Disclosure Analysis Paper .

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Disclosure Analysis Paper

Louis J Morelus

ACC 422

Ira Frashier

April 7, 2008

Disclosure Analysis Paper

Publix and Winn Dixie are the main supermarkets in Florida, Publix has other competitors but do not have to worry about them most of them are not big as Publix and Winn Dixie; some of the other supermarkets are not as much competition, because the smaller supermarkets do not have additional supermarkets out of Florida, some of them are not expanding pass the city that they are located in. Publix supermarket has stores located in Florida, South Carolina, Alabama, Georgia and Tennessee mainly in Florida.


Publix sell grocery, dairy product, deli, bakery, meat, seafood, house wares, baby products, and beauty care items. Most Publix supermarkets have a floral department as well as pharmacy departments. Publix sells their own private label items which are produced in Publix and are much cheaper dairy, bakery and deli manufacturing facilities or are manufactured by outside suppliers for Publix.

Publix Operations

Publix had 892 supermarkets in 2007, at the end of the year Publix had built an additional 44 more supermarkets, but closed down 10 and renovated 97. Here is a break down of the 44 additional supermarkets, 24 supermarkets under construction in Florida 24, Alabama five, Georgia four and South Carolina one. In 2007, Publix had supermarkets located in Florida, Georgia, South Carolina, Alabama and Tennessee, with the majority of them in Florida.

Cash and Cash Equivalents

The definition for cash is that cash is a company most liquidated asset and are generally called current asset. The definition for cash equivalent is cash equivalents are investments (short term) and liquid (high) investments are either ready to converted or near their maturity that they have a risk in minor changes in the...