Colm and Cri Md&a Section Comparison and Analysis

In: Business and Management

Submitted By hu2260172
Words 1815
Pages 8
Hu Shen
ACCT301A TuTh2:30-3:45
Writing Assignment
Professor: Hung-Yuan Lu
12/20/2014
COLM and CRI MD&A section Comparison and Analysis
Background
COLM is Symbol of Columbia Sportswear Company in New York Stock Exchange (NYSE). It is a United States company that manufactures and distributes outerwear and sportswear would-wide. It was founded in 1938 by Paul Lamfrom. The company is headquartered in Cedar Mill, Oregon, an unincorporated part of Washington County, Oregon, in the Portland metropolitan area near Beaverton. Columbia Sportswear also produces footwear, headgear, camping equipment, skiwear, and outerwear accessories.

CRI is Symbol of Carter's, Inc.in NYSE. They are the largest branded marketer in the U.S. of apparel exclusively for babies and young children. It was founded in 1865 by William Carter. Previously, the company also made underwear for adults. Carters acquired competitor OshKosh B'Gosh in 2005.

Both of the two companies are Manufacture Company for clothes and footwear. The difference is CRI is more focus on the children market and the COLM is more focus on the audit market. Another difference is COLM is would–wide company there market include Asian, Europe and Canada. CRI is more like a National company. Their markets more focus on U.S.

A comparison of the two MD&As

MD&A Items comparison | Columbia | | Carter's | | Items | Pages | Items | Pages | Business | 2 | Business | 1 | Results of Operations | 7 | Result of Operations | 7 | Liquidity and Capital Resources | 1 | Financial Condition, Capital Resources, and Liquidity | 1 | Quantitative and Qualitative Disclosures About Market Risk | 1 | Effects of Inflation and Deflation | 1 | Critical Accounting Policies and Estimates | 1 | Seasonality | 1 | | | Critical Accounting Policies and Estimates | 2 | | | Forward-Looking Statements | 1 |…...

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