McDonald
MCD
#73
Rank
$227.30 B
Marketcap
$318.53
Share price
1.12%
Change (1 day)
11.71%
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:
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 March 31, 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) (708) 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
--- ---

699,250,278
---------------------------------
(Number of shares of common stock
outstanding as of March 31, 1996)
McDONALD'S CORPORATION
----------------------

INDEX
-----


Page Reference
Part I. Financial Information

Item 1 - Financial Statements

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

Condensed consolidated statement of
income (unaudited), first quarters ended
March 31, 1996 and 1995 4

Condensed consolidated statement of
cash flows (unaudited), first quarters
ended March 31, 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 6 - Exhibits and Reports on Form 8-K 15

(a)Exhibits
The exhibits listed in the
accompanying Exhibit Index are filed
as part of this report 15

(b)Reports on Form 8-K 18


Signature 19
PART I.  FINANCIAL INFORMATION
------------------------------

Item 1. Financial Statements
-----------------------------
<TABLE>
<CAPTION>
CONDENSED CONSOLIDATED BALANCE SHEET
(unaudited)
Dollars in millions March 31, 1996 December 31, 1995
---------------------------------------------------------------------------
<S> <C> <C>
ASSETS
CURRENT ASSETS
Cash and equivalents $ 329.5 $ 334.8
Accounts receivable 355.1 377.3
Notes receivable 37.5 36.3
Inventories, at cost, not in excess
of market 56.8 58.0
Prepaid expenses and other current
assets 154.2 149.4
---------------------------------------------------------------------------
TOTAL CURRENT ASSETS 933.1 955.8
---------------------------------------------------------------------------
OTHER ASSETS AND DEFERRED CHARGES 1,073.6 1,112.7
---------------------------------------------------------------------------
PROPERTY AND EQUIPMENT
Property and equipment, at cost 17,430.4 17,137.6
Accumulated depreciation and
amortization (4,417.2) (4,326.3)
---------------------------------------------------------------------------
NET PROPERTY AND EQUIPMENT 13,013.2 12,811.3
---------------------------------------------------------------------------
INTANGIBLE ASSETS-NET 556.0 534.8
---------------------------------------------------------------------------
TOTAL ASSETS $15,575.9 $15,414.6
===========================================================================
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES
Notes payable $ 536.8 $ 413.0
Accounts payable 462.4 564.3
Income taxes 87.4 55.4
Other taxes 128.8 127.1
Accrued interest 110.9 117.4
Other accrued liabilities 330.1 352.5
Current maturities of long-term debt 465.2 165.2
---------------------------------------------------------------------------
TOTAL CURRENT LIABILITIES 2,121.6 1,794.9
---------------------------------------------------------------------------
LONG-TERM DEBT 3,935.3 4,257.8
OTHER LONG-TERM LIABILITIES AND
MINORITY INTERESTS 656.2 664.7
DEFERRED INCOME TAXES 868.8 835.9
SHAREHOLDERS' EQUITY
Preferred stock, no par value;
authorized - 165.0 million shares;
issued - 7.2 thousand 358.0 358.0
Common stock, no par value;
authorized - 1.25 billion shares;
issued - 830.3 million 92.3 92.3
Additional paid-in capital 441.5 387.4
Guarantee of ESOP notes (214.0) (214.2)
Retained earnings 10,079.0 9,831.3
Foreign currency translation
adjustment (107.6) (87.1)
---------------------------------------------------------------------------
10,649.2 10,367.7
---------------------------------------------------------------------------
Common stock in treasury, at cost;
131.1 and 130.6 million shares (2,655.2) (2,506.4)
---------------------------------------------------------------------------
TOTAL SHAREHOLDERS' EQUITY 7,994.0 7,861.3
---------------------------------------------------------------------------
TOTAL LIABILITIES AND SHAREHOLDERS'
EQUITY $15,575.9 $15,414.6
===========================================================================

See accompanying Financial comments.
</TABLE>
<TABLE>
<CAPTION>

CONDENSED CONSOLIDATED STATEMENT OF INCOME (UNAUDITED)


Dollars in millions, except Quarters Ended
per common share data March 31
1996 1995
------------------------------------------------------------------------------
<S> <C> <C>
REVENUES
Sales by Company-operated
restaurants $1,713.8 $1,511.6
Revenues from franchised
restaurants 712.2 649.7
------------------------------------------------------------------------------
TOTAL REVENUES 2,426.0 2,161.3
------------------------------------------------------------------------------
OPERATING COSTS AND EXPENSES
Company-operated restaurants 1,419.3 1,233.2
Franchised restaurants-
occupancy expenses 137.2 118.2
General, administrative and
selling expenses 311.2 275.4
Other operating (income)
expense-net (4.2) (12.2)
------------------------------------------------------------------------------
TOTAL OPERATING COSTS
AND EXPENSES 1,863.5 1,614.6
------------------------------------------------------------------------------
OPERATING INCOME 562.5 546.7
------------------------------------------------------------------------------
Interest expense 84.8 81.0
Nonoperating income
(expense)-net (25.6) (30.6)
------------------------------------------------------------------------------
INCOME BEFORE PROVISION FOR
INCOME TAXES 452.1 435.1
------------------------------------------------------------------------------
Provision for income taxes 150.5 154.4
------------------------------------------------------------------------------
NET INCOME $301.6 $280.7
==============================================================================
NET INCOME PER COMMON SHARE $ .42 $ .39
------------------------------------------------------------------------------
DIVIDENDS PER COMMON SHARE $.0675 $.0600
------------------------------------------------------------------------------

See accompanying Financial comments.
</TABLE>
<TABLE>
<CAPTION>

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED)
Quarters Ended
March 31
Dollars in millions 1996 1995
-------------------------------------------------------------------------------
<S> <C> <C>
OPERATING ACTIVITIES
Net income $301.6 $280.7
Adjustments to reconcile to cash
provided by operations
Depreciation and amortization 186.6 168.8
Changes in operating working
capital items (26.0) (72.3)
Other 12.1 28.6
-------------------------------------------------------------------------------
CASH PROVIDED BY OPERATIONS 474.3 405.8
-------------------------------------------------------------------------------
INVESTING ACTIVITIES
Property and equipment expenditures (467.1) (347.7)
Purchases and sales of restaurant
businesses and sales of other property 4.6 8.1
Other (31.7) (8.1)
-------------------------------------------------------------------------------
CASH USED FOR INVESTING ACTIVITIES (494.2) (347.7)
-------------------------------------------------------------------------------
FINANCING ACTIVITIES
Notes payable and long-term
financing issuances and repayments 171.9 10.1
Treasury stock purchases (140.0) (6.9)
Common and preferred stock dividends (53.5) (54.6)
Other 36.2 11.6
-------------------------------------------------------------------------------
CASH PROVIDED BY (USED FOR) FINANCING 14.6 (39.8)
ACTIVITIES
-------------------------------------------------------------------------------
CASH AND EQUIVALENTS INCREASE (5.3) 18.3
(DECREASE)
-------------------------------------------------------------------------------
Cash and equivalents at beginning of 334.8 179.9
period
-------------------------------------------------------------------------------
CASH AND EQUIVALENTS AT END OF PERIOD $329.5 $198.2
===============================================================================
See accompanying Financial comments.
</TABLE>
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 $6.9 and $11.9 million
for the first quarters of 1996 and 1995, respectively. Adjusted net
income was divided by the weighted average shares of common stock
outstanding: 700.5 and 694.3 million for the first quarters ended
March 31, 1996 and 1995, respectively. Including the effect of
potentially dilutive securities, fully diluted earnings per common
share amounts were $0.41 and $0.38 for the first quarters ended
March 31, 1996 and 1995, respectively.

LINE OF CREDIT AGREEMENT
The Company has a long-term revolving credit agreement for $675.0
million and a $25 million revolving credit agreement expiring
April 19, 2000 with a renewable term of 364 days. Both agreements,
with various banks, remained unused at March 31, 1996 and provide for
fees of .07% per annum on the total commitment.

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.
Item 2.  Management's Discussion And Analysis Of Financial Condition
--------------------------------------------------------------------
And Results Of Operations
-------------------------
<TABLE>
<CAPTION>

INCREASES (DECREASES) IN OPERATING RESULTS OVER 1995

Dollars in millions, except First Quarter
per common share data Ended March 31
-------------------------------------------------------------------------
<S> <C> <C>
SYSTEMWIDE SALES $637.9 10%
-------------------------------------------------------------------------
REVENUES
Sales by Company-operated
restaurants $202.2 13%
Revenues from franchised
restaurants 62.5 10
-------------------------------------------------------------------------
TOTAL REVENUES 264.7 12
-------------------------------------------------------------------------
OPERATING COSTS AND EXPENSES
Company-operated restaurants 186.1 15
Franchised restaurants-
occupancy costs 19.0 16
General, administrative
and selling expenses 35.8 13
Other operating (income)
expense-net* 8.0 (66)
-------------------------------------------------------------------------
TOTAL OPERATING COSTS
AND EXPENSES* 248.9 15
-------------------------------------------------------------------------
OPERATING INCOME* 15.8 3
-------------------------------------------------------------------------
Interest expense 3.8 5
Nonoperating income
(expense)-net 5.0 (16)
-------------------------------------------------------------------------
INCOME BEFORE PROVISION FOR
INCOME TAXES* 17.0 4
-------------------------------------------------------------------------
Provision for income taxes (3.9) (3)
NET INCOME* $20.9 7%
=========================================================================
NET INCOME PER COMMON SHARE* $ .03 8%
-------------------------------------------------------------------------

* Including the effect of the 1996 noncash charge related to the
adoption of SFAS No. 121.
</TABLE>
CONSOLIDATED OPERATING RESULTS
Reported net income and net income per common share increased 7 and 8
percent, respectively. Excluding the noncash charge for the adoption
of SFAS No. 121, net income and net income per common share increased
11 and 13 percent, respectively. In the first quarter of 1996, the
Company repurchased about $165 million of its common stock in
connection with a three-year, $2.2 billion program announced in
January, 1996.
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 positive comparable sales
outside of the U.S.
----------------------------------------------------------------------
SYSTEMWIDE RESTAURANT ADDITIONS Quarters Ended
March 31
1996 1995
----------------------------------------------------------------------
Traditional restaurants
U.S. 62 51
Outside of the U.S. 143 114
----------------------------------------------------------------------
Total traditional restaurant additions 205 165
----------------------------------------------------------------------
Satellite restaurants
U.S. 67 109
Outside of the U.S. 44 29
----------------------------------------------------------------------
Total satellite restaurant additions 111 138
----------------------------------------------------------------------
Systemwide restaurants
U.S. 129 160
Outside of the U.S. 187 143
----------------------------------------------------------------------
Systemwide restaurant additions 316 303
----------------------------------------------------------------------
TRADITIONAL RESTAURANTS UNDER CONSTRUCTION First Quarters
1996 1995
----------------------------------------------------------------------
U.S. 115 99
Outside of the U.S. 272 228
----------------------------------------------------------------------
Total traditional restaurants under construction 387 327
----------------------------------------------------------------------
CONSOLIDATED OPERATING MARGINS First Quarters
1996 1995
----------------------------------------------------------------------
In millions of dollars
Company-operated $294.5 $278.4
Franchised 575.0 531.5
As a percent of sales/revenues
Company-operated 17.2 18.4
Franchised 80.7 81.8
----------------------------------------------------------------------
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. This reflects 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. The decline in Company-operated
margins as a percent of sales reflected higher food & paper and
occupancy & other operating costs. Payroll costs remained relatively
flat as a percent of sales.
The increase in general, administrative & selling expenses was
primarily due to strategic global spending to support the Convenience,
Value and Execution Strategies.
Other operating transactions relate to franchising and the
foodservice business, the details of which are shown below. The
increase in the other category reflects the $16 million noncash charge
related to the adoption of SFAS No. 121, partially offset by lower
provisions for property dispositions.

------------------------------------------------------------------------
OTHER OPERATING (INCOME) EXPENSE-NET First Quarters
In millions of dollars 1996 1995
------------------------------------------------------------------------
Gains on sales of restaurant
businesses $(9.0) $(11.9)
Equity in earnings of
unconsolidated affiliates (18.5) (19.2)
Other 23.3 18.9
------------------------------------------------------------------------
Other operating (income)
expense--net $(4.2) $(12.2)
========================================================================

The increase in consolidated operating income primarily reflected
higher combined operating margin dollars, partially offset by higher
general, administrative & selling expenses and the $16 million noncash
charge related to the adoption of SFAS No. 121.
The increase in interest expense was due to higher debt levels,
partially offset by lower average interest rates.
Nonoperating income (expense) in the first quarter of 1996
included $22 million of unrealized losses associated with the
Company's investment in Discovery Zone common stock, which reduced the
carrying value of this investment to zero. Similar unrealized losses
totaling $60 million were recorded throughout 1995. The 1996 amount
was also impacted by higher interest income and lower translation
losses.
The effective income tax rate was 33.3 percent in the first
quarter of 1996, compared to 35.5 percent in the first quarter of 1995
and 34.2 percent 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 percent.
U.S. OPERATING RESULTS
Restaurant expansion was responsible for increasing U.S. sales.
Comparable U.S. sales were negative for the quarter reflecting an
extremely challenging U.S. operating environment, difficult
comparisons and severe weather. National promotional efforts included
discounted price points on selected products. The U.S. business also
continued its emphasis on value and customer satisfaction in the form
of Extra Value Meals, Happy Meals and the three-tier value program.

----------------------------------------------------------------------
U.S. OPERATING RESULTS First Quarters
1996 1995
----------------------------------------------------------------------
Percent increase
Sales 3 8
Revenues 4 9
Operating income (4) 4
----------------------------------------------------------------------
As a percent of sales/revenues
Company-operated margins 15.0 16.3
Franchised margins 80.5 82.4
----------------------------------------------------------------------

The decrease in U.S. operating income reflected lower Company-
operated margin dollars, higher general, administrative & selling
expenses and higher other operating expenses. These items were
partially offset by higher franchised margin dollars resulting from
expansion.
The decline in Company-operated margins as a percent of sales
primarily resulted from higher occupancy & other operating expenses
and higher payroll costs due to higher average hourly wages and
increased staffing levels designed to improve customer satisfaction.
The decline in franchised margins as a percent of revenues was
primarily due to increased rent expense reflecting a higher proportion
of leased sites resulting from accelerated expansion.

OPERATING RESULTS OUTSIDE OF THE U.S.
Expansion and higher comparable sales were responsible for sales
increases outside of the U.S., offset in part by the impact of a
weaker Japanese Yen. Comparable sales on a local currency basis were
positive for the first quarters of 1996 and 1995.

----------------------------------------------------------------------
OPERATING RESULTS OUTSIDE OF THE U.S. First Quarters
1996 1995
----------------------------------------------------------------------
Percent increase
Sales 17 30
Revenues 20 33
Operating income excluding
noncash accounting charge 15 38
----------------------------------------------------------------------
As a percent of sales/revenues
Company-operated margins 18.5 19.9
Franchised margins 81.1 81.0
----------------------------------------------------------------------
Of the fifteen largest international markets, the following had
strong sales and operating income for the first quarter 1996:
Australia, Hong Kong, and Japan in Asia/Pacific; and Austria,
England, France, Germany, Spain and Sweden in Europe. In Latin
America, Brazil continued to deliver strong comparable sales
performance but government mandated increases in payroll costs
negatively impacted Brazil's operating income. 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. Sales and operating income in Canada increased
slightly despite slowing consumer spending and a weak economy.
The increases in operating income outside of the U.S. were driven
by higher combined operating margins resulting from expansion and
higher comparable sales, partially offset by higher general,
administrative & selling expenses. Operating income outside of the
U.S. increased 15 percent excluding the $16 million noncash charge
for the adoption of the accounting standard for asset impairment for
restaurant sites in Mexico.
The decline in Company-operated margins as a percent of sales
reflected higher food & paper and occupancy & other operating costs.
Payroll costs as a percent of sales were relatively flat. 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 & paper costs in Taiwan. While margins
declined, both Brazil and Taiwan had strong comparable sales and
market share increases.
As a percent of sales, franchised margins remained relatively flat
compared to 1995.

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 was the primary foreign currency
change which had an impact on 1996 first quarter results. If
exchange rates had remained at 1995 levels, results would have been
as follows:
-------------------------------------------------------------------------
FOREIGN CURRENCY IMPACT
Dollars in millions First Quarter 1996
-------------------------------------------------------------------------
Reported Adjusted Adjustment Reported Adjusted
-------------------------------------------------------------------------
Consolidated
Systemwide sales $7,309.5 $7,362.6 $(53.1) 10% 10%
Operating income* 578.5 579.4 (.9) 6 6
Net income* 312.3 312.4 (.1) 11 11
Outside of the U.S.
Sales $3,586.7 $3,639.8 $(53.1) 17% 19%
Operating income* 330.2 331.1 (.9) 15 15
-------------------------------------------------------------------------
* Excluding noncash accounting charge.

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 other operating (income) expense,
equivalent to 2 cents per common share, related to restaurant sites in
Mexico.
<TABLE>
<CAPTION>
FIRST QUARTER HIGHLIGHTS


OPERATING RESULTS
-------------------------------------------------------------------------
Dollars in millions, except Quarters Ended
per common share data March 31
1996 1995
-------------------------------------------------------------------------
<S> <C> <C>
Systemwide Sales $7,309.5 $6,671.6
-------------------------------------------------------------------------
U.S. sales $3,722.8 $3,604.6
Operated by franchisees 2,884.7 2,836.0
Operated by the Company 640.0 622.3
Operated by affiliates 198.1 146.3
-------------------------------------------------------------------------
Sales outside of the U.S. $3,586.7 $3,067.0
Operated by franchisees 1,686.3 1,450.0
Operated by the Company 1,073.8 889.3
Operated by affiliates 826.6 727.7
-------------------------------------------------------------------------
Total Revenues $2,426.0 $2,161.3
U.S. 1,053.0 1,013.9
Outside of the U.S. 1,373.0 1,147.4
-------------------------------------------------------------------------
Operating Income $ 562.5 $ 546.7
U.S. 259.2 269.4
Outside of the U.S.* 314.2 288.1
Corporate (10.9) (10.8)
-------------------------------------------------------------------------
Income before provision for
income taxes* $ 452.1 $ 435.1
Net income* 301.6 280.7
Net income per common share .42 .39
-------------------------------------------------------------------------
Cash provided by operations $ 474.4 $ 405.8
-------------------------------------------------------------------------
* Including the effect of the 1996 noncash charge related to the
adoption of SFAS No. 121.
</TABLE>
<TABLE>
<CAPTION>
RESTAURANTS


-------------------------------------------------------------------------
At March 31, 1996 1995
-------------------------------------------------------------------------
<S> <C> <C>
Systemwide restaurants 18,696 16,253
-------------------------------------------------------------------------
Traditional U.S. restaurants 10,403 9,795
Operated by franchisees 8,196 7,813
Operated by the Company 1,641 1,563
Operated by affiliates 566 419
-------------------------------------------------------------------------
Traditional Restaurants outside of the U.S. 6,611 5,575
Operated by franchisees 3,121 2,664
Operated by the Company 1,973 1,580
Operated by affiliates 1,517 1,331
-------------------------------------------------------------------------
Satellite restaurants 1,682 883
U.S. 1,094 603
Outside U.S. 588 280
-------------------------------------------------------------------------
</TABLE>
PART II


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

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

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

(3) Restated Certificate of Incorporation and By-Laws, dated as
of 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.

(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.
Exhibit Number               Description
-------------- -----------

(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.

(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.
Exhibit Number               Description
-------------- -----------

(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.

(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.*
Exhibit Number               Description
-------------- -----------

(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, amendment filed
herewith.*

(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.

(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 May 9, 1996.

Financial Statements
Date of Report Item Number Required to be Filed
-------------- ----------- --------------------
01/25/96 Item 7 No
04/22/96 Item 7 No
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




May 9, 1996
-----------------
(Date)