McDonald
MCD
#73
Rank
$230.64 B
Marketcap
$323.21
Share price
-0.85%
Change (1 day)
5.98%
Change (1 year)

McDonaldโ€™s Corporation is an American operator and franchisor of fast food restaurants represented worldwide and the biggest fast food company in the world.

McDonald - 10-Q quarterly report FY


Text size:
1

FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



/X/ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934


For the quarterly period ended June 30, 1996

OR

/ / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the transition period from to
Commission file number 1-5231 ---------- ----------
------

McDONALD'S CORPORATION
-----------------------------------------------------
(Exact name of registrant as specified in its charter)

DELAWARE 36-2361282
------------------------------- -------------------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

McDonald's Plaza, Oak Brook, Illinois 60521
---------------------------------------- ----------
(Address of principal executive offices) (Zip Code)

(Registrant's telephone number, including area code) (630) 575-3000

--------------------------------------------------------------
Former name, former address and former fiscal year, if changed
since last report.)

Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90
days. Yes X No
--- ---

699,451,640
---------------------------------
(Number of shares of common stock
outstanding as of June 30, 1996)
2


McDONALD'S CORPORATION
----------------------

INDEX
-----


Page Reference
Part I. Financial Information

Item 1 - Financial Statements

Condensed consolidated balance sheet,
June 30, 1996 (unaudited) and
December 31, 1995 3

Condensed consolidated statement of
income (unaudited), six months and
second quarters ended June 30, 1996
and 1995 4

Condensed consolidated statement of
cash flows (unaudited), six months and
second quarters ended June 30, 1996
and 1995 5

Financial comments (unaudited) 6

Item 2 - Management's Discussion and
Analysis of Financial Condition
and Results of Operations 7

Part II. Other Information

Item 4 - Submission of Matters to a Vote
of Security Holders 16

Item 6 - Exhibits and Reports on Form 8-K 16

(a) Exhibits
The exhibits listed in the
accompanying Exhibit Index are
filed as part of this report 16

(b) Reports on Form 8-K 20

Signature 21
3

PART I. FINANCIAL INFORMATION
------------------------------

Item 1. Financial Statements
-----------------------------
<TABLE>
CONDENSED CONSOLIDATED BALANCE SHEET
<CAPTION>
(unaudited)
Dollars in millions June 30, 1996 December 31, 1995
---------------------------------------------------------------------------
<S> <C> <C>
ASSETS
CURRENT ASSETS
Cash and equivalents $ 345.7 $ 334.8
Accounts receivable 415.2 377.3
Notes receivable 38.6 36.3
Inventories, at cost, not in excess
of market 55.5 58.0
Prepaid expenses and other current
assets 166.9 149.4
---------------------------------------------------------------------------
TOTAL CURRENT ASSETS 1,021.9 955.8
---------------------------------------------------------------------------
OTHER ASSETS AND DEFERRED CHARGES 1,082.2 1,112.7
---------------------------------------------------------------------------
PROPERTY AND EQUIPMENT
Property and equipment, at cost 17,855.3 17,137.6
Accumulated depreciation and
amortization (4,530.3) (4,326.3)
---------------------------------------------------------------------------
NET PROPERTY AND EQUIPMENT 13,325.0 12,811.3
---------------------------------------------------------------------------
INTANGIBLE ASSETS-NET 592.3 534.8
---------------------------------------------------------------------------
TOTAL ASSETS $16,021.4 $15,414.6
===========================================================================
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES
Notes payable $ 654.5 $ 413.0
Accounts payable 447.9 564.3
Income taxes 103.1 55.4
Other taxes 135.1 127.1
Accrued interest 84.0 117.4
Other accrued liabilities 323.6 352.5
Current maturities of long-term debt 115.6 165.2
---------------------------------------------------------------------------
TOTAL CURRENT LIABILITIES 1,863.8 1,794.9
---------------------------------------------------------------------------
LONG-TERM DEBT 4,273.8 4,257.8
OTHER LONG-TERM LIABILITIES AND
MINORITY INTERESTS 680.0 664.7
DEFERRED INCOME TAXES 884.7 835.9
SHAREHOLDERS' EQUITY
Preferred stock, no par value;
authorized - 165.0 million shares;
issued - 7.2 thousand 358.0 358.0
Common stock, 1996-$.01 par;
1995-no par value; authorized,
1996-3.5 billion shares;
1995-1.25 billion shares;
issued-830.3 million 8.3 92.3
Additional paid-in capital 545.3 387.4
Guarantee of ESOP notes (213.8) (214.2)
Retained earnings 10,440.5 9,831.3
Foreign currency translation
adjustment (128.2) (87.1)
---------------------------------------------------------------------------
11,010.1 10,367.7
---------------------------------------------------------------------------
Common stock in treasury, at cost;
130.9 and 130.6 million shares (2,691.0) (2,506.4)
---------------------------------------------------------------------------
TOTAL SHAREHOLDERS' EQUITY 8,319.1 7,861.3
---------------------------------------------------------------------------
TOTAL LIABILITIES AND SHAREHOLDERS'
EQUITY $16,021.4 $15,414.6
===========================================================================

See accompanying Financial comments.
/TABLE
4
<TABLE>
CONDENSED CONSOLIDATED STATEMENT OF INCOME (UNAUDITED)

<CAPTION>
Dollars in millions, except Six Months Ended Quarters Ended
per common share data June 30 June 30
1996 1995 1996 1995
------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
REVENUES
Sales by Company-operated
restaurants $3,599.6 $3,239.4 $1,885.8 $1,727.8
Revenues from franchised
restaurants 1,491.5 1,389.5 779.3 739.8
------------------------------------------------------------------------------
TOTAL REVENUES 5,091.1 4,628.9 2,665.1 2,467.6
------------------------------------------------------------------------------
OPERATING COSTS AND EXPENSES
Company-operated restaurants 2,942.4 2,622.9 1,523.1 1,389.7
Franchised restaurants-
occupancy expenses 277.9 246.0 140.7 127.8
General, administrative and
selling expenses 637.5 580.8 326.3 305.4
Other operating (income)
expense-net (41.3) (53.9) (37.1) (41.7)
------------------------------------------------------------------------------
TOTAL OPERATING COSTS
AND EXPENSES 3,816.5 3,395.8 1,953.0 1,781.2
------------------------------------------------------------------------------
OPERATING INCOME 1,274.6 1,233.1 712.1 686.4
------------------------------------------------------------------------------
Interest expense 167.6 166.4 82.8 85.4
Nonoperating income
(expense)-net (29.4) (46.7) (3.8) (16.1)
------------------------------------------------------------------------------
INCOME BEFORE PROVISION FOR
INCOME TAXES 1,077.6 1,020.0 625.5 584.9
------------------------------------------------------------------------------
Provision for income taxes 355.6 359.6 205.1 205.2
------------------------------------------------------------------------------
NET INCOME $ 722.0 $ 660.4 $ 420.4 $ 379.7
==============================================================================
NET INCOME PER COMMON
SHARE $ 1.01 $ .90 $ .59 $ .52
------------------------------------------------------------------------------
DIVIDENDS PER COMMON SHARE $ .1425 $ .1275 $ .0750 $ .0675
------------------------------------------------------------------------------
Weighted average common shares
outstanding 699.8 700.2 699.1 700.1
------------------------------------------------------------------------------
See accompanying Financial comments.
/TABLE
5
<TABLE>
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED)


<CAPTION>
Six Months Ended Quarter Ended
June 30 June 30
Dollars in millions 1996 1995 1996 1995
-------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
OPERATING ACTIVITIES
Net income $ 722.0 $660.4 $420.4 $379.7
Adjustments to reconcile to cash
provided by operations
Depreciation and amortization 371.6 345.9 185.0 177.1
Changes in operating working
capital items (94.0) (80.7) (68.0) (8.4)
Other 21.2 16.7 9.1 (11.9)
-------------------------------------------------------------------------------
CASH PROVIDED BY OPERATIONS 1,020.8 942.3 546.5 536.5
-------------------------------------------------------------------------------
INVESTING ACTIVITIES
Property and equipment expenditures (984.5) (792.9) (517.4) (445.2)
Purchases and sales of restaurant
businesses and sales of other property 17.4 20.2 12.8 12.1
Other (86.7) (84.5) (55.0) (76.4)
-------------------------------------------------------------------------------
CASH USED FOR INVESTING ACTIVITIES (1,053.8) (857.2) (559.6) (509.5)
-------------------------------------------------------------------------------
FINANCING ACTIVITIES
Notes payable and long-term
financing issuances and repayments 312.8 226.8 140.9 216.7
Treasury stock purchases (239.5) (89.1) (99.5) (82.2)
Common and preferred stock dividends (112.0) (114.4) (58.5) (59.8)
Other 82.6 30.7 46.4 19.1
-------------------------------------------------------------------------------
CASH PROVIDED BY FINANCING
ACTIVITIES 43.9 54.0 29.3 93.8
-------------------------------------------------------------------------------
CASH AND EQUIVALENTS INCREASE 10.9 139.1 16.2 120.8
-------------------------------------------------------------------------------
Cash and equivalents at beginning of
period 334.8 179.9 329.5 198.2
-------------------------------------------------------------------------------
CASH AND EQUIVALENTS AT END OF PERIOD $345.7 $319.0 $345.7 $319.0
===============================================================================
See accompanying Financial comments.
/TABLE
6
FINANCIAL COMMENTS (UNAUDITED)

BASIS OF PRESENTATION
The accompanying condensed consolidated financial statements should be
read in conjunction with the consolidated financial statements in the
Company's 1995 Annual Report to Shareholders. In the opinion of the
Company, all adjustments (consisting of normal recurring accruals)
necessary for a fair presentation have been included.
The results of operations of restaurant businesses purchased and
sold were not material to the condensed consolidated financial
statements for periods prior to purchase and sale.

NET INCOME PER COMMON SHARE
Net income per common share was computed using net income, reduced by
preferred stock cash dividends (net of tax) of $13.8 and $23.8 million
for the first six months of 1996 and 1995, and $6.9 and $11.9 million
for the second quarters of 1996 and 1995, respectively. In addition,
net income per common share for both 1995 periods was reduced by $3.9
million for the one-time effect of the exchange of preferred stock for
debt completed in June 1995. Adjusted net income was divided by the
weighted average shares of common stock outstanding: 699.8 and 700.2
million for the six months ended June 30, 1996 and 1995, and 699.1 and
700.1 million for the second quarters of 1996 and 1995, respectively.
During 1995, shares of Series B and C Preferred Stock were converted
into 8.7 million common shares. Including the effect of potentially
dilutive securities, fully diluted earnings per common share amounts
were $0.98 and $0.88 for the six months ended June 30, 1996 and 1995,
and $0.58 and $0.51 for the second quarters of 1996 and 1995,
respectively.

CAPITAL STOCK
In May 1996, the shareholders of the Company approved an increase in
the total number of authorized shares of Common Stock from 1.25
billion shares with no par value to 3.5 billion shares with $.01 par
value. The change in par value did not affect any of the existing
rights of shareholders and has been recorded as an adjustment to
additional paid-in capital and common stock.

NEW ACCOUNTING STANDARD - ASSET IMPAIRMENT
The Company adopted Statement of Financial Accounting Standard No.
121, Accounting for the Impairment of Long-Lived Assets and for Long-
Lived Assets to be Disposed of, in the first quarter 1996. This
statement requires impairment losses be recognized for long-lived
assets, whether these assets are held for disposal or continue to be
used in operations, when indicators of impairment are present and the
fair value of assets are estimated to be less than carrying amounts.
The fair value of assets was based on projected future cash flows. The
adoption of this standard resulted in a $16 million noncash pre-tax
charge in first quarter 1996 to other operating (income) expense,
equivalent to 2 cents per common share, related to restaurant sites in
Mexico.
7
Item 2. Management's Discussion And Analysis Of Financial Condition
--------------------------------------------------------------------
And Results Of Operations
-------------------------
<TABLE>
INCREASES (DECREASES) IN OPERATING RESULTS OVER 1995

<CAPTION>

Dollars in millions, except Six Months Second Quarter
per common share data Ended June 30 Ended June 30
-------------------------------------------------------------------------
<S> <C> <C> <C> <C>
SYSTEMWIDE SALES $928.6 6% $290.7 4%
-------------------------------------------------------------------------
REVENUES
Sales by Company-operated
restaurants $360.2 11% $158.0 9%
Revenues from franchised
restaurants 102.0 7 39.5 5
-------------------------------------------------------------------------
TOTAL REVENUES 462.2 10 197.5 8
-------------------------------------------------------------------------
OPERATING COSTS AND EXPENSES
Company-operated restaurants 319.5 12 133.4 10
Franchised restaurants-
occupancy costs 31.9 13 12.9 10
General, administrative
and selling expenses 56.7 10 20.9 7
Other operating (income)
expense-net 12.6 (23) 4.6 (11)
-------------------------------------------------------------------------
TOTAL OPERATING COSTS
AND EXPENSES 420.7 12 171.8 10
-------------------------------------------------------------------------
OPERATING INCOME 41.5 3 25.7 4
-------------------------------------------------------------------------
Interest expense 1.2 1 (2.6) (3)
Nonoperating income
(expense)-net 17.3 (37) 12.3 (76)
-------------------------------------------------------------------------
INCOME BEFORE PROVISION FOR
INCOME TAXES 57.6 6 40.6 7
-------------------------------------------------------------------------
Provision for income taxes (4.0) (1) (0.1) 0
-------------------------------------------------------------------------
NET INCOME $61.6 9% $40.7 11%
=========================================================================
NET INCOME PER COMMON
SHARE $ .11 12% $ .07 13%
-------------------------------------------------------------------------
/TABLE
8
CONSOLIDATED OPERATING RESULTS
Net income and net income per common share respectively increased 9
and 12% for the six months, and 11 and 13% for the quarter. Excluding
the noncash charge for the adoption of SFAS 121, net income and net
income per common share increased 11 and 14% for the six months,
respectively. In the first six months of 1996, the Company repurchased
about $240 million of its common stock.
Systemwide sales represent sales by Company-operated, franchised
and affiliated restaurants. Total revenues consist of sales by
Company-operated restaurants and fees from restaurants operated by
franchisees and affiliates. These fees are based upon a percent of
sales with specified minimum payments. The increases in sales and
revenues were due to worldwide expansion and for the six months,
positive comparable sales outside of the U.S., partially offset by
weaker foreign currencies.
----------------------------------------------------------------------
SYSTEMWIDE RESTAURANT ADDITIONS Six Months Ended Quarters Ended
June 30 June 30
1996 1995 1996 1995
----------------------------------------------------------------------
Traditional restaurants
U.S. 183 184 121 133
Outside of the U.S. 428 318 285 204
----------------------------------------------------------------------
Total traditional restaurant
additions 611 502 406 337
----------------------------------------------------------------------
Satellite restaurants
U.S. 130 239 63 130
Outside of the U.S. 142 93 98 64
----------------------------------------------------------------------
Total satellite restaurant 272 332 161 194
additions
----------------------------------------------------------------------
Systemwide restaurants
U.S. 313 423 184 263
Outside of the U.S. 570 411 383 268
----------------------------------------------------------------------
Systemwide restaurant
additions 883 834 567 531
----------------------------------------------------------------------
TRADITIONAL RESTAURANTS UNDER CONSTRUCTION At June 30
1996 1995
----------------------------------------------------------------------
U.S. 153 130
Outside of the U.S. 389 260
----------------------------------------------------------------------
Total traditional restaurants under construction 542 390
----------------------------------------------------------------------
9
Franchised margin dollars comprised about two-thirds of the
combined operating margins, the same as in the prior year. Franchised
margins as a percent of applicable revenues declined for both periods,
reflecting a higher proportion of leased sites which have financing
costs embedded in rent expense, contrasted with owned sites whose
financing costs are reflected in interest expense. While Company-
operated margins as a percent of sales decreased for both periods, the
decrease narrowed in the second quarter. For the six months, as a
percent of sales, food and paper costs were relatively flat, while
payroll costs and occupancy and other operating costs increased. For
the quarter, as a percent of sales, food and paper costs decreased,
while payroll and occupancy and other operating costs increased.
----------------------------------------------------------------------
CONSOLIDATED OPERATING MARGINS Six Months Ended Quarters Ended
June 30 June 30
1996 1995 1996 1995
----------------------------------------------------------------------
In millions of dollars
Company-operated $ 657.2 $ 616.5 $362.7 $338.1
Franchised 1,213.6 1,143.5 638.6 612.0
As a percent of sales/revenues
Company-operated 18.3 19.0 19.2 19.6
Franchised 81.4 82.3 81.9 82.7
----------------------------------------------------------------------
The increases in general, administrative and selling expenses were
primarily due to strategic global spending to support the Convenience,
Value and Execution Strategies.
The increases in consolidated operating income primarily reflected
higher combined operating margin dollars, partially offset by higher
general, administrative and selling expenses and lower other operating
income which reflected the $16 million noncash charge related to the
adoption of SFAS 121 in the first quarter of 1996.
Other operating (income) expense-net is composed of transactions
related to franchising and the foodservice business, the details of
which are shown below. The decreases in equity in earnings occurred
primarily because of nonrecurring income items recognized in both
periods of 1995 and a weaker Japanese Yen, partially offset with
stronger operating results from affiliates. The increases in other
expenses reflected the $16 million noncash charge related to the
adoption of SFAS 121 recorded in the first quarter 1996, and increased
provisions for property dispositions in the second quarter 1996.
------------------------------------------------------------------------
OTHER OPERATING (INCOME) Six Months Ended Quarters Ended
EXPENSE-NET June 30 June 30
In millions of dollars 1996 1995 1996 1995
------------------------------------------------------------------------
Gains on sales of restaurant
businesses $(42.3) $(28.4) $(33.3) $(16.5)
Equity in earnings of
unconsolidated affiliates (34.4) (47.7) (15.9) (28.5)
Other 35.4 22.2 12.1 3.3
------------------------------------------------------------------------
Other operating (income)
expense--net $(41.3) $(53.9) $(37.1) $(41.7)
========================================================================
10
The increase in interest expense for the six months was due to
higher debt levels, partially offset by lower average interest rates
and weaker foreign currencies. For the quarter, interest expense
decreased as higher debt levels were completely offset by lower
average interest rates and weaker foreign currencies.
Nonoperating income (expense) was impacted by lower losses
associated with the Company's investment in Discovery Zone common
stock, as the carrying value of this investment was reduced to zero in
the first quarter 1996. Nonoperating income (expense) also reflected
translation gains in 1996 compared to translation losses in 1995.
The effective income tax rate was 33.0 and 35.3% for the first six
months of 1996 and 1995, respectively, and 34.2% for the year 1995.
The 1996 decrease was primarily due to lower taxes related to foreign
operations. For the year, the Company expects the effective tax rate
to be in the range of 32.5 to 33.5%.

U.S. OPERATING RESULTS
Restaurant expansion was responsible for increasing U.S. sales as we
added 1,020 restaurants in the last 12 months. Comparable U.S. sales
were negative for both periods reflecting an extremely challenging
U.S. operating environment, difficult comparisons and severe weather.
The U.S. business continued its emphasis on value and customer
satisfaction in the form of Extra Value Meals, Happy Meals and the
three-tier value program as well as promotional games like Deluxe
Monopoly in June. In addition, the introduction of Arch Deluxe in May
benefited U.S. sales in the second quarter.

----------------------------------------------------------------------
U.S. OPERATING RESULTS Six Months Ended Quarters Ended
June 30 June 30
1996 1995 1996 1995
----------------------------------------------------------------------
Percent increase
Sales 3 8 3 9
Revenues 4 9 4 9
Operating income (1) 3 0 3
----------------------------------------------------------------------
As a percent of sales/revenues
Company-operated margins 16.8 17.6 18.3 18.7
Franchised margins 81.5 82.8 82.4 83.2
----------------------------------------------------------------------

U.S. operating income decreased slightly for the six months and
increased modestly, less than one percent, for the quarter. This
performance reflected a slight decline in Company-operated margin
dollars for the six months and a slight increase in Company-operated
margin dollars for the quarter, and for both periods, higher
franchised margin dollars, higher general, administrative and selling
expenses and higher other operating expenses.
The declines in Company-operated margins as a percent of sales for
both periods primarily resulted from higher payroll and occupancy and
other operating expenses, partially offset by lower food and paper
costs. The declines in franchised margins as a percent of revenues
were primarily due to increased rent expense reflecting a higher
proportion of leased sites resulting from accelerated expansion.
11
OPERATING RESULTS OUTSIDE OF THE U.S.
Expansion and higher year-to-date comparable sales were responsible
for sales increases outside of the U.S., offset in part by weaker
foreign currencies. The difference between the percentage increase in
sales and revenues for both periods is primarily due to the weakening
Japanese Yen that had a greater effect on sales versus revenues and
the higher growth rate in Company-operated versus franchised
restaurants. If exchange rates had remained at 1995 levels, sales
outside of the U.S. would have increased 15% and 12% for the six
months and quarter, respectively.

----------------------------------------------------------------------
OPERATING RESULTS OUTSIDE OF Six Months Ended Quarters Ended
THE U.S. June 30 June 30
1996 1995 1996 1995
----------------------------------------------------------------------
Percent increase
Sales (1) 10 34 5 37
Revenues (1) 15 34 11 35
Operating income (2) 8 41 7 44
----------------------------------------------------------------------
As a percent of sales/revenues
Company-operated margins 19.2 20.1 19.8 20.2
Franchised margins 81.1 81.5 81.2 82.0
----------------------------------------------------------------------

(1) Excluding the impact of weaker foreign currencies, sales and
revenues, respectively, increased 15 and 17% for the six months,
and 12 and 15% for the second quarter 1996.
(2) Excluding the impact of weaker foreign currencies and the $16
million noncash charge related to SFAS 121, adopted in the first
quarter 1996, operating income increased 13 and 11% for the six
months and the second quarter, respectively.

Of the fifteen largest international markets, the following had
strong sales and operating income for both periods of 1996: Australia,
Japan and Hong Kong in Asia/Pacific; England in Europe; and Brazil in
Latin America. Results in Mexico continued to be weak due to its
adverse economy and currency devaluation; however, we continue to
believe this market offers long-term potential and are encouraged by
indications that the economy and currency are becoming more stable.
Our business in Canada continued to be negatively impacted by the weak
economy.
The increases in operating income outside of the U.S. were driven
by higher combined operating margin dollars resulting from expansion
and positive year-to-date comparable sales, partially offset by weaker
foreign currencies, higher general, administrative and selling
expenses and for the six months, lower other operating income.
Excluding the impact of weaker foreign currencies and the $16 million
noncash charge for the adoption of the accounting standard for asset
impairment for restaurant sites in Mexico recorded in the first
quarter of 1996, operating income outside of the U.S. increased 13%
for the six months and 11% for the quarter.
12
While Company-operated margins as a percent of sales declined for
both periods, the decrease narrowed in the second quarter. For the six
months, all costs increased, while for the quarter, food and paper
costs were flat, payroll costs increased and occupancy and other
operating costs decreased. Brazil and Taiwan contributed the most to
the decline in Company-operated margins as a percent of sales due to
higher payroll costs in both markets and higher food and paper costs
in Taiwan. These higher costs reflected strategic pricing concessions
which resulted in strong comparable sales and substantial market share
gains. Margin trends in both markets are improving. While franchised
margins as a percent of revenues decreased for both periods, the
current levels are reflective of historical trends.

IMPACT OF FOREIGN CURRENCIES ON REPORTED RESULTS
While changing foreign currencies impact reported results, McDonald's
lessens short-term cash exposures by primarily purchasing goods and
services in local currencies, financing in local currencies and
hedging foreign-denominated cash flows.
The weakening of the Japanese Yen and Deutsche Mark were the
primary foreign currency changes impacting 1996 results. If exchange
rates had remained at 1995 levels, results would have been as follows:


--------------------------------------------------------------------------
FOREIGN CURRENCY IMPACT ON INTERNATIONAL RESULTS
--------------------------------------------------------------------------
Dollars in millions Six Months Ended June 30, 1996
--------------------------------------------------------------------------
Reported Adjusted Adjustment Reported Adjusted
--------------------------------------------------------------------------
Sales $7,239.9 $7,552.9 $(313.0) 10% 15%
Operating income 691.5 708.6 (17.1) 8 10
--------------------------------------------------------------------------
Quarter Ended June 30, 1996
--------------------------------------------------------------------------
Reported Adjusted Adjustment Reported Adjusted
--------------------------------------------------------------------------
Sales $3,653.2 $3,913.1 $(259.9) 5% 12%
Operating income 377.3 393.5 (16.2) 7 11
--------------------------------------------------------------------------
13

--------------------------------------------------------------------------
FOREIGN CURRENCY IMPACT ON WORLDWIDE RESULTS
--------------------------------------------------------------------------
Dollars in millions Six Months Ended June 30, 1996
--------------------------------------------------------------------------
Reported Adjusted Adjustment Reported Adjusted
--------------------------------------------------------------------------
Systemwide sales $15,241.5 $15,554.5 $(313.0) 6% 9%
Revenues 5,091.1 5,143.3 (52.2) 10 11
Operating income 1,274.6 1,291.7 (17.1) 3 5
Net income 722.0 726.1 (4.1) 9 10
--------------------------------------------------------------------------
Quarter Ended June 30, 1996
--------------------------------------------------------------------------
Reported Adjusted Adjustment Reported Adjusted
--------------------------------------------------------------------------
Systemwide sales $7,932.0 $8,191.9 $(259.9) 4% 7%
Revenues 2,665.1 2,715.8 (50.7) 8 10
Operating income 712.1 728.3 (16.2) 4 6
Net income 420.4 424.4 (4.0) 11 12
--------------------------------------------------------------------------

FINANCIAL POSITION
Cash provided by operations for the six months increased 8%. Together
with other sources of cash such as borrowings, cash provided by
operations was used primarily for capital expenditures, debt
repayments, share repurchases and dividends. In connection with
accelerated expansion, capital expenditures increased 24% in the first
six months (13% in the U.S. and 33% outside of the U.S.).
14
<TABLE>
SIX MONTHS AND SECOND QUARTER 1996 HIGHLIGHTS


<CAPTION>
OPERATING RESULTS
--------------------------------------------------------------------------
Dollars in millions, except Six Months Ended Quarters Ended
per common share data June 30 June 30
1996 1995 1996 1995
--------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Systemwide sales $15,241.5 $14,312.9 $7,932.0 $7,641.3
--------------------------------------------------------------------------
U.S. sales 8,001.6 7,750.9 4,278.8 4,146.3
Operated by franchisees 6,190.1 6,093.6 3,305.4 3,257.6
Operated by the Company 1,381.5 1,333.6 741.5 711.3
Operated by affiliates 430.0 323.7 231.9 177.4
--------------------------------------------------------------------------
Sales outside of the U.S. 7,239.9 6,562.0 3,653.2 3,495.0
Operated by franchisees 3,435.2 3,111.8 1,748.9 1,661.8
Operated by the Company 2,218.1 1,905.8 1,144.3 1,016.5
Operated by affiliates 1,586.6 1,544.4 760.0 816.7
--------------------------------------------------------------------------
Total Revenues 5,091.1 4,628.9 2,665.1 2,467.6
U.S. 2,264.0 2,174.5 1,211.0 1,160.6
Outside of the U.S. 2,827.1 2,454.4 1,454.1 1,307.0
--------------------------------------------------------------------------
Operating Income* 1,274.6 1,233.1 712.1 686.4
U.S. 605.2 614.2 346.0 344.8
Outside of the U.S.* 691.5 641.3 377.3 353.2
Corporate G&A (22.1) (22.4) (11.2) (11.6)
--------------------------------------------------------------------------
Income before provision for
income taxes* 1,077.6 1,020.0 625.5 584.9
Net income* 722.0 660.4 420.4 379.7
Net income per common share* 1.01 .90 .59 .52
--------------------------------------------------------------------------
Cash provided by operations 1,020.8 942.3 546.5 536.5
--------------------------------------------------------------------------
Total assets 16,021.4 14,657.5
Total shareholders' equity 8,319.1 7,319.1
--------------------------------------------------------------------------

* Including the $16 million noncash charge related to the adoption
of SFAS 121.

/TABLE
15
<TABLE>
RESTAURANTS

<CAPTION>

-------------------------------------------------------------------------
At June 30, 1996 1995
-------------------------------------------------------------------------
<S> <C> <C>
Systemwide restaurants 19,263 16,784
-------------------------------------------------------------------------
Traditional U.S. restaurants 10,524 9,928
Operated by franchisees 8,282 7,902
Operated by the Company 1,643 1,598
Operated by affiliates 599 428
-------------------------------------------------------------------------
Traditional Restaurants outside of the U.S. 6,896 5,779
Operated by franchisees 3,251 2,770
Operated by the Company 2,061 1,642
Operated by affiliates 1,584 1,367
-------------------------------------------------------------------------
Satellite restaurants 1,843 1,077
U.S. 1,157 733
Outside U.S. 686 344
-------------------------------------------------------------------------

/TABLE
16

PART II


Item 4. Submission of Matters to a Vote of Security Holders
------------------------------------------------------------

(a) The Annual Meeting of Shareholders was held on May 23, 1996.

(b) Not Applicable.

(c) At the Annual Meeting, the shareholders:

(i) Voted to elect five directors to serve until the 1999
Annual Meeting of Shareholders. Each nominee was elected
by a vote of the Shareholders as follows:

Director For Withheld
-------- --- --------

Hall Adams, Jr. 599,242,413 6,743,020
Robert M. Beavers, Jr. 599,014,921 6,970,512
Gordon C. Gray 599,251,652 6,733,781
Terry L. Savage 599,306,389 6,679,044
Fred L. Turner 598,927,967 7,057,466

(ii) Voted upon the amendment to the Company's Restated
Certificate of Incorporation, which was approved by a vote
of shareholders as follows:

FOR: 492,392,655
AGAINST: 110,520,794
ABSTAIN: 3,057,304


Item 6. Exhibits and Reports on Form 8-K
-----------------------------------------

(a) - Exhibits
--------------

Exhibit Number Description
-------------- -----------

(3) Restated Certificate of Incorporation, dated May 23, 1996,
filed herewith; By-Laws dated November 15, 1994,
incorporated herein by reference from Exhibit 3 of Form 10-K
for the year ended December 31, 1994.

(4) Instruments defining the rights of security holders,
including indentures (A):

(a) Debt Securities. Indenture dated as of March 1, 1987
incorporated herein by reference from Exhibit 4(a) of
Form S-3 Registration Statement, SEC file no. 33-12364.
17
Exhibit Number Description
-------------- -----------

(i) Supplemental Indenture No. 5 incorporated herein
by reference from Exhibit (4) of Form 8-K dated
January 23, 1989.

(ii) Medium-Term Notes, Series B, due from nine
months to 30 years from Date of Issue.
Supplemental Indenture No. 12 incorporated
herein by reference from Exhibit (4) of Form 8-K
dated August 18, 1989 and Forms of Medium-Term
Notes, Series B, incorporated herein by
reference from Exhibit (4)(b) of Form 8-K dated
September 14, 1989.

(iii) Medium-Term Notes, Series C, due from nine
months to 30 years from Date of Issue. Form of
Supplemental Indenture No. 15 incorporated
herein by reference from Exhibit 4(b) of
Form S-3 Registration Statement, SEC file
no. 33-34762 dated May 14, 1990.

(iv) Medium-Term Notes, Series C, due from nine
months (U.S. Issue)/184 days (Euro Issue) to 30
years from Date of Issue. Amended and restated
Supplemental Indenture No. 16 incorporated
herein by reference from Exhibit (4) of Form
10-Q for the period ended March 31, 1991.

(v) 8-7/8% Debentures due 2011. Supplemental
Indenture No. 17 incorporated herein by
reference from Exhibit (4) of Form 8-K dated
April 22, 1991.

(vi) Medium-Term Notes, Series D, due from nine
months (U.S. Issue)/184 days (Euro Issue) to 60
years from Date of Issue. Supplemental
Indenture No. 18 incorporated herein by
reference from Exhibit 4(b) of Form S-3
Registration Statement, SEC file no. 33-42642
dated September 10, 1991.

(vii) 7-3/8% Notes due July 15, 2002. Form of
Supplemental Indenture No. 19 incorporated
herein by reference from Exhibit (4) of Form 8-K
dated July 10, 1992.

(viii)6-3/4% Notes due February 15, 2003. Form of
Supplemental Indenture No. 20 incorporated
herein by reference from Exhibit (4) of Form 8-K
dated March 1, 1993.

(ix) 7-3/8% Debentures due July 15, 2033. Form of
Supplemental Indenture No. 21 incorporated
herein by reference from Exhibit (4)(a) of Form
8-K dated July 15, 1993.
18
Exhibit Number Description
-------------- -----------

(x) Medium-Term Notes, Series E, due from nine
months to 60 years from date of issue. Form of
Supplemental Indenture No. 22, incorporated
herein by reference from Exhibit (4) of Form
10-Q for the period ended June 30, 1995.

(xi) 6-5/8% Notes due September 1, 2005. Form of
Supplemental Indenture No. 23 incorporated
herein by reference from Exhibit 4(a) of Form
8-K dated September 5, 1995.

(xii) 7.05% Debentures due 2025. Form of Supplemental
Indenture No. 24 incorporated herein by
reference from Exhibit (4)(a) of Form 8-K dated
November 13, 1995.

(b) Form of Deposit Agreement dated as of November 25, 1992
by and between McDonald's Corporation, First Chicago
Trust Company of New York, as Depositary, and the
Holders from time to time of the Depositary Receipts.

(c) Rights Agreement dated as of December 13, 1988 between
McDonald's Corporation and The First National Bank of
Chicago, incorporated herein by reference from
Exhibit 1 of Form 8-K dated December 23, 1988.

(i) Amendment No. 1 to Rights Agreement incorporated
herein by reference from Exhibit 1 of Form 8-K
dated May 25, 1989.

(ii) Amendment No. 2 to Rights Agreement incorporated
herein by reference from Exhibit 1 of Form 8-K
dated July 25, 1990.

(d) Indenture and Supplemental Indenture No. 1 dated as of
September 8, 1989, between McDonald's Matching and
Deferred Stock Ownership Trust, McDonald's Corporation
and Pittsburgh National Bank in connection with SEC
Registration Statement Nos. 33-28684 and 33-28684-01,
incorporated herein by reference from Exhibit (4)(a) of
Form 8-K dated September 14, 1989.

(e) Form of Supplemental Indenture No. 2 dated as of
April 1, 1991, supplemental to the Indenture between
McDonald's Matching and Deferred Stock Ownership Trust,
McDonald's Corporation and Pittsburgh National Bank in
connection with SEC Registration Statement Nos.
33-28684 and 33-28684-01, incorporated herein by
reference from Exhibit (4)(c) of Form 8-K dated
March 22, 1991.
19
Exhibit Number Description
-------------- -----------

(f) 8.35% Subordinated Deferrable Interest Debentures due
2025. Indenture incorporated herein by reference from
Exhibit 99.1 of Schedule 13E-4/A Amendment No. 2 dated
July 14, 1995.

(10) Material Contracts

(a) Directors' Stock Plan, as amended and restated,
incorporated herein by reference from Form 10-K for the
year ended December 31, 1994.*

(b) Profit Sharing Program, as amended and restated,
incorporated herein by reference from Form 10-K for the
year ended December 31, 1995.*

(c) McDonald's Supplemental Employee Benefit Equalization
Plan, McDonald's Profit Sharing Program Equalization Plan
and McDonald's 1989 Equalization Plan, as amended and
restated, incorporated herein by reference from Form 10-K
for the year ended December 31, 1995.*

(d) 1975 Stock Ownership Option Plan, as amended and
restated, incorporated herein by reference from Exhibit
10(d) of Form 10-Q for the period ended March 31, 1996.*

(e) 1992 Stock Ownership Incentive Plan, incorporated
herein by reference from Exhibit B on pages 29-41 of
McDonald's 1995 Proxy Statement and Notice of 1995
Annual Meeting of Shareholders dated April 12, 1995.*

(f) McDonald's Corporation Deferred Incentive Plan,
incorporated herein by reference from Form 10-K for the
year ended December 31, 1994.*

(i) Amendment No. 1 to McDonald's Corporation Deferred
Incentive Plan incorporated herein by reference
from Exhibit 10(f) of Form 10-Q for the period
ended March 31, 1996.

(g) Non-Employee Director Stock Option Plan, incorporated
by reference from Exhibit A on pages 25-28 of
McDonald's 1995 Proxy Statement and Notice of 1995
Annual Meeting of Shareholders dated April 12, 1995.*

(11) Statement re: Computation of per share earnings.

(12) Statement re: Computation of ratios.

(27) Financial Data Schedule

--------------------
* Denotes compensatory plan.
20

(A) Other instruments defining the rights of holders of long-term
debt of the registrant and all of its subsidiaries for which
consolidated financial statements are required to be filed and
which are not required to be registered with the Securities and
Exchange Commission, are not included herein as the securities
authorized under these instruments, individually, do not exceed
10% of the total assets of the registrant and its subsidiaries on
a consolidated basis. An agreement to furnish a copy of any such
instruments to the Securities and Exchange Commission upon
request has been filed with the Commission.

(b) Reports on Form 8-K

The following reports on Form 8-K were filed for the last quarter
covered by this report, and subsequently up to August 12, 1996.

Financial Statements
Date of Report Item Number Required to be Filed
-------------- ----------- --------------------
07/18/96 Item 7 No
21








Signature
-----------



Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.

McDONALD'S CORPORATION
(Registrant)







By /s/ Jack M. Greenberg
-----------------
(Signature)

Jack M. Greenberg
Vice Chairman,
Chief Financial Officer




August 12, 1996
-----------------
(Date)