The Gap, Inc.

is a retail company specializing in the selling of clothes and accessories for men, women, and children. We increased our annual dividend, which had been $0.34 per share for fiscal

2008 and 2009, to $0.40 per share for fiscal 2010. We intend to increase our annual dividend to $0.45 per share for fiscal 2011.
Higher amount of treasury stock decreased stockholders equity, company bough back more stock in 2010. stock performance was higher in 2010 assets were used more efficiently in 2010, this caused an increase in net sales, this corresponds to the asset turnover in 2010 debt increased, this means that the company had more outside financing than in 2009 because debt-to equity increased in 2010, stockholders equity decreased because of treasury stock, some liabilities were paid off but because stockholders equity decreased there would be a higher debt to equity in 2010. interest expense was reduced by 15 million due to a change in account tax methods, demonstrating a drop in the interest coverage ratio meaning that in 2010 they have less earnings before income taxes and interest to cover interest expenses to their creditors Total assets decreased because of cash and cash equivalents decreasing, property plant and equipment decreased because of a higher accumulated depreciation in 2010 vs. 2009. Gap was more profitable in 2010 because of they had higher net sales and net income than in 2009, international online market for Gap stores became available in fiscal year 2010 Inventory turnover decreased in 2010, partially due to an increase in Cost of Goods sold, Cost of goods sold increased due to lower margins for regular and marked down merchandise, Cash flow yield, and cash flow to sales

An increase in inventory purchases in fiscal 2010 compared with fiscal 2009; a higher fiscal 2009 bonus payout in the first quarter of fiscal 2010 compared with the fiscal 2008 bonus payout in the first quarter of fiscal 2009; partially offset by an increase in net income in fiscal 2010 compared with fiscal 2009.

 Current ratio decreased in 2010 because there was a decrease in cash, cash equivalents and short term investments, cash flow from operating activities decreased from 2009 to 2010 Price/Earnings decreased in 2010, there are a few reasons affecting this, one particular reason is that even though treasury stock was bough back, it can increase market price per share because there is less stock outstanding to be traded, earnings per share increased because there was a higher net income in 2010 vs. 2009, the market price per share was divided by a higher earnings per share in 2010 vs. 2009 causing there to be a decrease in Price/Earnings There was a higher dividends yield in 2010 because the Gap, Inc. raised their dividends per share payout. Market price per share was also higher on the day that the market closed for fiscal 2010.
Number of stores decreased by 32 internationally in 2010, could be because of Downsizing, stores shut down may not have been profitable in 2009 for Gap, Inc. to close some stores down. Gap, Inc. plans to close more company-operated stores than it plans to open in fiscal 2011 2010 was more profitable for Gap, Inc. 2009 the company was more liquid than 2010. Long Term Solvency was better in 2009 for Gap, Inc. than 2010. Cash flow adequacy was greater in 2009 vs. 2010. Market Strength was higher in 2009 because Price/Earning shows investors had more confidence in Gap. Gap likely paid a higher dividend to make up for the lower Price/Earning factor.