EX 5-27 Segment revenue horizontal and vertical analyses

The comparative regional segment revenues for McDonald’s Corporation is as follows:

2009

2008

(in millions)

(in millions)

United States

$ 7,943.8

$ 8,078.3

Europe

9,273.8

9,922.9

APMEA*

4,337.0

4,230.8

Other Countries & Corporate

1,190.1

1,290.4

Total revenues

$22,744.7

$23,522.4

*APMEA = Asia/Pacific, Middle East, Africa

a. Provide a horizontal analysis of the regional segment revenues using 2008 as the base year. Round whole percents to one digit.

b. Provide a vertical analysis of the regional segment revenues for both years. Round whole percents to one digit.

c. What conclusions can be drawn from your analyses?