McDonald
MCD
#71
Rank
$232.61 B
Marketcap
$325.97
Share price
0.11%
Change (1 day)
7.51%
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, 1997

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 60523
---------------------------------------- ----------
(Address of principal executive offices) (Zip Code)

(Registrant's telephone number, including area code) (630) 623-3000

--------------------------------------------------------------
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
--- ---

688,016,711
---------------------------------
(Number of shares of common stock
outstanding as of June 30, 1997)
2


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

INDEX
-----


Page Reference
Part I. Financial Information

Item 1 - Financial Statements

Condensed consolidated balance sheet,
June 30, 1997 (unaudited) and
December 31, 1996 3

Condensed consolidated statement of
income (unaudited), six months and
second quarters ended June 30, 1997 and
1996 4

Condensed consolidated statement of
cash flows (unaudited), six months and
second quarters ended June 30, 1997 and
1996 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 17

Item 6 - Exhibits and Reports on Form 8-K 17

(a) Exhibits
The exhibits listed in the
accompanying Exhibit Index are
filed as part of this report 17

(b) Reports on Form 8-K 21

Signature 22
3

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

Item 1. Financial Statements
-----------------------------
<TABLE>
CONDENSED CONSOLIDATED BALANCE SHEET
<CAPTION>
(unaudited)
In millions June 30, 1997 December 31, 1996
---------------------------------------------------------------------------
<S> <C> <C>
ASSETS
CURRENT ASSETS
Cash and equivalents $ 302.2 $ 329.9
Accounts receivable 454.2 467.1
Notes receivable 16.9 28.3
Inventories, at cost, not in excess
of market 61.6 69.6
Prepaid expenses and other current
assets 242.0 207.6
---------------------------------------------------------------------------
TOTAL CURRENT ASSETS 1,076.9 1,102.5
---------------------------------------------------------------------------
OTHER ASSETS AND DEFERRED CHARGES 1,267.2 1,184.4
---------------------------------------------------------------------------
PROPERTY AND EQUIPMENT
Property and equipment, at cost 19,359.2 19,133.9
Accumulated depreciation and
amortization (4,932.9) (4,781.8)
---------------------------------------------------------------------------
NET PROPERTY AND EQUIPMENT 14,426.3 14,352.1
---------------------------------------------------------------------------
INTANGIBLE ASSETS-NET 791.6 747.0
---------------------------------------------------------------------------
TOTAL ASSETS $17,562.0 $17,386.0
===========================================================================
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES
Notes payable $ 1,058.5 $ 597.8
Accounts payable 503.5 638.0
Income taxes 2.8 22.5
Other taxes 137.1 136.7
Accrued interest 101.3 121.7
Other accrued liabilities 623.3 523.1
Current maturities of long-term debt 51.3 95.5
---------------------------------------------------------------------------
TOTAL CURRENT LIABILITIES 2,477.8 2,135.3
---------------------------------------------------------------------------
LONG-TERM DEBT 4,632.8 4,830.1
OTHER LONG-TERM LIABILITIES AND
MINORITY INTERESTS 613.3 726.5
DEFERRED INCOME TAXES 1,002.1 975.9
COMMON EQUITY PUT OPTIONS 75.7
SHAREHOLDERS' EQUITY
Preferred stock, no par value;
authorized - 165.0 million shares;
issued - 7.2 thousand shares 358.0 358.0
Common stock, $.01 par; authorized -
3.5 billion shares; issued - 830.3
million shares 8.3 8.3
Additional paid-in capital 639.7 574.2
Guarantee of ESOP notes (193.2) (193.2)
Retained earnings 11,833.7 11,173.0
Foreign currency translation
adjustment (328.1) (175.1)
---------------------------------------------------------------------------
12,318.4 11,745.2
---------------------------------------------------------------------------
Common stock in treasury, at cost;
142.3 and 135.7 million shares (3,558.1) (3,027.0)
---------------------------------------------------------------------------
TOTAL SHAREHOLDERS' EQUITY 8,760.3 8,718.2
---------------------------------------------------------------------------
TOTAL LIABILITIES AND SHAREHOLDERS'
EQUITY $17,562.0 $17,386.0
===========================================================================

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

In millions, except Six Months Ended Quarters Ended
per common share data June 30 June 30
1997 1996 1997 1996
-------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
REVENUES
Sales by Company-operated
restaurants $3,867.3 $3,599.6 $2,014.1 $1,885.8
Revenues from franchised and
affiliated restaurants 1,582.9 1,491.5 818.5 779.3
-------------------------------------------------------------------------------
TOTAL REVENUES 5,450.2 5,091.1 2,832.6 2,665.1
-------------------------------------------------------------------------------
OPERATING COSTS AND EXPENSES
Company-operated restaurants 3,167.2 2,942.4 1,640.1 1,523.1
Franchised restaurants-
occupancy expenses 299.4 277.9 151.1 140.7
General, administrative and
selling expenses 681.2 637.5 347.2 326.3
Other operating (income)
expense-net (55.3) (41.3) (49.3) (37.1)
-------------------------------------------------------------------------------
TOTAL OPERATING COSTS
AND EXPENSES 4,092.5 3,816.5 2,089.1 1,953.0
-------------------------------------------------------------------------------
OPERATING INCOME 1,357.7 1,274.6 743.5 712.1
-------------------------------------------------------------------------------
Interest expense 176.2 167.6 86.2 82.8
Nonoperating (income)
expense-net 22.7 29.4 14.2 3.8
-------------------------------------------------------------------------------
INCOME BEFORE PROVISION FOR
INCOME TAXES 1,158.8 1,077.6 643.1 625.5
-------------------------------------------------------------------------------
Provision for income taxes 376.1 355.6 204.9 205.1
-------------------------------------------------------------------------------
NET INCOME $ 782.7 $ 722.0 $ 438.2 $ 420.4
===============================================================================
NET INCOME PER COMMON
SHARE $ 1.11 $ 1.01 $ .63 $ .59
-------------------------------------------------------------------------------
DIVIDENDS PER COMMON SHARE $ .1575 $ .1425 $ .0825 $ .0750
-------------------------------------------------------------------------------
WEIGHTED AVERAGE COMMON SHARES
OUTSTANDING 690.7 699.8 689.7 699.1
-------------------------------------------------------------------------------
See accompanying Financial comments.
/TABLE
5
<TABLE>
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED)


<CAPTION>
Six Months Ended Quarters Ended
June 30 June 30
In millions 1997 1996 1997 1996
-------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
OPERATING ACTIVITIES
Net income $ 782.7 $ 722.0 $ 438.2 $ 420.4
Adjustments to reconcile to cash
provided by operations
Depreciation and amortization 386.6 371.6 194.7 185.0
Changes in operating working
capital items (152.9) (94.0) (167.3) (68.0)
Other (40.6) 21.2 (21.7) 9.1
-------------------------------------------------------------------------------
CASH PROVIDED BY OPERATIONS 975.8 1,020.8 443.9 546.5
-------------------------------------------------------------------------------
INVESTING ACTIVITIES
Property and equipment expenditures (956.9) (984.5) (502.5) (517.4)
Purchases and sales of restaurant
businesses and sales of other
property 37.9 17.4 14.9 12.8
Other (62.5) (86.7) (4.6) (55.0)
-------------------------------------------------------------------------------
CASH USED FOR INVESTING ACTIVITIES (981.5) (1,053.8) (492.2) (559.6)
-------------------------------------------------------------------------------
FINANCING ACTIVITIES
Notes payable and long-term
financing issuances and repayments 496.0 312.8 260.9 140.9
Treasury stock purchases (470.4) (239.5) (174.0) (99.5)
Common and preferred stock dividends (122.5) (112.0) (63.8) (58.5)
Other 74.9 82.6 27.6 46.4
-------------------------------------------------------------------------------
CASH PROVIDED BY (USED FOR)
FINANCING ACTIVITIES (22.0) 43.9 50.7 29.3
-------------------------------------------------------------------------------
CASH AND EQUIVALENTS INCREASE
(DECREASE) (27.7) 10.9 2.4 16.2
-------------------------------------------------------------------------------
Cash and equivalents at beginning of
period 329.9 334.8 299.8 329.5
-------------------------------------------------------------------------------
CASH AND EQUIVALENTS AT END OF PERIOD $ 302.2 $ 345.7 $ 302.2 $ 345.7
===============================================================================
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 1996 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 for
the quarter and the six months ended June 30, 1997 do not necessarily
indicate the results that may be expected for the full year.
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 of $6.9 million for the second quarters
of 1997 and 1996 and $13.8 for the six months ended June 30, 1997 and
1996. Adjusted net income was divided by the weighted average shares
of common stock outstanding: 689.7 and 699.1 million for the second
quarters ended June 30, 1997 and 1996, and 690.7 and 699.8 million for
the six months ended June 30, 1997 and 1996, respectively.

In February 1997, the Financial Accounting Standards Board issued
Statement No. 128, Earnings per Share, (SFAS 128), which is required
to be adopted on December 31, 1997. At that time, the Company will be
required to change the method currently used to compute earnings per
share and to restate all prior periods to disclose diluted net income
per common share in addition to its current basic net income per
common share. Pro forma diluted net income per common share amounts,
calculated in accordance with SFAS 128, were $0.61 and $0.58 for the
second quarters ended June 30, 1997 and 1996, and $1.09 and $0.98 for
the six months ended June 30, 1997 and 1996, respectively.

ASSET IMPAIRMENT
In first quarter 1996, the Company recorded a $16 million pre-tax
charge to other operating (income) expense, equivalent to 2 cents per
common share, related to restaurant sites in Mexico.

COMMON EQUITY PUT OPTIONS
In first quarter 1997, the Company sold 1.0 million common equity put
options which expired unexercised in May 1997. During second quarter
1997 an additional 1.5 million common equity put options were sold
which are exercisable in August 1997. At June 30, 1997, the $75.7
million exercise price of these options was classified in common
equity put options, and the related offset was recorded in common
stock in treasury, net of premiums received.
7
Item 2. Management's Discussion And Analysis Of Financial Condition
--------------------------------------------------------------------
And Results Of Operations
-------------------------
<TABLE>
INCREASES (DECREASES) IN OPERATING RESULTS OVER 1996

<CAPTION>

Dollars in millions, except Six Months Quarter
per common share data Ended June 30 Ended June 30
-------------------------------------------------------------------------
<S> <C> <C> <C> <C>
SYSTEMWIDE SALES $1,066.7 7% $543.1 7%
-------------------------------------------------------------------------
REVENUES
Sales by Company-operated
restaurants $ 267.7 7% $128.3 7%
Revenues from franchised and
affiliated restaurants 91.4 6 39.2 5
-------------------------------------------------------------------------
TOTAL REVENUES 359.1 7 167.5 6
-------------------------------------------------------------------------
OPERATING COSTS AND EXPENSES
Company-operated restaurants 224.8 8 117.0 8
Franchised restaurants-
occupancy costs 21.5 8 10.4 7
General, administrative
and selling expenses 43.7 7 20.9 6
Other operating (income)
expense-net (14.0) N/M (12.2) N/M
-------------------------------------------------------------------------
TOTAL OPERATING COSTS
AND EXPENSES 276.0 7 136.1 7
-------------------------------------------------------------------------
OPERATING INCOME 83.1 7 31.4 4
-------------------------------------------------------------------------
Interest expense 8.6 5 3.4 4
Nonoperating (income)
expense-net (6.7) N/M 10.4 N/M
-------------------------------------------------------------------------
INCOME BEFORE PROVISION FOR
INCOME TAXES 81.2 8 17.6 3
-------------------------------------------------------------------------
Provision for income taxes 20.5 6 (0.2) 0
-------------------------------------------------------------------------
NET INCOME $ 60.7 8% $ 17.8 4%
=========================================================================
NET INCOME PER COMMON
SHARE $ .10 10% $ .04 7%
-------------------------------------------------------------------------
(N/M) Not meaningful
/TABLE
8
CONSOLIDATED OPERATING RESULTS
Net income per common share and net income increased 10 and eight
percent, respectively, for the six months, and seven and four percent,
respectively, for the quarter. Changing foreign currencies
significantly reduced reported results for the six months and quarter.
Excluding the $16 non-cash million charge for the adoption of SFAS 121
in first quarter 1996 and foreign currency impact, net income per
common share and net income would have increased 11 and 10 percent for
the six months, respectively. For the quarter, net income per common
share and net income would have increased 10 and eight percent,
respectively, excluding foreign currency impact.
During the quarter, the Company repurchased four million shares of
common stock for approximately $200 million, bringing total share
repurchase for the six months to 10.7 million shares for about $500
million. Fewer shares outstanding resulted in higher increases in net
income per common share compared with the increases in net income.
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. On a global basis, the
increases in sales and revenues for both periods were due to
expansion, offset in part by weaker foreign currencies. The unusually
low number of net U.S. restaurant additions in both periods was
primarily due to a greater number of restaurant closings, particularly
satellite restaurant closings previously announced.

----------------------------------------------------------------------
RESTAURANT ADDITIONS Six Months Ended Quarters Ended
June 30 June 30
1997 1996 1997 1996
----------------------------------------------------------------------
U.S. 84 313 74 184
Outside the U.S. 677 570 433 383
----------------------------------------------------------------------
Total restaurant additions 761 883 507 567
----------------------------------------------------------------------
RESTAURANTS UNDER CONSTRUCTION At June 30
1997 1996
----------------------------------------------------------------------
U.S. 78 153
Outside the U.S. 359 389
----------------------------------------------------------------------
Total restaurants under construction 437 542
----------------------------------------------------------------------
9

-------------------------------------------------------------------------
CONSOLIDATED OPERATING MARGINS Six Months Ended Quarters Ended
June 30 June 30
1997 1996 1997 1996
-------------------------------------------------------------------------
In millions of dollars
Company-operated $ 700.1 $ 657.2 $ 374.0 $ 362.7
Franchised 1,283.5 1,213.6 667.4 638.6
Combined operating margins $1,983.6 $1,870.8 $1,041.4 $1,001.3
As a percent of sales/revenues
Company-operated 18.1 18.3 18.6 19.2
Franchised 81.1 81.4 81.5 81.9
-------------------------------------------------------------------------

Company-operated margins as a percent of sales were about flat for
the six months and lower for the quarter. As a percent of sales, food
& paper costs increased, while payroll costs decreased for both
periods. Occupancy & other operating costs as a percent of sales
increased slightly for the six months and decreased slightly for the
quarter.
Franchised margin dollars comprised about two-thirds of the
combined operating margins, the same as in the prior year. While
franchised margins as a percent of applicable revenues decreased
slightly for both periods, franchised margin dollars increased six
percent for the six months and five percent for the quarter.
The increases in general, administrative & selling expenses were
primarily due to strategic global spending to support the Convenience,
Value and Execution Strategies, including costs associated with
expansion outside the U.S. and continued investment in developing
countries, offset in part by weaker foreign currencies.
Other operating (income) expense--net is composed of transactions
related to franchising and the foodservice business. Gains on sales
of restaurant businesses were lower since fewer restaurants were sold.
The other category reflected lower expense for both periods. This was
primarily due to lower provisions for property dispositions in 1997
for the quarter, and for the six months, the $16 million charge for
the adoption of SFAS 121 in first quarter 1996.

------------------------------------------------------------------------
OTHER OPERATING (INCOME) Six Months Ended Quarters Ended
EXPENSE-NET June 30 June 30
In millions of dollars 1997 1996 1997 1996
------------------------------------------------------------------------
Gains on sales of restaurant
businesses $(27.6) $(42.3) $(20.0) $(33.3)
Equity in earnings of
unconsolidated affiliates (33.2) (34.4) (17.3) (15.9)
Other (income) expense 5.5 35.4 (12.0) 12.1
------------------------------------------------------------------------
Other operating (income)
expense--net $(55.3) $(41.3) $(49.3) $(37.1)
========================================================================
10
Consolidated operating income increased $83 million or seven
percent and $31 million or four percent for the six months and
quarter, respectively. The increases reflected higher combined
operating margin dollars and other operating income, offset in part by
higher general, administrative & selling expenses and weaker foreign
currencies.
Higher interest expense in both periods reflected higher debt
levels, offset in part by lower average interest rates and weaker
foreign currencies.
Nonoperating (income) expense reflected translation losses in both
periods of 1997 compared with translation gains in 1996, and in the
six months ended June 30, 1996, losses associated with the reduction
of the carrying value of the Company's investment in Discovery Zone
common stock to zero.
The effective income tax rate was 32.5 and 31.9 percent for the six
months and quarter of 1997, respectively, compared with 33.0 and 32.8
percent for the corresponding periods of 1996. For the year 1997, the
Company expects the effective tax rate to be in the range of 32.0 to
32.5 percent.

OPERATING RESULTS OUTSIDE THE U.S.
The sales increases outside the U.S. for both periods were driven
primarily by expansion, offset in part by weaker foreign currencies.
Comparable sales in constant currencies increased slightly for the
quarter and decreased slightly for the six months. If exchange rates
had remained at 1996 levels, sales outside the U.S. would have
increased 18 and 16 percent for the quarter and six months,
respectively. Severe weather in Europe in the first quarter and weak
economies in both periods negatively affected results.

----------------------------------------------------------------------
OPERATING RESULTS OUTSIDE Six Months Ended Quarters Ended
THE U.S. June 30 June 30
1997 1996 1997 1996
----------------------------------------------------------------------
Percent increase
SALES
As reported 9 10 11 5
Excluding foreign currency
impact 16 15 18 12
REVENUES
As reported 13 15 14 11
Excluding foreign currency
impact 17 17 19 15
OPERATING INCOME
As reported 12 8 10 7
Excluding foreign currency
impact 17 10 15 11
Excluding SFAS 121 charge and
foreign currency impact 15 13 15 11
As a percent of sales/revenues
Company-operated margins 18.7 19.2 19.0 19.8
Franchised margins 81.2 81.1 81.7 81.2
----------------------------------------------------------------------
11
Revenues increased at a faster rate than sales in both periods.
This was primarily due to the weakening Japanese Yen, which had a
greater effect on sales than revenues due to our affiliate structure
in Japan, and the higher growth rate in Company-operated versus
franchised restaurants.
Of the larger international markets, the following had strong
sales and operating income growth for both periods of 1997: the
Philippines and Taiwan in Asia/Pacific; England, Italy, Spain, Sweden
and Switzerland in Europe; and Mexico in Latin America. Our
operations in Canada were negatively affected by increased competition
and low consumer spending due to high unemployment; weak economies
also negatively affected our operations in France and Germany,
although France improved in the second quarter.
The increases in operating income outside the U.S. in both periods
were driven by higher Company-operated and franchised margin dollars,
and increases in other operating income. Weaker foreign currencies
and higher general, administrative & selling expenses necessary to
fund expansion and continued investment in developing countries partly
offset these increases.
Company-operated margins as a percent of sales declined in both
periods. As a percent of sales, increases in food & paper costs and
occupancy & other operating costs were offset in part by decreases in
payroll costs.
Franchised margins as a percent of revenues were relatively flat
in the six months and up for the quarter.
12
IMPACT OF FOREIGN CURRENCIES ON REPORTED RESULTS
While changing foreign currencies affect reported results, McDonald's
lessens exposures by primarily purchasing goods and services in local
currencies, financing in local currencies and hedging certain foreign-
denominated cash flows.
The weakening of the Japanese Yen and Deutsche Mark were the
primary foreign currency changes that negatively affected results in
both periods. The following table illustrates what 1997 results would
have been if exchange rates had remained at 1996 levels compared with
reported results.

--------------------------------------------------------------------------
FOREIGN CURRENCY IMPACT ON WORLDWIDE RESULTS
--------------------------------------------------------------------------
Dollars in millions except
per common share data
--------------------------------------------------------------------------
Increase
--------------------------------------------------------------------------
Adjusted Reported Change Adjusted Reported
--------------------------------------------------------------------------
Six months ended June 30, 1997
--------------------------------------------------------------------------
Systemwide sales $16,810.4 $16,308.2 $502.2 10% 7%
Operating income 1,395.3 1,357.7 37.6 9 7
Net income 803.8 782.7 21.1 11 8
Net income per
common share 1.14 1.11 .03 13 10
--------------------------------------------------------------------------
Quarter ended June 30, 1997
--------------------------------------------------------------------------
Systemwide sales $8,737.9 $8,475.1 $262.8 10% 7%
Operating income 762.0 743.5 18.5 7 4
Net income 453.1 438.2 14.9 8 4
Net income per
common share .65 .63 .02 10 7
--------------------------------------------------------------------------


U.S. OPERATING RESULTS
U.S. sales increased in both periods due to restaurant expansion (497
restaurants were added in the 12 months ended June 30, 1997). U.S.
comparable sales were slightly positive for the six months and
slightly negative for the quarter. This performance reflected
successful marketing and promotions including Monopoly, Chicken
McNuggets and Teenie Beanie Babies and disappointing results from the
price component of Campaign 55.
13

----------------------------------------------------------------------
U.S. OPERATING RESULTS Six Months Ended Quarters Ended
June 30 June 30
1997 1996 1997 1996
----------------------------------------------------------------------
Percent increase/(decrease)
Sales 5 3 3 3
Revenues 0 4 (3) 4
Operating income 1 (1) (2) 0
----------------------------------------------------------------------
As a percent of sales/revenues
Company-operated margins 16.9 16.8 17.7 18.3
Franchised margins 81.0 81.5 81.4 82.4
----------------------------------------------------------------------

U.S. sales increased at a faster rate than revenues primarily
because the number of U.S. franchised and affiliated restaurants
increased over the past year while the number of Company-operated
restaurants decreased.
U.S. operating income increased slightly for the six months and
decreased slightly for the quarter. This performance reflected lower
Company-operated margin dollars and higher general, administrative &
selling expenses, offset in part by higher franchised margin dollars,
and for the quarter, lower other operating expenses.
Company-operated margins as a percent of sales remained relatively
flat for the six months and declined for the quarter. Cost trends as
a percent of sales follow: food & paper costs increased while payroll
and occupancy & other operating expenses decreased for the six months;
for the quarter, food & paper and payroll costs increased while
occupancy & other operating expenses decreased.
Franchised margins as a percent of revenues declined for both
periods. These declines reflected slower revenue growth as a result
of flat to negative comparable sales and rent adjustments. The
margins were also negatively affected by higher occupancy costs,
primarily rent expense, driven by an increase in the number of leased
sites.

FINANCIAL POSITION
Cash provided by operations for the six months ended June 30, 1997
decreased 4%. 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. The
consolidated capital expenditure decrease of 3% for the six months
ended June 30, resulted from a 30% decrease in U.S. capital
expenditures offsetting a 14% capital expenditure increase from
outside the U.S. Based on input from local management, the Company has
revised its plan and expects to add about 2,400 restaurants globally,
with more than 80% being outside the U.S.
14

FORWARD-LOOKING STATEMENTS
Certain forward-looking statements are included in this report. They
use such words as "may," "will," "expect," "believe," "plan" and other
similar terminology. These statements reflect management's current
expectations and involve a number of risks and uncertainties. Actual
results could differ materially due to changes in global and local
business and economic conditions; legislation and governmental
regulation; competition; success of operating initiatives and
advertising and promotional efforts; food, labor and other operating
costs; availability and cost of land and construction; accounting
policies and practices; consumer preferences, spending patterns and
demographic trends; political or economic instability in local
markets; and currency exchange rates.
15
<TABLE>
SIX MONTHS AND SECOND QUARTER HIGHLIGHTS


<CAPTION>
OPERATING RESULTS
---------------------------------------------------------------------------
Dollars in millions, except Six Months Ended Quarters Ended
per common share data June 30 June 30
1997 1996 1997 1996
---------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Systemwide sales $16,308.2 $15,241.5 $8,475.1 $7,932.0
---------------------------------------------------------------------------
U.S. sales 8,409.3 8,001.6 4,420.4 4,278.8
Operated by franchisees 6,516.4 6,190.1 3,423.2 3,305.4
Operated by the Company 1,336.6 1,381.5 698.8 741.5
Operated by affiliates 556.3 430.0 298.4 231.9
---------------------------------------------------------------------------
Sales outside the U.S. 7,898.9 7,239.9 4,054.7 3,653.2
Operated by franchisees 3,645.5 3,435.2 1,874.6 1,748.9
Operated by the Company 2,530.7 2,218.1 1,315.3 1,144.3
Operated by affiliates 1,722.7 1,586.6 864.8 760.0
---------------------------------------------------------------------------
Total revenues 5,450.2 5,091.1 2,832.6 2,665.1
U.S. 2,262.1 2,264.0 1,178.2 1,211.0
Outside the U.S. 3,188.1 2,827.1 1,654.4 1,454.1
---------------------------------------------------------------------------
Operating income 1,357.7 1,274.6 743.5 712.1
U.S. 611.4 605.2 340.2 346.0
Outside the U.S. 772.9 691.5 416.8 377.3
Corporate G&A (26.6) (22.1) (13.5) (11.2)
---------------------------------------------------------------------------
Income before provision for
income taxes 1,158.8 1,077.6 643.1 625.5
Net income 782.7 722.0 438.2 420.4
Net income per common share 1.11 1.01 .63 .59
---------------------------------------------------------------------------
Cash provided by operations 975.8 1,020.8 443.9 546.5
---------------------------------------------------------------------------
Total assets 17,562.0 16,021.4
Total shareholders' equity 8,760.3 8,319.1
---------------------------------------------------------------------------


/TABLE
16
<TABLE>
RESTAURANTS

<CAPTION>

-------------------------------------------------------------------------
At June 30, 1997 1996
-------------------------------------------------------------------------
<S> <C> <C>
Systemwide restaurants 21,783 19,263
-------------------------------------------------------------------------
U.S. 12,178 11,681
Operated by franchisees 9,537 9,167
Operated by the Company 1,795 1,852
Operated by affiliates 846 662
-------------------------------------------------------------------------
Outside the U.S. 9,605 7,582
Operated by franchisees 4,166 3,479
Operated by the Company 2,714 2,170
Operated by affiliates 2,725 1,933
-------------------------------------------------------------------------

/TABLE
17

PART II


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

(a) The Annual Meeting of Shareholders was held on May 22, 1997.

(b) Not Applicable.

(c) At the Annual Meeting of Shareholders, the shareholders voted
to elect five directors to serve until the 2000 Annual Meeting
of Shareholders. Each nominee was elected by a vote of the
shareholders as follows:

Director For Withheld
-------- --- --------
James R. Cantalupo 574,618,708 9,169,071
Enrique Hernandez, Jr. 575,408,278 8,379,501
Donald R. Keough 575,296,545 8,491,234
Michael R. Quinlan 574,178,696 9,609,083
B. Blair Vedder 575,317,329 8,470,450

(d) Not Applicable.


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

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

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

(3) Corrected Restated Certificate of Incorporation effective as
of December 13, 1996 incorporated by reference from Form 8-K
dated January 9, 1997 and By-Laws effective as of July 15,
1997 filed herewith.

(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.

(i) 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.
18
Exhibit Number Description
-------------- -----------

(ii) 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.

(iii) 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.

(iv) 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.

(v) 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.

(vi) 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.

(vii) 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.

(viii)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.

(ix) 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.

(x) 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.
19
Exhibit Number Description
-------------- -----------

(xi) 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.

(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.

(g) Senior Debt Securities Indenture dated as of
October 19, 1996, incorporated herein by reference from
Exhibit 4(a) of Form S-3 Registration Statement, SEC
File No. 333-14141.
20
Exhibit Number Description
-------------- -----------

(h) Subordinated Debt Securities Indenture dated as of
October 18, 1996, incorporated herein by reference from
Form 8-K dated October 18, 1996.

(i) 7 1/2% Subordinated Deferrable Interest
Debentures due 2036. Supplemental Indenture
No. 1 dated as of November 5, 1996,
incorporated herein by reference from Exhibit
4(b) of Form 8-K dated as of October 18, 1996.

(ii) 7 1/2% Subordinated Deferrable Interest
Debentures due 2037. Supplemental Indenture
No. 2 dated as of November 5, 1996,
incorporated herein by reference from Form 8-K
dated January 9, 1997.

(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.*

(i) Amendment No. 1 filed herewith.
(ii) Amendment No. 2 filed herewith.
(iii) Amendment No. 3 filed herewith.

(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 quarter ended
March 31, 1996*.

(e) 1992 Stock Ownership Incentive Plan, as amended and
restated, filed herewith.

(f) McDonald's Corporation Deferred Income Plan, as amended
and restated, incorporated herein by reference from
Form 10-K for the year ended December 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.*
21
Exhibit Number Description
-------------- -----------

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

(12) Statement re: Computation of ratios.

(27) Financial Data Schedule

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


(A) Other instruments defining the rights of holders of long-term
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, 1997.

Financial Statements
Date of Report Item Number Required to be Filed
-------------- ----------- --------------------
April 17, 1997 Item 7 No
July 9, 1997 Item 7 No
July 17, 1997 Item 7 No
22








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/ Michael L. Conley
-----------------
(Signature)

Michael L. Conley
Executive Vice President,
Chief Financial Officer





August 12, 1997
------------------
(Date)