This is for starbucks:

The chief executive officer (CFO) of the company wants to generate cash for the organization and has tasked you to review the current stockholders' equity position for the company and use your findings to recommend strategies for generating cash flow. The CEO has requested you summarize your findings in a memo that is addressed to the CFO, but one that could be shared with other stakeholders.

Refer to the Annual Reports for Approved Companies and access the Form 10-K. Review and study the following information related to stocks:

1. Identify and discuss the current types of stock, such as common or preferred stock, currently issued, and outstanding. Include a narrative description along with the values and number of shares found on the balance sheet.
2. Identify the presence of treasury stock and its impact on overall stockholders' equity. If the company does not have treasury stock, indicate the absence of treasury stock and provide some discussion as to why the company may not have purchased back any of its originally issued stock.
3. Review the notes to the financial statements to determine if the company has any convertible bonds and summarize the characteristics of those bonds. If there are no convertible bonds in the notes, discuss why a company may want to consider convertible bonds in the future.

Using the summary of your research, write a 500-word memo to the CEO explaining the pros and cons of issuing new stock, reissuing treasury stock (if applicable), and issuing convertible bonds. In addition, include your recommendations on how the company could generate cash from issuing new common stock, preferred stock, convertible bonds or reissuing treasury stock. Support your recommendations with examples that show the impact on cash.

12.0 15.1 Note 14: Earnings per Share Calculation of net earnings per common share ("EPS") - basic and diluted (in millions, except EPS): Fiscal Year Ended Sep 30, 2018 Oct 1, 2017 Oct 2, 2016 Net earnings attributable to Starbucks $ 4,518.3 $ 2,884.7 $ 2,817.7 Weighted average common shares outstanding (for basic calculation) 1,382.7 1,449.5 1,471.6 Dilutive effect of outstanding common stock options and RSUS 11.9 Weighted average common and common equivalent shares outstanding (for diluted calculation) 1,394.6 1,461.5 1,486.7 EPS - basic 3.27 $ 1.99 $ 1.91 EPS-diluted $ 3.24 $ 1.97 $ 1.90 Potential dilutive shares consist of the incremental common shares issuable upon the exercise of outstanding stock options (both vested and non-vested) and unvested RSUs, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money stock options (i.e., such options' exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. We had 14.1 million, 11.4 million, and 5.4 million out-of-the-money stock options as of September 30, 2018, October 1, 2017, and October 2, 2016, respectively. of earnings. Accrued interest and penalties are included within the related tax liability on our consolidated balance sheets. Earnings per Share Basic earnings per share is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed based on the weighted average number of shares of common stock and the effect of dilutive potential common shares outstanding during the period, calculated using the treasury stock method. Dilutive potential common shares include outstanding stock options and RSUs. Performance-based RSUs are considered dilutive when the related performance criterion has been met. Common Stock Share Repurchases We may repurchase shares of Starbucks common stock under a program authorized by our Board of Directors, including pursuant to a contract, instruction or written plan meeting the requirements of Rule 1065-1(c)(1) of the Securities Exchange Act of 1934. Under applicable Washington State law, shares repurchased are retired and not displayed separately as treasury stock on the financial statements. Instead, the par value of repurchased shares is deducted from common stock and the excess repurchase price over par value is deducted from additional paid-in capital and from retained earnings. Recent Accounting Pronouncements In February 2018, the Financial Accounting Standards Board ("FASB") issued guidance on the reclassification of certain tax effects from AOCI. The guidance permits entities to reclassify the stranded tax effects resulting from the Tax Act from AOCI to retained earnings. The guidance will be effective at the beginning of our first quarter of fiscal 2020 but permits adoption in an earlier period. The guidance may be applied in the period of adoption or retrospectively to each period in which the effect of the change related to the Tax Act was recognized. We are currently evaluating the impact this guidance will have on our consolidated financial statements and the timing of adoption. Sep 30, 2018 Oct 1, 2017 Oct 2, 2016 S Fiscal Year Ended Net revenues: Company-operated stores Licensed stores Other Total net revenues Cost of sales including occupancy costs Store operating expenses Other operating expenses Depreciation and amortization expenses General and administrative expenses Restructuring and impairments Total operating expenses Income from equity investees Operating income Gain resulting from acquisition of joint venture Net gain resulting from divestiture of certain operations Interest income and other, net Interest expense Earnings before income taxes Income tax expense Net earnings including noncontrolling interests Net earnings/(loss) attributable to noncontrolling interests Net earnings attributable to Starbucks Earnings per share -- basic Earnings per share - diluted Weighted average shares outstanding: Basic 16,844.1 2,154.2 2,317.6 21,315.9 8,509.0 6,064.3 499.2 980.8 1,408.9 19,690.3 $ 2,652.2 2,377.0 24,719.5 10,174.5 7,193.2 539.3 1,247.0 1,759.0 224.4 21,137,4 301.2 3,883.3 1,376.4 499.2 191.4 (170.3) 5,780.0 1,262.0 4,518.0 (0.3) 4,518.3 $ 3.27 $ 3.24 $ 17,650.7 $ 2,355.0 2,381.1 22,386.8 9,034.3 6,493.3 500.3 1,011.4 1,450.7 153.5 18,643.5 391.4 4,134.7 17,462.2 318.2 4,171.9 93.5 5.4 102.6 181.8 (92.5) 4,317.5 1,432.6 2,884.9 0.2 2,884.7 $ 1.99 $ 1.97 $ (81.3) 4,198.6 1,379.7 2,818.9 1.2 2,817.7 1.91 $ $ 1.90 1,382.7 1,394.6 1,449.5 1,461.5 1,471.6 1,486.7 Diluted STARBUCKS CORPORATION CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in millions) Sep 30, 2018 4,518.0 $ Oct 1, 2017 2,884.9 $ Oct 2 2016 2,818.9 $ (7.0) 1.9 3.5 (1.3) (109.6) 27.5 Fiscal Year Ended Net earnings including noncontrolling interests Other comprehensive income/(loss), net of tax: Unrealized holding gains/(losses) on available-for-sale securities Tax (expense) benefit Unrealized gains/(losses) on cash flow hedging instruments Tax (expense) benefit Unrealized gains/(losses) on net investment hedging instruments Tax (expense)/benefit Translation adjustment and other Tax (expense) benefit Reclassification adjustment for net (gains) losses realized in net earnings for available-for-sale securities, hedging instruments, and translation adjustment Tax expense/(benefit) Other comprehensive income/(loss) Comprehensive income including noncontrolling interests Comprehensive income/loss) attributable to noncontrolling interests Comprehensive income attributable to Starbucks 24.4 (6.5) 7.8 (2.2) (220.0) 3.4 (9.5) 2.9 53.2 (12.6) 20.1 (7.4) (38.3) (2.4) 85.5 19.0 24.7 (1.2) (174.7) 4,343.3 (0.3) 4,343.6 $ (67.2) 14.0 (47.2) 2,837.7 0.2 2,837.5 $ 78.2 (11.8) 91.0 2,909.9 1.2 2,908.7 $ 12.0 15.1 Note 14: Earnings per Share Calculation of net earnings per common share ("EPS") - basic and diluted (in millions, except EPS): Fiscal Year Ended Sep 30, 2018 Oct 1, 2017 Oct 2, 2016 Net earnings attributable to Starbucks $ 4,518.3 $ 2,884.7 $ 2,817.7 Weighted average common shares outstanding (for basic calculation) 1,382.7 1,449.5 1,471.6 Dilutive effect of outstanding common stock options and RSUS 11.9 Weighted average common and common equivalent shares outstanding (for diluted calculation) 1,394.6 1,461.5 1,486.7 EPS - basic 3.27 $ 1.99 $ 1.91 EPS-diluted $ 3.24 $ 1.97 $ 1.90 Potential dilutive shares consist of the incremental common shares issuable upon the exercise of outstanding stock options (both vested and non-vested) and unvested RSUs, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money stock options (i.e., such options' exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. We had 14.1 million, 11.4 million, and 5.4 million out-of-the-money stock options as of September 30, 2018, October 1, 2017, and October 2, 2016, respectively. of earnings. Accrued interest and penalties are included within the related tax liability on our consolidated balance sheets. Earnings per Share Basic earnings per share is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed based on the weighted average number of shares of common stock and the effect of dilutive potential common shares outstanding during the period, calculated using the treasury stock method. Dilutive potential common shares include outstanding stock options and RSUs. Performance-based RSUs are considered dilutive when the related performance criterion has been met. Common Stock Share Repurchases We may repurchase shares of Starbucks common stock under a program authorized by our Board of Directors, including pursuant to a contract, instruction or written plan meeting the requirements of Rule 1065-1(c)(1) of the Securities Exchange Act of 1934. Under applicable Washington State law, shares repurchased are retired and not displayed separately as treasury stock on the financial statements. Instead, the par value of repurchased shares is deducted from common stock and the excess repurchase price over par value is deducted from additional paid-in capital and from retained earnings. Recent Accounting Pronouncements In February 2018, the Financial Accounting Standards Board ("FASB") issued guidance on the reclassification of certain tax effects from AOCI. The guidance permits entities to reclassify the stranded tax effects resulting from the Tax Act from AOCI to retained earnings. The guidance will be effective at the beginning of our first quarter of fiscal 2020 but permits adoption in an earlier period. The guidance may be applied in the period of adoption or retrospectively to each period in which the effect of the change related to the Tax Act was recognized. We are currently evaluating the impact this guidance will have on our consolidated financial statements and the timing of adoption. Sep 30, 2018 Oct 1, 2017 Oct 2, 2016 S Fiscal Year Ended Net revenues: Company-operated stores Licensed stores Other Total net revenues Cost of sales including occupancy costs Store operating expenses Other operating expenses Depreciation and amortization expenses General and administrative expenses Restructuring and impairments Total operating expenses Income from equity investees Operating income Gain resulting from acquisition of joint venture Net gain resulting from divestiture of certain operations Interest income and other, net Interest expense Earnings before income taxes Income tax expense Net earnings including noncontrolling interests Net earnings/(loss) attributable to noncontrolling interests Net earnings attributable to Starbucks Earnings per share -- basic Earnings per share - diluted Weighted average shares outstanding: Basic 16,844.1 2,154.2 2,317.6 21,315.9 8,509.0 6,064.3 499.2 980.8 1,408.9 19,690.3 $ 2,652.2 2,377.0 24,719.5 10,174.5 7,193.2 539.3 1,247.0 1,759.0 224.4 21,137,4 301.2 3,883.3 1,376.4 499.2 191.4 (170.3) 5,780.0 1,262.0 4,518.0 (0.3) 4,518.3 $ 3.27 $ 3.24 $ 17,650.7 $ 2,355.0 2,381.1 22,386.8 9,034.3 6,493.3 500.3 1,011.4 1,450.7 153.5 18,643.5 391.4 4,134.7 17,462.2 318.2 4,171.9 93.5 5.4 102.6 181.8 (92.5) 4,317.5 1,432.6 2,884.9 0.2 2,884.7 $ 1.99 $ 1.97 $ (81.3) 4,198.6 1,379.7 2,818.9 1.2 2,817.7 1.91 $ $ 1.90 1,382.7 1,394.6 1,449.5 1,461.5 1,471.6 1,486.7 Diluted STARBUCKS CORPORATION CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in millions) Sep 30, 2018 4,518.0 $ Oct 1, 2017 2,884.9 $ Oct 2 2016 2,818.9 $ (7.0) 1.9 3.5 (1.3) (109.6) 27.5 Fiscal Year Ended Net earnings including noncontrolling interests Other comprehensive income/(loss), net of tax: Unrealized holding gains/(losses) on available-for-sale securities Tax (expense) benefit Unrealized gains/(losses) on cash flow hedging instruments Tax (expense) benefit Unrealized gains/(losses) on net investment hedging instruments Tax (expense)/benefit Translation adjustment and other Tax (expense) benefit Reclassification adjustment for net (gains) losses realized in net earnings for available-for-sale securities, hedging instruments, and translation adjustment Tax expense/(benefit) Other comprehensive income/(loss) Comprehensive income including noncontrolling interests Comprehensive income/loss) attributable to noncontrolling interests Comprehensive income attributable to Starbucks 24.4 (6.5) 7.8 (2.2) (220.0) 3.4 (9.5) 2.9 53.2 (12.6) 20.1 (7.4) (38.3) (2.4) 85.5 19.0 24.7 (1.2) (174.7) 4,343.3 (0.3) 4,343.6 $ (67.2) 14.0 (47.2) 2,837.7 0.2 2,837.5 $ 78.2 (11.8) 91.0 2,909.9 1.2 2,908.7 $