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Walmart

wmt · NYSE Consumer Defensive
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Ticker wmt
Exchange NYSE
Sector Consumer Defensive
Industry Discount Stores
Employees 10,000+
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FY2013 Annual Report · Walmart
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2013 Annual Report

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A history of delivering strong results

More than

Approximately

Approximately

10,700

245M

75%

retail units operated 
in 27 countries

Increase of

59%

in 
earnings
 per share(1)

customers served 
weekly in our stores
in 27 countries

Increase of

123%

in free  
     cash flow(1)(2)

of U.S. store  
operations management 
joined Walmart as  
hourly associates

More than

$60B

returned to 
shareholders 
through dividends 
and share  
   repurchases(1)

(1) Data reflects five-year period from fiscal 2009 through 2013.

(2)  Free cash flow is a non-GAAP measure. Net cash provided by operating activities of continuing operations is the closest GAAP measure to free cash flow. Reconciliations 

and other information regarding free cash flow and its closest GAAP measure can be found in the Management’s Discussion and Analysis of Financial Condition and Results 
of Operations included in this Annual Report and on our website at www.stock.walmart.com.

About the cover:

Regardless of the market 
where we operate, the 
retail format or the 
website, Walmart serves 
customers with one core 
mission: to help people 
save money so they can 
live better.

To learn more about  
Walmart’s business  
strategies and company 
mission, please visit our 
electronic report at  
www.stock.walmart.com.  
You’ll hear from manage ment, 
associates and customers 
about our business.

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Many of Walmart’s most innovative ideas originate from the 
insights of associates across our global operations.

Michael T. Duke
President and Chief Executive Officer
Wal-Mart Stores, Inc.

To our shareholders, associates and customers

Over the last few years, I’ve shared with you how we would 
build the “Next Generation Walmart” and serve the “Next 
Generation customer.”  This came from a belief that the  
major trends shaping our world are also driving significant 
change in the retail landscape – the emerging global middle 
class, the faster adoption of mobile technology, rising energy 
prices and many others. At Walmart today, we have never 
had more clarity around what the world is going to look like, 
and what it will take to win with the customer we care so 
much about. We’ve developed and executed strategies that 
are delivering results, which I’ll highlight in this message. 
Just as important, however, are the key strategic areas where 
we are especially focused and accelerating. 

Financial results and key strategies
Last year, Walmart delivered a really good financial performance. 
Our earnings per share increased 10.6 percent to $5.02. 
With the addition of $22 billion in net sales, we are now  
a $466 billion company. Our operating income was up  
4.7 percent to $27.8 billion. We also grew free cash flow 
18.1 percent to $12.7 billion. All of this enabled our company 
to return $13 billion to shareholders in dividends and share 

repurchases. In fact, Walmart shareholders enjoyed the 
best overall return in stock performance and dividends  
for our company this year than in more than a decade.  
This success was made possible by the contributions of our 
2.2 million fantastic associates around the world and their 
commitment to saving people money so they can live better.

When it comes to our operating segments, Walmart U.S. is as 
strong as it has ever been. Last year, we opened our 4,000th 
U.S. location and added more than $10 billion in net sales, 
including $4.7 billion in comp sales growth. We had positive 
comp performance and grew market share in a number of 
our largest categories. Walmart International continues to 
be the growth engine for our company, contributing nearly 
30 percent of consolidated net sales, while adding 19 million 
square feet of new retail space. Improving returns in Walmart 
International remains a top priority. Sam’s Club continues to 
drive sales, delivering more than $56 billion in net sales with 
fuel, a 4.9 percent increase over last year. With membership 
engagement scores at record levels, we’re continuing to focus 
on driving value to our members. 

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At Walmart, we’re excited about the progress in our business 
and have confidence in the strategies we’re executing in each 
operating segment. I feel very good about the areas where 
we are strategically focused, and we are prepared to acceler-
ate these efforts. We’re delivering on the productivity loop 
and being even more disciplined about operating expenses 
and capital spending. We’re investing to serve more customers 
globally, especially in e-commerce. We’re putting a major  
effort into making sure we have the best retail talent at  

We’re also applying this same discipline to capital expenditures. 
We’ve reduced total remodeling costs for Walmart U.S.   
50 percent over the past two years and are lowering construc-
tion costs around the world. Last year, we invested $12.9 billion 
to add 34.6 million square feet of retail space. We’re also better 
matching our systems investments to the size of the retail box 
and the need of the market. Whether it’s expense leverage or 
capital discipline, Walmart is accelerating the productivity loop 
to drive prices even lower for our customers.

Delivering a seamless shopping experience
By bringing together best-in-class online, mobile and social 
capabilities and our over 10,700 stores, we are building what 
no other retailer – online or otherwise – can. We can offer 
customers a truly seamless experience that empowers them 
to shop in the way most convenient for them – anytime 
and anywhere. Over the past year, we’ve made significant 
investments in talent and technology to accelerate progress 
toward this vision.

One success is our new search engine for walmart.com, 
which delivers more relevant results to online shoppers and 
led to increased sales conversions. We’re also testing some 
great innovations, such as same-day delivery of purchases 
from our U.S. website. We just expanded mobile self-checkout 
through our Scan and Go™ app. Perhaps most important to 
our growth plans, we’ve launched a multi-year process to 
build the next generation global technology platform. By 

At Sam’s Club, exciting merchandise at great values drives 
strong member engagement.

having the ability to connect every product in the world 
with every customer in the world, we’ll be able to accelerate 
our expansion of e-commerce operations. Right now, we 

Exceptional customer service is a key contributor to  
Walmart Canada’s strong market position.

every level of our organization. And we’re taking our model 
for making a difference and applying it in new ways to some 
of society’s toughest challenges. 

More often, I see customers using a mobile phone to check 
the price of an item. The era of price transparency is right here, 
right now and in real time. We welcome Walmart being a 
showroom for online shoppers. This may surprise some people, 
but because we’re really churning the productivity loop, we 
have a lot of open road ahead. If we offer the right assortment, 
the lowest prices and the best experience, customers choose 
Walmart whenever and wherever they shop. 

Walmart has now leveraged operating expenses for a third 
consecutive year. In fact, every operating segment grew sales 
faster than expenses. We continue to invest savings into 
lower prices and improving returns. I’m pleased with the 
progress we’ve made with innovations around workforce 
planning, on-shelf availability and sourcing. These areas – 
and many others – are key priorities for our management 
teams. We’re on track to meeting our goal to reduce operating 
expenses as a percentage of sales by at least 100 basis points 
by fiscal 2017. 

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have growing online businesses in 10 countries and are well 
positioned in markets that offer the greatest growth potential – 
the U.S., the U.K., Brazil and China. I’m particularly encouraged  

Every day our talented associates deliver the operational  
efficiencies that make possible Walmart’s EDLP.

by our increased investment in Yihaodian, which has 
strengthened our ability to capitalize on the vast potential 
in the Chinese e-commerce market. 

Talent is key to success
To execute these and other strategies vital to our long-term 
success, we must recruit, develop and retain the absolute 
best talent at every level of our organization. That means  
executives, managers and front-line associates that traditionally 
make up the ranks of a major retailer. But we also need 
entrepreneurs, technology specialists, data scientists and 
consumer Internet professionals. Today, Walmart has more 
than 2,500 associates with these skills in Silicon Valley, Brazil, 
India and China. They are some of the most inspired and 
inspiring associates anywhere in our company. 

Nothing makes me prouder of Walmart than when I hear 
about the opportunity we provide to our associates. It’s 
amazing to think that in our Walmart U.S. business, approxi-
mately 75 percent of our store operations management 
started their careers as hourly associates. I especially love 
hearing from our front-line associates and talking with them 
about their ideas for how we can serve our customers even 
better. Our senior leadership team is the best in retail and 
perhaps in all of business. 

compliance are non-negotiable. Our standard is full compliance 
with all laws and regulations in the markets where we operate. 
We’ve made significant improvements to our compliance 
programs and we’re taking appropriate action for any instance 
of non-compliance. We’re pleased with the progress we’ve 
made through training, new processes and procedures 
and recruiting exceptionally strong talent to fill new roles. 
Walmart will have a world-class compliance organization.

Benefiting our communities
Wherever I travel around the world and have the chance to 
talk with a business leader or an elected official, it’s gratifying 
to hear their comments about what Walmart is doing on hiring 
veterans, women’s economic empowerment or environmental 
sustainability. Year after year, we’ve just continued to build 
momentum in how we use our size and scale in new ways to 
make a difference on big issues. Last year alone, Walmart and 
the Walmart Foundation’s charitable contributions surpassed 
$1 billion in cash and in-kind donations to positively impact 
local communities around the globe. Over the past year, 
Walmart became the largest onsite solar power generator in 
the United States, and the same is true for renewables. We 
announced major new commitments to make our supply 
chain more sustainable in China and around the world. I’m 
also very excited about our recent announcement to boost 
U.S. manufacturing for Walmart U.S. and Sam’s Club, to hire 
100,000 honorably discharged U.S. veterans and to do more 
to help our part-time associates find full-time jobs and build 
careers at Walmart.

Looking ahead
Walmart is only getting stronger as the world’s healthiest 
and best-positioned global retailer. I’m pleased with our 
business and financial performance last year. But what gives 
me the most confidence is the changing retail landscape, and 
how our people and our strategies fit so well for the customers 
we know and care about. Whether it’s everyday low prices, a 
seamless shopping experience, the most talented team of 
associates, or our model for making a difference, we are on 
the right path. We will accelerate everything we’re doing. 
And Walmart’s best and most exciting days remain ahead. 

The job of every Walmart associate must begin with integrity. 
Over the past year, I’ve had countless opportunities to speak 
to our associates, and I’ve been very clear that ethics and 

Michael T. Duke
President and Chief Executive Officer
Wal-Mart Stores, Inc.

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Top: Grocery accounts for 55 percent of Walmart U.S. sales. 
Walmart is the nation’s largest grocer.

Middle: Focusing on basics drove apparel sales to the best 
comp sales performance in 7 years.

Bottom: More than 240 Neighborhood Markets offer 
groceries and a pharmacy.

Right: Supercenters offer a broad assortment to deliver  
one-stop shopping.

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Everyday low prices  
on a broad assortment,  
anytime, anywhere

In fiscal 2013, Walmart U.S. delivered a strong 1.8 percent comp increase, or  
an additional $4.7 billion in comp store sales from last year. Net sales rose to 
$274.5 billion, a 3.9 percent increase, and operating income grew by 5.4 percent to 
$21.5 billion. We are driving growth and meeting our customers’ needs by offering 
lower prices on a broad assortment of relevant merchandise.

Leveraging a winning formula. Everyday Low Price (EDLP) is the cornerstone of our 
strategy, and our price focus has never been stronger. Today’s consumer seeks the 
convenience of one-stop shopping that we offer. From grocery and entertainment 
to sporting goods and crafts, we provide the deep assortment that our customers 
appreciate. Our price investments across a broad assortment allow us to deliver a 
lower-priced market basket. Through Walmart’s localized and national market basket 
media campaigns, we show customers market by market that we are the low price 
leader on baskets of merchandise. 

Fortifying our low-cost culture. Through our Everyday Low Cost (EDLC) focus, 
Walmart is constantly fueling the productivity loop by leveraging expenses so that 
we can lower prices. We work closely with suppliers to obtain the best price for the 
merchandise customers want. And, we committed to source an additional $50 billion 
of U.S. products over the next 10 years. We also drive innovation across our supply 
chain and store operations to reduce cost. Productivity initiatives, including One-Touch 
and MyGuide, help our stores manage expenses, while continuing to provide good 
customer service.

Engaged associates drive customer satisfaction. Sam Walton used to say, “The 
greatest measure of our success is how well we please the customer, our boss.” Our 
associates are dedicated to executing our core strategy of managing expenses so we 
can invest in lower prices for our customers. Associate engagement scores are at an 
all-time high. We continue to promote associates and during fiscal 2013, we provided 
a record $1.5 billion incentive payout to field associates. This year, we began a new 
commitment to hire 100,000 honorably discharged U.S. veterans over the next five 
years, which will further strengthen our associate team. 

Integrated offerings between e-commerce and stores. With more than 4,000 
stores, unmatched logistical efficiency and innovative e-commerce solutions, we 
offer millions of items to about 130 million weekly shoppers, with convenient and 
flexible delivery options. To enhance our customers’ experience, we developed a 
new walmart.com search engine and delivered mobile solutions to help customers 
plan their shopping trips, manage their budgets and find merchandise more 
efficiently. Walmart offers a seamless shopping experience, both in our stores 
and online, to provide customers with merchandise anytime, anywhere.

Disciplined growth, diverse formats. We are continuing to grow both through 
comp store sales and new stores, including supercenters and small formats. Our 
enhanced focus on capital discipline allows us to reduce our cost per square foot 
on new construction, as we drive productivity into design and construction  
processes. We plan to add between 15 and 17 million square feet of retail space 
this year, representing between 220 and 240 units.

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International

Top: Locally relevant formats like Mexico’s Bodega  
Aurrera help ensure success across our global portfolio. 

Middle: Walmart Canada’s broad selection of  
Canadian-sourced beef demonstrates our focus  
on locally grown food.

Bottom: Attracting and developing top talent is central  
to ASDA’s strategy for continued growth in the U.K.

Right: Our EDLP strategy appeals to customers from 
Canada to Brazil.

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A global portfolio that 
drives growth and returns 

Walmart International serves more than 105 million customers per week 
in 26 countries. Our portfolio provides a balance of growth with improved 
profitability and higher returns. In fiscal 2013, International contributed 
almost 30 percent of the company’s net sales, with an increase of 
7.4 percent from the prior year to $135.2 billion. Operating income grew 
8.3 percent to $6.7 billion. We ended the year with 497 more new stores, 
totaling approximately 19 million square feet.

Disciplined growth through new stores and e-commerce. We’re  
focused on disciplined investment in high potential markets, as we 
strengthen our presence in mature markets. This past year, we moderated new 
store growth in a few markets to ensure that we open highly productive 
stores through more disciplined real estate development processes. 
We’re focused on driving comparable sales growth, opening new stores 
and investing in e-commerce. Our majority stake in China’s Yihaodian 
allows us to quickly penetrate one of the world’s fastest-growing  
e-commerce markets.

Extending our EDLP advantage. The diversity of our formats ensures 
we’re relevant to our customers and we’re focused on delivering our EDLP 
advantage across formats. Most of our markets use EDLP as a foundation, 
and the remaining are in the process of deploying this strategy. Brazil’s 
conversion to EDLP is progressing well, and China is in the early stages 
of its transition. Massmart in sub-Saharan Africa is continuing to make 
progress on implementing EDLP into their stores as well. 

Local relevance, world-class capability. We stay close to our customers 
in every market to understand their unique preferences. With these insights, 
our merchants and operators leverage Walmart’s global sourcing capabilities 
to provide locally relevant merchandise at the lowest prices. Our country 
and Home Office teams share best practices and drive EDLC through 
improved productivity in store operations, purchasing practices,  
information technology, logistics and back office support functions. 

Deeper talent enables growth. We’re investing in our outstanding group 
of Walmart International associates. The secret to our continued success 
lies in the strength and consistency of our culture that Walmart associates 
embody every day. We recruit energetic and capable leaders. In addition, 
we focus on developing merchant capabilities through merchant 
academies in all markets.

Building world-class compliance. We have built our business on a 
foundation of integrity. We’re using that foundation to create an even 
stronger, comprehensive compliance organization in every market to 
give our associates the support they need to always do the right thing. 
We hold ourselves accountable to the highest standards around the world.

Leading on social and environmental issues. We’re a catalyst for change 
on issues that make a difference in our communities, such as women’s 
economic empowerment, sustainable agriculture and environmental 
sustainability. Through our work on energy efficiency and zero-waste 
goals, we not only benefit the environment, but also drive cost savings.

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Delivering greater  
value to members

Sam’s Club associates do a great job of delivering value to 
members through exciting merchandise, price leadership and 
a best-in-class shopping experience. This approach drove 
solid growth in the warehouse club segment in fiscal 2013. 
Net sales increased 4.9 percent over last year, to $56.4 billion, 
while comp sales increased 3.9 percent. Operating income 
was $2.0 billion, up 6.2 percent. 

Merchandise that keeps members coming back for more. 
Sam’s Club members want a merchandise assortment that 
is exciting, relevant and in demand, and that’s what we  
provide. Our fresh products and appealing brands drive 
traffic. Advantage members manage busy schedules, so 
they count on Sam’s Club for their everyday apparel and 

Top: Sales of top brand apparel remain strong.

Middle: Assortment, quality and value drive membership 
renewals and upgrades.

Bottom: Business members rely on Click ‘n’ Pull® to  
save time.

Right: Our extensive fresh food assortment drives  
traffic by offering value to both Advantage and  
Business members.

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home needs, as well as grocery staples. Our health and 
wellness offerings, including diet and nutrition products 
and pharmacy services, have seen strong growth. The 
quality and value of our bulk sizes resonate with our 
business members, who look to Sam’s Club to replenish 
their convenience stores, restaurants, cleaning services and 
other small businesses. This value proposition has never 
been more critical, as challenging economic conditions 
pressure their budgets. 

Price leadership drives traffic and ticket. Our role at 
Sam’s Club is to support our members by creating value 
for them through price investments across the club. We’re 
driving operating efficiencies, such as refining workforce 
scheduling to more closely align with member traffic 
patterns. Productivity measures enable us to expand 
strategic price investments on key traffic-driving items – 
further strengthening members’ long-term loyalty. 

Innovations that enhance the shopping experience. 
We invest in technology to help members shop smarter 
at Sam’s Club. We’re strengthening in-club efficiency by 
expanding self-checkouts to all clubs by year-end and by 
introducing convertible cash registers that make registers 
available for members at all times. In addition, we’re 
leveraging the wi-fi capabilities in our clubs to provide new 
mobile options. Site visits to samsclub.com strengthen our 
integration of e-commerce and the club, while enhancing 
the experience overall.

Sharpening our focus to deliver even greater value. 
In fiscal 2014, we’ll continue to grow, with plans to open  
8 to 12 new clubs, while relocating or expanding 7 to 8 more. 
We’re expanding the price investments that we started late 
in fiscal 2013. And, we’re evaluating a new membership 
benefit program that simplifies a member’s fee structure 
and provides instant savings to drive membership … all 
in an effort to deliver even greater value to our members.

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Global eCommerce 
Delivering seamless access to customers –  
anytime, anywhere

The world’s e-commerce market continues to expand rapidly, and 
Walmart is investing to serve customers and to gain share of this 
huge opportunity. Our e-commerce business unites and expands 
the Walmart customer experience. We are building best-in-class 
capabilities in online, mobile and social that, when combined with 
our 10,700 stores and approximately 245 million weekly shoppers, 
allow us to do what no one else can – offer customers seamless 
access to the products they want anytime, anywhere. 

We have clear objectives to drive e-commerce growth – excelling at 
the fundamentals, innovating in more ways, winning in key markets 
and uniting and expanding the Walmart shopping experience. 

Excelling at the fundamentals. We aim to: 
•  provide more personalized and relevant shopping options; 
•  offer a broad product assortment; 
•  provide the best possible shopping experience online, through 
mobile and in our stores; and
•  deliver merchandise at the lowest possible cost to customers 
when and where they want it. 

We’re driving increased sales by building world class e-commerce 
technologies, such as the upgraded search engine for walmart.com 

which is enabled by the new global technology platform that 
we are now beginning to deploy.

Innovating in more ways. We’re leading in Big Data, social and 
mobile. We use Big Data to optimize our fulfillment networks,  
to create powerful pricing tools and to build the right product 
assortment. Signals from social media help us gain insights on 
customer trends. Mobile transforms the retail experience by 
bringing together online and stores – putting power directly in 
the customers’ hands. New mobile apps assist customers with 
navigating our stores, making it even easier to find specific products. 
We continue to expand the test of our mobile self-checkout app 
called Scan and Go. 

Winning in key markets. We have e-commerce sites in 10 
countries and are investing aggressively in markets that represent 
the greatest growth opportunities – U.S., U.K., Brazil and China.

Uniting and expanding the Walmart shopping experience. 
By leveraging our stores and clubs, our logistics network and our 
supplier relationships, Global eCommerce enhances the in-store 
experience and provides e-commerce options that take 
Walmart to more consumers around the world.

Top: Our mobile apps make shopping fun for  
customers – and more convenient than ever.

Bottom: ASDA offers convenient apps for  
shopping and delivery of groceries and  
general merchandise.

Right: Free shipping is available on thousands 
of items through Site to Store.

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Global  
Responsibility
Helping our customers and 
communities live better

As the world’s largest retailer, we have the ability and the responsibility to 
make a difference on issues our customers, communities and associates 
care about … to help people live better. We focus our leadership on 
three key areas: social responsibility, environmental responsibility and 
associate opportunity.

Social responsibility. Through charitable contributions, skills training 
and global sourcing initiatives, we’re improving the lives of so many 
others. Walmart and the Walmart Foundation’s charitable contributions 
surpassed $1 billion in cash and in-kind donations last year to address 
needs of local communities globally. We continue to strengthen our 
women’s economic empowerment initiatives through a variety of 
programs. Last year, for example, more than 73,000 low-income women 
around the world received job skills training, access to markets and 
career opportunities. With our healthier foods initiative, we’re helping 
customers easily identify healthier food options. And for manufacturers, 
we’re enhancing auditing, training and education, and stakeholder collab-
oration to reinforce our commitment to safe working environments in our 
global supply chain. 

Environmental responsibility. We’re focused on responsible energy 
consumption globally and now obtain approximately 21 percent of our 
electricity from renewable sources. Walmart has the most onsite solar 
capacity of any business in the U.S., according to the EPA. Our goal remains 
“zero waste” and, to reach it, we’re rethinking processes, using smarter 
packaging, recycling and reducing plastic bag use. In addition, we’re 
applying and scaling the Sustainability Index – a tool to measure and 
drive the sustainability qualities of products. As part of this global effort, 
Walmart committed to buying 70 percent of the goods sold in U.S. stores 
and clubs only from suppliers who use the Index by the end of 2017. 

Associate opportunity. Our founder, Sam Walton, fostered a unique 
corporate culture, dedicated to a belief in limitless opportunity for 
Walmart associates. Our global workforce reflects the rich diversity of 
the communities we serve. In addition, Walmart U.S. has committed to 
hire a projected 100,000 honorably discharged U.S. veterans over the 
next five years and to increase opportunities for part-time associates 
to advance to full-time careers. Our leadership development programs 
resulted in meaningful increases in women and minority promotions 
from hourly to management assignments.

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Top: Walmart empowers consumers to select healthier food  
options, as we lower prices on fresh fruit and vegetables.

Middle: Solar power plays a leading role in Walmart’s  
efforts to increase the use of renewable energy resources.

Bottom: Associates have the opportunity to build long-term 
careers with Walmart.

To learn more about Walmart’s responsibility initiatives to help people 
live better, access our 2013 Global Responsibility Report (GRR) at 
corporate.walmart.com. The Global Reporting Initiative (GRI) collaborates 
with many stakeholders for its framework on sustainability reporting. 
This approach is now incorporated into Walmart’s 2013 GRR.

Strong corporate governance 
guides our decisions

Walmart has one of the highest quality public company board of 
directors. We are guided by strong governance principles and are 
rooted in our service to shareholders, as well as in making decisions 
that strengthen our ability to serve customers. 

One of our most important priorities is 
compliance and Walmart is implementing 
a stronger global compliance organization. 
Our entire board supports strengthening 
procedures, recruiting talent and expertise, 
and investing further in compliance training 
for associates. In addition, we’ve aligned our 
global compliance, ethics, investigations, 
and legal functions under one organization 
and, beginning this fiscal year, the compen-
sation of our senior executives will be tied 
to achieving compliance goals. As we 
previously disclosed, our board has taken 
responsibility to investigate the allegations regarding the Foreign 
Corrupt Practices Act. The Audit Committee, which is composed 
only of independent directors, has direct oversight of the  
investigation and meets frequently to review the progress made 
by third-party legal and accounting experts, who have dedicated 
countless hours to the investigative and compliance efforts. We 
are dedicating all necessary resources to ensure clear standards 
and market-specific processes are in place. 

Every year, I’m impressed with the time and preparation each 
board member brings to representing Walmart’s shareholders. 
Even with the additional board and committee meetings this 
past year, attendance at these meetings was 97 percent. 

Strong governance framework
Walmart’s board encourages and embraces diversity of thought 
from our members. Our directors are recognized leaders in their 
fields, each with experience and expertise covering many global 
industries – retail, technology, finance, brand management, and 
strategy. This diversity of perspective is critical to providing guidance 
to management.

During the past year, Marissa Mayer and Tim Flynn joined the board 
and brought deep experience in important areas like technology 
and financial reporting. This year, we recognize three directors – 
Jim Breyer, Michele Burns and Arne Sorenson – who will rotate off 
the board in accordance with our governance guidelines. Jim and 
Michele served Walmart shareholders for more than a decade and 
Arne, who was recently promoted to CEO of Marriott International, 
Inc., is leaving us after five years of service on our board to focus 
on his increased responsibilities. They’ve been exceptional 
contributors and we thank them for their dedicated service.

We are proud of our family’s position as shareholders and pleased 
that we have representation on the board. At the same time, we 
are committed to an independent board. Twelve of our current 
members are independent, and we have an independent presiding 
director. For more than 25 years, we have had separate Chairman 
and CEO roles.

As board members, we constantly challenge one another to ensure 
that we are focusing on the issues that are important to our 
shareholders. Two years ago, we created a new board committee 
focused on technology and e-commerce, and we formalized board 
committee oversight for sustainability and corporate responsibility. 
This year, we added board committee oversight for legislative affairs 
and public policy engagement strategies, as well as adopted 
restrictions on hedging and pledging of Walmart stock. 

Progress made is the foundation for a bright future
As I reflect on fiscal 2013, there are many areas where Dad would be 
proud. He would applaud the outstanding service of our 2.2 million 
associates. He would love the progress we made in reducing 
operating expenses as a percentage of sales, as we continue 
delivering on our mission to help customers save money so they 
can live better. Although the Internet as we know it wasn’t around 
in Dad’s day, he’d be excited about how we’re innovating in 
the changing retail landscape. We’ve made more progress in 
e-commerce and its integration with our stores this year than 
in the last decade. 

There is no doubt Walmart has a secure and bright future, and our 
board plays a vital role in reviewing and approving the business 
strategies. Integrity, transparency, openness and independence 
guide our decisions. Just as our associates are focused on the 
fundamentals of taking care of customers, the board is very 
engaged for our shareholders.

Thank you for your support of our company. I encourage you to 
review the details about our board members, governance structure, 
executive compensation and other policies in the proxy statement 
that accompanies this report. We look forward to your participation 
in our Annual Shareholders’ Meeting June 7. 

S. Robson Walton
Chairman of the Board of Directors
Wal-Mart Stores, Inc.

12     ||     Walmart 2013 Annual Report

 Walmart 2013 Annual Report     ||    13    

137073_L01_NARR.indd   12

4/5/13   11:52 PM

2013 Board of Directors

1

7

2

8

3

9

13

14

15

6

12

4

10

16

5

11

17

1|  S. Robson Walton
Mr. Walton is the Chairman of the Board of 
Directors of Wal-Mart Stores, Inc. 

2|  Aida M. Alvarez
Ms. Alvarez is the former Administrator of the U.S. 
Small Business Administration and was a member 
of President Clinton’s Cabinet from 1997 to 2001.

3|  James W. Breyer (Presiding director)
Mr. Breyer is a Partner of Accel Partners, a venture 
capital firm. Mr. Breyer is also the founder and has 
been the Chief Executive Officer of Breyer Capital, 
an investment firm.

4|  M. Michele Burns
Ms. Burns is the Chief Executive Officer of the 
Retirement Policy Center, sponsored by the 
Marsh & McLennan Companies, Inc., a global 
professional services and consulting firm.

5|  James I. Cash, Jr., Ph.D.
Dr. Cash is the James E. Robison Emeritus 
Professor of Business Administration at Harvard 
Business School, where he served from July 1976  
to October 2003.

6|  Roger C. Corbett
Mr. Corbett is the retired Chief Executive Officer 
and Group Managing Director of Woolworths 
Limited, the largest retail company in Australia.

7|  Douglas N. Daft
Mr. Daft is the retired Chairman of the Board of 
Directors and Chief Executive Officer of The 
Coca-Cola Company, a beverage manufacturer, 
where he served in that capacity from February 
2000 until May 2004, and in various other capaci-
ties since 1969.

8|  Michael T. Duke
Mr. Duke is the President and Chief Executive 
Officer of Wal-Mart Stores, Inc. and is the 
Chairman of the Executive Committee of the 
Board of Directors.

9|  Timothy P. Flynn
Mr. Flynn is the retired Chairman of KPMG 
International, a professional services firm.

10|  Marissa A. Mayer
Ms. Mayer is the Chief Executive Officer and 
President and Director of Yahoo! Inc., a digital 
media company.

11|  Gregory B. Penner
Mr. Penner is a General Partner at Madrone Capital 
Partners, an investment management firm.

12|  Steven S Reinemund
Mr. Reinemund is the Dean of Business and 
Professor of Leadership and Strategy at Wake 
Forest University. He previously served as the 
Chairman of the Board and Chairman and Chief 
Executive Officer of PepsiCo, Inc. 

13|  H. Lee Scott, Jr.
Mr. Scott is the former Chairman of the Executive 
Committee of the Board of Directors of Wal-Mart 
Stores, Inc. He is the  former President and Chief 
Executive Officer of  Wal-Mart Stores, Inc., serving in 
that position from January 2000 to January 2009.

14|  Arne M. Sorenson
Mr. Sorenson is the President and Chief Executive 
Officer of  Marriott International, Inc.

15|  Jim C. Walton
Mr. Walton is the Chairman of the Board of 
Directors and Chief Executive Officer of Arvest 
Bank Group, Inc., a group of banks operating in 
the states of Arkansas, Kansas, Missouri and 
Oklahoma.

16|  Christopher J. Williams
Mr. Williams is the Chairman of the Board of Directors 
and Chief Executive Officer of The Williams Capital 
Group, L.P., an investment bank.

17|  Linda S. Wolf
Ms. Wolf is the retired Chairman of the Board of 
Directors and Chief Executive Officer of Leo 
Burnett Worldwide, Inc., an advertising agency 
and division of Publicis Groupe S.A.

Board Committees:

Name

Audit

Comp.,  
Nominating & 
Governance

Executive

Global 
Comp.

Strategic 
Planning 
& Finance

Tech &  
e-commerce

Name

Comp., 
Nominating & 
Governance

Audit

Executive

Global 
Comp.

Strategic 
Planning 
& Finance

Tech &  
e-commerce

S. Robson Walton

Aida M. Alvarez

James W. Breyer

M. Michele Burns

James I. Cash, Jr., Ph.D.(FE)

Roger C. Corbett

Douglas N. Daft

Michael T. Duke

Timothy P. Flynn(FE)

Marissa A. Mayer

Gregory B. Penner

Steven S Reinemund

(C)

H. Lee Scott, Jr.

Arne M. Sorenson(FE)

Jim C. Walton

Christopher J. Williams(FE)

(C)

(C)

(C)

Linda S. Wolf

(C)

  (C) Committee Chair      (FE) Financial Expert

(C)

12     ||     Walmart 2013 Annual Report

 Walmart 2013 Annual Report     ||    13    

137073_L01_NARR.indd   13

4/5/13   11:52 PM

Our financial mission: providing 
strong returns to shareholders

Growth

Net sales
(dollars in billions)

Leverage

Operating expense
(as a percentage of sales)

$401

$405

$419

$466

$444

19.7%

19.4%

19.4%

Returns

Total shareholder returns
(dollars in billions)

$19.2

19.2%

19.1%

$11.5

$13.0

$11.3

$7.3

FY09

 FY10

 FY11

 FY12

 FY13

FY09

 FY10

 FY11

 FY12

 FY13

FY09

 FY10

 FY11

 FY12

 FY13

Dividends      Share repurchases

Walmart U.S.*

Net sales surpassed

$274B

Walmart  
International*

Net sales surpassed

$135B

Sam’s Club*

Net sales surpassed

$56B

3.9%

7.4%

4.9%

Increase from fiscal 2012

Increase from fiscal 2012

Increase from fiscal 2012

Operating income grew to

Operating income grew to

Operating income grew to

$21.5B

*Dollars represent fiscal 2013 financial results.

14     ||     Walmart 2013 Annual Report

$6.7B

$2.0B

137073_L01_NARR.indd   14

4/5/13   11:53 PM

 
 
Walmart’s 2013 Financial Report

In fiscal 2013, Walmart continued its long history of deliv-
ering strong results for our customers and shareholders. In 
fact, over the last decade, Walmart grew sales by approxi-
mately 7 percent on a compounded annual rate, earnings 
per share by approximately 11 percent on a compound-
ed annual rate, and returned close to $100 billion to 
shareholders in the form of dividends and share repur-
chases. We are proud of our record of consistent and 
strong performance, even during times when the glob-
al economy was volatile. Walmart continues to create 
value because our strategies are guided by our financial 
priorities – growth, leverage and returns.

We’re excited about Walmart’s future growth opportuni-
ties from a combination of comp store sales, new stores 
and e-commerce. We’re gaining market share across al-
most every country in which we operate. And in food and 
grocery – our largest part of the overall business – we 
continue to gain share as well. Our fiscal 2014 capital ex-
penditure plan is to spend between $12 billion and $13 
billion. This capital plan includes continued growth in 
new stores, logistics and supply chain expansion, invest-
ments to drive productivity and reduce expenses, and 
Global eCommerce expansion. Our three operating seg-
ments are projected to add between 36 million and 40 
million retail square feet this year. Two fundamental op-
erating principles – Everyday Low Cost (EDLC) and Ev-
eryday Low Price (EDLP) – underpin our ability to grow 
profitably. Offering everyday low prices on a broad mer-
chandise assortment builds customer trust and reso-
nates with consumers globally. 

Our three operating segments are 
projected to add between 36 million 
and 40 million retail square feet this 
year. Two fundamental operating 
principles – Everyday Low Cost (EDLC) 
and Everyday Low Price (EDLP) –  
underpin our ability to grow profitably.

Walmart’s commitment to leverage expenses (to re -
duce operating expenses as a percentage of sales) is the 
foundation of driving the productivity loop. With the sav-
ings from lowering costs, we are able to invest in price, 
drive greater traffic to our stores and our e-commerce 
sites, grow sales and deliver strong financial results. In 
fact, achieving greater productivity through EDLC is cen-
tral to the Walmart business model that Sam Walton put 
in place in 1962, when he opened the first store in Rog-
ers, Arkansas. We’re pleased that in fiscal 2013, Walmart 
successfully leveraged operating expenses for a third con-
secutive year. We’ve also made a conscientious effort to 
improve capital expenditure efficiency by being disci-
plined in new store and club openings and lowering the 
cost of remodels. These productivity gains are made pos-
sible by the innovative ideas and the hard work of our 2.2 
million associates worldwide. Their collective efforts in 
tightly managing costs result in lower prices for our cus-
tomers, strong profitability and greater value for our 
shareholders.

Delivering strong returns to shareholders remains a top 
priority for Walmart. Our AA credit rating is a testament 
to Walmart’s strong cash flows, disciplined financial 
management and the strength of our underlying busi-
ness. This strength allows us to invest in growth and pro-
vide strong returns by way of dividends and share repur-
chases. Walmart’s annual dividend per share has 
increased about 18 percent on average over the last de-
cade, and we’ve returned over $60 billion in share repur-
chases and dividends over the last five years alone. 

In the next section, you can review our financial results 
and see more clearly how we are delivering shareholder 
value through our focus on growth, leverage and returns. 
All of us at Walmart are proud of what we have accom-
plished and are excited about our future opportunities. 
We’re confident that our strong financial position, along 
with our EDLC and EDLP operating model, will continue 
to produce solid results for our shareholders. 

Sincerely,

Charles M. Holley, Jr.
Executive Vice President and Chief Financial Officer
Wal-Mart Stores, Inc.

137073_L01_NARR.indd   15

4/9/13   2:07 PM

 Walmart 2013 Annual Report     ||    15    

Executive Officers 

Neil M. Ashe 
Executive Vice President,  
President and Chief Executive Officer,  
Global eCommerce 

Rosalind G. Brewer 
Executive Vice President,  
President and Chief Executive Officer,  
Sam’s Club

M. Susan Chambers 
Executive Vice President,  
Global People 

Leslie A. Dach 
Executive Vice President,  
Corporate Affairs

Michael T. Duke 
President and Chief Executive Officer

Rollin L. Ford 
Executive Vice President and  
Chief Administrative Officer

Jeffrey J. Gearhart 
Executive Vice President and  
Corporate Secretary

Charles M. Holley, Jr. 
Executive Vice President and  
Chief Financial Officer

C. Douglas McMillon 
Executive Vice President,  
President and Chief Executive Officer,  
Walmart International

William S. Simon 
Executive Vice President,  
President and Chief Executive Officer,  
Walmart U.S.

S. Robson Walton 
Chairman of the Board of Directors

Steven P. Whaley 
Senior Vice President and Controller

17   Five-Year Financial Summary

18  Management’s Discussion and Analysis of  

Financial Condition and Results of Operations

32  Consolidated Statements of Income 

Consolidated Statements of Comprehensive Income

33  Consolidated Balance Sheets

34  Consolidated Statements of Shareholders’ Equity

35  Consolidated Statements of Cash Flows

36  Notes to Consolidated Financial Statements

56  Report of Independent Registered Public  

Accounting Firm

57  Report of Independent Registered Public  
Accounting Firm on Internal Control Over  
Financial Reporting

58   Management’s Report to Our Shareholders

59   Fiscal 2013 Unit Count

60  Corporate and Stock Information

16     ||     Walmart 2013 Annual Report

137073_L01_NARR.indd   16

4/8/13   7:57 PM

 
 
 
 
 
Five-Year Financial Summary

(Amounts in millions, except per share and unit count data) 

2013 

2012 

2011 

2010 

2009

As of and for the Fiscal Years Ended January 31,

Operating results
Total revenues 
Percentage change in total revenues from previous fi scal year 
Net sales 
Percentage change in net sales from previous fi scal year 
Increase (decrease) in calendar comparable sales (1) 

in the United States 
  Walmart U.S. 
Sam’s Club 
Gross profi t margin 
Operating, selling, general and administrative expenses, 

as a percentage of net sales 

Operating income 
Income from continuing operations attributable to Walmart 
Net income per common share:
  Diluted income per common share from 

continuing operations attributable to Walmart 

  Dividends declared per common share 

Financial position
Inventories  
Property, equipment and capital lease assets, net 
Total assets 
Long-term debt, including obligations under capital leases 
Total Walmart shareholders’ equity 

Unit counts
Walmart U.S. segment 
Walmart International segment 
Sam’s Club segment 

Total units   

$469,162 

$446,950 

$421,849 

$408,085 

$404,254

5.0% 

6.0% 

3.4% 

0.9% 

7.2%

466,114 

443,854 

418,952 

405,132 

401,087

5.0% 

5.9% 

3.4% 

1.0% 

7.3%

2.4% 
2.0% 
4.1% 
24.4% 

1.6% 
0.3% 
8.4% 
24.5% 

(0.6)% 
(1.5)% 
3.9% 
24.8% 

(0.8)% 
(0.7)% 
(1.4)% 
24.9% 

3.5%
3.2%
4.9%
24.3%

19.1% 

19.2% 

19.4% 

19.7% 

19.4%

$  27,801 
16,999 

$  26,558 
15,766 

$  25,542 
15,355 

$  24,002 
14,449 

$  22,767
13,235

$      5.02 
1.59 

$      4.54 
1.46 

$      4.18 
1.21 

$      3.73 
1.09 

$      3.35
0.95

$  43,803 
116,681 
203,105 
41,417 
76,343 

$  40,714 
112,324 
193,406 
47,079 
71,315 

$  36,437 
107,878 
180,782 
43,842 
68,542 

$  32,713 
102,307 
170,407 
36,401 
70,468 

$  34,013
95,653
163,096
34,549
64,969

4,005 
6,148 
620 

3,868 
5,651 
611 

10,773 

10,130 

3,804 
4,557 
609 

8,970 

3,755 
4,099 
605 

8,459 

3,703
3,595
611

7,909

(1)  Comparable store and club sales include fuel. Comparable sales include sales from stores and clubs open for the previous 12 months, including remodels, relocations and 

expansions, as well as online sales.

 Walmart 2013 Annual Report     ||    17    

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

Overview
Wal-Mart Stores, Inc. (“Walmart,” the “Company” or “we”) operates retail 
stores in various formats under 69 banners around the world and is 
 committed to saving people money so they can live better. We earn the 
trust of our customers every day by providing a broad assortment of 
quality merchandise and services at everyday low prices (“EDLP”), while 
fostering a culture that rewards and embraces mutual respect, integrity 
and diversity. EDLP is our pricing philosophy under which we price 
items at a low price every day so that our customers trust that our prices 
will not change under frequent promotional activities. Our focus for 
Sam’s Club is to provide exceptional value on brand name and private 
label merchandise at “members only” prices for both business and 
 personal use. Internationally, we operate with similar philosophies.

Our fi scal year ends on January 31 for our United States (“U.S.”) and 
 Canadian operations. We consolidate all other operations generally using 
a one-month lag and on a calendar basis. We discuss how the results of 
our various operations are consolidated for fi nancial reporting purposes 
in Note 1 in the “Notes to Consolidated Financial Statements.”

We intend for this discussion to provide the reader with information  
that will assist in understanding our fi nancial statements, the changes in 
certain key items in those fi nancial statements from year to year, and the 
primary factors that accounted for those changes, as well as how certain 
accounting principles aff ect our fi nancial statements. We also discuss 
certain performance metrics that management uses to assess our per-
formance. Additionally, the discussion provides information about the 
fi nancial results of the various segments of our business to provide a 
 better understanding of how those segments and their results aff ect the 
fi nancial condition and results of operations of the Company as a whole. 
This discussion, which presents our results for the fi scal years ended 
 January 31, 2013 (“fi scal 2013”), January 31, 2012 (“fi scal 2012”) and 
January 31, 2011 (“fi scal 2011”), should be read in conjunction with our 
Consolidated Financial Statements and accompanying notes.

Our operations consist of three reportable business segments: 
Walmart U.S., Walmart International and Sam’s Club. The Walmart U.S. 
segment includes the Company’s mass merchant concept in the U.S., 
operating under the “Walmart” or “Wal-Mart” brand, as well as 
walmart.com. The Walmart International segment consists of the 
Company’s operations outside of the U.S., including various retail 
 websites. The Sam’s Club segment includes the warehouse membership 
clubs in the U.S., as well as samsclub.com.

Our business is seasonal to a certain extent due to diff erent calendar 
events and national and religious holidays, as well as diff erent climates. 
Historically, our highest sales volume and operating income occur in 
the fi scal quarter ending January 31.

Throughout this Management’s Discussion and Analysis of Financial 
Condition and Results of Operations, we discuss segment operating 
income, comparable store and club sales and other measures. 
Management measures the results of its segments using, among other 
measures, each segment’s operating income, including certain corporate 

overhead allocations. From time to time, we revise the measurement 
of each segment’s operating income or other measures, including any 
corporate overhead allocations and other items impacting the measures 
used to evaluate our segment’s results, as dictated by the information 
regularly reviewed by our chief operating decision maker. When we do 
so, the previous period amounts and balances are reclassifi ed to conform 
to the current period’s presentation. The amounts disclosed for “Other 
unallocated” in the leverage discussion of the Company’s performance 
metrics consist of corporate overhead and other items not allocated to 
any of the Company’s segments.

Comparable store and club sales is a metric which indicates the 
 performance of our existing U.S. stores and clubs by measuring the 
change in sales for such stores and clubs for a particular period from the 
corresponding period in the previous year. Walmart’s defi nition of 
 comparable store and club sales includes sales from stores and clubs 
open for the previous 12 months, including remodels, relocations and 
expansions, as well as sales initiated online. Changes in format are 
excluded from comparable store and club sales when the conversion is 
accompanied by a relocation or expansion that results in a change in 
retail square feet of more than fi ve percent. Comparable store and club 
sales are also referred to as “same-store” sales by others within the retail 
industry. The method of calculating comparable store and club sales 
 varies across the retail industry. As a result, our calculation of comparable 
store and club sales is not necessarily comparable to similarly titled 
 measures reported by other companies.

In discussing our operating results, the term currency exchange rates 
refers to the currency exchange rates we use to convert the operating 
results for all countries where the functional currency is not the U.S. 
 dollar. We calculate the eff ect of changes in currency exchange rates as 
the diff erence between current period activity translated using the 
 current period’s currency exchange rates, and the comparable prior year 
period’s currency exchange rates. Throughout our discussion, we refer 
to the results of this calculation as the impact of currency exchange rate 
fl uctuations. When we refer to constant currency operating results, this 
means operating results without the impact of the currency exchange 
rate fl uctuations and without the impact of acquisitions until the 
 acquisitions are included in both comparable periods. The disclosure of 
constant currency amounts or results permits investors to understand 
better Walmart’s underlying performance without the eff ects of currency 
exchange rate fl uctuations or acquisitions. Volatility in currency exchange 
rates may impact the results, including net sales and operating income, 
of the Company and the Walmart International segment in the future.

We made certain reclassifi cations to prior period amounts and 
balances to conform to the presentation in the current fi scal year. These 
reclassifi cations did not impact the Company’s consolidated operating 
income or net income. Additionally, certain prior period segment asset 
and expense allocations have been reclassifi ed among segments to be 
comparable with the current period presentation.

18     ||     Walmart 2013 Annual Report

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

The Retail Industry
We operate in the highly competitive retail industry in all of the 
countries we serve. We face strong sales competition from other discount, 
department, drug, dollar, variety and specialty stores, warehouse clubs 
and supermarkets. Many of these competitors are national, regional 
or international chains, as well as internet-based retailers and catalog 
businesses. We compete with a number of companies for prime retail 
site locations, as well as in attracting and retaining quality employees 
(whom we call “associates”). We, along with other retail companies, are 
infl uenced by a number of factors including, but not limited to: general 
economic conditions, cost of goods, consumer disposable income, 
 consumer debt levels and buying patterns, consumer credit availability, 
interest rates, tax rates, customer preferences, unemployment, labor 
costs, infl ation, defl ation, currency exchange rate fl uctuations, fuel and 
energy prices, weather patterns, climate change, catastrophic events, 
competitive pressures and insurance costs. Further information on cer-
tain risks to our Company can be located in “Item 1A. Risk Factors” in our 
Annual Report on Form 10-K for the fi scal year ended January 31, 2013, 
and in the discussion under “Forward-Looking Statements.”

Company Performance Metrics
The Company’s performance metrics emphasize three priorities for 
improving shareholder value: growth, leverage and returns. The Company’s 
priority of growth focuses on sales through comparable store or club 
sales and unit square feet growth; the priority of leverage encompasses 
the Company’s objective to increase its operating income at a faster rate 
than the growth in net sales by growing its operating, selling, general 
and administrative expenses (“operating expenses”) at a slower rate than 
the growth of its net sales; and the priority of returns focuses on how 
effi  ciently the Company employs its assets through return on investment 
and how eff ectively the Company manages working capital and capital 
expenditures through free cash fl ow.

Growth
Net Sales

(Amounts in millions) 

Walmart U.S. 
Walmart International 
Sam’s Club  

Net sales 

2013 

Percent 
of Total 

58.9% 
29.0% 
12.1% 

Net Sales 

$274,490 
135,201 
56,423 

$466,114 

100.0% 

Percent 
Change 

3.9% 
7.4% 
4.9% 

5.0% 

Fiscal Years Ended January 31,

2012 

2011

Net Sales 

$264,186 
125,873 
53,795 

Percent 
of Total 

Percent 
Change 

59.5% 
28.4% 
12.1% 

1.5% 
15.2% 
8.8% 

5.9% 

Net Sales 

$260,261 
109,232 
49,459 

Percent
of Total

62.1%
26.1%
11.8%

$418,952 

100.0%

$443,854 

100.0% 

Our consolidated net sales increased 5.0% and 5.9% in fi scal 2013 and 
2012, respectively, when compared to the previous fi scal year. The increase 
in net sales for fi scal 2013 was due to 3.3% growth in retail square feet 
and positive comparable store and club sales. Additionally, net sales from 
acquisitions, through their respective anniversary dates, accounted for 
$4.0 billion of the increase in net sales. The increase in net sales was 
 partially off set by $4.5 billion of negative impact from fl uctuations in 

 currency exchange rates. The increase in net sales for fi scal 2012 was 
due to positive comparable store and club sales and 5.3% growth in retail 
square feet, which includes square feet added through acquisitions. 
Net sales from acquisitions in fi scal 2012 accounted for $4.7 billion of the 
increase in net sales, and fl uctuations in currency exchange rates 
 positively impacted net sales by $4.0 billion.

Calendar Comparable Store and Club Sales
Comparable store and club sales is a metric that indicates the performance of our existing U.S. stores and clubs by measuring the change in sales for 
such stores and clubs for a particular period over the corresponding period in the previous year. The retail industry generally reports comparable store 
and club sales using the retail calendar (also known as the 4-5-4 calendar) and, to be consistent with the retail industry, we provide comparable store 
and club sales using the retail calendar in our quarterly earnings releases. However, when we discuss our comparable store and club sales below, we 
are referring to our calendar comparable store and club sales calculated using our fi scal calendar. As our fi scal calendar diff ers from the retail calendar, 
our calendar comparable store and club sales also diff er from the retail calendar comparable store and club sales provided in our quarterly earnings 
releases. Calendar comparable store and club sales, as well as the impact of fuel, for fi scal 2013 and 2012, were as follows:

Walmart U.S. 
Sam’s Club  

Total U.S. 

With Fuel 

Fuel Impact

Fiscal Years Ended January 31, 

Fiscal Years Ended January 31,

2013 

2.0% 
4.1% 

2.4% 

2012 

0.3% 
8.4% 

1.6% 

2013 

0.0% 
0.3% 

0.1% 

2012 

0.0%
3.4%

0.6%

 Walmart 2013 Annual Report     ||    19    

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

Comparable store and club sales in the U.S., including fuel, increased 2.4% and 1.6% in fi scal 2013 and 2012, respectively, when compared to the 
 previous fi scal year. U.S. comparable store and club sales increased during fi scal 2013 as a result of improved average ticket and an increase in 
 customer traffi  c. U.S. comparable store sales increased during fi scal 2012 primarily due to an increase in average ticket, partially off set by a decline in 
traffi  c, while comparable club sales were higher due to a larger member base driving increased traffi  c, as well as a broader assortment of items.

As we continue to add new stores and clubs in the U.S., we do so with an understanding that additional stores and clubs may take sales away from 
existing units. We estimate the negative impact on comparable store and club sales as a result of opening new stores and clubs was approximately 
0.7% in fi scal 2013 and 0.8% in fi scal 2012.

Leverage
Operating Income

(Amounts in millions) 

Walmart U.S. 
Walmart International 
Sam’s Club  
Other unallocated 

Operating 
Income 

$21,500 
6,694 
1,963 
(2,356) 

2013 

Percent 
of Total 

77.3% 
24.1% 
7.1% 
(8.5)% 

Percent 
Change 

5.4% 
8.3% 
6.2% 
26.5% 

Fiscal Years Ended January 31,

Operating 
Income 

$20,391 
6,182 
1,848 
(1,863) 

2012 

Percent 
of Total 

76.7% 
23.3% 
7.0% 
(7.0)% 

Total operating income 

$27,801 

100.0% 

4.7% 

$26,558 

100.0% 

Percent 
Change 

2.3% 
10.9% 
9.0% 
11.6% 

4.0% 

2011

Operating 
Income 

$19,941 
5,575 
1,695 
(1,669) 

Percent
of Total

78.1%
21.8%
6.6%
(6.5)%

$25,542 

100.0%

We believe comparing the growth of our operating expenses to the 
growth of our net sales and comparing the growth of our operating 
income to the growth of our net sales are meaningful measures as they 
indicate how eff ectively we manage costs and leverage operating 
expenses. Our objective is to grow net sales at a faster rate than operating 
expenses and to grow operating income at a faster rate than net sales. 
On occasion, we may make strategic growth investments that may, at 
times, cause our operating expenses to grow at a faster rate than net 
sales and that may result in our operating income growing at a slower 
rate than net sales.

Operating Expenses
We leveraged operating expenses in fi scal 2013 and 2012 due to our 
 continued focus on expense management. We are working to reduce 
operating expenses as a percentage of sales by at least 100 basis points 
over a fi ve-year period beginning with fi scal 2013 and achieved a 
14 basis point reduction in fi scal 2013.

In fi scal 2013, our operating expenses and sales increased 4.2% and 5.0%, 
respectively, when compared to fi scal 2012. In fi scal 2012, our operating 
expenses and sales increased 4.8% and 5.9%, respectively, when 
 compared to fi scal 2011. Operating expenses increased in fi scal 2013 
 primarily due to overall Company growth, as net sales increased 5.0%. 
Also contributing to the increase in operating expenses in fi scal 2013 
were increased associate incentive payments, continued investment in 
our Global eCommerce initiatives and incurred expenses related to third-
party advisors reviewing matters involving the Foreign Corrupt Practices 
Act (“FCPA”). Acquisitions also increased operating expenses for fi scal 
2013. In fi scal 2012, our Global eCommerce initiatives contributed to the 
majority of the increase in operating expenses, as we continued to invest 
in our e-commerce platforms. Depreciation expense also increased due 
to our fi nancial system investments, with the remainder of the increase 
being driven by multiple items, none of which were individually signifi cant.

Operating Income
Operating income increased 4.7% and 4.0% in fi scal 2013 and 2012, 
respectively, when compared to the previous fi scal year. Although we 
leveraged operating expenses in fi scal 2013 and 2012, operating income 
for both years grew at a slower rate than sales. In fi scal 2013, the primary 
causes for operating income growing slower than sales were the 
 investments in our Global eCommerce initiatives and incurred expenses 
related to third-party advisors reviewing matters involving the FCPA. 
Additionally, our investment in price for products sold in our retail 
 operations, which reduces gross margin, contributed to operating 
income growing slower than sales in fi scal 2013 and was the primary 
cause for operating income growing slower than sales in fi scal 2012.

Returns
Return on Investment
Management believes return on investment (“ROI”) is a meaningful 
 metric to share with investors because it helps investors assess how 
eff ectively Walmart is deploying its assets. Trends in ROI can fl uctuate 
over time as management balances long-term potential strategic 
 initiatives with possible short-term impacts. ROI was 18.2% and 18.6% 
for fi scal 2013 and 2012, respectively. The decline in ROI was primarily due 
to the impact of acquisitions and currency exchange rate fl uctuations.

We defi ne ROI as adjusted operating income (operating income plus 
interest income, depreciation and amortization, and rent expense) for 
the fi scal year divided by average invested capital during that period. 
We consider average invested capital to be the average of our beginning 
and ending total assets of continuing operations, plus average 
 accumulated depreciation and average amortization less average 
accounts payable and average accrued liabilities for that period, plus a 
rent factor equal to the rent for the fi scal year or trailing twelve months 
multiplied by a factor of eight.

20     ||     Walmart 2013 Annual Report

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

ROI is considered a non-GAAP fi nancial measure. We consider return on 
assets (“ROA”) to be the fi nancial measure computed in accordance with 
generally accepted accounting principles (“GAAP”) that is the most 
directly comparable fi nancial measure to ROI as we calculate that fi nancial 
measure. ROI diff ers from ROA (which is income from continuing 
 operations for the fi scal year divided by average total assets of continuing 
operations for the period) because ROI: adjusts operating income to 
exclude certain expense items and adds interest income; adjusts total 
assets from continuing operations for the impact of accumulated 

 depreciation and amortization, accounts payable and accrued liabilities; 
and incorporates a factor of rent to arrive at total invested capital.

Although ROI is a standard fi nancial metric, numerous methods exist for 
calculating a company’s ROI. As a result, the method used by manage-
ment to calculate our ROI may diff er from the methods other companies 
use to calculate their ROI. We urge you to understand the methods used 
by other companies to calculate their ROI before comparing our ROI to 
that of such other companies.

The calculation of ROI, along with a reconciliation to the calculation of ROA, the most comparable GAAP fi nancial measure, is as follows:

(Amounts in millions) 

CALCULATION OF RETURN ON INVESTMENT
Numerator
Operating income 
+ Interest income 
+ Depreciation and amortization 
+ Rent  

= Adjusted operating income 

Denominator
Average total assets of continuing operations (1) 
+ Average accumulated depreciation and amortization (1) 
- Average accounts payable (1) 
- Average accrued liabilities (1) 
+ Rent x 8   

= Average invested capital 

Return on investment (ROI) 

CALCULATION OF RETURN ON ASSETS
Numerator
Income from continuing operations 

Denominator
Average total assets of continuing operations (1) 

Return on assets (ROA) 

Certain Balance Sheet data
Total assets of continuing operations (2) 
Accumulated depreciation and amortization 
Accounts payable 
Accrued liabilities (3) 

Fiscal Years Ended January 31,

2013 

2012

$  27,801 
187 
8,501 
2,602 

$  39,091 

$198,193 
51,829 
37,344 
18,478 
20,816 

$215,016 

$  26,558
162
8,130
2,394

$  37,244

$186,984
47,613
35,142
18,428
19,152

$200,179

18.2% 

18.6%

$  17,756 

$  16,454

$198,193 

$186,984

9.0% 

8.8%

As of January 31,

2013 

2012 

2011

$203,068 
55,043 
38,080 
18,802 

$193,317 
48,614 
36,608 
18,154 

$180,651
46,611
33,676
18,701

(1)  The average is based on the addition of the account balance at the end of the current period to the account balance at the end of the prior period and dividing by 2.

(2)  Total assets of continuing operations as of January 31, 2013, 2012 and 2011 exclude assets of discontinued operations of $37 million, $89 million and $131 million, respectively, 

which are recorded in prepaid expenses and other in the Company’s Consolidated Balance Sheets.

(3)  Accrued liabilities as of January 31, 2013, 2012 and 2011 exclude liabilities of discontinued operations of $6 million, $26 million and $47 million, respectively, which are included 

in accrued liabilities in the Company’s Consolidated Balance Sheets.

 Walmart 2013 Annual Report     ||    21    

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

Free Cash Flow
We defi ne free cash fl ow as net cash provided by operating activities 
in a period minus payments for property and equipment made in that 
period. We generated free cash fl ow of $12.7 billion, $10.7 billion and 
$10.9 billion for fi scal 2013, 2012 and 2011, respectively. The $2.0 billion 
increase in free cash fl ow for fi scal 2013 compared to fi scal 2012 was 
 primarily due to higher income from continuing operations positively 
impacting net cash generated from operating activities and lower 
capital expenditures. The modest decline in free cash fl ow in fi scal 2012 
 compared to fi scal 2011 was primarily due to capital expenditures 
 outpacing the growth in net cash generated from operating activities.

Free cash fl ow is considered a non-GAAP fi nancial measure. 
Management believes, however, that free cash fl ow, which measures 
our ability to generate additional cash from our business operations, is 
an important fi nancial measure for use in evaluating the Company’s 
 fi nancial performance. Free cash fl ow should be considered in addition 
to, rather than as a substitute for, income from continuing operations 
as a measure of our performance and net cash provided by operating 
activities as a measure of our liquidity.

Additionally, our defi nition of free cash fl ow is limited, in that it does not 
represent residual cash fl ows available for discretionary expenditures 
as the measure does not deduct the payments required for debt service 
and other contractual obligations or payments made for business 
 acquisitions. Therefore, we believe it is important to view free cash fl ow  
as a measure that provides supplemental information to our 
Consolidated Statements of Cash Flows.

Although other companies report their free cash fl ow, numerous 
 methods may exist for calculating a company’s free cash fl ow. As a result, 
the method used by our management to calculate our free cash fl ow 
may diff er from the methods other companies use to calculate their free 
cash fl ow. We urge you to understand the methods used by other 
 companies to calculate their free cash fl ow before comparing our free 
cash fl ow to that of such other companies.

The following table sets forth a reconciliation of free cash fl ow, a  non-GAAP 
fi nancial measure, to net cash provided by operating activities, which we 
believe to be the GAAP fi nancial measure most directly comparable to 
free cash fl ow, as well as information regarding net cash used in investing 
activities and net cash used in fi nancing activities.

(Amounts in millions) 

2013 

2012 

2011

Fiscal Years Ended January 31,

Net cash provided by 

operating activities 
Payments for property 
and equipment 

Free cash fl ow 

Net cash used in 

$  25,591 

$  24,255  $  23,643

(12,898) 

(13,510) 

(12,699)

$  12,693 

$  10,745  $  10,944

investing activities (1) 

$(12,611)  $(16,609)  $(12,193)

Net cash used in 

fi nancing activities 

$(11,972)  $  (8,458)  $(12,028)

(1)  “Net cash used in investing activities” includes payments for property and 
 equipment, which is also included in our computation of free cash fl ow.

Results of Operations
The following discussion of our results of operations is based on 
our  continuing operations and excludes any results or discussion 
of our discontinued operations.

Consolidated Results of Operations

(Amounts in millions, 
except unit counts) 

Total revenues 
Percentage change in 

 total revenues from 
previous fi scal year 

Net sales 
Percentage change in 
 net sales from 
previous fi scal year 

Total U.S. calendar comparable 

store and club sales 
Gross profi t margin as a 
percentage of sales 

Operating income 
Operating income as a 

Fiscal Years Ended January 31,

2013 

2012 

2011

$469,162 

$446,950 

$421,849

5.0% 

6.0% 

3.4%

$466,114 

$443,854 

$418,952

5.0% 

5.9% 

3.4%

2.4% 

1.6% 

(0.6)%

24.4% 

24.5% 

24.8%

$  27,801 

$  26,558 

$  25,542

percentage of net sales 

6.0% 

6.0% 

6.1%

Income from continuing 

operations 

Unit counts 
Retail square feet 

$  17,756 
10,773 
1,072 

$  16,454 
10,130 
1,037 

$  15,959
8,970
985

22     ||     Walmart 2013 Annual Report

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

Our total revenues increased 5.0% and 6.0% for fi scal 2013 and 2012, 
respectively, when compared to the previous fi scal year as a result of 
increases in net sales, which increased 5.0% and 5.9% in fi scal 2013 and 
2012, respectively, when compared to the previous fi scal year. The 
increase in net sales for fi scal 2013 was due to 3.3% growth in retail 
square feet and positive comparable store and club sales. Additionally, 
net sales from acquisitions, through their respective anniversary dates, 
accounted for $4.0 billion of the increase in net sales. The increase in 
net sales was partially off set by $4.5 billion of negative impact from 
 fl uctuations in currency exchange rates. The increase in net sales for 
 fi scal 2012 was due to positive comparable store and club sales and 
5.3% growth in retail square feet, which includes square feet added 
through acquisitions. Net sales from acquisitions in fi scal 2012 accounted 
for $4.7 billion of the increase in net sales and fl uctuations in currency 
exchange rates positively impacted net sales by $4.0 billion.

Our gross profi t as a percentage of sales (“gross profi t rate”) declined 
12 and 33 basis points in fi scal 2013 and 2012, respectively, when 
 compared to the previous fi scal year. The decline in gross profi t rate 
 during fi scal 2013 is primarily due to the Walmart U.S. segment’s strategic 
focus on price investment and low price leadership. During fi scal 2012, all 
three segments realized a decline in gross profi t rate due to investments 
in price. Generally, our Walmart U.S. and Walmart International segments 
realize higher gross profi t rates than our Sam’s Club segment, which 
operates on lower margins as a membership club warehouse.

Operating expenses, as a percentage of net sales, were 19.1%, 19.2% and 
19.4% for fi scal 2013, 2012 and 2011, respectively. In fi scal 2013 and 2012, 
operating expenses, as a percentage of net sales, decreased primarily 
due to our continued focus on expense management. We leveraged 
operating expenses in fi scal 2013 and 2012. We are working to reduce 
operating expenses as a percentage of sales by at least 100 basis points 
over a fi ve-year period beginning with fi scal 2013 and achieved a 
14 basis point reduction in fi scal 2013.

Operating income was $27.8 billion, $26.6 billion and $25.5 billion for 
fi  scal 2013, 2012 and 2011, respectively. Operating income increased in 
fi scal 2013 and 2012, when compared to the previous fi scal year, primarily 
for the reasons described above. Fluctuations in currency exchange rates 
negatively impacted operating income $111 million in fi scal 2013 and 
positively impacted operating income $105 million and $231 million in 
fi scal 2012 and 2011, respectively.

Our eff ective income tax rate was 31.0% for fi scal 2013 compared with 
32.6% and 32.2% for fi scal 2012 and 2011, respectively. The fi scal 2013 
eff ective income tax rate was lower than the previous fi scal year primarily 
due to a number of discrete tax items, including the positive impact from 
fi scal 2013 legislative changes arising at the end of the fi scal year, most 
notably the American Taxpayer Relief Act of 2012. The fi scal 2012 eff ective 
income tax rate was largely consistent with that for fi scal 2011. The 
 reconciliation from the U.S. statutory rate to the eff ective income tax 
rates for fi scal 2013, 2012 and 2011 is presented in Note 9 in the “Notes to 
Consolidated Financial Statements.” Looking forward, we expect the 
annual eff ective income tax rate for fi scal year ended January 31, 2014 
(“fi scal 2014”) to range between 32.0% and 33.0%. As was the case with 
our eff ective income tax rate for fi scal 2013, our eff ective income tax rate 
may fl uctuate from period to period due to a variety of factors, including 
changes in our assessment of certain tax contingencies, valuation 
 allowances, changes in tax laws, outcomes of administrative audits, the 
impact of other discrete items and the mix of earnings among our U.S. 
and international operations where the statutory rates are generally lower 
than the U.S. statutory rate.

As a result of the factors discussed above, we reported $17.8 billion, 
$16.5 billion and $16.0 billion of income from continuing operations for 
fi scal 2013, 2012 and 2011, respectively. Diluted income per common 
share from continuing operations attributable to Walmart (“EPS”) was 
$5.02, $4.54 and $4.18 in fi scal 2013, 2012 and 2011, respectively. For fi scal 
2014, we expect EPS to range between $5.20 and $5.40, which includes 
incremental fi scal 2014 expenses of approximately $0.09 per share for 
our e-commerce operations.

Walmart U.S. Segment

Fiscal Years Ended January 31,

(Amounts in millions, except unit counts) 

2013 

2012 

2011

Net sales 
Percentage change in net sales 
from previous fi scal year 
Calendar comparable store sales 
Operating income 
Operating income as a 

percentage of net sales 

Unit counts 
Retail square feet 

$274,490  $264,186  $260,261

3.9% 
2.0% 

1.5% 
0.3% 

0.1%
(1.5)%

$  21,500  $  20,391  $  19,941

7.8% 

7.7% 

7.7%

4,005 
641 

3,868 
627 

3,804
617

 Walmart 2013 Annual Report     ||    23    

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

Net sales for the Walmart U.S. segment increased 3.9% and 1.5% for fi scal 
2013 and 2012, respectively, when compared to the previous fi scal year. 
The increase in net sales for fi scal 2013 compared to fi scal 2012 was due 
to a 2.0% increase in comparable store sales as a result of higher average 
ticket and an increase in customer traffi  c, combined with a 2.2% increase 
in retail square feet. The increase in net sales for fi scal 2012 compared to 
fi scal 2011 was primarily due to an increase of 1.6% in retail square feet.

Gross profi t rate declined 16 basis points for fi scal 2013, when compared 
to the previous fi scal year, primarily due to our strategic focus on price 
investment and low price leadership. Gross profi t rate was relatively fl at 
in fi scal 2012 when compared to the previous fi scal year.

Operating expenses, as a percentage of segment net sales, declined 
27 and 10 basis points during fi scal 2013 and 2012, respectively, when 
compared to the previous fi scal year, primarily due to our continued 
focus on productivity and expense management. As a result, Walmart 
U.S. leveraged operating expenses in fi scal 2013 and 2012.

As a result of the factors discussed above, operating income was 
$21.5 billion, $20.4 billion and $19.9 billion during fi scal 2013, 2012 and 
2011, respectively. Walmart U.S. grew operating income faster than 
sales during fi scal 2013 and 2012.

Walmart International Segment 

(Amounts in millions, 
except unit counts) 

Net sales 
Percentage change from 
previous fi scal year 

Operating income 
Operating income as 

Fiscal Years Ended January 31,

2013 

2012 

2011

$135,201 

$125,873 

$109,232

7.4% 

15.2% 

12.1%

$    6,694 

$    6,182 

$    5,575

a percentage of net sales 

5.0% 

4.9% 

5.1%

Unit counts 
Retail square feet 

6,148 
348 

5,651 
329 

4,557
287

Net sales for the Walmart International segment increased 7.4% and 
15.2% for fi scal 2013 and 2012, respectively, when compared to the previ-
ous fi scal year. The increase in net sales for fi scal 2013 was due to growth 
in retail square feet of 5.9% and positive comparable sales. In addition, 
net sales from acquisitions, through their respective anniversary dates, 
accounted for $4.0 billion of the increase in net sales. The increase in net 
sales was partially off set by $4.5 billion of negative impact from fl uctua-
tions in currency exchange rates. The increase in net sales for fi scal 2012 
was due to 14.7% growth in retail square feet, which includes square feet 
added through acquisitions. In fi scal 2012, acquisitions contributed 
$4.7 billion in sales and a positive impact of $4.0 billion from fl uctuations 
in currency exchange rates.

Gross profi t rate was fl at in fi scal 2013, when compared to fi scal 2012. 
Gross profi t rate decreased 46 basis points for fi scal 2012, when 
 compared to fi scal 2011, due primarily to acquisitions included in 
the fi scal 2012 results and not in the fi scal 2011 results.

Operating expenses, as a percentage of segment net sales, decreased 
22 and 19 basis points in fi scal 2013 and 2012, respectively, when 
 compared to the previous fi scal year. Walmart International leveraged 
operating expenses in fi scal 2013 and 2012, primarily due to our global 
focus on expense management. While each country is focused on 
 leveraging operating expenses, the countries that generated the most 
leverage included Brazil, Chile and the United Kingdom in fi scal 2013 
and the United Kingdom, Japan and Canada in fi scal 2012.

As a result of the factors discussed above, operating income was 
$6.7 billion, $6.2 billion and $5.6 billion for fi scal 2013, 2012 and 2011, 
respectively. Fluctuations in currency exchange rates negatively 
impacted operating income $111 million in fi scal 2013 and positively 
impacted operating income $105 million and $231 million in fi scal 2012 
and 2011, respectively. Walmart International grew operating income 
faster than sales in fi scal 2013, but did not grow operating income faster 
than sales in fi scal 2012.

Sam’s Club Segment
We believe the information in the following table under the caption 
“Excluding Fuel” is useful to investors because it permits investors to 
understand the eff ect that fuel sales, which are impacted by the volatility 
of fuel prices, has on the operating results of the Sam’s Club segment. 
Volatility in fuel prices may continue to impact the operating results of 
the Sam’s Club segment in the future.

(Amounts in millions, except unit counts) 

2013 

2012 

2011

Fiscal Years Ended January 31,

Including fuel
Net sales 
Percentage change from 
previous fi scal year 

Calendar comparable club sales 
Operating income 
Operating income as 

a percentage of net sales 

Unit counts 
Retail square feet 

Excluding fuel
Net sales 
Percentage change from 
previous fi scal year 

Calendar comparable club sales 
Operating income 
Operating income as 

$56,423 

$53,795 

$49,459

4.9% 
4.1% 

8.8% 
8.4% 

3.5%
3.9%

$  1,963 

$  1,848 

$  1,695

3.5% 
620 
83 

3.4% 
611 
82 

3.4%
609
81

$49,789 

$47,616 

$45,193

4.6% 
3.8% 

5.4% 
5.0% 

1.4%
1.9%

$  1,916 

$  1,809 

$  1,675

a percentage of net sales 

3.8% 

3.8% 

3.7%

24     ||     Walmart 2013 Annual Report

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

Net sales for Sam’s Club increased 4.9% and 8.8% for fi scal 2013 and 2012, 
respectively, when compared to the previous fi scal year. The net sales 
increase in fi scal 2013 was primarily due to positive comparable club sales, 
driven by an increase in customer traffi  c and average ticket. The addition 
of nine new clubs in fi scal 2013 also helped increase net sales. The net 
sales increase in fi scal 2012 was primarily due to positive comparable 
club sales, driven by an increase in customer traffi  c and average ticket 
and higher fuel sales. Higher fuel sales, resulting from higher fuel prices 
and increased gallons sold, positively impacted comparable sales by 
340 basis points during fi scal 2012.

Gross profi t rate was fl at in fi scal 2013 when compared to fi scal 2012 and 
was not impacted by fuel. In fi scal 2012, gross profi t rate decreased 41 basis 
points when compared to fi scal 2011, driven by the highly competitive 
retail environment, as well as infl ation and high fuel costs. In fi scal 2012, 
fuel costs negatively impacted the comparison by 33 basis points.

Operating expenses, as a percentage of net sales, decreased 9 and 
55 basis points for fi scal 2013 and 2012, respectively, when compared to 
the previous fi scal year. The fi scal 2013 decrease was due to improved 
wage management, a benefi t related to a prior year overpayment of 
state excise taxes and the extent of club remodels. In fi scal 2012, the 
decrease was due to the impact of fuel, which positively impacted the 
comparison by 31 basis points, and improved wage management. 
Sam’s Club leveraged operating expenses during fi scal 2013 and 2012.

As a result of the factors discussed above, as well as continued growth 
in membership and other income, operating income was $2.0 billion, 
$1.8 billion and $1.7 billion for fi scal 2013, 2012 and 2011, respectively. 
Sam’s Club grew operating income faster than sales in fi scal 2013 
and 2012.

Liquidity and Capital Resources
Liquidity
Cash fl ows provided by operating activities have historically supplied 
us with a significant source of liquidity. We use these cash flows, 
 supplemented with long-term debt and short-term borrowings, to 
fund our operations and global expansion activities. Generally, some 
or all of the remaining available cash fl ow, if any, funds all or part of 
the dividends on our common stock and share repurchases.

(Amounts in millions) 

2013 

2012 

2011

Fiscal Years Ended January 31,

Net cash provided by 

operating activities 
Payments for property 
and equipment 

Free cash fl ow 

Net cash used in 

$  25,591 

$  24,255  $  23,643

(12,898) 

(13,510) 

(12,699)

$  12,693 

$  10,745  $  10,944

investing activities (1) 

$(12,611)  $(16,609)  $(12,193)

Net cash used in 

fi nancing activities 

$(11,972)  $  (8,458)  $(12,028)

 (1)  “Net cash used in investing activities” includes payments for property and 
 equipment, which is also included in our computation of free cash fl ow.

Cash Flows Provided by Operating Activities
Cash fl ows provided by operating activities were $25.6 billion, $24.3 billion 
and $23.6 billion for fi scal 2013, 2012 and 2011, respectively. The increase 
in cash fl ows provided by operating activities in fi scal 2013 and 2012, 
when compared to the previous fi scal year, is primarily due to higher 
income from continuing operations.

Cash Equivalents and Working Capital
Cash and cash equivalents were $7.8 billion and $6.6 billion at January 31, 
2013 and 2012, respectively. Our working capital defi cits were $11.9 billion 
and $7.3 billion at January 31, 2013 and 2012, respectively. The increase in 
our working capital defi cit is primarily attributable to the increase in our 
long-term debt due within one year, as well as an increase in accrued 
income taxes. We generally operate with a working capital defi cit due 
to our effi  cient use of cash in funding operations and in providing returns 
to our shareholders in the form of stock repurchases and payments 
of dividends.

We employ fi nancing strategies in an eff ort to ensure cash can be 
made available in the country in which it is needed with the minimum 
cost possible. We do not believe it will be necessary to repatriate cash 
and cash equivalents held outside of the U.S. and anticipate our domestic 
liquidity needs will be met through other funding sources (ongoing 
cash fl ows generated from operations, external borrowings, or both). 
Accordingly, we intend, with only certain limited exceptions, to continue 
to permanently reinvest the Company’s cash and cash equivalents held 
outside of the U.S. in our foreign operations. If our intentions were to 
change, most of the amounts held within our foreign operations could 
be repatriated to the U.S., although any repatriations under current U.S. 
tax laws would be subject to U.S. federal income taxes, less applicable 
foreign tax credits. As of January 31, 2013 and January 31, 2012, cash and 
cash equivalents of approximately $876 million and $768 million, 
 respectively, may not be freely transferable to the U.S. due to local laws 
or other restrictions. We do not expect local laws, other limitations or 
potential taxes on anticipated future repatriations of amounts held 
 outside of the U.S. to have a material eff ect on our overall liquidity, 
 fi nancial condition or results of operations.

Cash Flows Used in Investing Activities
Cash fl ows used in investing activities generally consist of payments 
for property and equipment, which were $12.9 billion, $13.5 billion and 
$12.7 billion for fi scal 2013, 2012 and 2011, respectively. These capital 
expenditures primarily relate to new store growth, as well as remodeling 
costs for existing stores. We are focused on lowering the average cost of 
remodels in order to shift more capital to new stores, while lowering the 
amount of overall capital expenditures. Cash fl ows used in investing 
activities also consist of payments for investments and business 
 acquisitions, net of cash acquired, which were of $0.3 billion, $3.5 billion 
and $0.2 billion for fi scal 2013, 2012 and 2011, respectively.

 Walmart 2013 Annual Report     ||    25    

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

Global Expansion Activities
In addition to our growth in retail square feet discussed throughout the 
“Results of Operations” discussion, we also experienced global expansion 
in e-commerce in each of our segments during fi scal 2013, with Walmart 
U.S. and Sam’s Club focused on the e-commerce market in the U.S. and 
Walmart International focused on the international e-commerce markets 
in countries outside of the U.S., primarily the United Kingdom, Brazil and 
China. Some of our fi scal 2013 e-commerce accomplishments included 
developing pricing optimization tools, mobile applications and a new 
search engine available on our various websites. Each of these accom-
plishments further supports our segment operations and helps us save 
people money so they can live better. Our Walmart International segment 
also increased its investment in Newheight Holdings Ltd, a company 
that owns Yihaodian, an e-commerce business in China, to approximately 
51% during fi scal 2013. 

Our fi scal 2014 global expansion plans include growing our retail square 
feet and expanding our e-commerce capabilities, which we plan to 
fi nance primarily through cash fl ows from operations and future debt 
fi nancings. The following table provides our estimated range for fi scal 
2014 capital expenditures, as well as our estimated range for growth in 
retail square feet. Our anticipated e-commerce capital expenditures are 
included in our estimated range for fi scal 2014 capital expenditures. 
The amounts in the table do not include capital expenditures or growth 
in retail square feet from any future acquisitions.

Fiscal 2014 

Fiscal 2014 

Projected Capital  Projected Growth in
Retail Square Feet
(in thousands)

Expenditures 
(in billions) 

$  5.5 to $  6.0 
4.5 to     5.0 
1.0 to     1.0 
1.0 to     1.0 

15,000 to 17,000
20,000 to 22,000
1,000 to   1,000
     —

— to 

$12.0 to $13.0 

36,000 to 40,000

Walmart U.S. 
Walmart International 
Sam’s Club 
Other Unallocated 

Total 

The following table represents the allocation of our capital expenditures 
for property and equipment:

(Amounts in millions) 
Capital Expenditures 

New stores and clubs, including 
expansions and relocations 
Information systems, distribution, 
e-commerce and other 

Remodels   

Total U.S. 

Walmart International 

Allocation of Capital Expenditures
Fiscal Years Ending January 31,

2013  

2012 

$  4,340 

$  3,735

2,922 
995 

8,257 
4,641 

2,852
1,648

8,235
5,275

Total capital expenditures 

$12,898 

$13,510

Short-Term Borrowings
Short-term borrowings increased $2.8 billion for fi scal 2013, compared 
to an increase of $3.0 billion during the same period in the previous fi scal 
year. From time to time, we utilize the liquidity under our short-term 
 borrowing programs to fund our operations, dividend payments, share 
repurchases, capital expenditures and for other cash requirements and 
corporate purposes, as needed. As a result, we have continued to utilize 
the favorable interest rates available on our commercial paper and 
increased our short-term borrowings during the fi scal years ended 
January 31, 2013 and 2012.

Long-Term Debt
We did not complete any signifi cant long-term debt issuances during 
 fi scal 2013, due in part to our free cash fl ow of $12.7 billion, as well as our 
continued use of short-term borrowings. Proceeds from the issuance 
of long-term debt during fi scal 2012 and 2011 were $5.1 billion and  
$11.4 billion, respectively, which were used to pay down or refi nance 
existing debt and for other general corporate purposes.

Dividends
Our total dividend payments were $5.4 billion, $5.0 billion and $4.4 billion 
for fi scal 2013, 2012 and 2011, respectively. On February 21, 2013, the Board 
of Directors approved an increase in the annual dividend for fi scal 2014 to 
$1.88 per share, an increase of approximately 18% over the $1.59 per share 
dividend paid in fi scal 2013. For fi scal 2014, the annual dividend will be 
paid in four quarterly installments of $0.47 per share, according to the 
 following record and payable dates:

Record Date 

March 12, 2013 
May 10, 2013 
August 9, 2013 
December 6, 2013 

Payable Date

April 1, 2013
June 3, 2013
September 3, 2013
January 2, 2014

Company Share Repurchase Program
From time to time, the Company repurchases shares of its common stock 
under share repurchase programs authorized by the Board of Directors. 
The current $15.0 billion share repurchase program has no expiration 
date or other restriction limiting the period over which the Company 
can make share repurchases under the program. At January 31, 2013, 
authorization for $3.7 billion of share repurchases remained under the 
current share repurchase program. Any repurchased shares are construc-
tively retired and returned to an unissued status. 

We consider several factors in determining when to execute share 
 repurchases, including, among other things, current cash needs, capacity 
for leverage, cost of borrowings and the market price of the Company’s 
common stock. Cash paid for share repurchases during fi scal 2013, 2012 
and 2011, was as follows:

Share Repurchases 

Total Number 
of Shares 

Average
Price Paid 
Repurchased  per Share 
(in dollars) 
(in millions) 

Total
Investment
(in billions)

Cash Flows Used in Financing Activities
Cash fl ows used in fi nancing activities generally consist of transactions 
related to our short-term borrowings and long-term debt, as well as 
 dividends paid and share repurchases.

Fiscal year ended January 31, 2013  113.2 
115.3 
Fiscal year ended January 31, 2012 
279.1 
Fiscal year ended January 31, 2011 

$67.15 
54.64 
53.03 

$  7.6
6.3
14.8

26     ||     Walmart 2013 Annual Report

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

Capital Resources
Management believes cash fl ows from continuing operations and 
 proceeds from the issuance of short-term borrowings will be suffi  cient to 
fi nance seasonal buildups in merchandise inventories and meet other 
cash requirements. If our operating cash fl ows are not suffi  cient to pay 
dividends and to fund our capital expenditures, we anticipate funding 
any shortfall in these expenditures with a combination of short-term 
borrowings and long-term debt. We plan to refi nance existing long-term 
debt obligations as they mature and may desire to obtain additional 
long-term fi nancing for other corporate purposes.

Our access to the commercial paper and long-term debt markets has 
 historically provided us with adequate sources of liquidity. We anticipate 
no diffi  culty in obtaining fi nancing from those markets in the future due 
to our favorable experiences in the debt markets in the recent past. Our 
ability to continue to access the commercial paper and long-term debt 
markets with favorable interest rates and other terms will depend, to a 
signifi cant degree, on the ratings assigned by the credit rating agencies 
to our indebtedness continuing to be at or above the level of our current 
ratings. At January 31, 2013, the ratings assigned to our commercial paper 
and rated series of our outstanding long-term debt were as follows:

Rating agency 

Commercial paper 

Long-term debt

Standard & Poor’s 
Moody’s Investors Service 
Fitch Ratings 

A-1+ 
P-1 
F1+ 

AA
Aa2
AA

In the event that the ratings of our commercial paper or any rated series 
of our outstanding long-term debt issues were lowered or withdrawn for 
any reason or if the ratings assigned to any new issue of our long-term 

debt securities were lower than those noted above, our ability to access 
the debt markets would be adversely aff ected. In addition, in such a case, 
our cost of funds for new issues of commercial paper and long-term debt 
(i.e., the rate of interest on any such indebtedness) would be higher than 
our cost of funds had the ratings of those new issues been at or above 
the level of the ratings noted above. The rating agency ratings are not 
recommendations to buy, sell or hold our commercial paper or debt 
securities. Each rating may be subject to revision or withdrawal at any 
time by the assigning rating organization and should be evaluated 
 independently of any other rating. Moreover, each credit rating is 
specifi c to the security to which it applies.

To monitor our credit rating and our capacity for long-term fi nancing, 
we consider various qualitative and quantitative factors. We monitor the 
ratio of our debt-to-total capitalization as support for our long-term 
fi nancing decisions. At January 31, 2013 and 2012, the ratio of our debt-
to-total capitalization was 41.5% and 42.8%, respectively. For the purpose 
of this calculation, debt is defi ned as the sum of short-term borrowings, 
long-term debt due within one year, obligations under capital leases 
due within one year, long-term debt and long-term obligations under 
capital leases. Total capitalization is defi ned as debt plus total Walmart 
shareholders’ equity. The decrease in our debt-to-capital ratio resulted 
from our growth in retained earnings; although we returned $13.0 billion 
to shareholders in the form of dividends and share repurchases, our 
retained earnings grew $4.3 billion in fi scal 2013, primarily due to a 
$17.0 billion increase in consolidated net income attributable to Walmart.

Contractual Obligations and Other Commercial Commitments
The following table sets forth certain information concerning our obligations and commitments to make contractual future payments, such as debt 
and lease agreements, and certain contingent commitments:

(Amounts in millions) 

Recorded contractual obligations:

Long-term debt (1) 
Short-term borrowings 
Capital lease obligations (2) 

Unrecorded contractual obligations:
  Non-cancelable operating leases 

Estimated interest on long-term debt 
Trade letters of credit 
Purchase obligations 

Total commercial commitments 

Payments Due During Fiscal Years Ending January 31,

Total 

2014 

2015–2016 

2017–2018 

Thereafter

$  43,981 
6,805 
6,268 

$  5,587 
6,805 
620 

$  8,315 
— 
1,119 

$2,255 
— 
939 

$27,824
—
3,590

16,803 
31,632 
2,726 
4,458 

1,722 
1,853 
2,726 
3,394 

3,078 
3,382 
— 
1,010 

2,630 
3,107 
— 
50 

9,373
23,290
—
4

$112,673 

$22,707 

$16,904 

$8,981 

$64,081

(1)  “Long-term debt” includes certain derivative fair value adjustments.

(2)  “Capital lease obligations” includes executory costs and imputed interest related to capital lease obligations that are not yet recorded. Refer to Note 11 for more information.

Additionally, the Company has approximately $16.3 billion in undrawn lines of credit and standby letters of credit which, if drawn upon, would be 
included in the liabilities section of the Company’s Consolidated Balance Sheets.

Estimated interest payments are based on our principal amounts and expected maturities of all debt outstanding at January 31, 2013, and 
 management’s forecasted market rates for our variable rate debt.

 Walmart 2013 Annual Report     ||    27    

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

Purchase obligations include legally binding contracts such as fi rm 
 commitments for inventory and utility purchases, as well as commitments 
to make capital expenditures, software acquisition and license com-
mitments and legally binding service contracts. Purchase orders for the 
purchase of inventory and other services are not included in the table 
above. Purchase orders represent authorizations to purchase rather than 
binding agreements. For the purposes of this table, contractual obligations 
for purchase of goods or services are defi ned as agreements that are 
enforceable and legally binding and that specify all signifi cant terms, 
including: fi xed or minimum quantities to be purchased; fi xed, minimum 
or variable price provisions; and the approximate timing of the transaction. 
Our purchase orders are based on our current inventory needs and are 
fulfi lled by our suppliers within short time periods. We also enter into 
contracts for outsourced services; however, the obligations under these 
contracts are not signifi cant and the contracts generally contain clauses 
allowing for cancellation without signifi cant penalty.

The expected timing for payment of the obligations discussed above is 
estimated based on current information. Timing of payments and actual 
amounts paid with respect to some unrecorded contractual commitments 
may be diff erent depending on the timing of receipt of goods or services 
or changes to agreed-upon amounts for some obligations.

In addition to the amounts shown in the table above, $818 million of 
unrecognized tax benefi ts are considered uncertain tax positions and 
have been recorded as liabilities. The timing of the payment, if any, 
 associated with these liabilities is uncertain. Refer to Note 9 in the 
“Notes to Consolidated Financial Statements” for additional discussion 
of unrecognized tax benefi ts.

Off   Balance Sheet Arrangements
In addition to the unrecorded contractual obligations presented above, 
we have entered into certain arrangements, as discussed below, for 
which the timing of payment, if any, is unknown.

In connection with certain debt fi nancing, we could be liable for 
early termination payments if certain unlikely events were to occur. 
At January 31, 2013, the aggregate termination payment would have 
been $104 million. The arrangement pursuant to which this payment 
could be made will expire in fi scal 2019.

The Company has future lease commitments for land and buildings 
for approximately 366 future locations. These lease commitments have 
lease terms ranging from 4 to 50 years and provide for certain minimum 
rentals. If executed, payments under operating leases would increase by 
$82 million for fi scal 2014, based on current cost estimates.

Market Risk
In addition to the risks inherent in our operations, we are exposed to 
 certain market risks, including changes in interest rates and fl uctuations 
in currency exchange rates.

The analysis presented below for each of our market risk sensitive 
 instruments is based on a hypothetical scenario used to calibrate 
 potential risk and does not represent our view of future market changes. 
The eff ect of a change in a particular assumption is calculated without 
adjusting any other assumption. In reality, however, a change in one 
 factor could cause a change in another, which may magnify or negate 
other sensitivities.

Interest Rate Risk
We are exposed to changes in interest rates as a result of our short-term borrowings and long-term debt issuances. We hedge a portion of our interest 
rate risk by managing the mix of fi xed and variable rate debt and entering into interest rate swaps.

The table below provides information about our fi nancial instruments that are sensitive to changes in interest rates. For debt obligations, the table 
represents the principal cash fl ows and related weighted-average interest rates by expected maturity dates. For interest rate swaps, including forward 
starting interest rate swaps, the table represents the contractual cash fl ows and weighted-average interest rates by the contractual maturity date, 
unless otherwise noted. The notional amounts are used to calculate contractual cash fl ows to be exchanged under the contracts. The weighted-
average variable rates are based upon prevailing market rates at January 31, 2013.

(Amounts in millions) 

Liabilities

Short-term borrowings:
  Variable rate 
  Weighted-average interest rate 
Long-term debt:
  Fixed rate 
  Weighted-average interest rate 
  Variable rate 
  Weighted-average interest rate 

Interest rate derivatives
Interest rate swaps:
  Variable to fi xed (1) 
  Weighted-average pay rate 
  Weighted-average receive rate 

  Fixed to variable 
  Weighted-average pay rate 
  Weighted-average receive rate 

Fiscal 2014 

Fiscal 2015 

Fiscal 2016 

Fiscal 2017 

Fiscal 2018 

Thereafter 

Total

Expected Maturity Date

$6,805 

0.1% 

$4,542 

3.9% 

$1,045 

3.0% 

— 
— 

$3,569 

2.3% 

$   184 

0.9% 

— 
— 

$4,235 

2.3% 

$   327 

0.6% 

— 
— 

— 
— 

— 
— 

$  6,805

0.1%

$1,127 

$1,128 

$27,824 

$42,425

2.8% 
— 
— 

5.4% 
— 
— 

5.3% 
— 
— 

4.6%

$  1,556

2.3%

$3,045 

$2,684 

$   327 

2.5% 
0.4% 

2.7% 
0.3% 

$2,445 

$1,000 

0.7% 
5.0% 

0.3% 
3.1% 

0.9% 
0.6% 

— 
— 
— 

— 
— 
— 

— 
— 
— 

— 
— 
— 

— 
— 
— 

— 
— 
— 

— 
— 
— 

$  6,056

2.5%
0.4%

$  3,445

0.6%
4.4%

(1)  Forward starting interest rate swaps have been included in the fi scal 2014 and 2015 maturity categories based on when the related hedged forecasted debt issuances, 

and corresponding swap terminations, are expected to occur.

28     ||     Walmart 2013 Annual Report

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

As of January 31, 2013, our variable rate borrowings, including the eff ect 
of our commercial paper and interest rate swaps, represented 23% of our 
total short-term and long-term debt. Based on January 31, 2013 debt 
 levels, a 100 basis point change in prevailing market rates would cause 
our annual interest costs to change by approximately $47 million.

Foreign Currency Risk
We are exposed to fl uctuations in foreign currency exchange rates as 
a result of our net investments and operations in countries other than 
the United States. We hedge a portion of our foreign currency risk by 
entering into currency swaps and designating certain foreign-currency-
denominated long-term debt as net investment hedges.

We hold currency swaps to hedge the currency exchange component 
of our net investments and also to hedge the currency exchange rate 
fl uctuation exposure associated with the forecasted payments of princi-
pal and interest of non-U.S. denominated debt. The aggregate fair value 
of these swaps was in an asset position of $453 million and $313 million 
at January 31, 2013 and 2012, respectively. A hypothetical 10% increase or 
decrease in the currency exchange rates underlying these swaps from 
the market rate at January 31, 2013 would have resulted in a loss or gain 
in the value of the swaps of $241 million. A hypothetical 10% change in 
interest rates underlying these swaps from the market rates in eff ect at 
January 31, 2013 would have resulted in a loss or gain in value of the 
swaps of $51 million.

In addition to currency swaps, we have designated foreign-currency-
denominated long-term debt as nonderivative hedges of net investments 
of certain of our foreign operations. At January 31, 2013 and January 31, 
2012, we had £2.5 billion and £3.0 billion, respectively, of outstanding 
long-term debt designated as a hedge of our net investment in the 
United Kingdom. At January 31, 2013, a hypothetical 10% increase or 
decrease in value of the U.S. dollar relative to the British pound would 
have resulted in a gain or loss in the value of the debt of $360 million. 
In addition, we have  outstanding long-term debt of ¥275 billion at 
January 31, 2013 and January 31, 2012, that was designated as a hedge 
of our net investment in Japan. At January 31, 2013, a hypothetical 10% 
increase or decrease in value of the U.S. dollar relative to the Japanese yen 
would have resulted in a gain or loss in the value of the debt of $273 million.

Other Matters
We discuss our existing FCPA investigation and related matters in the 
Annual Report on Form 10-K for fi scal 2013, including certain risks arising 
therefrom, in Part I, Item 1A of the Form 10-K under the caption “Risk 
Factors” and in Note 10 to our Consolidated Financial Statements, which is 
captioned “Contingencies,” under the sub-caption “FCPA Investigation 
and Related Matters.” We also discuss various legal proceedings related to 
the FCPA investigation in Item 3 of the Form 10-K under the caption “Item 3. 
Legal Proceedings,” under the sub-caption “II. Certain Other Proceedings.”

Summary of Critical Accounting Estimates
Management strives to report our fi nancial results in a clear and 
 understandable manner, although in some cases accounting and 
 disclosure rules are complex and require us to use technical terminology. 
In preparing the Company’s Consolidated Financial Statements, we 
 follow accounting principles generally accepted in the United States. 
These principles require us to make certain estimates and apply judgments 
that aff ect our fi nancial position and results of operations as refl ected in 
our fi nancial statements. These judgments and estimates are based on 
past events and expectations of future outcomes. Actual results may 
 diff er from our estimates.

Management continually reviews our accounting policies, how they 
are applied and how they are reported and disclosed in our fi nancial 

statements. Following is a summary of our critical accounting estimates 
and how they are applied in preparation of the fi nancial statements.

Inventories
We value inventories at the lower of cost or market as determined 
 primarily by the retail method of accounting, using the last-in, fi rst-out 
(“LIFO”) method for substantially all of the Walmart U.S. segment’s 
 merchandise inventories. The retail method of accounting results in 
inventory being valued at the lower of cost or market since permanent 
markdowns are currently taken as a reduction of the retail value of 
 inventory. The Sam’s Club segment’s merchandise is valued based on 
the weighted-average cost using the LIFO method. Inventories for the 
Walmart International operations are primarily valued by the retail method 
of accounting and are stated using the fi rst-in, fi rst-out (“FIFO”) method.

Under the retail method, inventory is stated at cost, which is determined 
by applying a cost-to-retail ratio to each merchandise grouping’s retail 
value. The FIFO cost-to-retail ratio is generally based on the fi scal year 
purchase activity. The cost-to-retail ratio for measuring any LIFO provision 
is based on the initial margin of the fi scal year purchase activity less the 
impact of any permanent markdowns. The retail method requires man-
agement to make certain judgments and estimates that may signifi cantly 
impact the ending inventory valuation at cost, as well as the amount of 
gross profi t recognized. Judgments made include recording markdowns 
used to sell inventory and shrinkage. When management determines the 
salability of inventory has diminished, markdowns for clearance activity 
and the related cost impact are recorded. Factors considered in the 
determination of markdowns include current and anticipated demand, 
customer preferences and age of merchandise, as well as seasonal and 
fashion trends. Changes in weather patterns and customer preferences 
related to fashion trends could cause material changes in the amount 
and timing of markdowns from year to year.

When necessary, we record a LIFO provision for the estimated annual 
eff ect of infl ation, and these estimates are adjusted to actual results 
determined at year-end. Our LIFO provision is calculated based on 
 inventory levels, markup rates and internally generated retail price 
 indices. At January 31, 2013 and 2012, our inventories valued at LIFO 
approximated those inventories as if they were valued at FIFO.

We provide for estimated inventory losses (“shrinkage”) between 
 physical inventory counts on the basis of a percentage of sales. 
Following annual inventory counts, the provision is adjusted to refl ect 
updated historical results.

Impairment of Assets
We evaluate long-lived assets other than goodwill and assets with 
 indefi nite lives for indicators of impairment whenever events or changes 
in circumstances indicate their carrying amounts may not be recoverable. 
Management’s judgments regarding the existence of impairment indi-
cators are based on market conditions and operational performance, 
such as operating income and cash fl ows. The evaluation for long-lived 
assets is performed at the lowest level of identifi able cash fl ows, which is 
generally at the individual store level or, in certain circumstances, at the 
market group level. The variability of these factors depends on a number 
of conditions, including uncertainty about future events and changes in 
demographics. Thus, our accounting estimates may change from period 
to period. These factors could cause management to conclude that 
impairment indicators exist and require impairment tests be performed, 
which could result in management determining the value of long-lived 
assets is impaired, resulting in a write-down of the long-lived assets.

 Walmart 2013 Annual Report     ||    29    

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

Goodwill and other indefi nite-lived acquired intangible assets are not 
amortized, but are evaluated for impairment annually or whenever events 
or changes in circumstances indicate that the value of a certain asset 
may be impaired. Generally, this evaluation begins with a qualitative 
assessment to determine whether a quantitative impairment test is 
 necessary. If we determine, after performing an assessment based on 
the qualitative factors, that the fair value of the reporting unit is more 
likely than not less than the carrying amount, or that a fair value of the 
reporting unit substantially in excess of the carrying amount cannot be 
assured, then a quantitative impairment test would be required. The 
quantitative test for impairment requires management to make judgments 
relating to future cash fl ows, growth rates, and economic and market 
conditions. These evaluations are based on determining the fair value of 
a reporting unit or asset using a valuation method such as discounted 
cash fl ow or a relative, market-based approach. Historically, we have 
 generated suffi  cient returns within the applicable reporting units to 
recover the cost of goodwill and other indefi nite-lived acquired intangible 
assets. Because of the nature of the factors used in these tests, if diff erent 
conditions occur in future periods, future operating results could be 
materially impacted.

Income Taxes
Income taxes have a signifi cant eff ect on our net earnings. As a global 
commercial enterprise, our tax rates are aff ected by many factors, includ-
ing our global mix of earnings, the extent to which those global earnings 
are indefi nitely reinvested outside the United States, legislation, acquisi-
tions, dispositions and tax characteristics of our income. Our tax returns 
are routinely audited and settlements of issues raised in these audits 
sometimes aff ect our tax provisions. Accordingly, the determination of 
our provision for income taxes requires signifi cant judgment, the use of 
estimates, and the interpretation and application of complex tax laws. 
Signifi cant judgment is required in assessing the timing and amounts of 
deductible and taxable items and the probability of sustaining uncertain 
tax positions. The benefi ts of uncertain tax positions are recorded in 
our fi nancial statements only after determining a more-likely-than-not 
probability that the uncertain tax positions will withstand challenge, if 
any, from taxing authorities. When facts and circumstances change, we 
reassess these probabilities and record any changes in the fi nancial 
 statements as appropriate. We account for uncertain tax positions by 
determining the minimum recognition threshold that a tax position is 
required to meet before being recognized in the fi nancial statements. 
This determination requires the use of judgment in assessing the timing 
and amounts of deductible and taxable items.

Forward-Looking Statements
This Annual Report contains statements that Walmart believes are 
 “forward-looking statements” within the meaning of the Private Securities 
Litigation Reform Act of 1995, as amended. Those statements are 
intended to enjoy the protection of the safe harbor for forward-looking 
statements provided by that Act. Those forward-looking statements 
include statements in Management’s Discussion and Analysis of Financial 
Condition and Results of Operations: under the caption “Overview” with 
respect to the volatility of currency exchange rates possibly aff ecting 
the results, including net sales and operating income, of Walmart and 
its Walmart International segment in the future; under the captions 
“Company Performance Metrics” and  “Company Performance Metrics – 
Leverage – Operating Income” with respect to Walmart’s objectives of 
growing net sales at a faster rate than operating expenses and growing 
operating income at a faster rate than net sales; under the caption 
“Results of Operations – Consolidated Results of Operations” with respect 

to our goal of reducing our operating expenses as a percentage of sales 
by at least 100 basis points over a fi ve-year period, regarding the possible 
fl uctuation of our eff ective tax rate over future periods and with respect 
to management’s expectation that our diluted earnings per share from 
continuing operations attributable to Walmart for the fi scal year ending 
January 31, 2014 will be within the range of $5.20 and $5.40 per share, 
and the earnings per share will include incremental expenses of approxi-
mately $0.09 per share for Walmart’s e-commerce business; under the 
caption “Results of Operations – Sam’s Club Segment” with respect to the 
volatility of fuel prices possibly continuing to aff ect the operating results 
of Walmart’s Sam’s Club segment in the future; under the caption 
“Liquidity and Capital Resources – Cash Flows Provided by Operating 
Activities – Cash Equivalents and Working Capital,” as well as in Note 1 to 
our Consolidated Financial Statements, regarding our ability to meet our 
liquidity needs through sources other than the cash we hold outside of 
the United States, our intention to permanently reinvest cash held outside 
of the United States, and our ability to repatriate cash held outside of the 
United States; under the caption “Liquidity and Capital Resources – Cash 
Flows Used in Investing Activities – Global Expansion Activities” with respect 
to Walmart’s fi scal 2014 global expansion plans including growing our 
retail square feet and expanding our e-commerce capabilities and our 
plans to fi nance that expansion primarily through cash fl ows and future 
debt fi nancings, with respect to Walmart’s estimated range of capital 
expenditures (including e-commerce capital expenditures) in  fi scal 2014 
for the Walmart U.S. segment, the Walmart International  segment, the 
Sam’s Club segment, in the “other unallocated” category and in total, 
with respect to the estimated/projected growth in retail square feet in 
total and by reportable segment in fi scal 2014; under the caption 
“Liquidity and Capital Resources – Cash Flows Used in Financing Activities – 
Dividends,” as well as in Note 15 to our Consolidated Financial Statements 
and  elsewhere in this Annual Report under the caption “Dividends 
 payable per share,” regarding the payment of the dividend on our shares 
of  common stock in fi scal 2014, the expected payment of certain 
 installments of the dividend on our shares of common stock on certain 
dates in fi scal 2014 and the expected total amount of the dividend per 
share to be paid in fi scal 2014; under the caption “Liquidity and Capital 
Resources – Capital Resources” with respect to Walmart’s ability to fi nance 
seasonal build-ups in inventories and to meet other cash requirements 
with cash fl ows from operations and short-term borrowings, Walmart’s 
anticipated funding of any shortfall in cash to pay dividends and to fund 
capital expenditures with short-term borrowings and long-term debt, 
Walmart’s plan to  refi nance existing long-term debt as it matures and its 
anticipation that it may obtain additional long-term fi nancing for other 
corporate purposes, Walmart’s ability to obtain fi nancing from the 
 commercial paper and long-term debt markets, the factors that infl uence 
Walmart’s ability to access those markets on  favorable terms and the  factors 
that could adversely aff ect Walmart’s ability to access those  markets on 
favorable terms; and under the caption “Liquidity and Capital Resources – 
Off  Balance Sheet Arrangements” with respect to the amount of increases 
in payments under operating leases if certain leases are executed.

These forward-looking statements also include statements in: Note 3 to 
our Consolidated Financial Statements regarding the weighted-average 
periods over which certain compensation cost is expected to be recog-
nized; Note 9 to our Consolidated Financial Statements regarding the 
possible reduction of U.S. tax liability on accumulated but undistributed 
earnings of our non-U.S. subsidiaries, the realization of certain deferred 
tax assets, possible reduction of unrecognized tax benefi ts, and the 
 reasons for such reductions, the magnitude of their impact on our results 

30     ||     Walmart 2013 Annual Report

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

of operations and fi nancial condition and the possibility that the resolution 
of a group of related matters might result in a material liability to Walmart; 
and Note 10 to our Consolidated Financial Statements regarding an 
adverse decision in, or settlement of, certain litigation to which Walmart 
is a party possibly resulting in material liability to Walmart and respecting 
management’s expectations that the certain matters relating to an FCPA 
investigation will not have a material adverse eff ect on its business. The 
section of this Annual Report captioned “Walmart U.S.” includes a for-
ward-looking statement that relates to management’s expectation for 
the Walmart U.S. segment to add retail square feet within a certain range 
and to open a number of new units within a certain range in fi scal 2014. 
The section of  this Annual Report captioned “Sam’s Club” includes a 
 forward-looking  statement that relates to management’s expectation for 
the Sam’s Club segment opening a certain number of new clubs and 
expanding or  relocating a certain number of other clubs in fi scal 2014. 
The section of this Annual Report captioned “Global eCommerce” 
includes forward-looking statements that relate to management’s goals 
for our e-commerce operations. The forward-looking statements 
described above are  identifi ed by the use in such statements of one or 
more of the words or phrases “aim,” “allocation,” “anticipate,” “antici-
pated,” “commitment,” “could be,” “could potentially be, “ “could reduce,” 
“estimated,” “expansion,” “expect,” “goal,” “grow,” “intend,” “is expected,” 
“may continue,” “may  fl uctuate,” “may impact,” “may not be,” “may 
result,” “objective,”  “objectives,” “plan,” “plans,” “projected,” “to reduce,” 
“will be,” “will be paid,” “will depend,” “will have,” “will open,” “will … 
reduce,” “will strengthen,” “would be,” and “would increase,” and other 
similar words or phrases. Similarly, descriptions of our objectives, 
 strategies, plans, goals or targets are also forward-looking statements. 
These statements discuss, among other things, expected growth, 
future revenues, future cash fl ows, future capital expenditures, future 
performance, future initiatives and the anticipation and expectations 
of Walmart and its management as to future occurrences and trends.

The forward-looking statements included in this Annual Report and that 
we make elsewhere are subject to certain factors, in the United States 
and internationally, that could materially aff ect our fi nancial performance, 
our results of operations, including our sales, earnings per share or com-
parable store sales or comparable club sales and our eff ective income tax 
rate for any period and our business operations, business strategy, plans, 
goals or objectives. These factors include, but are not limited to: general 
economic conditions, including changes in the economy of the United 
States or other specifi c markets in which we operate, economic instability, 
changes in the monetary policies of the United States, the Board of 
Governors of the Federal Reserve System, other governments or central 
banks, economic crises and disruptions in the fi nancial markets, includ-
ing as a result of sovereign debt crises, governmental budget defi cits, 
 unemployment and partial employment levels, employment conditions 
within our markets, credit availability to consumers and businesses, levels 
of consumer disposable income, consumer confi dence, consumer credit 
availability, consumer spending patterns, consumer debt levels, consumer 
preferences, the timing of receipt of tax refund checks by consumers, 
infl ation, defl ation, commodity prices, the cost of the goods we sell, 
competitive pressures, the seasonality of our business, seasonal buying 
patterns in the United States and our other markets, labor costs, 
 transportation costs, the cost of diesel fuel, gasoline, natural gas and 
electricity, the selling prices of fuel, the cost of healthcare and other 
 benefi ts, accident costs, our casualty and other insurance costs, 
 information security costs, the cost of construction materials, availability 

of acceptable building sites for new stores, clubs and other formats, 
 availability of qualifi ed labor pools in the specifi c markets in which we 
operate, zoning, land use and other regulatory restrictions, competitive 
pressures, accident-related costs, weather conditions, patterns and 
events, climate change, catastrophic events and natural disasters, as well 
as storm and other damage to our stores, clubs, distribution and other 
facilities, store closings and other limitations on our customers’ access to 
our stores and clubs resulting from such events and disasters, disruption 
in the availability of our online shopping sites on the internet, cyberattacks 
on our information systems, disruption in our supply chain, including 
availability and transport of goods from domestic and foreign suppliers, 
trade restrictions, changes in tariff  and freight rates, adoption of or 
changes in tax, labor and other laws and regulations that aff ect our 
 business, including changes in corporate and personal tax rates and the 
imposition of new taxes and surcharges, costs of compliance with laws 
and regulations, the mix of our earnings from our United States and for-
eign operations, changes in our assessment of certain tax contingencies, 
valuation allowances, outcome of administrative audits, the impact of 
discrete items on our eff ective tax rate, the resolution of tax matters, 
developments in and the outcome of legal and regulatory proceedings 
to which we are a party or are subject and the expenses associated 
therewith, currency exchange rate fl uctuations and volatility, fl uctuations 
in market rates of interest, and other conditions and events aff ecting 
domestic and global fi nancial and capital markets, public health 
 emergencies, economic and geo-political conditions and events, 
including civil unrest and  disturbances and terrorist attacks. Moreover, 
we typically earn a  disproportionate part of our annual operating 
income in the fourth  quarter as a result of the seasonal buying patterns. 
Those buying  patterns are diffi  cult to forecast with certainty.

The foregoing list of factors that may aff ect our business operations and 
fi nancial performance is not exclusive. Other factors and unanticipated 
events could adversely aff ect our business operations and fi nancial per-
formance. We discuss certain of these matters more fully, as well as certain 
risk factors that may aff ect our business operations, fi nancial condition, 
results of operations and liquidity in other of our fi lings with the 
Securities and Exchange Commission (the “SEC”), including our Annual 
Report on Form 10-K under the heading “Item 1A. Risk Factors.” We fi led 
our Annual Report on Form 10-K for the fi scal year ended January 31, 2013, 
with the SEC on March 26, 2013. The forward-looking statements 
described above are made based on knowledge of our business and the 
environment in which we operate and assumptions that we believe to 
be reasonable at the time such forward-looking statements are made. 
However, because of the factors described and listed above, as well as 
other factors, or as a result of changes in facts, assumptions not being 
realized or other circumstances, actual results may materially diff er from 
anticipated results described or implied in these forward-looking state-
ments. We cannot assure the reader that the results or developments 
expected or anticipated by us will be realized or, even if substantially 
 realized, that those results or developments will result in the expected 
consequences for us or aff ect us, our business or our operations in the 
way we expect. You are urged to consider all of these risks, uncertainties 
and other factors carefully in evaluating the forward-looking statements 
and not to place undue reliance on such forward-looking statements. 
The forward-looking statements included in this Annual Report speak 
only as of the date of this report, and we undertake no obligation to 
update these forward-looking statements to refl ect subsequent events 
or circumstances, except as may be required by applicable law.

 Walmart 2013 Annual Report     ||    31    

Consolidated Statements of Income

(Amounts in millions, except per share data)  

Revenues:
  Net sales 
  Membership and other income 

Total revenues 
Costs and expenses:
Cost of sales 

  Operating, selling, general and administrative expenses 

Operating income 
Interest:
  Debt 

Capital leases 
Interest income 

Interest, net 

Income from continuing operations before income taxes 
Provision for income taxes:

Current 
  Deferred 

Total provision for income taxes 

Income from continuing operations 
Income (loss) from discontinued operations, net of income taxes 

Consolidated net income 
Less consolidated net income attributable to noncontrolling interest 

Consolidated net income attributable to Walmart 

Basic net income per common share:

Fiscal Years Ended January 31,

2013 

2012 

2011

$466,114 
3,048 

$443,854 
3,096 

469,162 

446,950 

352,488 
88,873 

27,801 

335,127 
85,265 

26,558 

1,977 
274 
(187) 

2,064 

2,034 
288 
(162) 

2,160 

$418,952
2,897

421,849

314,946
81,361

25,542

1,928
277
(201)

2,004

25,737 

24,398 

23,538

7,999 
(18) 

7,981 

17,756 
— 

17,756 
(757) 

6,742 
1,202 

7,944 

16,454 
(67) 

16,387 
(688) 

6,703
876

7,579

15,959
1,034

16,993
(604)

$  16,999 

$  15,699 

$  16,389

Basic income per common share from continuing operations attributable to Walmart 
Basic income (loss) per common share from discontinued operations attributable to Walmart 

$      5.04 
— 

$      4.56 
(0.02) 

Basic net income per common share attributable to Walmart 

$      5.04 

$      4.54 

Diluted net income per common share:
  Diluted income per common share from continuing operations attributable to Walmart 
  Diluted income (loss) per common share from discontinued operations attributable to Walmart 

  Diluted net income per common share attributable to Walmart 

Weighted-average common shares outstanding:

$      5.02 
— 

$      4.54 
(0.02) 

$      5.02 

$      4.52 

$      4.20
0.28

$      4.48

$      4.18
0.29

$      4.47

Basic 
  Diluted  

Dividends declared per common share 

See accompanying notes.

Consolidated Statements of Comprehensive Income

(Amounts in millions) 

Consolidated net income 

Less consolidated net income attributable to nonredeemable noncontrolling interest 
Less consolidated net income attributable to redeemable noncontrolling interest 

Consolidated net income attributable to Walmart 

Other comprehensive income (loss), net of income taxes:

Currency translation and other 

  Derivative instruments 
  Minimum pension liability 

Other comprehensive income (loss), net of income taxes 

Less other comprehensive income (loss) attributable to nonredeemable noncontrolling interest 
Less other comprehensive income (loss) attributable to redeemable noncontrolling interest 

Other comprehensive income (loss) attributable to Walmart 

Comprehensive income, net of income taxes 

Less comprehensive income (loss) attributable to nonredeemable noncontrolling interest 
Less comprehensive income (loss) attributable to redeemable noncontrolling interest 

3,374 
3,389 

3,460 
3,474 

3,656
3,670

$      1.59 

$      1.46 

$      1.21

Fiscal Years Ended January 31, 

2013 

$17,756 
(684) 
(73) 

16,999 

1,042 
136 
(166) 

1,012 
(138) 
(51) 

823 

18,768 
(822) 
(124) 

2012 

$16,387 
(627) 
(61) 

15,699 

(2,758) 
(67) 
43 

(2,782) 
660 
66 

(2,056) 

13,605 
33 
5 

2011

$16,993
(584)
(20)

16,389

1,137
(17)
(145)

975
(162)
(97)

716

17,968
(746)
(117)

Comprehensive income attributable to Walmart 

$17,822 

$13,643 

$17,105

See accompanying notes.

32     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Balance Sheets

(Amounts in millions) 

ASSETS
Current assets:

Cash and cash equivalents 
Receivables, net 
Inventories 
Prepaid expenses and other 

Total current assets 

Property and equipment:

Property and equipment 
Less accumulated depreciation 

Property and equipment, net 

Property under capital leases:

Property under capital leases 
Less accumulated amortization 

Property under capital leases, net 

Goodwill 
Other assets and deferred charges 

Total assets 

LIABILITIES AND EQUITY
Current liabilities:

Short-term borrowings 
Accounts payable 
Accrued liabilities 
Accrued income taxes 
Long-term debt due within one year 

  Obligations under capital leases due within one year 

Total current liabilities 

Long-term debt 
Long-term obligations under capital leases 
Deferred income taxes and other 
Redeemable noncontrolling interest 

Commitments and contingencies

Equity:

Common stock 
Capital in excess of par value 
Retained earnings 
Accumulated other comprehensive income (loss) 

Total Walmart shareholders’ equity 

  Nonredeemable noncontrolling interest 

Total equity 

Total liabilities and equity 

 See accompanying notes.

 As of January 31, 

2013 

2012

$    7,781 
6,768 
43,803 
1,588 

$    6,550
5,937
40,714
1,774

59,940 

54,975

165,825 
(51,896) 

155,002
(45,399)

113,929 

109,603

5,899 
(3,147) 

2,752 

20,497 
5,987 

5,936
(3,215)

2,721

20,651
5,456

$203,105 

$193,406

$    6,805 
38,080 
18,808 
2,211 
5,587 
327 

71,818 

38,394 
3,023 
7,613 
519 

$    4,047
36,608
18,180
1,164
1,975
326

62,300

44,070
3,009
7,862
404

332 
3,620 
72,978 
(587) 

76,343 
5,395 

81,738 

342
3,692
68,691
(1,410)

71,315
4,446

75,761

$203,105 

$193,406

 Walmart 2013 Annual Report     ||    33    

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statements of Shareholders’ Equity

(Amounts in millions and exclude  
redeemable noncontrolling interest) 

Balances as of February 1, 2010 
Consolidated net income 
Other comprehensive income, 

net of income taxes 
Cash dividends declared 
($1.21 per share) 

Purchase of Company stock 
Other   

Balances as of January 31, 2011 
Consolidated net income 
Other comprehensive income, 

net of income taxes 
Cash dividends declared 
($1.46 per share) 

Purchase of Company stock 
Nonredeemable noncontrolling 
interest of acquired entity 

Other   

Balances as of January 31, 2012 
Consolidated net income 
Other comprehensive income, 

net of income taxes 
Cash dividends declared 
($1.59 per share) 

Purchase of Company stock 
Nonredeemable noncontrolling 
interest of acquired entity 

Other   

Common Stock 

 Shares  

Amount 

3,786 
— 

$378 
— 

Capital in 
Excess of 
Par Value 

$3,803 
— 

— 

— 
(280) 
10 

3,516 
— 

— 

— 
(113) 

— 
15 

— 

— 
(28) 
2 

352 
— 

— 

— 
(11) 

— 
1 

— 

— 
(487) 
261 

3,577 
— 

— 

— 
(229) 

— 
344 

Accumulated 
Other 

Total
Walmart 

Comprehensive  Shareholders’ 
Income (Loss) 

Equity 

Nonredeemable
Noncontrolling 
Interest 

Total
Equity

$ 

  (70) 
— 

$   70,468 
16,389 

$2,180 
584 

$   72,648
16,973

716 

— 
— 
— 

646 
— 

716 

162 

878

(4,437) 
(14,834) 
240 

68,542 
15,699 

— 
— 
(221) 

(4,437)
(14,834)
19

2,705 
627 

71,247
16,326

Retained 
Earnings 

$  66,357 
16,389 

— 

(4,437) 
(14,319) 
(23) 

63,967 
15,699 

— 

(2,056) 

(2,056) 

(660) 

(2,716)

(5,048) 
(5,930) 

— 
3 

— 
— 

— 
— 

(5,048) 
(6,170) 

— 
348 

— 
— 

1,988 
(214) 

(5,048)
(6,170)

1,988
134

3,418 
— 

342 
— 

3,692 
— 

68,691 
16,999 

(1,410) 
— 

71,315 
16,999 

4,446 
684 

75,761
17,683

— 

— 

— 

— 

823 

823 

138 

961

— 
(115) 

— 
11 

— 
(11) 

— 
1 

— 
(357) 

— 
285 

(5,361) 
(7,341) 

— 
(10) 

— 
— 

— 
— 

(5,361) 
(7,709) 

— 
276 

— 
— 

(5,361)
(7,709)

469 
(342) 

469
(66)

Balances as of January 31, 2013 

3,314 

$332 

$3,620 

$72,978 

$    (587) 

$   76,343 

$5,395 

$  81,738

 See accompanying notes.

34     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statements of Cash Flows

(Amounts in millions) 

Cash fl ows from operating activities:

Consolidated net income 
Loss from discontinued operations, net of income taxes 

Income from continuing operations 
Adjustments to reconcile income from continuing operations to net cash 

provided by operating activities:
  Depreciation and amortization 
  Deferred income taxes 
  Other operating activities 

Changes in certain assets and liabilities, net of eff ects of acquisitions:

Receivables, net 
Inventories 
Accounts payable 
Accrued liabilities 
Accrued income taxes 

Fiscal Years Ended January 31,

2013 

2012 

2011

$  17,756 
— 

$  16,387 
67 

$  16,993
(1,034)

17,756 

16,454 

15,959

8,501 
(133) 
527 

(614) 
(2,759) 
1,061 
271 
981 

8,130 
1,050 
398 

(796) 
(3,727) 
2,687 
(935) 
994 

7,641
651
1,087

(733)
(3,205)
2,676
(280)
(153)

Net cash provided by operating activities 

25,591 

24,255 

23,643

Cash fl ows from investing activities:

Payments for property and equipment 
Proceeds from the disposal of property and equipment 
Investments and business acquisitions, net of cash acquired 

  Other investing activities 

Net cash used in investing activities 

Cash fl ows from fi nancing activities:
  Net change in short-term borrowings 

Proceeds from issuance of long-term debt 
Payments of long-term debt 

  Dividends paid 

Purchase of Company stock 

  Other fi nancing activities 

Net cash used in fi nancing activities 

Eff ect of exchange rates on cash and cash equivalents 

Net increase (decrease) in cash and cash equivalents 
Cash and cash equivalents at beginning of year 

Cash and cash equivalents at end of year 

Supplemental disclosure of cash fl ow information:

Income taxes paid 
Interest paid 

 See accompanying notes.

(12,898) 
532 
(316) 
71 

(12,611) 

2,754 
211 
(1,478) 
(5,361) 
(7,600) 
(498) 

(11,972) 

223 

1,231 
6,550 

(13,510) 
580 
(3,548) 
(131) 

(16,609) 

3,019 
5,050 
(4,584) 
(5,048) 
(6,298) 
(597) 

(8,458) 

(33) 

(845) 
7,395 

(12,699)
489
(202)
219

(12,193)

503
11,396
(4,080)
(4,437)
(14,776)
(634)

(12,028)

66

(512)
7,907

$    7,781 

$    6,550 

$    7,395

$    7,304 
2,262 

$    5,899 
2,346 

$    6,984
2,163

 Walmart 2013 Annual Report     ||    35    

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

1 Summary of Signifi cant Accounting Policies
General
Wal-Mart Stores, Inc. (“Walmart” or the “Company”) operates retail stores 
in various formats under 69 banners around the world, aggregated into 
three reportable segments: Walmart U.S., Walmart International and 
Sam’s Club. Walmart is committed to saving people money so they can 
live better. Walmart earns the trust of its customers every day by providing 
a broad assortment of quality merchandise and services at everyday low 
prices (“EDLP”) while fostering a culture that rewards and embraces mutual 
respect, integrity and diversity. EDLP is the Company’s pricing philoso-
phy under which it prices items at a low price every day so its customers 
trust that its prices will not change under frequent promotional activity.

Principles of Consolidation
The Consolidated Financial Statements include the accounts of Walmart 
and its subsidiaries as of and for the fi scal years ended January 31, 2013 
(“fi scal 2013”), January 31, 2012 (“fi scal 2012”) and January 31, 2011 (“fi scal 
2011”). All material intercompany accounts and transactions have been 
eliminated in consolidation. Investments in unconsolidated affi  liates, 
which are 50% or less owned, are accounted for primarily using the 
equity method. These investments are immaterial to the Company’s 
Consolidated Financial Statements.

The Company’s Consolidated Financial Statements are based on a fi scal 
year ending on January 31 for the United States (“U.S.”) and Canadian 
operations. The Company consolidates all other operations generally 
using a one-month lag and based on a calendar year. There were no 
 signifi cant intervening events during January 2013 that materially 
aff ected the Consolidated Financial Statements.

Use of Estimates
The Consolidated Financial Statements have been prepared in conformity 
with U.S. generally accepted accounting principles. Those principles 
require management to make estimates and assumptions that aff ect the 
reported amounts of assets and liabilities. Management’s estimates and 
assumptions also aff ect the disclosure of contingent assets and liabilities 
at the date of the fi nancial statements and the reported amounts of 
 revenues and expenses during the reporting period. Actual results may 
diff er from those estimates.

Cash and Cash Equivalents
The Company considers investments with a maturity when purchased 
of three months or less to be cash equivalents. All credit card, debit card 
and electronic benefi ts transfer transactions that process in less than 
seven days are classifi ed as cash and cash equivalents. The amounts due 
from banks for these transactions classifi ed as cash and cash equivalents 
totaled $1.3 billion and $1.2 billion at January 31, 2013 and 2012, respectively. 
In addition, cash and cash equivalents includes restricted cash of 
$715 million and $547 million at January 31, 2013 and 2012, respectively, 
which is primarily related to cash collateral holdings from various 
 counterparties, as required by certain derivative and trust agreements.

The Company’s cash balances are held in various locations around the 
world. Of the Company’s $7.8 billion and $6.6 billion of cash and cash 
equivalents at January 31, 2013 and 2012, respectively, $5.2 billion and 
$5.6 billion, respectively, were held outside of the U.S. and are generally 
utilized to support liquidity needs in the Company’s foreign operations.

The Company employs fi nancing strategies in an eff ort to ensure that 
cash can be made available in the country in which it is needed with the 
minimum cost possible. Management does not believe it will be necessary 
to repatriate cash and cash equivalents held outside of the U.S. and 
 anticipates its domestic liquidity needs will be met through other funding 
sources (ongoing cash fl ows generated from operations, external 
 borrowings, or both). Accordingly, management intends, with only certain 
limited exceptions, to continue to permanently reinvest the Company’s 
cash and cash equivalents in its foreign operations. If the Company’s 
 current intentions were to change, most of the amounts held within the 
Company’s foreign operations could be repatriated to the U.S., although 
any repatriations under current U.S. tax laws would be subject to U.S. 
 federal income taxes, less applicable foreign tax credits. As of January 31, 
2013 and 2012, cash and cash equivalents of approximately $876 million 
and $768 million, respectively, may not be freely transferable to the U.S. 
due to local laws or other restrictions. Management does not expect 
local laws, other limitations or potential taxes on anticipated future 
 repatriations of amounts held outside of the U.S. to have a material 
eff ect on the Company’s overall liquidity, fi nancial condition or results 
of operations.

Receivables
Receivables are stated at their carrying values, net of a reserve for 
 doubtful accounts. Receivables consist primarily of amounts due from 
the following:

•   Insurance companies resulting from pharmacy sales;

•   Banks for customer credit cards, debit cards and electronic bank 

 transfers that take in excess of seven days to process;

•   Consumer fi nancing programs in certain international operations;

•   Suppliers for marketing or incentive programs; and

•   Real estate transactions.

The Walmart International segment off ers a limited number of consumer 
credit products, primarily through its fi nancial institutions in select 
 countries. The receivable balance from consumer credit products was 
$1.2 billion, net of a reserve for doubtful accounts of $115 million, at 
 January 31, 2013, compared to a receivable balance of $1.0 billion, net of 
a reserve for doubtful accounts of $63 million, at January 31, 2012. These 
balances are included in receivables, net, in the Company’s Consolidated 
Balance Sheets.

Inventories
The Company values inventories at the lower of cost or market as 
 determined primarily by the retail method of accounting, using the 
 last-in, fi rst-out (“LIFO”) method for substantially all of the Walmart U.S. 
segment’s inventories. The retail method of accounting results in 
 inventory being valued at the lower of cost or market since permanent 
markdowns are currently taken as a reduction of the retail value of 
 inventory. The Walmart International segment’s inventories are primarily 
valued by the retail method of accounting, using the fi rst-in, fi rst-out 
(“FIFO”) method. The Sam’s Club segment’s inventories are valued based 
on weighted-average cost using the LIFO method. At January 31, 2013 
and 2012, the Company’s inventories valued at LIFO approximate those 
inventories as if they were valued at FIFO.

36     ||     Walmart 2013 Annual Report

Notes to Consolidated Financial Statements

Property and Equipment
Property and equipment are stated at cost. Gains or losses on disposition 
are recognized as earned or incurred. Costs of major improvements are 
capitalized, while costs of normal repairs and maintenance are charged 
to expense as incurred. The following table summarizes the Company’s 
property and equipment balances and includes the estimated useful lives 
that are generally used to depreciate the assets on a straight-line basis:

(Amounts in millions) 

Land 
Buildings and improvements 
Fixtures and equipment 
Transportation equipment 
Construction in progress 

Property and equipment 

Accumulated depreciation 

Estimated
Useful Lives 

Fiscal Years Ended
January 31, 

2013 

2012

N/A 
3–40 years 
3–25 years 
3–15 years 
N/A 

$  25,612  $  23,499
84,275
39,234
2,682
5,312

90,686 
40,903 
2,796 
5,828 

  $165,825  $155,002
(45,399)

(51,896) 

Property and equipment, net 

  $113,929  $109,603

Leasehold improvements are depreciated over the shorter of the 
 estimated useful life of the asset or the remaining expected lease term. 
Depreciation expense for property and equipment, including amor-
tization of property under capital leases, for fi scal 2013, 2012 and 2011 
was $8.4 billion, $8.1 billion and $7.6 billion, respectively. Interest costs 
capitalized on construction  projects were $74 million, $60 million and 
$63 million in fi scal 2013, 2012 and 2011, respectively.

Long-Lived Assets
Long-lived assets are stated at cost. Management reviews long-lived assets 
for indicators of impairment whenever events or changes in circumstances 
indicate that the carrying amount may not be recoverable. The evaluation 
is performed at the lowest level of identifi able cash fl ows, which is at the 
individual store or club level or, in certain circumstances, a market group 
of stores. Undiscounted cash fl ows expected to be generated by the 
related assets are estimated over the assets’ useful lives based on updated 
projections. If the evaluation indicates that the carrying amount of the 
assets may not be recoverable, any potential impairment is measured 
based upon the fair value of the related asset or asset group as determined 
by an appropriate market appraisal or other valuation technique. 
Impairment charges of long-lived assets for fi scal 2013, 2012 and 2011 
were not signifi cant.

Goodwill and Other Acquired Intangible Assets
Goodwill represents the excess of the purchase price over the fair value 
of net assets acquired in business combinations and is allocated to the 
appropriate reporting unit when acquired. Other acquired intangible 
assets are stated at the fair value acquired as determined by a valuation 
technique commensurate with the intended use of the related asset. 
Goodwill and indefi nite-lived intangible assets are not amortized; rather, 
they are evaluated for impairment annually and whenever events or 
changes in circumstances indicate that the value of the asset may be 
impaired. Defi nite-lived intangible assets are considered long-lived 
assets and are amortized on a straight-line basis over the periods that 
expected economic benefi ts will be provided.

Goodwill is evaluated for impairment using either a qualitative or 
 quantitative approach for each of the Company’s reporting units. 
Generally,  a qualitative assessment is fi rst performed to determine 
whether a quantitative goodwill impairment test is necessary. If 
 man agement determines, after performing an assessment based on 
the qualitative factors, that the fair value of the reporting unit is more 
likely than not less than the carrying amount, or that a fair value of the 
reporting unit substantially in excess of the carrying amount cannot 
be assured, then a quantitative goodwill impairment test would be 
required. The quantitative test for goodwill impairment is performed 
by determining the fair value of the related reporting units. Fair value 
is measured based on the discounted cash fl ow method and relative 
market-based approaches.

For the reporting units that were tested using only the qualitative 
 assessment, management determined that the fair value of each 
 reporting unit is more likely than not greater than the carrying amount 
and, as a result, quantitative analyses were not required. For the reporting 
units tested using a quantitative impairment test, management 
 determined the fair value of each reporting unit is greater than the 
 carrying amount. Accordingly, the Company has not recorded any 
impairment charges related to goodwill.

The following table refl ects goodwill activity, by reportable segment, 
for fi scal 2013 and 2012:

(Amounts in millions) 

Walmart U.S. 

International  Sam’s Club 

Total

Walmart

Balances as of 

February 1, 2011 

$239 

$16,211 

$313 

$16,763

Changes in currency 

translation and other  — 
200 

Acquisitions (1) 

Balances as of 

(535) 
4,223 

— 
— 

(535)
4,423

January 31, 2012 

439 

19,899 

313 

20,651

Changes in currency 

translation and other  — 

(65) 

— 

(65)

Purchase accounting 
adjustments for 
prior fi scal year 
acquisitions (2) 

Acquisitions (3) 

Balances as of 

4 
— 

(532) 
439 

— 
— 

(528)
439

January 31, 2013 

$443 

$19,741 

$313 

$20,497

(1)  Goodwill recorded for acquisitions in fi scal 2012 primarily relates to the acquisition 
of 147 Netto stores from Dansk Supermarked in the United Kingdom and to the 
acquisition of a 51% ownership in Massmart, a retailer based in South Africa. 
Refer to Note 13 for more information about these acquisitions.

(2)  Fiscal 2013 purchase accounting adjustments primarily relate to the fi nalization of 
the Massmart purchase price allocation, which was preliminary at January 31, 2012.

(3)  Goodwill recorded for fi scal 2013 acquisitions relates to several acquisitions 

 completed in fi scal 2013 that are not signifi cant, individually or in the aggregate, 
to the Company’s Consolidated Financial Statements.

 Walmart 2013 Annual Report     ||    37    

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

Indefi nite-lived intangible assets are included in other assets and deferred 
charges in the Company’s Consolidated Balance Sheets. These assets 
are evaluated for impairment based on their fair values using valuation 
techniques which are updated annually based on the most recent variables 
and assumptions. There were no impairment charges related to indefi nite-
lived intangible assets recorded during fi scal 2013, 2012 and 2011.

Self-Insurance Reserves
The Company uses a combination of insurance, self-insured retention 
and self-insurance for a number of risks, including, but not limited to, 
workers’ compensation, general liability, vehicle liability, property and 
the Company’s obligation for employee-related health care benefi ts. 
Liabilities relating to these claims associated with these risks are estimated 
by considering historical claims experience, including frequency, severity, 
demographic factors and other actuarial assumptions, including incurred 
but not reported claims. In estimating its liability for such claims, the 
Company periodically analyzes its historical trends, including loss 
 development, and applies appropriate loss development factors to the 
incurred costs associated with the claims. The Company also maintains 
stop-loss insurance coverage for workers’ compensation and general 
 liability of $5 million and $15 million, respectively, per occurrence, to limit 
exposure to certain risks. Refer to Note 5 for more information about the 
Company’s self-insurance reserves.

Income Taxes
Income taxes are accounted for under the liability method. Deferred 
tax assets and liabilities are recognized for the estimated future tax 
 consequences attributable to diff erences between the fi nancial 
 statement carrying amounts of existing assets and liabilities and their 
respective tax bases. Deferred tax assets and liabilities are measured 
using enacted tax rates in eff ect for the year in which those temporary 
diff erences are expected to be recovered or settled. The eff ect on 
deferred tax assets and liabilities of a change in tax rate is recognized in 
income in the period that includes the enactment date. Valuation 
 allowances are established when necessary to reduce deferred tax 
assets to the amounts more likely than not to be realized.

The Company records a liability for unrecognized tax benefi ts resulting 
from uncertain tax positions taken or expected to be taken in a tax return. 
The Company records interest and penalties related to unrecognized 
tax benefi ts in interest expense and operating, selling, general and 
administrative expenses, respectively, in the Company’s Consolidated 
Statements of Income. Refer to Note 9 for additional income tax disclosures.

Revenue Recognition
Sales
The Company recognizes sales revenue net of sales taxes and estimated 
sales returns at the time it sells merchandise to the customer.

38     ||     Walmart 2013 Annual Report

Membership Fee
The Company recognizes membership fee revenue both in the United 
States and internationally over the term of the membership, which is 
 typically 12 months. The following table summarizes membership fee 
activity for fi scal 2013, 2012 and 2011:

(Amounts in millions) 

2013 

2012 

2011

Fiscal Years Ended January 31, 

Deferred membership fee revenue, 

beginning of year 

Cash received from members 
Membership fee revenue recognized   

  $  559  $  542  $  532
1,074
(1,064)

1,133 
(1,117) 

1,111 
(1,094) 

Deferred membership fee revenue, 

end of year 

  $  575  $  559  $  542

Membership fee revenue is included in membership and other income 
in the Company’s Consolidated Statements of Income. The deferred 
membership fee is included in accrued liabilities in the Company’s 
Consolidated Balance Sheets.

Shopping Cards
Customer purchases of shopping cards are not recognized as revenue 
until the card is redeemed and the customer purchases merchandise 
using the shopping card. Shopping cards in the U.S. do not carry an 
 expiration date and, therefore, customers and members can redeem 
their shopping cards for merchandise indefi nitely. Shopping cards in 
 certain foreign countries where the Company does business may have 
expiration dates. A certain amount of shopping cards, both with and 
without expiration dates, will not be redeemed. Management estimates 
unredeemed shopping cards and recognizes revenue for these amounts 
over shopping card historical usage periods based on historical 
 redemption rates. Management periodically reviews and updates its 
 estimates of usage periods and redemption rates.

Financial and Other Services
The Company recognizes revenue from service transactions at the time 
the service is performed. Generally, revenue from services is classifi ed 
as a component of net sales in the Company’s Consolidated Statements 
of Income.

Cost of Sales
Cost of sales includes actual product cost, the cost of transportation to 
the Company’s warehouses, stores and clubs from suppliers, the cost of 
transportation from the Company’s warehouses to the stores, clubs 
and customers and the cost of warehousing for the Sam’s Club segment 
and import distribution centers. Cost of sales is reduced by advertising 
reimbursements received from vendors that are not directly related to 
specifi c advertising activities.

Payments from Suppliers
The Company receives consideration from suppliers for various 
 programs, primarily volume incentives, warehouse allowances and 
 reimbursements for specifi c programs such as markdowns, margin 
 protection, advertising and supplier-specifi c fi xtures. Payments from 
suppliers, except for certain advertising reimbursements directly related 
to specifi c advertising activities and certain other reimbursements, are 
accounted for as a reduction of cost of sales and are recognized in the 
Company’s Consolidated Statements of Income when the related 
 inventory is sold.

 
 
 
 
 
Notes to Consolidated Financial Statements

Operating, Selling, General and Administrative Expenses
Operating, selling, general and administrative expenses include all 
 operating costs of the Company, except cost of sales, as described above. 
As a result, the majority of the cost of warehousing and occupancy for 
the Walmart U.S. and Walmart International segments’ distribution 
 facilities is included in operating, selling, general and administrative 
expenses. Because the Company does not include most of the cost of its 
Walmart U.S. and Walmart International segments’ distribution facilities 
in cost of sales, its gross profi t and gross profi t as a percentage of net 
sales (“gross profi t margin”) may not be comparable to those of other 
retailers that may include all costs related to their distribution facilities 
in cost of sales and in the calculation of gross profi t.

Advertising Costs
Advertising costs are expensed as incurred and were $2.3 billion for 
both fi scal 2013 and 2012, and $2.5 billion for fi scal 2011. Advertising costs 
consist primarily of print, television and digital advertisements and are 
recorded in operating, selling, general and administrative expenses 
in the Company’s Consolidated Statements of Income. Advertising 
 reimbursements received from suppliers are generally accounted for as a 
reduction of cost of sales and recognized in the Company’s Consolidated 
Statements of Income when the related inventory is sold. When advertising 
reimbursements are directly related to specifi c advertising activities, 
they are recognized as a reduction of advertising expenses in operating, 
selling, general and administrative expenses.

Leases
The Company estimates the expected term of a lease by assuming the 
exercise of renewal options where an economic penalty exists that 
would preclude the abandonment of the lease at the end of the initial 
non-cancelable term and the exercise of such renewal is at the sole dis-
cretion of the Company. The expected term is used in the determination 
of whether a store or club lease is a capital or operating lease and in the 
calculation of straight-line rent expense. Additionally, the useful life of 
leasehold improvements is limited by the expected lease term or the 
economic life of the asset, whichever is shorter. If signifi cant expenditures 
are made for leasehold improvements late in the expected term of a 
lease and renewal is reasonably assured, the useful life of the leasehold 
improvement is limited to the end of the renewal period or economic 
life of the asset, whichever is shorter.

Rent abatements and escalations are considered in the calculation 
of minimum lease payments in the Company’s capital lease tests and 
in determining straight-line rent expense for operating leases.

Pre-Opening Costs
The cost of start-up activities, including organization costs, related 
to new store openings, store remodels, expansions and relocations are 
expensed as incurred and included in operating, selling, general and 
administrative expenses in the Company’s Consolidated Statements 
of Income. Pre-opening costs totaled $316 million, $308 million and 
$320 million for fiscal 2013, 2012 and 2011, respectively.

Currency Translation
The assets and liabilities of all international subsidiaries are translated 
from the respective local currency to the U.S. dollar using exchange rates 
at the balance sheet date. Related translation adjustments are recorded 
as a component of accumulated other comprehensive income (loss). The 
income statements of international subsidiaries are translated from the 
respective local currencies to the U.S. dollar using average exchange 
rates for the period covered by the income statements.

Reclassifi cations
Certain reclassifi cations have been made to prior fi scal year amounts 
and balances to conform to the presentation in the current fi scal year. 
These reclassifi cations did not impact consolidated operating income 
or net income. Additionally, certain segment asset and expense 
 allocations have been reclassifi ed among segments in the current 
period. See Note 14 for further discussion of the Company’s segments.

Recent Accounting Pronouncements
In February 2013, the Financial Accounting Standards Board (“FASB”) 
issued Accounting Standards Update (“ASU”) 2013-02, which requires 
entities to present information about signifi cant items reclassifi ed out of 
accumulated other comprehensive income (loss) by component either 
on the face of the statement where net income is presented or as a 
 separate disclosure in the notes to the fi nancial statements. This ASU is 
eff ective for the Company in the fi rst quarter of fi scal 2014. The adoption 
of this ASU is not expected to impact the Company’s consolidated net 
income, fi nancial position or cash fl ows.

In July 2012, the FASB issued ASU 2012-02, which amends how companies 
test for impairment of indefi nite-lived intangible assets. The new guidance 
permits a company to assess qualitative factors to determine whether it 
is more likely than not that the fair value of an indefi nite-lived intangible 
asset is less than its carrying amount as a basis for determining whether 
it is necessary to perform the annual impairment test. The ASU is eff ective 
for the Company in the fi rst quarter of fi scal 2014. The adoption of this 
ASU is not expected to impact the Company’s consolidated net income, 
fi nancial position or cash fl ows.

In 2011, the FASB issued two ASUs which amend guidance for the 
 presentation of comprehensive income. The amended guidance 
requires an entity to present components of net income and other 
 comprehensive income in one continuous statement, referred to as the 
statement of comprehensive income, or in two separate, but consecutive 
statements. The previous option to report other comprehensive income 
and its components in the statement of shareholders’ equity was 
 eliminated. Although the new guidance changes the presentation of 
comprehensive income, there are no changes to the components that 
are recognized in net income or other comprehensive income under 
existing guidance. Beginning with the quarter ended April 30, 2012, 
the Company elected to report other comprehensive income and its 
components in a separate statement of comprehensive income. The 
adoption of these ASUs did not impact the Company’s consolidated 
net income, fi nancial position or cash fl ows.

In 2011, the FASB issued ASU 2011-04 to clarify the intent of the application 
of existing fair value measurement and disclosure requirements, as 
well as change certain measurement requirements and disclosures. The 
Company adopted ASU 2011-04 eff ective February 1, 2012. In connection 
with the adoption, the Company made an accounting policy election 
to measure the credit risk of its derivative fi nancial instruments that are 
subject to master netting agreements on a net basis by counterparty 
portfolio, consistent with how the Company previously had been 
 measuring credit risk for these instruments. The adoption of ASU 2011-04 
did not impact the Company’s consolidated net income, fi nancial 
 position or cash fl ows.

 Walmart 2013 Annual Report     ||    39    

Notes to Consolidated Financial Statements

2 Net Income Per Common Share

Basic income per common share from continuing operations  attributable 
to Walmart is based on the weighted-average common shares outstanding 
during the relevant period. Diluted income per common share from 
 continuing operations attributable to Walmart is based on the weighted-
average common shares outstanding during the relevant period 
adjusted for the dilutive eff ect of outstanding stock options and other 
share-based awards. The Company had approximately 37 thousand, 
1 million and 4 million stock options and other share-based awards 
 outstanding that were antidilutive and not included in the calculation 
of diluted income per common share from continuing operations 
 attributable to Walmart for fi scal 2013, 2012 and 2011, respectively.

3 Shareholders’ Equity
Share-Based Compensation
The Company has awarded share-based compensation to associates 
and nonemployee directors of the Company. The compensation expense 
recognized for all plans was $378 million, $355 million and $371 million 
for fi scal 2013, 2012 and 2011, respectively. Share-based compensation 
expense is included in operating, selling, general and administrative 
expenses in the Company’s Consolidated Statements of Income. The 
total income tax benefi t recognized for share-based compensation was 
$142 million, $134 million and $141 million for fi scal 2013, 2012 and 2011, 
respectively. The following table summarizes the Company’s share-based 
compensation expense by award type:

The following table provides a reconciliation of the numerators and 
denominators used to determine basic and diluted income per common 
share from continuing operations attributable to Walmart:

(Amounts in millions, except per share data) 

2013 

2012 

2011

Fiscal Years Ended January 31,

(Amounts in millions) 

Restricted stock and performance 

share awards 
Restricted stock rights 
Stock options 

Share-based compensation 

Fiscal Years Ended January 31,

2013 

2012 

2011

$152 
195 
31 

$142 
184 
29 

$162
157
52

$17,756  $16,454  $15,959

expense 

$378 

$355 

$371

The Company’s shareholder-approved Stock Incentive Plan of 2010 
(the “Plan”) became eff ective June 4, 2010 and amended and restated 
the Company’s Stock Incentive Plan of 2005. The Plan was established 
to grant stock options, restricted (non-vested) stock, performance shares 
and other equity compensation awards for which 210 million shares of 
common stock issued or to be issued under the Plan have been registered 
under the Securities Act of 1933, as amended. The Company believes 
that such awards serve to align the interests of its associates with those 
of its shareholders.

 The Plan’s award types are summarized as follows:

•   Restricted Stock and Performance Share Awards. Restricted stock awards are 
for shares that vest based on the passage of time and include restrictions 
related to employment. Performance share awards vest based on the 
passage of time and achievement of performance criteria and may range 
from 0% to 150% of the original award amount. Vesting periods for these 
awards are generally between three and fi ve years. Restricted stock and 
performance share awards may be settled or deferred in stock and are 
accounted for as equity in the Company’s Consolidated Balance Sheets. 
The fair value of restricted stock awards is determined on the date of 
grant and is expensed ratably over the vesting period.The fair value of 
performance share awards is determined on the date of grant using 
the Company’s stock price discounted for the expected dividend yield 
through the vesting period and is recognized over the vesting period. 

Numerator
Income from continuing operations 
Less consolidated net income 

 attributable to noncontrolling 
interest 

Income from continuing operations 

(757) 

(688) 

(604)

 attributable to Walmart 

$16,999  $15,766  $15,355

Denominator
Weighted-average common shares 

 outstanding, basic 

3,374 

3,460 

3,656

Dilutive impact of stock options 

 and other share-based awards 

15 

14 

14

Weighted-average common shares 

 outstanding, diluted 

3,389 

3,474 

3,670

$    5.04  $    4.56  $    4.20
4.18

5.02 

4.54 

Income per common share 

 from continuing operations 
attributable to Walmart

Basic 
  Diluted 

40     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

•   Restricted Stock Rights. Restricted stock rights provide rights to 

Company stock after a specifi ed service period; 50% vest three years 
from the grant date and the remaining 50% vest fi ve years from the 
grant date. The fair value of each restricted stock right is determined on 
the date of grant using the stock price discounted for the expected 
dividend yield through the vesting period and is recognized ratably 
over the vesting period. The expected dividend yield is based on the 
anticipated dividends over the vesting period. The weighted-average 
discount for the dividend yield used to determine the fair value of 
restricted stock rights granted in fi scal 2013, 2012 and 2011 was 12.2%, 
11.7% and 9.1%, respectively.

•   Stock Options. Stock options allow the associate to buy a specifi ed 

number of shares at a set price. Options granted generally vest over 
fi ve years and have a contractual term of ten years. Options may include 
restrictions related to employment, satisfaction of performance condi-
tions or other conditions. Under the Plan and prior plans, substantially 
all stock options have been granted with an exercise price equal to the 
market price of the Company’s stock at the date of grant.

The following table shows the activity for each award type during fi scal 2013:

In addition to the Plan, the Company’s subsidiary in the United Kingdom, 
ASDA, has two other stock option plans for certain ASDA colleagues. 
A combined 49 million shares of the Company’s common stock were 
registered under the Securities Act of 1933, as amended, for issuance 
upon the exercise of stock options granted under the Colleague Share 
Ownership Plan 1999 (the “CSOP”) and the ASDA Sharesave Plan 2000 
(“Sharesave Plan”).

•   CSOP. The CSOP grants have either a three- or six-year vesting 

period. The CSOP options may be exercised during the two months 
 immediately following the vesting date.

•   Sharesave Plan. The Sharesave Plan grants options at 80% of the 

Company’s average stock price for the three days preceding the grant 
date. The Sharesave Plan options vest after three years and may 
 generally be exercised up to six months after the vesting date.

Restricted Stock and
Performance Share Awards 

Weighted-Average 
Grant-Date 
Fair Value 
Per Share 

$ 53.56 
62.13 
50.95 
52.73 

$57.37 

Shares 

13,320 
4,488 
(2,982) 
(2,228) 

12,598 

Restricted Stock Rights 

Stock Options(1)

Weighted-Average
Grant-Date 
Fair Value 
Per Share 

$  47.76 
53.27 
45.35 
48.37 

$49.79 

Shares 

17,621 
5,262 
(3,714) 
(1,330) 

17,839 

Weighted-Average
Exercise Price
Per Share

$  48.21
47.39
48.12
52.56

$47.58

$50.00

Shares 

20,152 
2,082 
(10,701) 
(1,293) 

10,240 

5,326 

(Shares in thousands) 

Outstanding at February 1, 2012 

Granted 
Vested/exercised 
Forfeited or expired 

Outstanding at January 31, 2013 

Exercisable at January 31, 2013 

(1)  Includes stock option awards granted under the Plan, the CSOP and the Sharesave Plan.

As of January 31, 2013, the unrecognized compensation cost for 
restricted stock and performance share awards, restricted stock rights 
and stock option awards was $233 million, $437 million and $21 million, 
respectively, and is expected to be recognized over a weighted-average 
period of 2.0 years, 1.7 years and 2.8 years, respectively. Additionally, as of 
January 31, 2013, the weighted-average remaining life for stock options 
outstanding and stock options exercisable was 5.3 years and 2.7 years, 
respectively, and had an aggregate intrinsic value of $229 million and 
$106 million, respectively.

The following table includes additional information related to restricted 
stock and performance share awards and restricted stock rights:

(Amounts in millions) 

Fair value of restricted stock and 

Fiscal Years Ended January 31,

2013 

2012 

2011

performance share awards vested 
Fair value of restricted stock rights vested 

$155 
168 

$134 
178 

$142
50

The following table includes additional information related to stock 
option awards:

(Amounts in millions) 

Fiscal Years Ended January 31,

2013 

2012 

2011

Fair value of stock options vested 
Proceeds from stock options exercised 
Intrinsic value of stock options exercised 

$  33 
320 
207 

$  50 
420 
91 

$  54
205
51

 Walmart 2013 Annual Report     ||    41    

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

The fair value of each stock option award is estimated on the date of 
grant using the Black-Scholes-Merton option valuation model that uses 
various assumptions for inputs. The Company uses expected volatilities 
and risk-free interest rates that correlate with the expected term of the 
option when estimating an option’s fair value. The following table provides 
the weighted-average assumptions used to estimate the fair values of 
the Company’s stock options granted in fi scal 2013, 2012 and 2011:

Dividend yield (1) 
Volatility (2) 
Risk-free interest rate (3) 
Expected life in years (4) 
Weighted-average fair value 
of options granted 

Fiscal Years Ended January 31,

2013 

2012 

2011

2.8% 
16.2% 
0.6% 
3.0 

2.9% 
17.6% 
1.3% 
3.0 

2.3%
17.1%
1.8%
3.1

$10.57 

$9.61 

$12.53

Share Repurchase Program
From time to time, the Company repurchases shares of its common stock 
under share repurchase programs authorized by the Board of Directors. 
The current $15.0 billion share repurchase program has no expiration 
date or other restrictions limiting the period over which the Company 
can make share repurchases under the program. At January 31, 2013, 
authorization for $3.7 billion of share repurchases remained under the 
current share repurchase program. Any repurchased shares are 
 constructively retired and returned to an unissued status.

The Company considers several factors in determining when to execute 
share repurchases, including, among other things, current cash needs, 
capacity for leverage, cost of borrowings and the market price of its 
 common stock. Cash paid for share repurchases during fi scal 2013, 2012 
and 2011, was as follows:

(1)  Expected dividend yield is based on the anticipated dividends over the 

vesting period.

(2)  Expected volatility is based on historical volatility of the Company’s stock.

Share Repurchases 

Total
Number 
of Shares 

Average
Price Paid 
Repurchased  per Share 
(in dollars) 
(in millions) 

Total
Investment
(in billions)

(3)  Risk-free interest rate is based on the U.S. Treasury yield curve at the time of the grant.

(4)  Expected life in years is based on historical exercise and expiration activity of grants 

with similar vesting periods.

Fiscal year ended January 31, 2013 
Fiscal year ended January 31, 2012 
Fiscal year ended January 31, 2011 

113.2 
115.3 
279.1 

$67.15 
54.64 
53.03 

$   7.6
6.3
14.8

4 Accumulated Other Comprehensive Income (Loss)

The following table provides the changes in the composition of total Walmart accumulated other comprehensive income (loss) for fi scal 2013, 2012 
and 2011:

(Amounts in millions) 

Balances as of February 1, 2010 
Other comprehensive income (loss) 

Balances as of January 31, 2011 
Other comprehensive income (loss) 

Balances as of January 31, 2012 
Other comprehensive income (loss) 

Balances as of January 31, 2013 

Currency Translation 
and Other 

Derivative 
Instruments 

Minimum
Pension Liability 

$  348 
878 

1,226 
(2,032) 

(806) 
853 

$ 

   47 

$   77 
(17) 

60 
(67) 

(7) 
136 

$129 

$  (495) 
(145) 

(640) 
43 

(597) 
(166) 

$(763) 

Total

$ 

  (70)
716

646
(2,056)

(1,410)
823

$    (587)

Amounts included in accumulated other comprehensive income (loss) are recorded net of their related income tax eff ects. The Company’s unrealized 
net gains and losses on net investment hedges, included in the currency translation and other category of accumulated other comprehensive income 
(loss), were not signifi cant as of January 31, 2013 and January 31, 2012.

42     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

5 Accrued Liabilities

The Company’s accrued liabilities consist of the following:

(Amounts in millions) 

Accrued wages and benefi ts (1) 
Self-insurance (2) 
Accrued taxes (3) 
Other (4) 

Total accrued liabilities 

As of January 31,

2013 

$  5,059 
3,373 
2,851 
7,525 

$18,808 

2012

$  5,089
3,638
2,323
7,130

$18,180

(1)  Accrued wages and benefi ts include accrued wages, salaries, vacation, bonuses and other incentive plans.

(2)  Self-insurance consists of all insurance-related liabilities, such as workers’  compensation, general liability, vehicle liability, property liability and employee-related health care benefi ts.

(3)  Accrued taxes include accrued payroll, value added, sales and miscellaneous other taxes.

(4)  Other accrued liabilities consist of various items such as maintenance, utilities, advertising and interest.

6 Short-term Borrowings and Long-term Debt

Short-term borrowings consist of commercial paper and lines of credit. Short-term borrowings outstanding at January 31, 2013 and 2012, were $6.8 billion 
and $4.0 billion, respectively. The following table includes additional information related to the Company’s short-term borrowings for fi scal 2013, 
2012 and 2011:

(Amounts in millions) 

Maximum amount outstanding at any month-end 
Average daily short-term borrowings 
Weighted-average interest rate 

Fiscal Years Ended January 31,

2013 

$8,740 
6,007 

2012 

$9,594 
6,040 

2011

$9,282
4,020

0.1% 

0.1% 

0.2%

The Company has various lines of credit, committed with 27 fi nancial institutions, totaling $18.1 billion as of January 31, 2013. The lines of credit, 
 including drawn and undrawn amounts, are summarized in the following table:

(Amounts in millions) 

Five-year credit facility (1) 
364-day revolving credit facility (2) 
Stand-by letters of credit (3) 

Total 

Fiscal Years Ended January 31,

Available 

$  6,258 
10,000 
1,871 

$18,129 

2013 

Drawn 

Undrawn 

$      — 
— 
1,868 

$1,868 

$  6,258 
10,000 
3 

$16,261 

Available 

$  6,258 
10,000 
2,225 

$18,483 

2012

Drawn 

$ 

 — 
— 
2,178 

$2,178 

Undrawn

$  6,258
10,000
47

$16,305

(1)  In June 2011, the Company renewed and extended its existing fi ve-year credit facility, which is used to support its commercial paper program.

(2)  In June 2012, the Company renewed and extended its existing 364-day revolving credit facility, which is used to support its commercial paper program.

(3)  In June 2012, the Company renewed the stand-by letters of credit, which are used to support various potential and actual obligations.

The committed lines of credit mature at various times between June 2013 and June 2016, carry interest rates generally ranging between LIBOR plus 
10 basis points and LIBOR plus 75 basis points, and incur commitment fees ranging between 1.5 and 10.0 basis points. In conjunction with the lines 
of credit listed in the table above, the Company has agreed to observe certain covenants, the most restrictive of which relates to maximum amounts 
of secured debt and long-term leases.

Additionally, the Company had trade letters of credit outstanding totaling $2.7 billion and $2.9 billion at January 31, 2013 and 2012, respectively.

 Walmart 2013 Annual Report     ||    43    

 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

The Company’s long-term debt, which includes the fair value instruments further discussed in Note 8, consists of the following:

January 31, 2013 

January 31, 2012

(Amounts in millions) 

Unsecured debt

Fixed 
Variable 

Total U.S. dollar denominated 

Fixed 
Variable 

Total Euro denominated 

Fixed 
Variable 

Total Sterling denominated 

Fixed 
Variable 

Total Yen denominated 

Total unsecured debt 
Total other debt (in USD) (2) 

Total debt 
Less amounts due within one year 

Long-term debt 

Maturity Dates 
By Fiscal Year 

2014–2042 
2014 

2030 

2031–2039 

2014–2021 
2014–2016 

2014–2042 

Amount 

$32,476 
500 

32,976 

1,358 
— 

1,358 

5,550 
— 

5,550 

1,942 
1,056 

2,998 
42,882 
1,099 

43,981 
(5,587) 

$38,394 

Average 
Rate (1) 

4.6% 
5.5% 

4.9% 

5.3% 

1.4% 
0.7% 

Average
Rate (1)

4.6%
5.2%

4.9%

5.3%

1.4%
0.8%

Amount 

$33,128 
500 

33,628

1,308 
—

1,308

6,301 
—

6,301

2,335 
1,271 

3,606
44,843
1,202

46,045
(1,975)

$44,070

(1)  The average rate represents the weighted-average stated rate for each corresponding debt category, based on year-end balances and year-end local currency interest rates. 

Interest costs are also impacted by certain derivative fi nancial instruments described in Note 8.

(2)  A portion of other debt at January 31, 2013 and 2012, includes secured debt in the amount of $627 million and $319 million, respectively, which was collateralized by property 

that had an aggregate carrying amount of approximately $599 million and $866 million, respectively.

At January 31, 2013 and 2012, the Company had $500 million in debt with 
embedded put options. The issuance of money market puttable reset 
securities in the amount of $500 million is structured to be remarketed in 
connection with the annual reset of the interest rate. If, for any reason, 
the remarketing of the notes does not occur at the time of any interest 
rate reset, the holders of the notes must sell, and the Company must 
repurchase, the notes at par. Accordingly, this issuance has been classifi ed 
as long-term debt due within one year in the Company’s Consolidated 
Balance Sheets. Annual maturities of long-term debt during the next 
fi ve years and thereafter are as follows:

(Amounts in millions) 
Fiscal Year 

2014 
2015 
2016 
2017 
2018 
Thereafter 

Total 

Annual 
  Maturity

  $  5,587
3,753
4,562
1,127
1,128
27,824

  $43,981

Debt Issuances
The Company did not issue any signifi cant amounts of long-term 
debt during fi scal 2013. Information on signifi cant long-term debt issued 
 during fi scal 2012, is as follows (amounts in millions):

Issue Date 
April 18, 2011 
April 18, 2011 
April 18, 2011 
April 18, 2011 

Total 

Maturity Date 
April 15, 2014 
April 15, 2016 
April 15, 2021 
April 15, 2041 

Interest Rate 
1.625% 
2.800% 
4.250% 
5.625% 

Principal Amount
$1,000
1,000
1,000
2,000

$5,000

The aggregate net proceeds from these note issuances were 
 approximately $4.9 billion. The notes of each series require semi-annual 
interest payments on April 15 and October 15 of each year, with the fi rst 
interest payment having commenced on October 15, 2011. Unless 
 previously purchased and canceled, the Company will repay the notes 
of each series at 100% of the principal amount, together with accrued 
and unpaid interest thereon, at maturity. The notes of each series are 
senior, unsecured obligations of the Company.

44     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

7 Fair Value Measurements

The Company records and discloses certain fi nancial and non-fi nancial assets and liabilities at their fair value. The fair value of an asset is the price 
at which the asset could be sold in an ordinary transaction between unrelated, knowledgeable and willing parties able to engage in the transaction. 
A liability’s fair value is defi ned as the amount that would be paid to transfer the liability to a new obligor in a transaction between such parties, 
not the amount that would be paid to settle the liability with the creditor. Assets and liabilities recorded at fair value are measured using the fair value 
 hierarchy, which prioritizes the inputs used in measuring fair value. The levels of the fair value hierarchy are:

•   Level 1: observable inputs such as quoted prices in active markets;

•   Level 2: inputs other than quoted prices in active markets that are either directly or indirectly observable; and

•   Level 3: unobservable inputs for which little or no market data exists, therefore requiring the Company to develop its own assumptions.

Recurring Fair Value Measurements
The Company holds derivative instruments that are required to be measured at fair value on a recurring basis. The fair values are the estimated 
amounts the Company would receive or pay upon termination of the related derivative agreements as of the reporting dates. The fair values have 
been measured using the income approach and Level 2 inputs, which include the relevant interest rate and foreign currency forward curves. 
As of January 31, 2013 and 2012, the notional amounts and fair values of these derivatives are as follows:

(Amounts in millions) 

Receive fi xed-rate, pay variable-rate interest rate swaps designated 

as fair value hedges 

Receive fi xed-rate, pay fi xed-rate cross-currency interest rate swaps 

designated as net investment hedges 

Receive fi xed-rate, pay fi xed-rate cross-currency interest rate swaps 

designated as cash fl ow hedges 

Receive variable-rate, pay fi xed-rate interest rate swaps designated 

as cash fl ow hedges 

Receive variable-rate, pay fi xed-rate forward starting interest rate swaps 

designated as cash fl ow hedges 

Total 

January 31, 2013 

January 31, 2012

Notional Amount  Fair Value  Notional Amount 

Fair Value

$  3,445 

$  60 

$3,945 

1,250 

2,944 

1,056 

5,000 

$13,695 

223 

230 

(8) 

10 

$515 

1,250 

2,884 

1,270 

— 

$9,349 

$183

316

(3)

(16)

—

$480

Nonrecurring Fair Value Measurements
In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company’s assets and liabilities are also subject to 
nonrecurring fair value measurements. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges. 
The Company did not record any signifi cant impairment charges to assets measured at fair value on a nonrecurring basis during the fi scal years 
ended January 31, 2013 or 2012.

Other Fair Value Disclosures
The Company records cash and cash equivalents and short-term borrowings at cost. The carrying values of these instruments approximate their 
fair value due to their short-term maturities.

The Company’s long-term debt is also recorded at cost. The fair value is estimated using Level 2 inputs based on the Company’s current incremental 
borrowing rate for similar types of borrowing arrangements. The carrying value and fair value of the Company’s long-term debt as of January 31, 2013 
and January 31, 2012, are as follows:

(Amounts in millions) 

January 31, 2013 

January 31, 2012

Carrying Value 

Fair Value 

Carrying Value 

Fair Value

Long-term debt, including amounts due within one year 

$43,981 

$50,664 

$46,045 

$53,043

 Walmart 2013 Annual Report     ||    45    

 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

8 Derivative Financial Instruments

The Company uses derivative fi nancial instruments for hedging and 
non-trading purposes to manage its exposure to changes in interest and 
currency exchange rates, as well as to maintain an appropriate mix of 
fi xed- and variable-rate debt. Use of derivative fi nancial instruments in 
hedging programs subjects the Company to certain risks, such as market 
and credit risks. Market risk represents the possibility that the value of the 
derivative fi nancial instrument will change. In a hedging relationship, the 
change in the value of the derivative fi nancial instrument is off set to a 
great extent by the change in the value of the underlying hedged item. 
Credit risk related to a derivative fi nancial instrument represents the 
 possibility that the counterparty will not fulfi ll the terms of the contract. The 
notional, or contractual, amount of the Company’s derivative fi nancial 
instruments is used to measure interest to be paid or received and does 
not represent the Company’s exposure due to credit risk. Credit risk is 
monitored through established approval procedures, including setting 
concentration limits by counterparty, reviewing credit ratings and requir-
ing collateral (generally cash) from the counterparty when appropriate.

The Company only enters into derivative transactions with counterparties 
rated “A-” or better by nationally recognized credit rating agencies. 
Subsequent to entering into derivative transactions, the Company 
 regularly monitors the credit ratings of its counterparties. In connection 
with various derivative agreements, including master netting arrangements, 
the Company held cash collateral from counterparties of $413 million 
and $387 million at January 31, 2013 and January 31, 2012, respectively. 
The Company records cash collateral received as amounts due to the 
counterparties exclusive of any derivative asset. Furthermore, as part of the 
master netting arrangements with these counterparties, the Company 
is also required to post collateral if the Company’s net derivative liability 
position exceeds $150 million with any counterparty. The Company did not 
have any cash collateral posted with counterparties at January 31, 2013 or 
January 31, 2012. The Company records cash collateral paid as amounts 
receivable from the counterparties exclusive of any derivative liability.

The Company uses derivative fi nancial instruments for the purpose of 
hedging its exposure to interest and currency exchange rate risks and, 
accordingly, the contractual terms of a hedged instrument closely mirror 
those of the hedged item, providing a high degree of risk reduction and 
correlation. Contracts that are eff ective at meeting the risk reduction and 
correlation criteria are recorded using hedge accounting. If a derivative 
fi nancial instrument is recorded using hedge accounting, depending on 
the nature of the hedge, changes in the fair value of the instrument will 
either be off set against the change in fair value of the hedged assets, 
 liabilities or fi rm commitments through earnings or be recognized in 
accumulated other comprehensive income (loss) until the hedged item 
is recognized in earnings. Any hedge ineff ectiveness is immediately 
 recognized in earnings. The Company’s net investment and cash fl ow 
instruments are highly eff ective hedges and the ineff ective portion has 
not been, and is not expected to be, signifi cant. Instruments that do not 
meet the criteria for hedge accounting, or contracts for which the 
Company has not elected hedge accounting, are recorded at fair value 
with unrealized gains or losses reported in earnings during the period 
of the change.

Fair Value Instruments
The Company is a party to receive fi xed-rate, pay variable-rate interest 
rate swaps that the Company uses to hedge the fair value of fi xed-rate 
debt. The notional amounts are used to measure interest to be paid or 

received and do not represent the Company’s exposure due to credit 
loss. The Company’s interest rate swaps that receive fi xed-interest rate 
payments and pay variable-interest rate payments are designated as 
fair value hedges. As the specifi c terms and notional amounts of the 
 derivative instruments match those of the fi xed-rate debt being hedged, 
the derivative instruments are assumed to be perfectly eff ective hedges. 
Changes in the fair values of these derivative instruments are recorded 
in earnings, but are off set by corresponding changes in the fair values of 
the hedged items and, accordingly, do not impact the Company’s 
Consolidated Statements of Income. These fair value instruments will 
mature on dates ranging from April 2013 to May 2014.

Net Investment Instruments
The Company is a party to cross-currency interest rate swaps that 
the Company uses to hedge its net investments, as well as its currency 
exchange rate fl uctuation exposure associated with the forecasted 
 payments of principal and interest of non-U.S. denominated debt. The 
agreements are contracts to exchange fi xed-rate payments in one 
 currency for fi xed-rate payments in another currency. All changes in 
the fair value of these instruments are recorded in accumulated other 
comprehensive income (loss), off setting the currency translation adjust-
ment of the related investment that is also recorded in accumulated 
other comprehensive income (loss). These instruments will mature on 
dates ranging from October 2023 to February 2030.

The Company has issued foreign-currency-denominated long-term debt 
as hedges of net investments of certain of its foreign operations. These 
foreign-currency-denominated long-term debt issuances are designated 
and qualify as nonderivative hedging instruments. Accordingly, the 
 foreign currency translation of these debt instruments is recorded in 
accumulated other comprehensive income (loss), off setting the foreign 
currency translation adjustment of the related net investments that is 
also recorded in accumulated other comprehensive income (loss). At 
January 31, 2013 and January 31, 2012, the Company had £2.5 billion and 
£3.0 billion, respectively, of outstanding long-term debt designated as a 
hedge of its net investment in the United Kingdom, as well as outstand-
ing long-term debt of ¥275 billion at January 31, 2013 and January 31, 
2012, that was designated as a hedge of its net investment in Japan. 
These nonderivative hedging instruments will mature on dates ranging 
from August 2013 to January 2039.

Cash Flow Instruments
The Company is a party to receive variable-rate, pay fi xed-rate interest 
rate swaps that the Company uses to hedge the interest rate risk of certain 
non-U.S. denominated debt. The swaps are designated as cash fl ow 
hedges of interest expense risk. Amounts reported in accumulated other 
comprehensive income (loss) related to these derivatives are reclassifi ed 
from accumulated other comprehensive income (loss) to earnings as 
interest payments are made on the Company’s variable-rate debt, 
 converting the variable-rate interest expense into fi xed-rate interest 
expense. These cash fl ow instruments will mature on dates ranging from 
August 2013 to July 2015.

The Company is also a party to receive fi xed-rate, pay fi xed-rate cross-
currency interest rate swaps to hedge the currency exposure associated 
with the forecasted payments of principal and interest of certain non-
U.S. denominated debt. The swaps are designated as cash fl ow hedges 
of the currency risk related to payments on the non-U.S. denominated 
debt. The eff ective portion of changes in the fair value of derivatives 
 designated as cash fl ow hedges of foreign exchange risk is recorded in 

46     ||     Walmart 2013 Annual Report

Notes to Consolidated Financial Statements

accumulated other comprehensive income (loss) and is subsequently 
reclassifi ed into earnings in the period that the hedged forecasted 
 transaction aff ects earnings. The hedged items are recognized foreign 
 currency-denominated liabilities that are remeasured at spot exchange 
rates each period, and the assessment of eff ectiveness (and measure-
ment of any ineff ectiveness) is based on total changes in the related 
derivative’s cash fl ows. As a result, the amount reclassifi ed into earnings 
each period includes an amount that off sets the related transaction gain 
or loss arising from that remeasurement and the adjustment to earnings 
for the period’s allocable portion of the initial spot-forward diff erence 
associated with the hedging instrument. These cash fl ow instruments 
will mature on dates ranging from September 2029 to March 2034.

The Company also uses forward starting receive variable-rate, pay fi xed-
rate interest rate swaps to hedge its exposure to the variability in future 
cash fl ows due to changes in the LIBOR swap rate for U.S.-denominated 
10- and 30-year debt issuances forecasted to occur in the future. 
Amounts reported in accumulated other comprehensive income (loss) 
related to these derivatives will be reclassifi ed from accumulated other 
comprehensive income (loss) to earnings as interest payments are made 
on the forecasted hedged fi xed-rate debt, adjusting interest expense to 
refl ect the fi xed-rate locked in by the forward starting swaps. These cash 
fl ow instruments hedge forecasted interest payments over a maximum 
period of 32 years. These forward starting swaps will be terminated on 
the day the hedged forecasted debt issuances occur, but no later than 
October 31, 2014, if the hedged forecasted debt issuances do not occur.

Financial Statement Presentation
Derivative instruments with an unrealized gain are recorded in the Company’s Consolidated Balance Sheets as either a current or a non-current asset, 
based on maturity date, and those hedging instruments with an unrealized loss are recorded as either a current or a non-current liability, based on 
maturity date.

The Company’s derivative instruments, as well as its nonderivative debt instruments designated and qualifying as hedging instruments, 
were classifi ed as follows in the Company’s Consolidated Balance Sheets:

 (Amounts in millions) 

Derivative instruments
Prepaid expenses and other 
Other assets and deferred charges 

  Derivative asset subtotals 

Accrued liabilities 
Deferred income taxes and other 

  Derivative liability subtotals 

Nonderivative hedging instruments
Long-term debt due within one year 
Long-term debt 

  Nonderivative hedge 
liability subtotals 

January 31, 2013 

January 31, 2012

Fair Value 
Instruments 

Net Investment 
Instruments 

Cash Flow 
Instruments 

Fair Value 
Instruments 

Net Investment 
Instruments 

Cash Flow
Instruments

$29 
31 

$60 

$— 
— 

$— 

$— 
— 

$— 

$     — 
223 

$   223 

$     — 
— 

$     — 

$   818 
6,145 

$  — 
327 

$327 

$    4 
91 

$  95 

$  — 
— 

$    2 
181 

$183 

$  — 
— 

$  — 

$  — 
— 

$     — 
316 

$   316 

$     — 
— 

$     — 

$   785 
7,546 

$6,963 

$  — 

$  — 

$8,331 

$    —
91

$  91

$    —
110

$110

$    —
—

$    —

Gains and losses related to the Company’s derivatives primarily relate to interest rate hedges, which are included in interest, net, in the Company’s 
Consolidated Statements of Income. Amounts reclassifi ed from accumulated other comprehensive income (loss) to net income for the fi scal years 
ending January 31, 2013 and 2012, as well as the amounts expected to be reclassifi ed from accumulated other comprehensive income (loss) to net 
income during the next 12 months, are not signifi cant.

 Walmart 2013 Annual Report     ||    47    

 
 
 
 
 
 
Notes to Consolidated Financial Statements

9 Taxes

Income from Continuing Operations
The components of income from continuing operations before income 
taxes are as follows:

Deferred Taxes
The signifi cant components of the Company’s deferred tax account 
balances are as follows:

Fiscal Years Ended January 31,

2013 

2012 

2011

(Amounts in millions) 

Deferred tax assets:

(Amounts in millions) 

U.S.  
Non-U.S. 

  $19,352  $18,685  $18,398
5,140

6,385 

5,713 

Total income from continuing 

operations before income taxes 

  $25,737  $24,398  $23,538

Loss and tax credit carryforwards   
Accrued liabilities 
Share-based compensation 

  Other 

Total deferred tax assets 
Valuation allowance 

January 31,

2013 

2012

  $  3,525 
2,683 
204 
1,500 

$  2,996
2,949
376
1,029

7,912 
(2,225) 

7,350
(2,528)

A summary of the provision for income taxes is as follows:

Deferred tax assets, net of valuation allowance 

5,687 

4,822

(Amounts in millions) 

Current:

U.S. federal 
U.S. state and local 
International 

Fiscal Years Ended January 31,

2013 

2012 

2011

$5,611 
622 
1,766 

$4,596 
743 
1,403 

$4,600
637
1,466

Deferred tax liabilities:

Property and equipment 
Inventories 

  Other 

Total deferred tax liabilities 

Net deferred tax liabilities 

5,830 
1,912 
1,157 

8,899 

5,891
1,627
409

7,927

  $  3,212 

$  3,105

Total current tax provision 

7,999 

6,742 

6,703

Deferred:

U.S. federal 
U.S. state and local 
International 

Total deferred tax expense (benefi t) 

38 
(8) 
(48) 

(18) 

1,444 
57 
(299) 

1,202 

818
39
19

876

Total provision for income taxes 

$7,981 

$7,944 

$7,579

Eff  ective Income Tax Rate Reconciliation
The Company’s eff ective income tax rate is typically lower than the U.S. 
statutory tax rate primarily because of benefi ts from lower-taxed global 
operations, including the use of global funding structures and certain 
U.S. tax credits. The Company’s non-U.S. income is generally subject to 
local country tax rates that are below the 35% U.S. statutory tax rate. 
Certain non-U.S. earnings have been indefi nitely reinvested outside 
the U.S. and are not subject to current U.S. income tax. A reconciliation 
of the signifi cant diff erences between the U.S. statutory tax rate and the 
eff ective income tax rate on pretax income from continuing operations 
is as follows:

U.S. statutory tax rate 
U.S. state income taxes, net of 
federal income tax benefi t 
Income taxed outside the U.S. 
Net impact of repatriated 
international earnings 

Other, net 

Fiscal Years Ended January 31,

2013 

2012 

2011

35.0% 

35.0% 

35.0%

1.7% 
(2.6)% 

2.0% 
(2.8)% 

1.9%
(2.2)%

(2.5)% 
(0.6)% 

(0.3)% 
(1.3)% 

(1.5)%
(1.0)%

Eff ective income tax rate 

31.0% 

32.6% 

32.2%

The deferred taxes are classifi ed as follows in the Company’s 
Consolidated Balance Sheets:

(Amounts in millions) 

Balance Sheet classifi cation:
Assets:
Prepaid expenses and other 
Other assets and deferred charges 

Asset subtotals 

Liabilities:
Accrued liabilities 
Deferred income taxes and other 

Liability subtotals 

January 31,

2013 

2012

  $   520 
757 

$   815
738

1,277 

1,553

116 
4,373 

4,489 

41
4,617

4,658

Net deferred tax liabilities 

  $3,212 

$3,105

Unremitted Earnings
United States income taxes have not been provided on accumulated but 
undistributed earnings of the Company’s international subsidiaries of 
approximately $19.2 billion and $19.7 billion as of January 31, 2013 and 
2012, respectively, as the Company intends to permanently reinvest 
these amounts outside of the United States. However, if any portion were 
to be distributed, the related U.S. tax liability may be reduced by foreign 
income taxes paid on those earnings. Determination of the unrecog-
nized deferred tax liability related to these undistributed earnings is not 
practicable because of the complexities with its hypothetical calculation. 
The Company provides deferred or current income taxes on earnings of 
international subsidiaries in the period that the Company determines it 
will remit those earnings.

48     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

Net Operating Losses, Tax Credit Carryforwards 
and Valuation Allowances
At January 31, 2013, the Company had net operating loss and capital loss 
carryforwards totaling approximately $5.5 billion. Of these carryforwards, 
approximately $3.2 billion will expire, if not utilized, in various years 
through 2023. The remaining carryforwards have no expiration. At 
January 31, 2013, the Company had foreign tax credit carryforwards of 
$1.7 billion, which will expire in various years through 2023, if not utilized.

As of January 31, 2013 and 2012, the Company had a valuation allowance 
recorded of approximately $2.2 billion and $2.5 billion, respectively, 
on deferred tax assets associated primarily with net operating loss 
 carryforwards for which management has determined it is more likely 
than not that the deferred tax asset will not be realized. The $0.3 billion 
net decrease in the valuation allowance during fi scal 2013 related to 
releases arising from the use of net operating loss and capital loss 
 carryforwards, increases from certain net operating losses arising in 
fi scal 2013, decreases due to operating and capital loss expirations and 
fl uctuations in currency exchange rates. Management believes that it is 
more likely than not that the remaining net deferred tax assets will be 
fully realized.

The recoverability of these future tax deductions and credits is evaluated 
by assessing the adequacy of future expected taxable income from 
all sources, including taxable income in prior carryback years, reversal 
of taxable temporary diff erences, forecasted operating earnings and 
available tax planning strategies. To the extent management does not 
consider it more likely than not that a deferred tax asset will be realized, 
a valuation allowance is established. To the extent that a valuation 
 allowance has been established and management subsequently 
 determines that it is more likely than not that the deferred tax assets 
will be realized, the valuation allowance is released.

Uncertain Tax Positions
The benefi ts of uncertain tax positions are recorded in the Company’s 
Consolidated Financial Statements only after determining a more-likely-
than-not probability that the uncertain tax positions will withstand 
 challenge, if any, from taxing authorities.

As of January 31, 2013 and 2012, the amount of unrecognized tax benefi ts 
related to continuing operations was $818 million and $611 million, 
respectively. The amount of unrecognized tax benefi ts that would aff ect 
the Company’s eff ective income tax rate is $741 million and $520 million 
for January 31, 2013 and 2012, respectively.

A reconciliation of unrecognized tax benefi ts from continuing operations 
is as follows:

(Amounts in millions) 

Unrecognized tax benefi ts, 
beginning of year 

Increases related to prior year 

tax positions 

Decreases related to prior year 

tax positions 

Increases related to current year 

tax positions 

Settlements during the period 
Lapse in statutes of limitations 

Fiscal Years Ended January 31,

2013 

2012 

2011

$  611 

$  795 

$1,019

88 

87 

101

(232) 

(162) 

(61)

431 
(80) 
— 

56 
(161) 
(4) 

199
(453)
(10)

Unrecognized tax benefi ts, 

end of year 

$  818 

$  611 

$   795

The Company classifi es interest and penalties related to uncertain tax 
benefi ts as interest expense and as operating, selling, general and 
administrative expenses, respectively. During fi scal 2013, 2012 and 2011, 
the Company recognized interest and penalty expense (benefi t) related 
to uncertain tax positions of $2 million, $(19) million and $45 million, 
respectively. As of January 31, 2013 and 2012, accrued interest related to 
uncertain tax positions of $139 million and $166 million, respectively, 
were recorded in the Company’s Consolidated Balance Sheets. The 
Company did not have any accrued penalties recorded as of January 31, 
2013 or 2012.

During the next twelve months, it is reasonably possible that tax 
audit resolutions could reduce unrecognized tax benefi ts by between 
$165 million and $210 million, either because the tax positions are sus-
tained on audit or because the Company agrees to their disallowance. 
The Company is focused on resolving tax audits as expeditiously as 
 possible. As a result of these eff orts, unrecognized tax benefi ts could 
potentially be reduced beyond the provided range during the next 
twelve months. The Company does not expect any change to have a 
 signifi cant impact to its Consolidated Financial Statements.

The Company remains subject to income tax examinations for its 
U.S. federal income taxes generally for fi scal 2011 through 2013. 
The Company also remains subject to income tax examinations for 
 international income taxes for fi scal 2005 through 2013, and for 
U.S. state and local income taxes generally for fi scal 2006 through 2013.

Other Taxes
The Company is subject to tax examinations for payroll, value added, 
sales-based and other non-income taxes. A number of these exam-
inations are ongoing and, in certain cases, have resulted in assessments 
from the taxing authorities. Where appropriate, the Company has made 
accruals for these matters, which are refl ected in the Company’s 
Consolidated Financial Statements. While these matters are individually 
immaterial, a group of related matters, if decided adversely to the 
Company, may result in a liability material to the Company’s Consolidated 
Financial Statements.

 Walmart 2013 Annual Report     ||    49    

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

10 Contingencies

Legal Proceedings
The Company is involved in a number of legal proceedings. The 
Company has made accruals with respect to these matters, where 
appropriate, which are refl ected in the Company’s Consolidated Financial 
Statements. For some matters, a liability is not probable or the amount 
cannot be reasonably estimated and therefore an accrual has not been 
made. However, where a liability is reasonably possible and material, such 
matters have been disclosed. The Company may enter into discussions 
regarding settlement of these matters, and may enter into settlement 
agreements, if it believes settlement is in the best interest of the Company’s 
shareholders. Unless stated otherwise, the matters, or groups of related 
matters, discussed below, if decided adversely to or settled by the 
Company, individually or in the aggregate, may result in a liability material 
to the Company’s fi nancial condition or results of operations.

Wage-and-Hour Class Action: The Company is a defendant in 
Braun/Hummel v. Wal-Mart Stores, Inc., a class action lawsuit commenced in 
March 2002 in the Court of Common Pleas in Philadelphia, Pennsylvania. 
The plaintiff s allege that the Company failed to pay class members for all 
hours worked and prevented class members from taking their full meal 
and rest breaks. On October 13, 2006, a jury awarded back-pay damages 
to the plaintiff s of approximately $78 million on their claims for off -
the-clock work and missed rest breaks. The jury found in favor of the 
Company on the plaintiff s’ meal-period claims. On November 14, 2007, 
the trial judge entered a fi nal judgment in the approximate amount of 
$188 million, which included the jury’s back-pay award plus statutory 
penalties, prejudgment interest and attorneys’ fees. By operation of law, 
post-judgment interest accrues on the judgment amount at the rate of 
six percent per annum from the date of entry of the judgment, which 
was November 14, 2007, until the judgment is paid, unless the judgment 
is set aside on appeal. On December 7, 2007, the Company fi led its Notice 
of Appeal. The Company fi led its opening appellate brief on February 17, 
2009, plaintiff s fi led their response brief on April 20, 2009, and the 
Company fi led its reply brief on June 5, 2009. Oral argument was held 
before the Pennsylvania Superior Court of Appeals on August 19, 2009. 
On June 10, 2011, the court issued an opinion upholding the trial court’s 
certifi cation of the class, the jury’s back pay award, and the awards of 
statutory penalties and prejudgment interest, but reversing the award of 
attorneys’ fees. On September 9, 2011, the Company fi led a Petition for 
Allowance of Appeal with the Pennsylvania Supreme Court. On July 2, 
2012, the Pennsylvania Supreme Court granted the Company’s Petition. 
The Company served its opening brief in the Pennsylvania Supreme 
Court on October 22, 2012, plaintiff s served their response brief on January 
22, 2013, and the Company served its reply on February 28, 2013. A date 
for oral argument has not been scheduled by the Pennsylvania Supreme 
Court. The Company believes it has substantial factual and legal defenses 
to the claims at issue, and plans to continue pursuing appellate review.

Gender Discrimination Class Actions: The Company is a defendant 
in Dukes v. Wal-Mart Stores, Inc., which was commenced as a class-action 
lawsuit in June 2001 in the United States District Court for the Northern 
District of California, asserting that the Company had engaged in a 
 pattern and practice of discriminating against women in promotions, 
pay, training, and job assignments, and seeking, among other things, 
injunctive relief, front pay, back pay, punitive damages, and attorneys’ 
fees. On June 21, 2004, the district court issued an order granting in part 
and denying in part the plaintiff s’ motion for class certifi cation. As 
defi ned by the district court, the class included “[a]ll women employed at 
any Wal-Mart domestic retail store at any time since December 26, 1998, 
who have been or may be subjected to Wal-Mart’s challenged pay and 
management track promotions policies and practices.” The Company 
appealed the order to the Ninth Circuit Court of Appeals and subsequently 
to the United States Supreme Court. On June 20, 2011, the Supreme 
Court issued an opinion decertifying the class and remanding the case 
to the district court. On October 27, 2011, the plaintiff s’ attorneys fi led an 
amended complaint proposing a class of current and former female 
associates at the Company’s California retail facilities, and the Company 
fi led a motion to dismiss on January 13, 2012. On September 21, 2012, 
the court denied the motion. Under the current scheduling order, the 
plaintiff s are required to fi le their motion for class certifi cation on or 
before April 11, 2013.

On October 28, 2011, the attorneys for the plaintiff s in the Dukes case 
fi led a similar complaint in the United States District Court for the 
Northern District of Texas entitled Odle v. Wal-Mart Stores, Inc., proposing 
a class of current and former female associates employed in any Walmart 
region that includes stores located in the state of Texas. On October 15, 
2012, the court in the Odle case granted the Company’s motion to dismiss, 
dismissing with prejudice the plaintiff s’ class-action allegations and the 
individual claims of the lead plaintiff , Stephanie Odle. On October 2, 
2012, the plaintiff s’ attorneys fi led another similar complaint in the 
United States District Court for the Middle District of Tennessee entitled 
Phipps v. Wal-Mart Stores, Inc., proposing a class of current and former 
female associates employed in “Region 43, centered in Middle and 
Western Tennessee.” On February 20, 2013, the court in the Phipps case 
granted the Company’s motion to dismiss, and dismissed the plaintiff s’ 
class action allegations with prejudice. On October 4, 2012, the plaintiff s’ 
attorneys fi led another similar complaint in the United States District 
Court for the Southern District of Florida, entitled Love v. Wal-Mart Stores, 
Inc., proposing a class of current and former female associates employed 
in certain designated stores and clubs in regions centered in the state of 
Florida. On October 25, 2012, the Company fi led a motion to dismiss the 
Florida complaint. Finally, on February 20, 2013, the plaintiff s’ attorneys 
fi led another similar complaint in the United States District Court for 
the Western District of Wisconsin, entitled Ladik v. Wal-Mart Stores, Inc., 
proposing a class of current and former female associates employed in 
“Region 14, which includes Wal-Mart retail stores located in parts of 
Wisconsin, Illinois, Indiana and Michigan.” On March 15, 2013, the Company 
fi led its motion to dismiss the Wisconsin complaint. Management does 
not believe any possible loss or the range of any possible loss that may 
be incurred in connection with these matters will be material to the 
Company’s fi nancial condition or results of operations. 

50     ||     Walmart 2013 Annual Report

Notes to Consolidated Financial Statements

The Company has been informed by the DOJ and the SEC that it is also 
the subject of their respective investigations into possible violations of 
the FCPA. The Company is cooperating with the investigations by the 
DOJ and the SEC. A number of federal and local government agencies in 
Mexico have also initiated investigations of these matters. Walmex is 
cooperating with the Mexican governmental agencies conducting these 
investigations. Furthermore, lawsuits relating to the matters under 
 investigation have been fi led by several of the Company’s shareholders 
against it, certain of its current directors, certain of its former directors, 
certain of its current and former offi  cers and certain of Walmex’s current 
and former offi  cers.

The Company could be exposed to a variety of negative consequences 
as a result of the matters noted above. There could be one or more 
enforcement actions in respect of the matters that are the subject of 
some or all of the on-going government investigations, and such actions, if 
brought, may result in judgments, settlements, fi nes, penalties, injunctions, 
cease and desist orders, debarment or other relief, criminal convictions 
and/or penalties. The shareholder lawsuits may result in judgments 
against the Company and its current and former directors and offi  cers 
named in those proceedings. The Company cannot predict at this time the 
outcome or impact of the government investigations, the shareholder 
lawsuits, or its own internal investigations and review. In addition, the 
Company expects to incur costs in responding to requests for information 
or subpoenas seeking documents, testimony and other information in 
connection with the government investigations, in defending the 
 shareholder lawsuits, and in conducting the review and investigations. 
These costs will be expensed as incurred. The Company incurred 
expenses of approximately $157 million during fi scal 2013 related to 
these matters. These matters may require the involvement of certain 
members of the Company’s senior management that could impinge on 
the time they have available to devote to other matters relating to the 
business. The Company expects that there will be on-going media and 
governmental interest, including additional news articles from media 
publications on these matters, which could impact the perception 
among certain audiences of the Company’s role as a corporate citizen.

The Company’s process of assessing and responding to the governmental 
investigations and the shareholder lawsuits continues. While the Company 
believes that it is probable that it will incur a loss from these matters, 
given the on-going nature and complexity of the review, inquiries and 
investigations, the Company cannot reasonably estimate any loss or 
range of loss that may arise from these matters. Although the Company 
does not presently believe that these matters will have a material 
adverse eff ect on its business, given the inherent uncertainties in such 
situations, the Company can provide no assurance that these matters will 
not be material to its business in the future.

Hazardous Materials Investigations: On November 8, 2005, the 
Company received a grand jury subpoena from the United States 
Attorney’s Offi  ce for the Central District of California, seeking documents 
and information relating to the Company’s receipt, transportation, 
 handling, identifi cation, recycling, treatment, storage and disposal of 
 certain merchandise that constitutes hazardous materials or hazardous 
waste. The Company has been informed by the U.S. Attorney’s Offi  ce for 
the Central District of California that it is a target of a criminal investigation 
into potential violations of the Resource Conservation and Recovery 
Act (the “RCRA”), the Clean Water Act and the Hazardous Materials 
Transportation Statute. This U.S. Attorney’s Offi  ce contends, among other 
things, that the use of Company trucks to transport certain returned 
merchandise from the Company’s stores to its return centers is prohibited 
by RCRA because those materials may be considered hazardous waste. 
The government alleges that, to comply with RCRA, the Company must 
ship from the store certain materials as “hazardous waste” directly to a 
certifi ed disposal facility using a certifi ed hazardous waste carrier. The 
U.S. Attorney’s Offi  ce in the Northern District of California and the U.S. 
Environmental Protection Agency subsequently joined in this investiga-
tion. The Company contends that the practice of transporting returned 
merchandise to its return centers for subsequent disposition, including 
disposal by certifi ed facilities, is compliant with applicable laws and 
 regulations. Management does not believe any possible loss or the 
range of any possible loss that may be incurred in connection with these 
matters will be material to the Company’s fi nancial condition or results 
of operations.

FCPA Investigation and Related Matters
The Audit Committee (the “Audit Committee”) of the Board of Directors 
of the Company, which is composed solely of independent directors, is 
conducting an internal investigation into, among other things, alleged 
violations of the U.S. Foreign Corrupt Practices Act (“FCPA”) and other 
alleged crimes or misconduct in connection with foreign subsidiaries, 
including Wal-Mart de México, S.A.B. de C.V. (“Walmex”), and whether 
prior allegations of such violations and/or misconduct were appropri-
ately handled by the Company. The Audit Committee and the Company 
have engaged outside counsel from a number of law fi rms and other 
advisors who are assisting in the on-going investigation of these matters.

The Company is also conducting a voluntary global review of its policies, 
practices and internal controls for FCPA compliance. The Company 
is engaged in strengthening its global anti-corruption compliance 
 programs through appropriate remedial anti-corruption measures. In 
November 2011, the Company voluntarily disclosed that investigative 
activity to the U.S. Department of Justice (the “DOJ”) and the Securities 
and Exchange Commission (the “SEC”). Since the implementation of the 
global review and the enhanced anti-corruption compliance programs, 
the Audit Committee and the Company have identifi ed or been made 
aware of additional allegations regarding potential violations of the 
FCPA. When such allegations are reported or identifi ed, the Audit 
Committee and the Company, together with their third party advisors, 
conduct inquiries and when warranted based on those inquiries, open 
investigations. Inquiries or investigations regarding allegations of 
 potential FCPA violations have been commenced in a number of foreign 
markets where the Company operates, including, but not limited to, 
Brazil, China and India.

 Walmart 2013 Annual Report     ||    51    

Notes to Consolidated Financial Statements

11 Commitments

The Company and certain of its subsidiaries have long-term leases for 
stores and equipment. Rentals (including amounts applicable to taxes, 
insurance, maintenance, other operating expenses and contingent 
 rentals) under operating leases and other short-term rental arrangements 
were $2.6 billion, $2.4 billion and $2.0 billion in fi scal 2013, 2012 and 
2011, respectively.

Aggregate minimum annual rentals at January 31, 2013, under 
non-cancelable leases are as follows:

(Amounts in millions) 
Fiscal Year 

2014 
2015 
2016 
2017 
2018 
Thereafter 

Total minimum rentals 
Less estimated executory costs 

Net minimum lease payments 
Less imputed interest 

Present value of minimum lease payments 

Operating 
Leases 

$  1,722 
1,598 
1,480 
1,384 
1,246 
9,373 

$16,803 

Capital
Leases

$   620
584
535
490
449
3,590

$6,268
55

6,213
2,863

$3,350

Certain of the Company’s leases provide for the payment of contingent 
rentals based on a percentage of sales. Such contingent rentals were 
immaterial for fi scal 2013, 2012 and 2011. Substantially all of the Company’s 
store leases have renewal options, some of which may trigger an 
 escalation in rentals.

The Company has future lease commitments for land and buildings for 
approximately 366 future locations. These lease commitments have 
lease terms ranging from 4 to 50 years and provide for certain minimum 
rentals. If executed, payments under operating leases would increase by 
$82 million for fi scal 2014, based on current cost estimates.

In connection with certain long-term debt issuances, the Company 
could be liable for early termination payments if certain unlikely events 
were to occur. At January 31, 2013, the aggregate termination payment 
would have been $104 million. The arrangements pursuant to which 
these payments could be made expire in fi scal 2019.

12 Retirement-Related Benefi ts

Through fi scal 2011, the Company maintained separate profi t sharing 
and 401(k) plans for associates in the United States and Puerto Rico, 
under which associates generally became participants following one 
year of employment. The profi t sharing component was entirely funded 
by the Company, and the Company also made additional contributions 
to the 401(k) component of the plan. In addition to the Company’s 
 contributions, associates could elect to contribute a percentage of their 
earnings to the 401(k) component of the plan.

Eff ective February 1, 2011, the Company terminated the previous profi t 
sharing and 401(k) plans and off ered new safe harbor 401(k) plans for 
associates in the United States and Puerto Rico, under which associates 
generally become participants following one year of employment.

Under the safe harbor 401(k) plans, the Company matches 100% of 
 participant contributions up to 6% of annual eligible earnings. The 
matching contributions immediately vest at 100% for each associate. 
Participants can contribute up to 50% of their pretax earnings, but not 
more than the statutory limits. Participants age 50 or older may defer 
additional earnings in catch-up contributions up to the maximum 
 statutory limits.

Employees in international countries who are not U.S. citizens are 
 covered by various defi ned contribution post-employment benefi t 
arrangements. These plans are administered based upon the legislative 
and tax requirements in the countries in which they are established.

Additionally, the Company’s subsidiaries in the United Kingdom (“ASDA”) 
and Japan have defi ned benefi t pension plans. The plan in the United 
Kingdom was underfunded by $346 million and $339 million at January 31, 
2013 and 2012, respectively. The plan in Japan was underfunded by 
$338 million and $325 million at January 31, 2013 and 2012, respectively. 
These underfunded amounts are recorded as liabilities in the Company’s 
Consolidated Balance Sheets in deferred income taxes and other. Certain 
other international operations also have defi ned benefi t arrangements 
that are not signifi cant.

In fi scal 2012, ASDA and the trustees of ASDA’s defi ned benefi t plan 
agreed to remove future benefi t accruals from the plan and, with the 
consent of a majority of the plan participants, also removed the link 
between past accrual and future pay increases. In return, ASDA paid 
approximately $70 million in fi scal 2012 to the plan participants. The 
related curtailment gain of approximately $90 million was recorded 
in fi scal 2012 as a decrease to deferred actuarial losses in other 
 comprehensive income.

The following table summarizes the contribution expense related to the 
Company’s retirement-related benefi ts for fi scal 2013, 2012 and 2011:

(Amounts in millions) 

2013 

2012 

2011

Fiscal Years Ended January 31,

Defi ned contribution plans:

U.S.  
International 

Defi ned benefi t plans:

International 

Total contribution expense for 
retirement-related benefi ts 

  $   818 
166 

$   752 
230 

$1,098
75

26 

54 

146

  $1,010 

$1,036 

$1,319

52     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

Disposals
During the fourth quarter of fi scal 2011, the Company settled with the 
Internal Revenue Service a matter related to a worthless stock deduction 
from the fi nal 2007 disposition of its German operations. This resulted 
in a $1.0 billion tax benefi t recorded in discontinued operations in the 
Company’s Consolidated Statement of Income. In addition, during 
fi scal 2012, tax and interest expense of $67 million was recorded to 
 discontinued operations related to this settlement for U.S. federal 
and state income tax purposes.

The assets, liabilities, net sales and cash fl ows related to the Company’s 
discontinued operations were not signifi cant during fi scal years 2013, 
2012 and 2011. The income (loss) from discontinued operations, net 
of income taxes, including the gain and (losses) upon disposition, are 
as follows:

Fiscal Years Ended January 31,

(Amounts in millions) 

2013 

2012 

2011

Germany 
Seiyu 

$— 
— 

$(67) 
— 

$1,041
(7)

Income (loss) from discontinued 

operations, net of income taxes 

$— 

$(67) 

$1,034

13 Acquisitions

Certain acquisitions completed during fi scal 2013 and 2012, are as follows:

Bounteous Company Limited (“BCL”): In February 2007, the Company 
 purchased an initial 35% interest in BCL, a holding company which owned 
Trust-Mart, a retailer operating in China, for $264 million and, as additional 
consideration, paid $376 million to extinguish a third-party loan issued to 
the selling BCL shareholders that was secured by the pledge of the 
remaining equity of BCL. Concurrent with its initial investment in BCL, the 
Company entered into a Shareholders’ Agreement, which provided the 
Company with voting rights associated with a portion of the common 
stock of BCL securing the loan, amounting to an additional 30% of the 
aggregate outstanding shares. During the second quarter of fi scal 2013, 
the Company completed its acquisition of the remaining equity interest 
in BCL for an additional payment of approximately $101 million.

Massmart Holdings Limited (“Massmart”): In June 2011, the Company 
 completed a tender off er for approximately 51% ownership in Massmart, 
a South African retailer with approximately 290 stores throughout 
 sub-Saharan Africa. The fi nal purchase price for the acquisition was 
ZAR 16.9 billion ($2.5 billion). The assets acquired were $6.9 billion, 
 including $3.1 billion in goodwill; liabilities assumed were $2.4 billion; 
and the nonredeemable noncontrolling interest was $2.0 billion. The 
Company began consolidating Massmart’s results in the quarter ended 
October 31, 2011.

Netto Food Stores Limited (“Netto”): In April 2011, the Company completed 
the regulatory approved acquisition of 147 Netto stores from Dansk 
Supermarked in the United Kingdom. The Company has converted the 
majority of these stores to the ASDA brand. The fi nal purchase price for 
the acquisition was £750 million ($1.2 billion). The assets acquired were 
$1.3 billion, including $748 million in goodwill; and liabilities assumed 
were $103 million. The Company began consolidating Netto’s results in 
the quarter ended July 31, 2011.

Each of these acquisitions is consolidated as part of the Walmart 
International segment. In addition, during fi scal 2013, the Company 
paid $316 million, net of cash acquired, for several other business 
 acquisitions, one of which was an acquisition of the controlling interest 
in Newheight Holdings Ltd, a holding company that owns Yihaodian, 
an e-commerce business in China. None of the fi scal 2013 acquisitions 
were signifi cant, individually or in the aggregate, to the Company’s 
Consolidated Financial Statements.

 Walmart 2013 Annual Report     ||    53    

 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

14 Segments

The Company is engaged in the operations of retail stores located in the U.S., Africa, Argentina, Brazil, Canada, Central America, Chile, China, India, 
Japan, Mexico, and the United Kingdom. The Company’s operations are conducted in three reportable business segments: Walmart U.S., Walmart 
International and Sam’s Club. The Company defi nes its segments as those business units whose operating results its chief operating decision maker 
(“CODM”) regularly reviews to analyze performance and allocate resources. The Company sells similar individual products and services in each of its 
segments. It is impractical to segregate and identify revenue for each of these individual products and services.

The Walmart U.S. segment includes the Company’s mass merchant concept in the U.S., operating under the “Walmart” or “Wal-Mart” brand, as 
well as walmart.com. The Walmart International segment consists of the Company’s operations outside of the U.S., including various retail websites. 
The Sam’s Club segment includes the warehouse membership clubs in the U.S., as well as samsclub.com. Other unallocated consists of corporate 
overhead and other items not allocated to any of the Company’s segments.

The Company measures the results of its segments using, among other measures, each segment’s net sales and operating income, which includes 
certain corporate overhead allocations. From time to time, the Company revises the measurement of each segment’s operating income, including 
any corporate overhead allocations, as dictated by the information regularly reviewed by its CODM. When the measurement of a segment changes, 
previous period amounts and balances are reclassifi ed to be comparable to the current period’s presentation. Information for the Company’s segments, 
as well as the reconciliation to income from continuing operations before income taxes, is in the following table:

Walmart U.S. 

Walmart  
International 

Sam’s Club 

Other
Unallocated 

Consolidated

(Amounts in millions) 

Fiscal Year Ended January 31, 2013
Net sales 
Operating income (loss) 
Interest expense, net 

Income from continuing operations before income taxes 

Total assets 
Depreciation and amortization 
Capital expenditures 

Fiscal Year Ended January 31, 2012
Net sales 
Operating income (loss) 
Interest expense, net 

Income from continuing operations before income taxes 

Total assets 
Depreciation and amortization 
Capital expenditures 

Fiscal Year Ended January 31, 2011
Net sales 
Operating income (loss) 
Interest expense, net 

$274,490 
21,500 

$135,201 
6,694 

$56,423 
1,963 

$ 

    — 
(2,356) 

$  96,234 
4,586 
5,994 

$  85,695 
2,628 
4,640 

$13,479 
617 
868 

$   7,697 
670 
1,396 

$   264,186 
20,391 

$   125,873 
6,182 

$   53,795 
1,848 

$    

   — 
(1,863) 

$     93,143 
4,557 
6,226 

$     81,289 
2,438 
5,274 

$   12,824 
595 
823 

$     6,150 
540 
1,187 

$   260,261 
19,941 

$   109,232 
5,575 

$   49,459 
1,695 

$    

   — 
(1,669) 

$466,114
27,801
(2,064)

$  25,737

$203,105
8,501
12,898

$   443,854
26,558
(2,160)

$     24,398

$   193,406
8,130
13,510

$   418,952
25,542
(2,004)

$     23,538

$   180,782
7,641
12,699

Income from continuing operations before income taxes 

Total assets 
Depreciation and amortization 
Capital expenditures 

$     90,166 
4,605 
7,328 

$     71,172 
2,195 
3,994 

$   12,536 
601 
711 

$     6,908 
240 
666 

54     ||     Walmart 2013 Annual Report

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

15 Subsequent Event

Dividends Declared
On February 21, 2013, the Board of Directors approved an increase in 
the annual dividend for fi scal 2014 to $1.88 per share, an increase of 
approximately 18% over the $1.59 per share dividend paid in fi scal 2013. 
For fi scal 2014, the annual dividend will be paid in four quarterly 
i nstallments of $0.47 per share, according to the following record and 
payable dates:

Record Date 

March 12, 2013 
May 10, 2013 
August 9, 2013 
December 6, 2013 

Payable Date

April 1, 2013
June 3, 2013
September 3, 2013
January 2, 2014

Total revenues, consisting of net sales and membership and other 
income, and long-lived assets, consisting primarily of property and 
equipment, net, aggregated by the Company’s U.S. and non-U.S. 
 operations for fi scal 2013, 2012 and 2011, are as follows:

(Amounts in millions) 

2013 

2012 

2011

Fiscal Years Ended January 31,

Total revenues
U.S. operations 
Non-U.S. operations 

$332,844 
136,318 

$319,800 
127,150 

$311,591
110,258

Total revenues 

$469,162 

$446,950 

$421,849

Long-lived assets
U.S. operations 
Non-U.S. operations 

$  77,692 
38,989 

$  75,881 
36,443 

$  73,592
34,286

Total long-lived assets 

$116,681 

$112,324 

$107,878

No individual country outside of the U.S. had total revenues or long-
lived assets that were material to the consolidated totals. Additionally, 
the Company did not generate material total revenues from any 
single customer.

16 Quarterly Financial Data (Unaudited)

Fiscal Year Ended January 31, 2013

(Amounts in millions except per share data) 

Q1 

Q2 

Q3 

Q4 

Total

Total revenues 
Net sales 
Cost of sales 
Income from continuing operations 
Consolidated net income 
Consolidated net income attributable to Walmart 
Basic net income per common share attributable to Walmart 
Diluted net income per common share attributable to Walmart 

$113,018 
112,272 
85,186 
3,894 
3,894 
3,742 
1.10 
1.09 

$114,296 
113,534 
85,657 
4,161 
4,161 
4,016 
1.19 
1.18 

$113,929 
113,204 
85,517 
3,825 
3,825 
3,635 
1.08 
1.08 

$127,919 
127,104 
96,128 
5,876 
5,876 
5,606 
1.68 
1.67 

$469,162
466,114
352,488
17,756
17,756
16,999
5.04
5.02

Total revenues 
Net sales 
Cost of sales 
Income from continuing operations 
Consolidated net income 
Consolidated net income attributable to Walmart 
Basic net income per common share attributable to Walmart 
Diluted net income per common share attributable to Walmart 

The sum of per share data may not agree to annual amounts due to rounding.

Fiscal Year Ended January 31, 2012

Q1 

Q2 

Q3 

Q4 

Total

$   104,189 
103,415 
78,177 
3,578 
3,550 
3,399 
0.97 
0.97 

$   109,366 
108,638 
81,770 
3,937 
3,937 
3,801 
1.09 
1.09 

$   110,226 
109,516 
82,591 
3,501 
3,493 
3,336 
0.97 
0.96 

$   123,169 
122,285 
92,589 
5,438 
5,407 
5,163 
1.51 
1.50 

$   446,950
443,854
335,127
16,454
16,387
15,699
4.54
4.52

 Walmart 2013 Annual Report     ||    55    

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

The Board of Directors and Shareholders 
of Wal-Mart Stores, Inc.

We have audited the accompanying consolidated balance sheets of 
 Wal-Mart Stores, Inc. as of January 31, 2013 and 2012, and the related 
 consolidated statements of income, comprehensive income, shareholders’ 
equity, and cash fl ows for each of the three years in the period ended 
January 31, 2013. These fi nancial statements are the responsibility of the 
Company’s management. Our responsibility is to express an opinion on 
these fi nancial statements based on our audits.

We conducted our audits in accordance with the standards of the Public 
Company Accounting Oversight Board (United States). Those standards 
require that we plan and perform the audit to obtain reasonable 
 assurance about whether the fi nancial statements are free of material 
misstatement. An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the fi nancial statements. 
An audit also includes assessing the accounting principles used and 
 signifi cant estimates made by management, as well as evaluating the 
overall fi nancial statement presentation. We believe that our audits 
 provide a reasonable basis for our opinion.

In our opinion, the fi nancial statements referred to above present fairly, 
in all material respects, the consolidated fi nancial position of Wal-Mart 
Stores, Inc. at January 31, 2013 and 2012, and the consolidated results of 
its operations and its cash fl ows for each of the three years in the period 
ended January 31, 2013, 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), Wal-Mart Stores, 
Inc.’s internal control over fi nancial reporting as of January 31, 2013, 
based on criteria established in Internal Control-Integrated Framework 
issued by the Committee of Sponsoring Organizations of the Treadway 
Commission and our report dated March 26, 2013 expressed an 
 unqualifi ed opinion thereon.

Rogers, Arkansas
March 26, 2013

56     ||     Walmart 2013 Annual Report

Report of Independent Registered Public Accounting Firm 
on Internal Control Over Financial Reporting

The Board of Directors and Shareholders of Wal-Mart Stores, Inc.

We have audited Wal-Mart Stores, Inc.’s internal control over fi nancial 
reporting as of January 31, 2013, based on criteria established in Internal 
Control-Integrated Framework issued by the Committee of Sponsoring 
Organizations of the Treadway Commission (the COSO criteria). Wal-Mart 
Stores, Inc.’s management is responsible for maintaining eff ective internal 
control over fi nancial reporting, and for its assessment of the eff ectiveness 
of internal control over fi nancial reporting included in the accompanying 
“Management’s Report to Our Shareholders.” Our responsibility is to 
express an opinion on the Company’s internal control over fi nancial 
reporting based on our audit.

We conducted our audit in accordance with the standards of the Public 
Company Accounting Oversight Board (United States). Those standards 
require that we plan and perform the audit to obtain reasonable assurance 
about whether eff ective internal control over fi nancial reporting was 
maintained in all material respects. Our audit included obtaining an 
understanding of internal control over fi nancial reporting, assessing the 
risk that a material weakness exists, testing and evaluating the design 
and operating eff ectiveness of internal control based on the assessed 
risk, and performing such other procedures as we considered necessary 
in the circumstances. We believe that our audit provides a reasonable 
basis for our opinion.

A company’s internal control over fi nancial reporting is a process 
designed to provide reasonable assurance regarding the reliability of 
fi nancial reporting and the preparation of fi nancial statements for 
 external purposes in accordance with generally accepted accounting 
principles. A company’s internal control over fi nancial reporting includes 
those policies and procedures that (1) pertain to the maintenance of 
records that, in reasonable detail, accurately and fairly refl ect the 
 transactions and dispositions of the assets of the company; (2) provide 
reasonable assurance that transactions are recorded as necessary to 
 permit preparation of fi nancial 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 eff ect on the fi nancial statements.

Because of its inherent limitations, internal control over fi nancial 
 reporting may not prevent or detect misstatements. Also, projections of 
any evaluation of eff ectiveness 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.

As indicated in the accompanying “Management’s Report to Our 
Shareholders,” management’s assessment of and conclusion on the 
eff ectiveness of internal control over fi nancial reporting did not include 
the internal controls of Newheight Holdings Ltd, a company that owns 
Yihaodian (collectively, “Yihaodian”), an e-commerce business in China, 
which is included in the 2013 consolidated fi nancial statements of 
 Wal-Mart Stores, Inc. and constituted 0.8% and 0.0% of the Company’s 
consolidated total assets and consolidated net sales, respectively, as of 
and for the year ended January 31, 2013. Our audit of internal control 
over fi nancial reporting of Wal-Mart Stores, Inc. also did not include an 
 evaluation of the internal control over fi nancial reporting of Yihaodian.

In our opinion, Wal-Mart Stores, Inc. maintained, in all material respects, 
eff ective internal control over fi nancial reporting as of January 31, 2013, 
based on the COSO criteria.

We also have audited, in accordance with the standards of the Public 
Company Accounting Oversight Board (United States), the consolidated 
balance sheets of Wal-Mart Stores, Inc. as of January 31, 2013 and 2012, 
and related consolidated statements of income, comprehensive income, 
shareholders’ equity and cash fl ows for each of the three years in the 
period ended January 31, 2013 and our report dated March 26, 2013 
expressed an unqualifi ed opinion thereon.

Rogers, Arkansas
March 26, 2013 

 Walmart 2013 Annual Report     ||    57    

Management’s Report to Our Shareholders

Wal-Mart Stores, Inc.

Management of Wal-Mart Stores, Inc. (“Walmart,” the “company” or “we”) 
is responsible for the preparation, integrity and objectivity of Walmart’s 
Consolidated Financial Statements and other fi nancial information con-
tained in this Annual Report to Shareholders. Those Consolidated Financial 
Statements were prepared in conformity with accounting principles 
generally accepted in the United States. In preparing those Consolidated 
Financial Statements, management was required to make certain estimates 
and judgments, which are based upon currently available information 
and management’s view of current conditions and circumstances.

The Audit Committee of the Board of Directors, which consists solely 
of independent directors, oversees our process of reporting fi nancial 
information and the audit of our Consolidated Financial Statements. The 
Audit Committee stays informed of the fi nancial condition of Walmart 
and regularly reviews management’s fi nancial policies and procedures, 
the independence of our independent auditors, our internal control over 
fi nancial reporting and the objectivity of our fi nancial reporting. Both the 
independent auditors and the internal auditors have free access to the 
Audit Committee and meet with the Audit Committee periodically, both 
with and without management present.

Acting through our Audit Committee, we have retained Ernst & Young LLP, 
an independent registered public accounting fi rm, to audit our 
Consolidated Financial Statements found in this Annual Report to 
Shareholders. We have made available to Ernst & Young LLP all of our 
fi nancial records and related data in connection with their audit of our 
Consolidated Financial Statements. We have fi led with the Securities and 
Exchange Commission (“SEC”) the required certifi cations related to our 
Consolidated Financial Statements as of and for the year ended January 31, 
2013. These certifi cations are attached as exhibits to our Annual Report 
on Form 10-K for the year ended January 31, 2013. Additionally, we have 
also provided to the New York Stock Exchange the required annual 
 certifi cation of our Chief Executive Offi  cer regarding our compliance with 
the New York Stock Exchange’s corporate governance listing standards.

Report on Internal Control Over Financial Reporting
Management has responsibility for establishing and maintaining adequate 
internal control over fi nancial reporting. Internal control over fi nancial 
reporting is a process designed to provide reasonable assurance regarding 
the reliability of fi nancial reporting and the preparation of fi nancial 
 statements for external reporting purposes in accordance with accounting 
principles generally accepted in the United States. Because of its inherent 
limitations, internal control over fi nancial reporting may not prevent or 
detect misstatements. Management has assessed the eff ectiveness of 
the Company’s internal control over fi nancial reporting as of January 31, 
2013. In making its assessment, management has utilized the criteria 
set forth by the Committee of Sponsoring Organizations (“COSO”) of 
the Treadway Commission in Internal Control-Integrated Framework. 
Management concluded that based on its assessment, Walmart’s internal 
control over fi nancial reporting was eff ective as of January 31, 2013. The 
Company’s internal control over fi nancial reporting as of January 31, 2013, 
has been audited by Ernst & Young LLP as stated in their report which 
appears in this Annual Report to Shareholders.

Under guidelines established by the SEC, companies are allowed to 
exclude acquisitions from their fi rst assessment of internal control over 
fi nancial reporting following the date of acquisition. Based on those 
guidelines, management’s assessment of the eff ectiveness of the 
Company’s internal control over fi nancial reporting excluded 

Newheight Holdings Ltd, a holding company that owns Yihaodian 
 (collectively, “Yihaodian”), an e-commerce business in China, of which 
the Company purchased a controlling interest in fi scal 2013. Yihaodian 
represented 0.8% and 0.0% of the Company’s consolidated total assets 
and consolidated net sales, respectively, as of and for the year ended 
January 31, 2013. The Company’s acquisitions are discussed in Note 13 
to its Consolidated Financial Statements for fi scal 2013.

Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures designed to provide 
reasonable assurance that information required to be timely disclosed is 
accumulated and communicated to management in a timely fashion. 
Management has assessed the eff ectiveness of these disclosure controls 
and procedures as of January 31, 2013, and determined they were eff ective 
as of that date to provide reasonable assurance that information required 
to be disclosed by us in the reports we fi le or submit under the Securities 
Exchange Act of 1934, as amended, was accumulated and communicated 
to management, as appropriate, to allow timely decisions regarding 
required disclosure and were eff ective to provide reasonable assurance 
that such information is recorded, processed, summarized and reported 
within the time periods specifi ed by the SEC’s rules and forms.

Report on Ethical Standards
Our Company was founded on the belief that open communications 
and the highest standards of ethics are necessary to be successful. Our 
long-standing “Open Door” communication policy helps management 
be aware of and address issues in a timely and eff ective manner. Through 
the open door policy all associates are encouraged to inform man-
agement at the appropriate level when they are concerned about any 
matter pertaining to Walmart.

Walmart has adopted a Statement of Ethics to guide our associates in the 
continued observance of high ethical standards such as honesty, integrity 
and compliance with the law in the conduct of Walmart’s business. 
Familiarity and compliance with the Statement of Ethics is required of all 
associates who are part of management. The Company also maintains 
a separate Code of Ethics for our senior fi nancial offi  cers. Walmart also 
has in place a Related-Party Transaction Policy. This policy applies to 
Walmart’s senior offi  cers and directors and requires material related-
party  transactions to be reviewed by the Audit Committee. The senior 
offi  cers and directors are required to report material related-party 
 transactions to Walmart. We maintain a global ethics offi  ce which oversees 
and administers an ethics helpline. The ethics helpline provides a channel 
for associates to make confi dential and anonymous complaints regarding 
potential violations of our statements of ethics, including violations 
related to fi nancial or accounting matters.

Michael T. Duke
President and Chief Executive Offi  cer

Charles M. Holley, Jr. 
Executive Vice President and Chief Financial Offi  cer

58     ||     Walmart 2013 Annual Report

Washington 
West Virginia 
Wisconsin 
Wyoming 
Puerto Rico 

44 
38 
75 
10 
11 

12 
— 
10 
— 
6 

2 
— 
3 
— 
27 

3 
5 
12 
2 
11 

61
43
100
12
55

U.S. Total 

3,158 

561 

286 

620  4,625

International
The Walmart International segment comprises the Company’s 
 operations outside of the United States and is represented in three major 
brand categories. Unit counts (1) as of January 31, 2013 for Walmart 
International are summarized by brand category for each geographic 
market as follows:

Geographic Market 

Retail 

Wholesale 

Other (2) 

Total

Africa (3) 
Argentina 
Brazil 
Canada 
Central America (4) 
Chile 
China 
India (5) 
Japan 
Mexico 
United Kingdom 

International total 

279 
94 
461 
379 
640 
327 
385 
— 
372 
1,840 
564 

5,341 

98 
— 
86 
— 
2 
— 
8 
20 
— 
142 
— 

356 

— 
— 
11 
— 
— 
2 
— 
— 
66 
371 
1 

377
94
558
379
642
329
393
20
438
2,353
565

451 

6,148

(1)  Walmart International unit counts, with the exception of Canada, are stated 

as of December 31, 2012, to correspond with the balance sheet date of the related 
geographic market. Canada unit counts are stated as of January 31, 2013.

(2)  “Other” includes restaurants, drugstores and convenience stores operating under 

varying banners in Brazil, Chile, Japan, Mexico and the United Kingdom.

(3)  Africa unit counts by country are Botswana (12), Ghana (1), Lesotho (3), Malawi (2), 

Mozambique (17), Namibia (3), Nigeria (2), South Africa (333), Swaziland (1), 
 Tanzania (1), Uganda (1) and Zambia (1).

(4)  Central America unit counts by country are Costa Rica (205), El Salvador (80), 

 Guatemala (206), Honduras (72) and Nicaragua (79).

(5)  In India, the business is operated as a cash and carry business. Retail units in India 

are franchised and are owned and operated by Bharti Retail.

Fiscal 2013 Unit Count

United States
The Walmart U.S. and Sam’s Club segments comprise the Company’s 
operations in the United States. As of January 31, 2013, unit counts for 
Walmart U.S. and Sam’s Club are summarized by format for each state 
or territory as follows:

Walmart U.S. 

Sam’s Club

State or Territory 

Supercenters  

Neighborhood
Markets and
other small 
formats 

Discount 
Stores 

Grand
Total

Clubs 

Alabama 
Alaska 
Arizona 
Arkansas 
California 
Colorado 
Connecticut 
Delaware 
Florida 
Georgia 
Hawaii 
Idaho 
Illinois 
Indiana 
Iowa 
Kansas 
Kentucky 
Louisiana 
Maine 
Maryland 
Massachusetts 
Michigan 
Minnesota 
Mississippi 
Missouri 
Montana 
Nebraska 
Nevada 
New Hampshire 
New Jersey 
New Mexico 
New York 
North Carolina 
North Dakota 
Ohio 
Oklahoma 
Oregon 
Pennsylvania 
Rhode Island 
South Carolina 
South Dakota 
Tennessee 
Texas 
Utah 
Vermont 
Virginia 

93 
7 
75 
71 
98 
65 
6 
6 
197 
139 
— 
20 
123 
92 
55 
54 
76 
81 
17 
25 
15 
82 
58 
61 
107 
12 
32 
30 
14 
18 
34 
70 
131 
11 
132 
77 
22 
105 
5 
78 
13 
108 
327 
39 
— 
99 

4 
2 
3 
10 
97 
5 
27 
3 
20 
3 
9 
1 
29 
9 
4 
5 
8 
4 
5 
22 
32 
9 
7 
4 
12 
1 
— 
2 
13 
39 
2 
28 
9 
1 
12 
9 
9 
28 
4 
— 
— 
2 
30 
— 
4 
6 

6 
— 
19 
16 
22 
8 
— 
— 
37 
5 
— 
— 
6 
3 
— 
9 
7 
6 
— 
— 
— 
— 
— 
1 
4 
— 
— 
11 
— 
— 
3 
— 
9 
— 
— 
18 
6 
— 
— 
— 
— 
6 
45 
5 
— 
2 

13 
3 
15 
7 
33 
15 
3 
1 
45 
23 
2 
1 
29 
16 
8 
8 
9 
14 
3 
12 
2 
26 
13 
7 
17 
2 
4 
7 
4 
10 
7 
16 
22 
3 
29 
9 
— 
23 
— 
9 
2 
16 
75 
8 
— 
16 

116
12
112
104
250
93
36
10
299
170
11
22
187
120
67
76
100
105
25
59
49
117
78
73
140
15
36
50
31
67
46
114
171
15
173
113
37
156
9
87
15
132
477
52
4
123

 Walmart 2013 Annual Report     ||    59    

 
 
 
 
 
 
 
 
 
 
Corporate and Stock Information

Dividends payable per share
For fi scal 2014, dividends will be paid based on the following schedule:
$0.47
April 1, 2013 
$0.47
June 3, 2013 
$0.47
September 3, 2013 
$0.47
January 2, 2014 

Dividends paid per share
For fi scal 2013, dividends were paid based on the following schedule:
$0.3975
April 4, 2012 
$0.3975
June 4, 2012 
$0.3975
September 4, 2012 
$0.3975
December 27, 2012 

For fi scal 2012, dividends were paid based on the following schedule:
$0.365
April 4, 2011 
$0.365
June 6, 2011 
$0.365
September 6, 2011 
$0.365
January 3, 2012 

Stock Performance Chart
This graph compares the cumulative total shareholder return on 
Walmart’s common stock during the fi ve fi scal years ending with fi scal 
2013 to the cumulative total returns on the S&P 500 Retailing Index and 
the S&P 500 Index. The comparison assumes $100 was invested on 
February 1, 2008, in shares of our common stock and in each of the 
 indices shown and assumes that all of the dividends were reinvested.

Comparison of 5-Year Cumulative Total Return* 
Among Wal-Mart Stores, Inc., the S&P 500 Index and S&P 500 Retailing Index

Wal-Mart Stores, Inc.

S&P 500 Index

S&P 500 Retailing Index

$180

$160

$140

$120

$100

$  80

$  60

$  40

2008

2009

2010

2011

2012

2013

Fiscal Years

*Assumes $100 Invested on February 1, 2008
Assumes Dividends Reinvested
Fiscal Year Ending January 31, 2013

Shareholders
As of March 22, 2013, there were 263,499 holders of record of Walmart’s 
common stock.

Corporate information
Stock Registrar and Transfer Agent:
Computershare Trust Company, N.A.
P.O. Box 43069
Providence, Rhode Island 02940-3069
1-800-438-6278
TDD for hearing-impaired inside the U.S. 1-800-952-9245
Internet: http://www.computershare.com

Listing
New York Stock Exchange
Stock Symbol: WMT

Annual meeting
Our Annual Meeting of Shareholders will be held on Friday, June 7, 2013, 
at 7:00 a.m. (Central Time) in the Bud Walton Arena on the University of 
Arkansas campus, Fayetteville, Arkansas.

Communication with shareholders
Wal-Mart Stores, Inc. periodically communicates with its shareholders 
and other members of the investment community about our operations. 
For further information regarding our policy on shareholder and investor 
communications refer to our website www.stock.walmart.com.

The following reports are available without charge upon request by 
 writing the Company c/o Investor Relations or by calling (479) 273-8446. 
These reports are also available via the corporate website.
•  Annual Report on Form 10-K
•  Quarterly Reports on Form 10-Q
•  Earnings Releases
•  Current Reports on Form 8-K
•  Copy of Annual Shareholders’ Meeting Proxy Statement
•  Global Responsibility Report
•  Diversity and Inclusion Report
•  Workforce Diversity Report

Independent registered public accounting fi rm
Ernst & Young LLP
5414 Pinnacle Point Dr., Suite 102
Rogers, AR 72758

Market price of common stock
The high and low market price per share for the Company’s 
common stock in fi scal 2013 and 2012 were as follows:

2013 

2012

High 

Low 

High 

Low

$62.63 
75.24 
77.60 
75.16 

$57.18 
58.27 
71.35 
67.37 

$56.73 
56.47 
57.96 
62.00 

$50.97
51.79
48.31
55.68

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

The high and low market price per share for the Company’s 
common stock for the fi rst quarter of fi scal 2014, were as follows:

2014 

High 

Low

$74.29 

$68.13

1st Quarter (1) 

 (1) Through March 22, 2013.

60     ||     Walmart 2013 Annual Report

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D

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Walmart’s investor 
relations app:  
our company at 
your fingertips

Walmart’s electronic 
annual report has 
expanded content

Walmart’s IR app gives shareholders 
anytime and anywhere access to  
financial and company news from their 
mobile device. Find presentations, 
quarterly results and the stock price 
on your iPad, iPhone or  
Android device. Download 
the free app here or from 
iTunes or Google Play.

We’re driving innovation and  
sustainability – and reducing costs – 
with our electronic annual report. 
Visit www.stock.walmart.com to hear 
directly from our leaders, associates, 
customers and suppliers. Also, visit 
this website to enroll to receive 
future materials electronically for the 
Annual Shareholders’ Meeting.

Our sustainable, next generation report.

The minimized environmental footprint of this report is the result of an extensive, collaborative effort of  Walmart and its supply chain 
partners. The environmental and social impact continues to be an important consideration. It is printed on paper from well-managed 
forests containing recycled PCW fiber that is Elementally Chlorine Free (ECF). It is printed using 100 percent renewable wind power 
(RECs), along with environmental manufacturing principles that were utilized in the printing process. These practices include  
environmentally responsible procurement, lean manufacturing, green chemistry principles, the recycling of residual materials and 
reduced volatile organic compound inks and coatings.

5.84 acre  
of forestland preserved 
via managed forestry

1,121 fewer  
trees consumed  
via recycling

147,593 kWh  
less energy – the same 
used by 6 homes for a year

538 metric tons  
of greenhouse gas offset – 
the equivalent of taking  
108 cars off the road for a year

53,835 kWh  
converted to clean renewable 
sources (printing plant  
using RECs)

524,166 fewer  
gallons of water  
consumed

     P R I N T ED USI

N

1

0

0

%

WIND   E N E

G

Y 
G

R

Savings baselines were developed using the national averages of similar coated papers 
and printing practices by EarthColor Printing.

Supplied by Community Energy

Rainforest Alliance CertifiedTM
SmartWood Program Labeling Guidelines 

137073_L01_CVRS.indd   4

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Our global mission in action

$1B

1M

$50B

cash and in-kind contributions 
around the world from Walmart 
and the Walmart Foundation

women to be provided with 
training, market access  
and career opportunities

additional sourcing of U.S. 
manufactured products  
over the next 10 years

163M

kilowatt hours generated 
from renewables; now the 
largest U.S. onsite green 
power generator

100K

honorably discharged  
U.S. veterans Walmart is  
projected to hire by 2018

180K

U.S. store/club associates  
promoted at Walmart and 
Sam’s Club in fiscal 2013

For more information on our community leadership,  
review our 2013 Global Responsibility Report at www.corporate.walmart.com/global-responsibility

Wal-Mart Stores, Inc. (NYSE: WMT)  
702 S.W. 8th Street   |   Bentonville, Arkansas 72716  USA   |   479-273-4000   |   walmart.com

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