 
Company’s  disclosure  controls  and  procedures  were  effective  to  ensure  that  information  relating  to  the 
Company that is required to be disclosed in the reports that we file or submit under the Exchange Act is 
recorded,  processed,  summarized,  and  reported  within  the  time  periods  specified  in  the  SEC  rules and 
forms, and is accumulated and communicated to management, including the CEO and CFO, as appropriate 
to allow timely decisions regarding required disclosure. 

(b)  Management’s Annual Report on Internal Control over Financial Reporting. 

The Company’s management is responsible for establishing and maintaining adequate internal control over 
financial reporting (as that term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f)). To evaluate the 
effectiveness of the Company’s internal control over financial reporting, the Company uses the framework 
in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of 
the  Treadway  Commission  (the  “2013  COSO  Framework”).  Using  the  2013  COSO  Framework,  the 
Company’s  management,  including  the  CEO  and  CFO,  evaluated  the  Company’s  internal  control  over 
financial reporting and concluded that the Company’s internal control over financial reporting was effective 
as  of  February 1,  2020.  KPMG  LLP,  the  independent  registered  public  accounting  firm  that  audits  the 
Company’s consolidated financial statements included in this annual report, has issued an attestation report 
on the Company’s effectiveness of internal control over financial reporting, which is included in Item 9A(d). 

(c)  Changes in Internal Control over Financial Reporting. 

We are currently migrating our point-of-sale software to a new platform. Approximately 2,900 stores have 
been converted to the new software platform as of February 1, 2020, and we currently expect to complete 
the implementation in the first half of 2020. In connection with this implementation and resulting business 
process changes, we may make changes to the design and operation of our internal control over financial 
reporting. 

Additionally, during the fourth quarter of 2018 the Company implemented a new leasing accounting system 
in advance of the adoption of the new leasing standard that was effective the first quarter of 2019. We revised 
our controls in connection with this adoption and further refined business processes and made changes to 
the design and implementation of our internal control in connection with the new standard. 

During the Company’s last fiscal quarter there were no changes in internal control over financial reporting, 
other than the implementation of new point-of-sale software and lease accounting system noted above, that 
materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial 
reporting. 

(d)  Report of Independent Registered Public Accounting Firm on Internal Control Over Financial Reporting- the 

report appears on the following page. 

2019 Form 10-K Page 75 

 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Shareholders and Board of Directors  
Foot Locker, Inc.: 

Opinion on Internal Control Over Financial Reporting 

We have audited Foot Locker, Inc.’s and subsidiaries (the “Company”) internal control over financial reporting as of 
February  1,  2020,  based  on  criteria  established  in  Internal  Control  –  Integrated  Framework  (2013)  issued  by  the 
Committee of Sponsoring Organizations of the Treadway Commission. In our opinion, the Company maintained, in 
all  material  respects,  effective  internal  control  over  financial  reporting  as  of  February  1,  2020,  based  on  criteria 
established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations 
of the Treadway Commission. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the consolidated balance sheets of the Company as of February 1, 2020 and February 2, 2019, 
the related consolidated statements of operations, comprehensive income, changes in shareholders’ equity, and cash 
flows for each of the years in the three-year period ended February 1, 2020, and the related notes (collectively, the 
“consolidated financial statements”), and our report dated March 27, 2020 expressed an unqualified opinion on those 
consolidated financial statements. 

Basis for Opinion  

The Company’s management is responsible for maintaining effective internal control over financial reporting and for 
its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting,  included  in  the  accompanying 
Management’s Annual Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion 
on  the  Company’s  internal  control  over  financial  reporting  based  on  our  audit.  We  are  a  public  accounting  firm 
registered with the PCAOB and are required to be independent with respect to the Company in accordance with the 
U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission 
and the PCAOB. 

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was 
maintained  in  all  material  respects.  Our  audit  of  internal  control  over  financial  reporting  included  obtaining  an 
understanding  of  internal  control  over  financial  reporting,  assessing  the  risk  that  a  material  weakness  exists,  and 
testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our 
audit also included performing such other procedures as we considered necessary in the circumstances. We believe 
that our audit provides a reasonable basis for our opinion. 

Definition and Limitations of Internal Control Over Financial Reporting  

A  company’s  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance 
regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in 
accordance  with  generally  accepted  accounting  principles.  A  company’s  internal  control  over  financial  reporting 
includes  those  policies  and  procedures  that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail, 
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable 
assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance 
with generally accepted accounting principles, and that receipts and expenditures of the company are being made 
only in accordance with authorizations of management and directors of the company; and (3) provide reasonable 
assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s 
assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control 
over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness 
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or 
that the degree of compliance with the policies or procedures may deteriorate. 

/s/ KPMG LLP 
New York, New York 

March 27, 2020 

2019 Form 10-K Page 76 

 
 
 
Item 9B. Other Information 

None. 

Item 10. Directors, Executive Officers and Corporate Governance 

(a)  Directors of the Company 

PART III 

Information relative to directors of the Company will be set forth under the section captioned “Proposal 
1-Election of Directors” in the Proxy Statement and is incorporated herein by reference. 

(b)  Executive Officers of the Company 

Information with respect to executive officers of the Company will be set forth in Item 4A in Part I. 

(c)  Information with respect to compliance with Section 16(a) of the Securities Exchange Act of 1934 will be set 
forth under the section captioned “Section 16(a) Beneficial Ownership Reporting Compliance” in the Proxy 
Statement and is incorporated herein by reference. 

(d)  Information on our audit committee and the audit committee financial expert will be contained in the Proxy 
Statement under the section captioned “Committees of the Board” and is incorporated herein by reference. 

(e)  Information about the Code of Business Conduct governing our employees, including our Chief Executive 
Officer, Chief Financial Officer, Chief Accounting Officer, and the Board of Directors, will be set forth under 
the heading “Code of Business Conduct” under the Corporate Governance section of the Proxy Statement 
and is incorporated herein by reference. 

Item 11. Executive Compensation 

Information set forth in the Proxy Statement beginning with the section captioned “Director Compensation” through 
and including the section captioned “Pension Benefits” is incorporated herein by reference, and information set forth 
in  the  Proxy  Statement  under  the  heading  “Compensation  Committee  Interlocks  and  Insider  Participation”  is 
incorporated herein by reference. 

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

Information set forth in the Proxy Statement under the sections captioned “Equity Compensation Plan Information” 
and “Beneficial Ownership of the Company’s Stock” is incorporated herein by reference. 

Item 13. Certain Relationships and Related Transactions, and Director Independence 

Information set forth in the Proxy Statement under the section captioned “Directors’ Independence” is incorporated 
herein by reference. 

Item 14. Principal Accounting Fees and Services 

Information about the principal accounting fees and services is set forth under the section captioned “Proposal 3: 
Ratification of the Appointment of our Independent Registered Public Accounting Firm — Audit and Non-Audit Fees” 
in the Proxy Statement and is incorporated herein by reference. Information about the Audit Committee’s preapproval 
policies  and  procedures  is  set  forth  in  the  section  captioned  “Proposal  3:  Ratification  of  the  Appointment  of  our 
Independent  Registered  Public  Accounting  Firm —  Audit  Committee  Preapproval  Policies  and  Procedures” in  the 
Proxy Statement and is incorporated herein by reference. 

2019 Form 10-K Page 77 

 
 
 
Item 15. Exhibits and Financial Statement Schedules 

(a)(1) and (2) Financial Statements 

PART IV 

The list of financial statements required by this item is set forth in Item 8. “Consolidated Financial Statements 
and Supplementary Data.” All other schedules specified under Regulation S-X have been omitted because 
they are not applicable, because they are not required, or because the information required is included in 
the financial statements or notes thereto. 

(a)(3) and (c) Exhibits 

An index of the exhibits which are required by this item and which are included or incorporated herein by 
reference in this report appears on pages 79 through 82. 

Item 16. Form 10-K Summary 

None. 

2019 Form 10-K Page 78 

 
 
 
 
 
FOOT LOCKER, INC. 

INDEX OF EXHIBITS 

Exhibit No.      

3.1 

Description 
Certificate of Incorporation of the Registrant, as filed by the Department of State of the State of New 
York on April 7, 1989 (incorporated herein by reference to Exhibit 3(i)(a) to the Quarterly Report on 
Form 10-Q  for  the  quarterly  period  ended  July 26,  1997  filed  on  September 4,  1997  (the 
“July 26, 1997 Form 10-Q”)). 

3.2 

3.3 

4.1 

4.2 

4.3 

Certificates  of  Amendment  of  the  Certificate  of  Incorporation  of  the  Registrant,  as  filed  by  the 
Department of State of the State of New York on (a) July 20, 1989, (b) July 24, 1990, (c) July 9, 1997 
(incorporated  herein  by  reference  to  Exhibit 3(i)(b) to  the  July 26,  1997  Form 10-Q),  (d) June 11, 
1998 (incorporated herein by reference to Exhibit 4.2(a) to the Registration Statement on Form S-8 
(Registration No. 333-62425) (the “1998 Form S-8”)), (e) November 1, 2001 (incorporated herein by 
reference to Exhibit 4.2 to the Registration Statement on Form S-8 (Registration No. 333-74688) (the 
“2001  Form S-8”)),  and  (f) May 28,  2014  (incorporated  herein  by  reference  to  Exhibit 3.1  to  the 
Current Report on Form 8-K dated May 21, 2014 filed on May 28, 2014).  

By-Laws  of  the  Registrant,  as  amended  (incorporated  herein  by  reference  to  Exhibit 3.1  to  the 
Current Report on Form 8-K dated February 20, 2018 filed on February 22, 2018). 

The rights of holders of the Registrant’s equity securities are defined in the Registrant’s Certificate of 
Incorporation, as amended (incorporated herein by reference to (a) Exhibits 3(i)(a) and 3(i)(b) to the 
July 26, 1997 Form 10-Q, Exhibit 4.2(a) to the 1998 Form S-8, and Exhibit 4.2 to the 2001 Form S-8. 

Indenture,  dated  as  of  October 10,  1991  (incorporated  herein  by  reference  to  Exhibit 4.1  to  the 
Registration Statement on Form S-3 (Registration No. 33-43334)). 

Form of 8-1/2% Debentures due 2022 (incorporated herein by reference to Exhibit 4 to the Current 
Report on Form 8-K dated January 16, 1992). 

4.4* 

  Description of Registrant’s Securities   

10.1 

10.2† 

10.3† 

10.4† 

10.5† 

10.6† 

Credit Agreement, dated as of May 19, 2016, among Foot Locker, Inc., a New York corporation, the 
guarantors party thereto, the lenders party thereto and Wells Fargo, National Association, as agent, 
letter of credit issuer and swing line lender (incorporated herein by reference to Exhibit 10.1 to the 
Current Report on Form 8-K dated May 19, 2016 filed on May 19, 2016). 

Foot  Locker  2007  Stock  Incentive  Plan,  amended  and  restated  as  of  May 21,  2014  (incorporated 
herein by reference to Exhibit 10.3 to the Current Report on Form 8-K dated December 23, 2014 filed 
on December 31, 2014.  

Amendment Number One to the Foot Locker 2007 Stock Incentive Plan, amended and restated as 
of May 21, 2014 (incorporated herein by reference to Exhibit 10.5 to the Annual Report on Form 10-K 
for the fiscal year ended January 28, 2017 filed on March 23, 2017).  

Foot  Locker  Long-Term  Incentive  Compensation  Plan,  as  amended  and  restated  (incorporated 
herein by reference to Exhibit 10.3 to the Current Report on Form 8-K dated March 23, 2016 filed on 
March 29, 2016) (the “March 23, 2016 Form 8-K”). 

Foot Locker Executive Incentive Cash Compensation Plan (incorporated by reference to Exhibit 10.1 
to the Current Report on Form 8-K dated March 28, 2018 filed on April 3, 2018). 

Executive  Supplemental  Retirement  Plan  (incorporated  herein  by  reference  to Exhibit 10(d) to  the 
Registration  Statement  on  Form 8-B  filed  on  August 7,  1989  (Registration  No. 1-10299)  (the  “8-B 
Registration Statement”)). 

2019 Form 10-K Page 79 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No.      

10.7† 

Description 
Amendment  to  the  Executive  Supplemental  Retirement  Plan  (incorporated  herein  by  reference  to 
Exhibit 10(c)(i) to the Annual Report on Form 10-K for the fiscal year ended January 28, 1995 filed 
on April 24, 1995). 

10.8† 

10.9† 

10.10† 

10.11† 

10.12† 

10.13† 

10.14† 

10.15† 

10.16† 

10.17† 

10.18† 

10.19† 

10.20† 

10.21† 

Amendment  to  the  Executive  Supplemental  Retirement  Plan  (incorporated  herein  by  reference  to 
Exhibit 10(d)(ii) to the Annual Report on Form 10-K for the fiscal year ended January 27, 1996 filed 
on April 26, 1996). 

Supplemental  Executive  Retirement  Plan,  as  amended  and  restated  (incorporated  herein  by 
reference  to  Exhibit 10.1  to  the  Current  Report  on  Form 8-K  dated  August 13,  2007  filed  on 
August 17, 2007). 

Amendment  to  the  Foot  Locker  Supplemental  Executive  Retirement  Plan  (incorporated  herein  by 
reference  to  Exhibit 10.1  to  the  Current  Report  on  Form 8-K  dated  May 25,  2011  filed  on 
May 27, 2011). 

Amendment Number Two to the Foot Locker Supplemental Executive Retirement Plan (incorporated 
herein by reference to Exhibit 10.3 to the Current Report on Form 8-K dated March 26, 2014 filed on 
April 1, 2014 (the “March 26, 2014 Form 8-K”)). 

Amendment  Number  Three  to  the  Foot  Locker  Supplemental  Executive  Retirement  Plan 
(incorporated  herein  by  reference  to  Exhibit  10.1  to  the  Current  Report  on  Form  8-K  dated 
May 22, 2019 filed on May 28, 2019 (the “May 22, 2019 Form 8-K”)).  

Amendment Number Four to the Foot Locker Supplemental Executive Retirement Plan (incorporated 
herein by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q for the quarterly period 
ended August 3, 2019 filed on September 11, 2019).  

Foot  Locker  Directors’  Retirement  Plan,  as  amended  (incorporated  herein  by  reference  to 
Exhibit 10(k) to the 8-B Registration Statement). 

Amendments  to  the  Foot  Locker  Directors’  Retirement  Plan  (incorporated  herein  by  reference  to 
Exhibit 10(c) to the Quarterly Report on Form 10-Q for the quarterly period ended October 28, 1995 
filed on December 11, 1995). 

Foot Locker, Inc. Excess Cash Balance Plan (incorporated herein by reference to Exhibit 10.22 to 
the Annual Report on Form 10-K for the fiscal year ended January 31, 2009 filed on March 30, 2009 
(the “2008 Form 10-K”)). 

Automobile  Expense  Reimbursement  Program  for  Senior  Executives  (incorporated  herein  by 
reference to Exhibit 10.26 to the 2008 Form 10-K). 

Executive  Medical  Expense  Allowance  Program  for  Senior  Executives  (incorporated  herein  by 
reference to Exhibit 10.27 to the 2008 Form 10-K). 

Financial Planning Allowance Program for Senior Executives (incorporated herein by reference to 
Exhibit 10.28 to the 2008 Form 10-K). 

Long-Term  Disability  Program  for  Senior  Executives  (incorporated  herein  by  reference  to 
Exhibit 10.32 to the 2008 Form 10-K). 

Form of Nonstatutory Stock Option Award Agreement for Executive Officers (incorporated herein by 
reference  to  Exhibit 10.40  to  the  Annual  Report  on  Form 10-K  for  the  fiscal year  ended 
January 28, 2006 filed on March 27, 2006). 

10.22† 

Form of Nonstatutory Stock Option Award Agreement for Executive Officers (incorporated herein by 
reference to Exhibit 10.1 to the March 26, 2014 Form 8-K).  

2019 Form 10-K Page 80 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No.      

Description 

10.23† 

10.24† 

10.25† 

10.26† 

10.27† 

Form  of  Restricted  Stock  Agreement  (incorporated  herein  by  reference  to  Exhibit 10.2  to  the 
March 26, 2014 Form 8-K). 

Form of Restricted Stock Unit Award Agreement (incorporated herein by reference to Exhibit 10.3 to 
the March 28, 2013 Form 8-K). 

Form of  Restricted  Stock  Unit  Award  Agreement  for  RSU  portion  of  long-term  incentive 
compensation  awards  (incorporated  herein  by  reference  to  Exhibit 10.1  to  the  March 23,  2016 
Form 8-K). 

Form of Restricted Stock Unit Award Agreement for long-term incentive RSU awards (incorporated 
herein by reference to Exhibit 10.2 to March 23, 2016 Form 8-K). 

Form of  Restricted  Stock  Unit  Award  Agreement  (New  Hire)  (incorporated  herein  by  reference  to 
Exhibit 10.1 to the Quarterly Report on Form 10-Q for the quarterly period ended July 30, 2016 filed 
on September 7, 2016). 

10.28† 

Form of  Accelerate  Future  Growth  Award  Agreement  (incorporated  herein  by  reference  to  Exhibit 
10.1 to the Current Report on Form 8-K, dated April 12, 2018 filed on April 18, 2018.) 

10.29 

10.30 

10.31 

10.32 

10.33† 

10.34† 

10.35† 

Form of 
Exhibit 10(g) to the 8-B Registration Statement). 

indemnification  agreement,  as  amended 

(incorporated  herein  by 

reference 

to 

Amendment to form of indemnification agreement (incorporated herein by reference to Exhibit 10.5 
to  the  Quarterly  Report  on  Form 10-Q  for  the  quarterly  period  ended  May 5,  2001  filed  on 
June 13, 2001 (the “May 5, 2001 Form 10-Q”)). 

Trust Agreement dated as of November 12, 1987 (“Trust Agreement”), between F.W. Woolworth Co. 
and The Bank of New York, as amended and assumed by the Registrant (incorporated herein by 
reference to Exhibit 10(j) to the 8-B Registration Statement). 

Amendment  to  Trust  Agreement  made  as  of  April 11,  2001  (incorporated  herein  by  reference  to 
Exhibit 10.4 to the May 5, 2001 Form 10-Q).  

Employment  Agreement,  dated  November 6,  2014,  by  and  between  Richard  A.  Johnson  and  the 
Company (incorporated herein by reference to Exhibit 10.2 to the Current Report on Form 8-K dated 
November 3, 2014 filed on November 7, 2014). 

Form of Senior Executive Employment Agreement (incorporated herein by reference to Exhibit 10.1 
to the Current Report on Form 8-K dated April 20, 2015 filed on April 20, 2015). 

Form of Executive Employment Agreement (incorporated herein by reference to Exhibit 10.19 to the 
Annual Report on Form 10-K for the fiscal year ended January 30, 2016 filed on March 24, 2016). 

21* 

Subsidiaries of the Registrant. 

23* 

  Consent of Independent Registered Public Accounting Firm. 

31.1* 

  Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 

31.2* 

  Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 

32** 

Certification  of  Chief  Executive  Officer  and  Chief  Financial  Officer  Pursuant  to  18  U.S.C. 
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 

101.INS*   

XBRL Instance Document. 

2019 Form 10-K Page 81 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No.      

Description 

101.SCH*   

XBRL Taxonomy Extension Schema. 

101.CAL*   

XBRL Taxonomy Extension Calculation Linkbase. 

101.DEF*   

XBRL Taxonomy Extension Definition Linkbase.  

101.LAB*   

XBRL Taxonomy Extension Label Linkbase. 

101.PRE*   

XBRL Taxonomy Extension Presentation Linkbase. 

†  Management contract or compensatory plan or arrangement. 

* 

Filed herewith 

**  Furnished herewith 

2019 Form 10-K Page 82 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly 
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. 

SIGNATURES 

FOOT LOCKER, INC. 

By: /s/ RICHARD A. JOHNSON 
Richard A. Johnson 
Chairman, President and Chief Executive Officer 

Date: March 27, 2020 

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,  this  report  has  been  signed  below  on 
March 27, 2020, by the following persons on behalf of the Company and in the capacities indicated. 

/s/ RICHARD A. JOHNSON 
Richard A. Johnson 
Chairman, President and 
Chief Executive Officer 

/s/ GIOVANNA CIPRIANO 
Giovanna Cipriano 
Senior Vice President and Chief Accounting Officer 

/s/ MAXINE CLARK 
Maxine Clark 
Director 

/s/ ALAN D. FELDMAN 
Alan D. Feldman 
Director 

/s/ GUILLERMO G. MARMOL 
Guillermo G. Marmol 
Director 

/s/ MATTHEW M. MCKENNA 
Matthew M. McKenna 
Director 

/s/ STEVEN OAKLAND 
Steven Oakland 
Director 

/s/ LAUREN B. PETERS 
Lauren B. Peters 
Executive Vice President and 
Chief Financial Officer 

/s/ ULICE PAYNE, JR. 
Ulice Payne, Jr. 
Director 

/s/ DARLENE NICOSIA 
Darlene Nicosia 
Director 

/s/ CHERYL NIDO TURPIN 
Cheryl Nido Turpin 
Director 

/s/ KIMBERLY K. UNDERHILL 
Kimberly K. Underhill 
Director 

/s/ TRISTAN WALKER 
Tristan Walker 
Director 

/s/ DONA D. YOUNG 
Dona D. Young 
Lead Director 

2019 Form 10-K Page 83 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DESCRIPTION OF THE REGISTRANT’S SECURITIES 
REGISTERED PURSUANT TO SECTION 12 OF THE SECURITIES 
EXCHANGE ACT OF 1934 

Exhibit 4.4 

The following description of the common stock of Foot Locker, Inc. (“Foot Locker,” “we,” “us” and “our”) is based on our 
Certificate  of  Incorporation,  as  amended  (our  “Certificate  of  Incorporation”)  and  our  Bylaws  (our  “Bylaws”). This 
description is summarized from, and qualified in its entirety by reference to the New York Business Corporation Law 
and the complete text of our Certificate of Incorporation and our Bylaws, which are filed as Exhibits 3.1, 3.2 and 3.3, 
respectively, to our Annual Report on Form 10-K. 

DESCRIPTION OF COMMON STOCK 

Authorized Shares of Capital Stock 

Our authorized capital stock consists of: 

      500,000,000 shares of common stock, $0.01 par value per share; and 

      7,000,000 shares of preferred stock, $1.00 par value per share. 

Voting Rights 

The holders of our common stock are entitled to one vote for each share of stock held by such shareholder which has 
voting power upon the matter in question, including the election of directors. Except as otherwise provided by law, our 
Certificate of Incorporation or our Bylaws, matters will generally be decided by the holders of a majority of shares entitled 
to vote thereon. Our Bylaws provide that directors must be elected by a majority of the votes cast in elections for which 
the number of nominees for election does not exceed the number of directors to be elected. A plurality vote standard 
applies  to  contested  elections  where  the  number  of  nominees  exceeds  the  number  of  directors  to  be  elected.  Our 
Corporate Governance Guidelines provide that any incumbent director who does not receive a majority of the votes cast 
in an uncontested election is required to tender his or her resignation for consideration by the Nominating and Corporate 
Governance Committee. The Nominating and Corporate Governance Committee will make a recommendation to the 
Board of Directors (“Board”) whether to accept or reject the resignation, or whether other action should be taken. The 
director who tenders his or her resignation will not participate in the Committee’s or the Board’s decision. In determining 
its recommendation to the Board, the Nominating and Corporate Governance Committee will consider all factors that it 
deems  relevant.  Following  such  determination,  the  Company  will  promptly  disclose  publicly  the  Board’s  decision, 
including, if applicable, the reasons for rejecting the tendered resignation. 

Dividends 

Subject  to  preferences  that  may  apply  to  any  preferred  stock  outstanding,  holders  of  common  stock  are  entitled  to 
receive dividends out of assets legally available at the time and in the amounts that the Board may determine from time 
to time. 

Liquidation Rights 

In the event of a liquidation, dissolution or winding-up of Foot Locker, the holders of common stock are entitled to share 
equally and ratably in the assets of Foot Locker, if any, remaining after the payment of all debts and liabilities of Foot 
Locker and the liquidation preference of any outstanding preferred stock. 

 
 
 
  
  
 
 
Other Rights and Preferences 

Our common stock has no sinking fund, redemption provisions, or preemptive, conversion, or exchange rights. 

Listing 

Our common stock is listed on The New York Stock Exchange under the trading symbol “FL.” 

Transfer Agent and Registrar 

The transfer agent and registrar for our common stock is Computershare Shareholder Services. 

ANTI-TAKEOVER EFFECTS OF CERTAIN PROVISIONS  
OF OUR CERTIFICATE OF INCORPORATION AND BYLAWS 

Certain Effects of Authorized but Unissued Stock 

Our  Board  may  create  and  issue  series  of  preferred  stock  with  rights,  privileges  or  restrictions,  having  the  effect  of 
discriminating against an existing or prospective holder of such securities as a result of such security holder beneficially 
owning or commencing a tender offer for a substantial amount of common stock.  One of the effects of authorized but 
unissued and unreserved shares of capital stock may be to render more difficult or discourage an attempt by a potential 
acquiror to obtain control of Foot Locker by means of a merger, tender offer, proxy contest or otherwise, and thereby 
protect the continuity of Foot Locker’s management. 

Advance Notice for Shareholder Proposals and Nominations 

Our Bylaws contain advance notice provisions with respect to shareholder nominations of candidates for election as 
directors and any other business that the shareholder intends to bring at a meeting of shareholders. 

No Cumulative Voting 

Our Bylaws do not provide for cumulative voting in the election of directors. The absence of cumulative voting may make 
it more difficult for shareholders owning less than a majority of our common stock to elect any directors to our Board. 

Power of Shareholders to Call Special Shareholders Meeting 

Our Bylaws provide that special meetings of shareholders may be called only by the Chairman of our Board, the Chief 
Executive  Officer,  a  Vice  Chairman  of  the  Board,  the  President  or  our  Board  pursuant  to  a  resolution  adopted  by  a 
majority of the total number of authorized directors. 

Anti-Greenmail Provision 

Our Certificate of Incorporation includes an “anti-greenmail” provision that prohibits us from repurchasing any shares of 
our capital stock at a price above the fair market value of such shares at the time of such repurchase from an Interested 
Shareholder (defined as any person, with certain exceptions, who is, or who has announced or publicly disclosed a plan 
or intention to become, a beneficial owner of five percent or more of our voting stock) or certain related parties who 
have not beneficially owned all of their shares for at least two years, unless such repurchase is approved by a majority 
vote of shareholders other than such Interested Shareholder and related parties. 

 
 
 
 
 
 
 
 
FOOT LOCKER, INC. SUBSIDIARIES (1) 

Exhibit 21 

The following is a  list of  subsidiaries of Foot  Locker, Inc.  as of February 1, 2020, omitting some  subsidiaries, 
which, considered in the aggregate, would not constitute a significant subsidiary. 

State or Other Jurisdiction of 
Incorporation 
Name 
Wisconsin  
Eastbay, Inc.  
Ireland  
FL Finance (Europe) Limited  
Ireland  
FL Finance Europe (US) Limited  
Netherlands  
FLE Holdings Coöperatief U.A. 
Netherlands 
FLE Logistics B.V. 
Delaware 
FLE Partners LLC 
Foot Locker Artigos Desportivos e de Tempos Livres, Lda.   Portugal  
Foot Locker Asia Pte. Ltd. 
Foot Locker Australia, Inc.  
Foot Locker Austria GmbH  
Foot Locker Belgium BVBA  
Foot Locker Canada Co.  
Foot Locker Corporate Services, Inc.  
Foot Locker Czech Republic s.r.o. 
Foot Locker Denmark B.V. 
Foot Locker ETVE, Inc. 
Foot Locker Europe B.V.  
Foot Locker Europe.com B.V. 
Foot Locker Europe.com GmbH 
Foot Locker France S.A.S.  
Foot Locker Germany GmbH & Co. KG  
Foot Locker Greece Athletic Goods Ltd.  
Foot Locker Hong Kong Ltd. 
Foot Locker Hungary Kft.  
Foot Locker Istanbul Sport Giyim Sanayi ve Ticaret LS  
Foot Locker Italy S.r.l.  
Foot Locker Malaysia Sdn. Bhd. 
Foot Locker Netherlands B.V.  
Foot Locker New Zealand, Inc.  
Foot Locker Norway B.V. 
Foot Locker Poland Sp. z o.o. 
Foot Locker Retail Ireland Limited  
Foot Locker Retail, Inc. 
Foot Locker Scandinavia B.V.  
Foot Locker Singapore Pte. Ltd. 
Foot Locker Sourcing, Inc.  
Foot Locker Spain C.V. 
Foot Locker Spain S.L.  
Foot Locker Specialty, Inc.  
Foot Locker Stores, Inc.  
Foot Locker Switzerland LLC 
Footlocker.com, Inc.  
Freedom Sportsline Limited  
RPG Logistics GmbH 
Runners Point Administration GmbH 
Runners Point B.V. & Co. K.G. 
Runners Point Switzerland LLC 
Sidestep GmbH 
Team Edition Apparel, Inc.  

Singapore 
Delaware  
Austria  
Belgium  
Canada  
Delaware  
Czech Republic 
Netherlands 
Delaware 
Netherlands  
Netherlands 
Germany 
France  
Germany  
Greece  
Hong Kong 
Hungary  
Turkey  
Italy  
Malaysia 
Netherlands  
Delaware  
Netherlands 
Poland 
Ireland  
New York 
Netherlands  
Singapore 
Delaware  
Netherlands 
Spain  
New York  
Delaware  
Switzerland  
Delaware  
United Kingdom  
Germany 
Germany 
Germany 
Switzerland 
Germany 
Florida  

(1) 

Each  subsidiary  company  is  100%  owned,  directly  or  indirectly,  by  Foot  Locker,  Inc.  All 
subsidiaries are consolidated with Foot Locker, Inc. for accounting and financial reporting 
purposes. 

 
 
 
 
 
 
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

Exhibit 23 

The Board of Directors 
Foot Locker, Inc.: 

We  consent  to  the  incorporation  by  reference  in  the  following  registration  statements  of  Foot  Locker,  Inc.  and 
subsidiaries of our reports dated March 27, 2020, with respect to the consolidated balance sheets of Foot Locker, Inc. 
and subsidiaries as of February 1, 2020 and February 2, 2019, and the related consolidated statements of operations, 
comprehensive  income,  shareholders’  equity,  and  cash  flows  for  each  of  the  years  in  the  three-year  period  ended 
February  1,  2020,  and  the  related  notes,  and  the  effectiveness  of  internal  control  over  financial  reporting  as  of 
February 1, 2020, which reports appear in the February 1, 2020 annual report on Form 10-K of Foot Locker, Inc. 

Form S-8 No. 33-10783 
Form S-8 No. 33-91888 
Form S-8 No. 33-91886 
Form S-8 No. 33-97832 
Form S-8 No. 333-07215 
Form S-8 No. 333-21131 
Form S-8 No. 333-62425 
Form S-8 No. 333-33120 
Form S-8 No. 333-41056 
Form S-8 No. 333-41058 
Form S-8 No. 333-74688 
Form S-8 No. 333-99829 
Form S-8 No. 333-111222 
Form S-8 No. 333-121515 
Form S-8 No. 333-144044 
Form S-8 No. 333-149803 
Form S-3 No. 33-43334 
Form S-3 No. 33-86300 
Form S-3 No. 333-64930 
Form S-8 No. 333-167066 
Form S-8 No. 333-171523 
Form S-8 No. 333-190680 
Form S-8 No. 333-196899 

Our report on the consolidated financial statements refers to a change in the Company’s method of accounting for 
leases due to the adoption of Financial Accounting Standards Board Accounting Standards Codification Topic 842, 
Leases. 

/s/ KPMG LLP 

New York, New York 
March 27, 2020 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
I, Richard A. Johnson, certify that: 

CERTIFICATION 

Exhibit 31.1 

1. 

    I have reviewed this Annual Report on Form 10-K of Foot Locker, Inc. (the “Registrant”);

2. 

3. 

4. 

   Based on my knowledge, this report does not contain any untrue statement of a material 
fact or omit to state a material fact necessary to make the statements made, in light of 
the circumstances under which such statements were made, not misleading with respect 
to the period covered by this report; 

   Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information 
included in this report, fairly present in all material respects the financial condition, results 
of operations and cash flows of the Registrant as of, and for, the periods presented in 
this report; 

   The  Registrant’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and 
maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-
15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange 
Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have: 

   a) 

   b) 

   c) 

   d) 

   designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure 
controls  and  procedures  to  be  designed  under  our  supervision,  to  ensure  that 
material  information  relating  to  the  Registrant,  including  its  consolidated 
subsidiaries,  is  made  known  to  us  by  others  within  those  entities,  particularly 
during the period in which this report is being prepared; 

   designed such internal control over financial reporting, or caused such internal 
control over financial reporting to be designed under our supervision, to provide 
reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the 
preparation  of  financial  statements  for  external  purposes  in  accordance  with 
generally accepted accounting principles; 

   e  valuated  the  effectiveness  of  the  Registrant’s  disclosure  controls  and 
procedures and presented in this report our conclusions about the effectiveness 
of the disclosure controls and procedures, as of the end of the period covered by 
this report based on such evaluation; and 

   disclosed  in  this  report  any  change  in  the  Registrant’s  internal  control  over 
financial reporting that occurred during the Registrant’s most recent fiscal quarter 
(the Registrant’s fourth fiscal quarter in the case of an annual report) that has 
materially  affected,  or  is  reasonably  likely  to  materially  affect,  the  Registrant’s 
internal control over financial reporting; and 

5. 

   The Registrant’s other certifying officer(s) and I have disclosed, based on our most recent 
evaluation of internal control over financial reporting, to the Registrant’s auditors and the 
Audit Committee of the Registrant’s Board of Directors: 

   a) 

   all significant deficiencies and material weaknesses in the design or operation of 
internal control over financial reporting which are reasonably likely to adversely 
affect the Registrant’s ability to record, process, summarize and report financial 
information; and 

   b) 

    any fraud, whether or not material, that involves management or other employees 
who  have  a  significant  role  in  the  Registrant’s  internal  control  over  financial 
reporting. 

March 27, 2020 

/s/ RICHARD A. JOHNSON 
Chief Executive Officer 

 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
I, Lauren B. Peters, certify that: 

CERTIFICATION 

Exhibit 31.2 

1.      I have reviewed this Annual Report on Form 10-K of Foot Locker, Inc. (the “Registrant”); 

2.     Based on my knowledge, this report does not contain any untrue statement of a material 
fact or omit to state a material fact necessary to make the statements made, in light of the 
circumstances under which such statements were made, not misleading with respect to 
the period covered by this report; 

3.     Based on my knowledge, the financial statements, and other financial information included 
in  this  report,  fairly  present  in  all  material  respects  the  financial  condition,  results  of 
operations and cash flows of the Registrant as of, and for, the periods presented in this 
report; 

4.     The  Registrant’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and 
maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-
15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange 
Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have: 

   a) 

   b) 

   designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure 
controls  and  procedures  to  be  designed  under  our  supervision,  to  ensure  that 
material 
its  consolidated 
subsidiaries, is made known to us by others within those entities, particularly during 
the period in which this report is being prepared; 

information  relating 

the  Registrant, 

including 

to 

   designed  such  internal  control  over  financial  reporting,  or  caused  such  internal 
control over financial reporting to be designed under our supervision, to provide 
reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the 
preparation  of  financial  statements  for  external  purposes  in  accordance  with 
generally accepted accounting principles; 

   c) 

   evaluated the effectiveness of the Registrant’s disclosure controls and procedures 
and  presented  in  this  report  our  conclusions  about  the  effectiveness  of  the 
disclosure  controls  and  procedures,  as  of  the  end  of  the  period  covered  by  this 
report based on such evaluation; and 

   d) 

   disclosed in this report any change in the Registrant’s internal control over financial 
reporting  that  occurred  during  the  Registrant’s  most  recent  fiscal  quarter  (the 
Registrant’s fourth fiscal quarter in the case of an annual report) that has materially 
affected, or is reasonably likely to materially affect, the Registrant’s internal control 
over financial reporting; and 

5.     The Registrant’s other certifying officer(s) and I have disclosed, based on our most recent 
evaluation of internal control over financial reporting, to the Registrant’s auditors and the 
Audit Committee of the Registrant’s Board of Directors: 

   a) 

   all significant deficiencies and material weaknesses in the design or operation of 
internal  control  over  financial  reporting  which  are  reasonably  likely  to  adversely 
affect  the  Registrant’s  ability  to  record,  process,  summarize  and  report  financial 
information; and 

   b) 

    any fraud, whether or not material, that involves management or other employees 
who  have  a  significant  role  in  the  Registrant’s  internal  control  over  financial 
reporting. 

March 27, 2020 

/s/ LAUREN B. PETERS 
Chief Financial Officer 

 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
FOOT LOCKER, INC. 

CERTIFICATION PURSUANT TO 
18 U.S.C. SECTION 1350 
AS ADOPTED PURSUANT TO 
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

Exhibit 32 

In  connection  with  the  Annual  Report  on  Form  10-K  of  Foot  Locker,  Inc.  (the  “Registrant”)  for  the  period  ended 
February 1, 2020, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Richard A. 
Johnson, as Chief Executive Officer of the Registrant and Lauren B. Peters, as Chief Financial Officer of the Registrant, 
each hereby certify, pursuant to 18 U.S.C. Section 1350, that: 

 (1) 

(2) 

the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities 
Exchange Act of 1934; and 

 the  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the 
financial condition and results of operations of the Registrant. 

Dated: March 27, 2020 

/s/ RICHARD A. JOHNSON   
Richard A. Johnson  
Chief Executive Officer 

/s/ LAUREN B. PETERS   
Lauren B. Peters 
Chief Financial Officer 

The foregoing certification is being furnished solely pursuant to 18 U.S.C. § 1350 and is not being filed as part of the 
Report or as a separate disclosure document. Such certification will not be deemed to be incorporated by reference into 
any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except 
to the extent that the company specifically incorporates it by reference. 

 
 
  
  
   
   
 
 
   
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
About the Company

Foot Locker, Inc. leads the celebration of sneaker and youth culture around the globe 

through a portfolio of brands including Foot Locker, Lady Foot Locker, Kids Foot Locker, 

Champs Sports, Eastbay, Footaction, Runners Point, and Sidestep.  With 3,129 retail stores 

in 27 countries across North America, Europe, Asia, Australia, and New Zealand, as well as 

websites and mobile apps, the Company’s purpose is to inspire and empower youth culture 

around the world, by fueling a shared passion for self-expression and creating unrivaled 

experiences at the heart of the global sneaker community.  Foot Locker, Inc. has corporate 

headquarters in New York.  For additional information please visit www.footlocker-inc.com.

Financial Highlights *

2015 

2016 

2017 

2018 

2019

Sales** _______________________________________________  $ 7,412  

$ 7,766  

$ 7,687  

 $ 7,939 

$ 8,005

Sales per Gross Square Foot ______________________________  $  504  

$  515  

$  495  

$  504 

$  510

  Earnings Before Interest and Taxes** _____________________  $  946  

$ 1,012  

$  762  

 $  741  

$  722

  EBIT Margin  _________________________________________ 

 12.8% 

  13.0% 

  9.9% 

  9.3% 

  9.0%

  Net Income**  ________________________________________  $  606  

 $  652  

 $  510  

 $  547 

$  538

  Net Income Margin ____________________________________ 

  8.2% 

   8.4% 

  6.6% 

  6.9% 

  6.7%

  Diluted EPS from Continuing Operations  __________________  $  4.29  

 $  4.82  

 $  3.99  

 $  4.71 

$  4.93

  Return on Invested Capital ______________________________ 

 15.8% 

  15.1% 

 11.0% 

 12.0% 

 12.5%

Cash and Cash Equivalents Position, Net of Debt** ____________  $  891  

$  919 

$  724  

$  767 

$  785

* Results in this table and throughout pages 1 through 13 refer to non-GAAP, adjusted figures, on a 52-week basis. 
  See pages 18-20 of Form 10-K for the reconciliation of GAAP to non-GAAP adjusted results. 

** In Millions

Financial Highlights _____________________________ 
Letter to Shareholders ___________________________ 
Elevate the Customer Experience  __________________ 
Invest for Long-Term Growth ______________________ 
Drive Productivity _______________________________ 

1 
2
5
7
9

Leverage the Power of Our People  _________________  11
Social Responsibility _____________________________  13
Form 10-K _____________________________________  14
Board of Directors, Corporate Management, 
Division Management, Corporate Information  ________ IBC

This report contains forward-looking statements within the meaning of the federal securities laws. Other than statements of historical facts, all statements which 
address activities, events, or developments that the Company anticipates will or may occur in the future, including, but not limited to, such things as future capital 
expenditures, expansion, strategic plans, financial objectives, dividend payments, stock repurchases, growth of the Company’s business and operations, including 
future cash flows, revenues, earnings, and other such matters, are forward-looking statements. These forward-looking statements are based on many assumptions 
and factors which are detailed in the Company’s filings with the U.S. Securities and Exchange Commission. 

These forward-looking statements are based largely on our expectations and judgments and are subject to a number of risks and uncertainties, many of which 
are unforeseeable and beyond our control. For additional discussion on risks and uncertainties that may affect forward-looking statements, see “Risk Factors” 
disclosed  in  the  2019  Annual  Report  on  Form  10-K.  Any  changes  in  such  assumptions  or  factors  could  produce  significantly  different  results.  The  Company 
undertakes no obligation to update forward-looking statements, whether as a result of new information, future events, or otherwise. 

1

46070_Foot Locker_AR_Cov.indd   4-6
46070_Foot Locker_AR_Cov.indd   4-6

BOAR D OF   
DIRECTORS

COR POR ATE 
MANAGEMENT 

DIVI SION   
MANAGEMENT

Richard A. Johnson 1
Chairman 
President and Chief Executive Officer

Richard A. Johnson 
Chairman, President and  
Chief Executive Officer  

Stephen D. Jacobs 
Executive Vice President and 
Chief Executive Officer—  
North America

CO RPO RATE 
INFORMATION

Corporate Headquarters
330 West 34th Street 
New York, New York 10001 
(212) 720-3700 

Franklin R. Bracken
Senior Vice President and General 
Manager, Foot Locker U.S.,  
Lady Foot Locker and  
Kids Foot Locker

Andrew I. Gray
Vice President and  
Chief Merchandising Officer

Guy M. Harkless
Vice President and General  
Manager, Foot Locker Canada 

Bryon W. Milburn
Senior Vice President and  
General Manager, Champs Sports 
and Eastbay

Patrick Walsh 
Vice President and General  
Manager, Footaction

Vijay Talwar 
Executive Vice President and Chief 
Executive Officer—EMEA

Susie Kuhn 
Vice President and General  
Manager, Foot Locker Europe

Kick van der Staak
Vice President and General  
Manager, Runners Point and 
Sidestep 

Lewis P. Kimble 
Executive Vice President and Chief 
Executive Officer—Asia Pacific 

Natalie Ellis 
Vice President and General  
Manager, Foot Locker Pacific

Tomas Petersson  
Vice President and General  
Manager, Foot Locker Asia 

Worldwide Website 
Our website at www.footlocker-inc.com 
offers information about our Company, 
as well as online versions of our Form 
10-K, SEC reports, quarterly results, 
press releases, and corporate gover-
nance documents.   

Transfer Agent and Registrar 
Computershare
P.O. Box 505000
Louisville, Kentucky 40233 
(866) 857-2216 
(201) 680-6578 Outside U.S. and Canada 
(800) 952-9245 Hearing Impaired -TTY Phone 
www.computershare.com/investor  

Overnight correspondence  
should be sent to:  
462 South 4th Street, Suite 1600, 
Louisville, Kentucky 40202 

Independent Registered Public  
Accounting Firm 
KPMG LLP
345 Park Avenue
New York, New York 10154
(212) 758-9700

Dividend Reinvestment 
Dividends on Foot Locker, Inc. 
common stock may be reinvested 
through participation in the Dividend 
Reinvestment Program. Participating 
shareowners may also make optional 
cash purchases of Foot Locker, Inc. 
common stock. Please contact our 
Transfer Agent.

Service Marks and Trademarks
The service marks and tradmarks Foot 
Locker, Footaction, Lady Foot Locker, 
Kids Foot Locker, Champs Sports, 
footlocker.com, Eastbay, Team Edition, 
Runners Point, and Sidestep are owned 
by Foot Locker, Inc. or it’s affiliates.   

Investor Information 
Investor inquiries should be directed 
to the Investor Relations Department 
at  (212) 720-4600.

Maxine Clark 3, 5
Founder and Retired  
Chief Executive Bear 
Build-A-Bear Workshop, Inc.

Alan D. Feldman 3, 5
Retired Chairman,  
President and Chief  
Executive Officer
Midas, Inc.   

Guillermo G. Marmol 1, 2, 5
President 
Marmol & Associates

Matthew M. McKenna 1, 2, 5
Executive in Residence  
Georgetown University,  
McDonough School of Business;  
General Partner  
Open Prairie Rural Opportunities 
Fund, L.P.

Darlene Nicosia 2, 3 
President, Canada
The Coca Cola Company

Lauren B. Peters 
Executive Vice President and 
Chief Financial Officer

Pawan Verma 
Executive Vice President and 
Chief Information and  
Customer Connectivity Officer 

Giovanna Cipriano
Senior Vice President and
Chief Accounting Officer

Sheilagh M. Clarke 
Senior Vice President, 
General Counsel and Secretary

Todd Greener 
Senior Vice President—
Global Supply Chain

Scott Martin
Senior Vice President 
Chief Strategy and  
Development Officer

Steven Oakland 1, 3, 4 
Chief Executive Officer and President
TreeHouse Foods, Inc.

Elizabeth S. Norberg
Senior Vice President and
Chief Human Resources Officer

James R. Lance 
Vice President 
Corporate Finance and 
Investor Relations 

John A. Maurer 
Vice President, 
Treasurer 

Dennis E. Sheehan
Vice President and
Deputy General Counsel

Ulice Payne, Jr. 2, 4  
President and Managing Member 
Addison-Clifton, LLC

Cheryl Nido Turpin 3, 4
Retired President and 
Chief Executive Officer
The Limited Stores

Kimberly K. Underhill 1, 3, 5
President, North America Consumer
Kimberly-Clark Corporation

Tristan Walker 4, 5 
Founder and Chief Executive Officer
Walker and Company Brands, Inc.

Dona D. Young 1, 2, 4   
Lead Director
Retired Chairman,  
President and Chief Executive Officer
The Phoenix Companies, Inc.

1   Member of Executive Committee

2   Member of Audit Committee

3   Member of Compensation and  

Management Resources Committee

4   Member of Nominating and  

Corporate Governance Committee

5   Member of Finance and  

Strategic Planning Committee

3/27/20   9:23 PM
3/27/20   9:23 PM

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
330 West 34TH Street
New York, NY 10001

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2019 Annual Report

To Inspire and Empower Youth Culture

To Inspire and Empower Youth Culture

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