For the 3Q of fiscal year 2023 (August to October), the company's sales revenue increased by 8.7% compared to the same period last year, reaching 152.81 billion dollars. Excluding the settlement-related expenses for lawsuits of 3.325 billion dollars, the non-GAAP adjusted EPS was 1.50 dollars (compared to 4.57 dollars in the same period last year). Both the sales revenue and adjusted EPS exceeded market expectations. The sales revenue of Walmart's US stores also exceeded market expectations with an 8.2% increase. The growth was driven by strong food sales and a 16% increase in e-commerce. The average shopping frequency at existing stores increased by 2.1% and the average unit price increased by 6.0%, contributing to the revenue growth. In addition, the sales revenue of the membership-based Sam's Club stores increased by 10.0% and Sam's Club membership fee income increased by 8.9%. On the profit side, despite the strong performance of low-margin food products, the operating profit margin decreased to 1.8% due to price promotions (compared to 4.1% in the same period last year). On the other hand, inventory clearance progressed through expanded price reductions, resulting in a 4% increase in adjusted operating profit (6 billion dollars).
Based on the strong performance in the 3Q, the company has raised its full-year performance forecast for fiscal year 2023. Considering the headwind of 4.1 billion dollars in foreign exchange, the sales revenue for fiscal year 2023 is expected to increase by 5.5% compared to the previous year, up from the previous forecast of 4.5%. The full-year adjusted EPS forecast has been revised upward from a 9-11% decrease compared to the previous year to a 6-7% decrease. The sales revenue of Walmart's US stores has been raised from a 4.0% increase to a 5.5% increase. The company has also announced a share buyback plan amounting to 20 billion dollars.

Meta Platforms, a leading social media and metaverse company (NASDAQ: META), announced its fourth quarter earnings after the market close. The highlights of the earnings are as follows:
- Meta Platforms reported fourth quarter revenue of $32.1 billion, a 4% decrease compared to the same period last year.
- Meta Platforms' fourth quarter earnings per share were $1.76, below the street estimate of $2.22.
- Facebook's daily active users (DAU) - DAU averaged 2 billion in December 2022, a 4% increase compared to the previous year.
- Facebook's monthly active users (MAU) - MAU reached 2.96 billion as of December 31, 2022, a 2% increase compared to the previous year.
● Koss Corp and expenses - The total koss corp and expenses for the fourth quarter of 2022 was 25.77 billion dollars, and for the full year, it was 87.66 billion dollars, representing an increase of 22% and 23% respectively compared to the previous year.
1. Are you satisfied with this financial report?
2. What opinions and analysis do you have about this company?

Revenue from the S&P 500 in Q22 is expected to be 447.1 billion dollars (down 2.2% from the same period last year, down 3.6% from the previous quarter), and revenue is expected to be 3 trillion69.7 billion dollars (up 4.1% from the same period, down 0.7% from the previous quarter) based on IBES data. Facing a tough macro environment, there is a possibility that this year's financial season will end unexpectedly, but that hurdle may be low. In other words, there is a possibility that it will be easier for S&P 500 star companies to exceed lowered expectations if the year progresses.
Leading companies such as Apple, Alphabet, and Amazon have just announced their latest financial results. In the case of Apple, quarterly earnings were 117.2 billion dollars, down 5% from the same period last year, and quarterly diluted EPS was 1.88 dollars. Alphabet recorded growth of just 1% in the fourth quarter of 2022. Amazon surpassed fourth-quarter earnings, but provided light guidance.
It is very important to look at the financial results of major companies, which may affect the confidence of many investors and the overall performance of the market. Furthermore, future financial results reports will provide valuable information and may create transaction opportunities...

Apple has announced financial results for the first quarter of fiscal 2023 (ending December 31). Financial highlights are as follows.
▶️ Revenue for the first quarter of the fiscal year was $117.2 billion, the company announced on Thursday. Wall Street's forecast is about 121.1 billion dollars.
▶️ Earnings per share were 1.88 dollars, which was comparable to the expected average of 1.94 dollars.
▶️ Amid a tough macroeconomic environment and drastic supply constraints, iPhone sales fell about 8% to 65.78 billion dollars.
▶️ Sales in the rapidly growing service sector increased from 19.52 billion dollars to 20.77 billion dollars.
▶️ Sales in Apple's wearables, home, and accessories division declined from 14.7 billion dollars in the same period last year to 13.48 billion dollars, but iPad sales increased from 7.25 billion dollars to 9.4 billion dollars.
- Are you satisfied with the current financial results?
- 2. What do you think about this company and how do you analyze it?

In the company's 3Q (July-September) financial results for the fiscal year ending 2022/12, sales fell 6% from the same period last year to 22.64 billion dollars, and adjusted diluted EPS increased 40% to 1.78 dollars, which greatly exceeded market expectations (1.39 dollars). In terms of sales, sales of the novel coronavirus vaccine fell 66% from the same period to 4.4 billion dollars. In addition to delays in delivery of COVID-related products to developed countries resonated, exchange headwinds (about 1 billion dollars) etc. were factors in the decline in sales. Meanwhile, the oral remedy “Paxlovid” for the novel coronavirus vaccine approved at the end of last year was 7.5 billion dollars. Sales excluding COVID-related products only increased 2% from the same period. In terms of profit and loss, the ratio of cost of sales to sales was 26.7%, a decrease of 14.5 percentage points compared to the same period last year. This was due to favorable changes in the sales structure, such as a drastic increase in sales of “Paxlovid” and a decrease in sales of “COMIRNATY.” Research and development expenses only increased slightly, but in addition to cost increases for “Paxlovid” and “COMIRNATY,” net profit only increased 6% due to an increase in provisions for US health insurance reform costs, the elimination of deferred tax refunds, etc.
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