文件本展覽顯示了公司歷史合併收益表及相關非GAAP財務指標和合並資產負債表的修訂,以糾正在截至2024年11月2日的季度中發現的微不足道的錯誤。這裏的修訂包括:
•2021、2022和2023財年的合併收益表,以及2023財年的季度至今期間的修訂,和
•2021、2022和2023年結束的財年的合併資產負債表。
由於糾正了微不足道的錯誤,受影響的任何歷史期間的總經營、投資和融資現金流均未發生變化。
梅西按照美國公認會計原則("GAAP")報告其財務結果。以下聲明包括關於利息、稅項、折舊和攤銷之前的收益(“EBITDA”)、調整後的EBITDA、調整後的淨利潤和調整後的攤薄每股收益的非GAAP財務指標。調整後的EBITDA、調整後的淨利潤和調整後的攤薄每股收益排除某些由減值、重組和其他收益(成本)、債務提前贖回損失及和解費用(統稱爲“調整”)構成的項目。EBITDA、調整後的EBITDA和調整後的淨利潤的最直接可比GAAP指標是GAAP淨利潤,而調整後的攤薄每股收益的最直接可比GAAP指標是攤薄每股收益。
修訂的合併收益表和非GAAP財務指標
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| | 截至2022年1月29日的52周 | | 截至2023年1月28日的52周 |
| | As Reported | | 調整 | | 已修正 | | As Reported | | 調整 | | 已修正 |
| | (百萬,除百分比和每股數據外) |
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銷售成本 | | $ | (14,956) | | | $ | (15) | | | $ | (14,971) | | | $ | (15,306) | | | $ | (41) | | | $ | (15,347) | |
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營業收入 | | 2,350 | | | (15) | | | 2,335 | | | 1,730 | | | (41) | | | 1,689 | |
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所得稅前收入 | | 1,866 | | | (15) | | | 1,851 | | | 1,518 | | | (41) | | | 1,477 | |
聯邦、州及地方所得稅費用 | | (436) | | | 4 | | | (432) | | | (341) | | | 10 | | | (331) | |
淨利潤 | | 1,430 | | | (11) | | | 1,419 | | | 1,177 | | | (31) | | | 1,146 | |
基本每股收益 | | 4.66 | | | (0.04) | | | 4.62 | | | 4.28 | | | (0.11) | | | 4.17 | |
稀釋每股收益 | | 4.55 | | | (0.03) | | | 4.52 | | | 4.19 | | | (0.11) | | | 4.08 | |
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毛利率 | | 9,504 | | | (15) | | | 9,489 | | | 9,136 | | | (41) | | | 9,095 | |
毛利率 | | 38.9 | % | | (0.1) | % | | 38.8 | % | | 37.4 | % | | (0.2) | % | | 37.2 | % |
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非公認會計原則財務指標 | | | | | | | | | | |
GAAP 凈利潤 | | 1,430 | | | (11) | | | 1,419 | | | 1,177 | | | (31) | | | 1,146 | |
調整 | | 1,764 | | | (4) | | | 1,760 | | | 1,391 | | | (10) | | | 1,381 | |
息稅折舊攤銷前利潤 | | 3,194 | | | (15) | | | 3,179 | | | 2,568 | | | (41) | | | 2,527 | |
調整 | | 126 | | | — | | | 126 | | | 80 | | | — | | | 80 | |
調整後的EBITDA | | 3,320 | | | (15) | | | 3,305 | | | 2,648 | | | (41) | | | 2,607 | |
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按GAAP計的淨利潤 | | 1,430 | | | (11) | | | 1,419 | | | 1,177 | | | (31) | | | 1,146 | |
調整 | | 238 | | | — | | | 238 | | | 82 | | | — | | | 82 | |
調整後的淨利潤 | | 1,668 | | | (11) | | | 1,657 | | | 1,259 | | | (31) | | | 1,228 | |
調整後的稀釋每股收益 | | 5.31 | | | (0.03) | | | 5.28 | | | 4.48 | | | (0.12) | | | 4.36 | |
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| | 截至2023年4月29日的13周 | | 截至2023年7月29日的13周 |
| | As Reported | | 調整 | | 已更正 | | As Reported | | 調整 | | 已更正 |
| | (百萬,除百分比和每股數據外) |
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銷售成本 | | $ | (2,988) | | | $ | (4) | | | $ | (2,992) | | | $ | (3,176) | | | $ | 4 | | | $ | (3,172) | |
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營業收入 | | 244 | | | (4) | | | 240 | | | 124 | | | 4 | | | 128 | |
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所得稅前的收入(損失) | | 211 | | | (4) | | | 207 | | | (30) | | | 4 | | | (26) | |
聯邦、州和地方所得稅(費用)利益 | | (56) | | | — | | | (56) | | | 8 | | | (1) | | | 7 | |
淨利潤(虧損) | | 155 | | | (4) | | | 151 | | | (22) | | | 3 | | | (19) | |
基本每股收益(損失) | | 0.57 | | | (0.02) | | | 0.55 | | | (0.08) | | | 0.01 | | | (0.07) | |
攤薄每股收益(損失) | | 0.56 | | | (0.01) | | | 0.55 | | | (0.08) | | | 0.01 | | | (0.07) | |
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毛利率 | | 1,994 | | | (4) | | | 1,990 | | | 1,954 | | | 4 | | | 1,958 | |
毛利率 | | 40.0 | % | | (0.1) | % | | 39.9 | % | | 38.1 | % | | 0.1 | % | | 38.2 | % |
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非公認會計原則財務指標 | | | | | | | | | | |
凈利潤(虧損)GAAP | | 155 | | | (4) | | | 151 | | | (22) | | | 3 | | | (19) | |
調整 | | 311 | | | — | | | 311 | | | 243 | | | 1 | | | 244 | |
息稅折舊攤銷前利潤 | | 466 | | | (4) | | | 462 | | | 221 | | | 4 | | | 225 | |
調整 | | 2 | | | — | | | 2 | | | 126 | | | — | | | 126 | |
調整後的EBITDA | | 468 | | | (4) | | | 464 | | | 347 | | | 4 | | | 351 | |
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凈利潤(虧損)GAAP | | 155 | | | (4) | | | 151 | | | (22) | | | 3 | | | (19) | |
調整 | | 2 | | | — | | | 2 | | | 93 | | | — | | | 93 | |
調整後的凈利潤 | | 157 | | | (4) | | | 153 | | | 71 | | | 3 | | | 74 | |
調整後的攤薄每股收益 | | 0.56 | | | (0.01) | | | 0.55 | | | 0.26 | | | 0.01 | | | 0.27 | |
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| | 截至2023年10月28日的13周 | | 截至2024年2月3日的13周 |
| | As Reported | | 調整 | | 已更正 | | As Reported | | 調整 | | 已更正 |
| | (百萬,除百分比和每股數據外) |
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銷售成本 | | $ | (2,902) | | | $ | (3) | | | $ | (2,905) | | | $ | (5,076) | | | $ | (77) | | | $ | (5,153) | |
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營業收入(損失) | | 86 | | | (3) | | | 83 | | | (72) | | | (77) | | | (149) | |
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稅前收入(虧損) | | 46 | | | (3) | | | 43 | | | (103) | | | (77) | | | (180) | |
聯邦、州和地方所得稅(費用) | | (3) | | | 1 | | | (2) | | | 32 | | | 20 | | | 52 | |
淨利潤(虧損) | | 43 | | | (2) | | | 41 | | | (71) | | | (57) | | | (128) | |
基本每股收益(虧損) | | 0.16 | | | (0.01) | | | 0.15 | | | (0.26) | | | (0.21) | | | (0.47) | |
稀釋每股收益(虧損) | | 0.15 | | | — | | | 0.15 | | | (0.26) | | | (0.20) | | | (0.46) | |
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毛利率 | | 1,958 | | | (3) | | | 1,955 | | | 3,044 | | | (77) | | | 2,967 | |
毛利率 | | 40.3 | % | | (0.1) | % | | 40.2 | % | | 37.5 | % | | (1.0) | % | | 36.5 | % |
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非公認會計原則財務指標 | | | | | | | | | | |
淨利潤(虧損) | | 43 | | | (2) | | | 41 | | | (71) | | | (57) | | | (128) | |
調整項 | | 269 | | | (1) | | | 268 | | | 227 | | | (20) | | | 207 | |
息稅折舊攤銷前利潤 | | 312 | | | (3) | | | 309 | | | 156 | | | (77) | | | 79 | |
調整 | | 22 | | | — | | | 22 | | | 1,012 | | | — | | | 1,012 | |
調整後的EBITDA | | 334 | | | (3) | | | 331 | | | 1,168 | | | (77) | | | 1,091 | |
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按照GAAP處理的淨利潤(損失) | | 43 | | | (2) | | | 41 | | | (71) | | | (57) | | | (128) | |
調整 | | 16 | | | — | | | 16 | | | 756 | | | — | | | 756 | |
調整後的淨利潤 | | 59 | | | (2) | | | 57 | | | 685 | | | (57) | | | 628 | |
調整後的稀釋每股收益 | | 0.21 | | | — | | | 0.21 | | | 2.45 | | | (0.20) | | | 2.25 | |
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| | 截至2024年2月3日的53周 |
| | As Reported | | 調整 | | 更正後 |
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銷售成本 | | $ | (14,143) | | | $ | (81) | | | $ | (14,224) | |
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營業收入 | | 382 | | | (81) | | | 301 | |
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所得稅前收入 | | 124 | | | (81) | | | 43 | |
聯邦、州和地方所得稅費用 | | (19) | | | 21 | | | 2 | |
淨利潤 | | 105 | | | (60) | | | 45 | |
基本每股收益 | | 0.38 | | | (0.22) | | | 0.16 | |
稀釋每股收益 | | 0.38 | | | (0.22) | | | 0.16 | |
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毛利率 | | 8,949 | | | (81) | | | 8,868 | |
毛利率 | | 38.8 | % | | (0.4) | % | | 38.4 | % |
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非公認會計原則財務指標 | | | | | | |
公認會計原則下的凈利潤 | | 105 | | | (60) | | | 45 | |
調整 | | 1,051 | | | (21) | | | 1,030 | |
息稅折舊攤銷前利潤 | | 1,156 | | | (81) | | | 1,075 | |
調整 | | 1,161 | | | — | | | 1,161 | |
調整後的EBITDA | | 2,317 | | | (81) | | | 2,236 | |
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淨利潤GAAP | | 105 | | | (60) | | | 45 | |
調整 | | 868 | | | — | | | 868 | |
調整後的淨利潤 | | 973 | | | (60) | | | 913 | |
調整後的稀釋每股收益 | | 3.50 | | | (0.22) | | | 3.28 | |
修訂後的合併資產負債表
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| 2022年1月29日 |
| As Reported | | 調整 | | 已更正 |
| (百萬) |
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流動負債: | | | | | |
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應付賬款及應計負債 | $ | 3,086 | | | $ | 15 | | | $ | 3,101 | |
所得稅 | 108 | | | (4) | | | 104 | |
總流動負債 | 5,416 | | | 11 | | | 5,427 | |
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股東權益: | | | | | |
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累計權益 | 5,268 | | | (11) | | | 5,257 | |
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股東總權益 | 3,621 | | | (11) | | | 3,610 | |
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| 2023年1月28日 |
| As Reported | | 調整 | | 已更正 |
| (百萬) |
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流動負債: | | | | | |
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應付賬款及應計負債 | $ | 2,750 | | | $ | 56 | | | $ | 2,806 | |
所得稅 | 58 | | | (14) | | | 44 | |
總流動負債 | 4,861 | | | 42 | | | 4,903 | |
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股東權益: | | | | | |
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累計權益 | 6,268 | | | (42) | | | 6,226 | |
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總股東權益 | 4,082 | | | (42) | | | 4,040 | |
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| 2024年2月3日 |
| As Reported | | 調整 | | 更正後 |
| (百萬) |
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流動負債: | | | | | |
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應付賬款及應計負債 | $ | 2,434 | | | $ | 137 | | | $ | 2,571 | |
所得稅 | 83 | | | (35) | | | 48 | |
總流動負債 | 4,430 | | | 102 | | | 4,532 | |
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股東權益: | | | | | |
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累積權益 | 6,190 | | | (102) | | | 6,088 | |
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股東總權益 | 4,137 | | | (102) | | | 4,035 | |
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