Use the data below, comparing Starbuck financial statements with Microsoft. Do you agree if Starbuck made a better financial disclosure on its segment report? Please provide your comparative analysis on the disclosure quality of individual company.

Starbuck:

Microsoft:

Fiscal Year 2016 $ 16,000.0 $ 14,000.0 $ 12,000.0 $ 10,000.0 $ 8,000.0 $ 6,000.0 $ 4,000.0 $ 2,000.0 $- Channel Devel opment All Other Segments Americas CAP EMEA -$2,000.0 Operating Income Revenue Assets ROI 1400% 1200% 1000% 800% 600% 400% 200% Channel Devel opment All Other Seg ments Americas CAP EMEA -200% ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA INCOME STATEMENTS (In millions, except per share amounts) Year Ended June 30, 2015 2016 2014 Revenue: $ 72,948 13,885 $ 61,502 23,818 $ 75,956 17,624 Product Service and other Total revenue 86,833 85,320 93,580 Cost of revenue: Product Service and other 17,880 14,900 21.410 16,681 10,397 11,628 Total cost of revenue 32,780 27,078 33,038 Gross margin Research and development Sales and marketing General and administrative 60,542 12,046 15,713 4,611 10.011 59,755 11,381 15,811 4,677 127 52,540 11,988 14,697 4,563 1,110 Impairment, integration, and restructuring 20,182 (431) 27,759 61 Operating income Other income (expense), net 18,161 346 Income before income taxes Provision for income taxes 19,751 2,953 18,507 6,314 27,820 5,746 $ 16,798 $ 22,074 $ 12,193 Net income Earnings per share: Basic Diluted 2.12 2.10 2$ 1.49 1.48 2$ 2$ 2.66 2.63 Weighted average shares outstanding: Basic Diluted 7,925 8,013 8,299 8,399 8,177 8,254 Cash dividends declared per common share 2$ 2$ 1.44 1.24 1.12 COMPREHENSIVE INCOME STATEMENTS (In millions) Year Ended June 30, 2016 2015 2014 $ 16,798 $ 22.074 2$ 12,193 Net income Other comprehensive income (loss): Net unrealized gains (losses) on derivatives (net of tax effects of $(12), $20, and $(4)) Net unrealized gains (losses) on investments (net of tax effects of $(121), $(197), and $936) Translation adjustments and other (net of tax effects of $(33), $16, and $12) (238) (228) (519) 559 (35) 1,737 263 (362) (1,383) (1,186) Other comprehensive income (loss) (985) 1,965 $ 15,813 $ 24,039 $ 11,007 Comprehensive income SEGMENT RESULTS OF OPERATIONS Percentage Change 2016 Versus 2015 Percentage Change 2015 (In millions, except percentages) 2016 2015 2014 Versus 2014 Revenue 26,430 23,715 43,160 Productivity and Business Processes Intelligent Cloud More Personal Computing Corporate and Other 2$ 2$ 2$ 26,976 21,735 38,460 (338) 0% 6% (6)% (2)% 9% 12% 26,487 25,042 40,460 (6,669) 275 Total revenue 2$ 85,320 93,580 86,833 (9)% 8% Operating income (loss) 12,461 9,358 6,142 (7,779) 13,359 9,871 4,667 (9,736) 14,173 8,446 5,605 (465) Productivity and Business Processes Intelligent Cloud More Personal Computing Corporate and Other %24 (7)% (5)% 32% (6)% 17% (17)% Total operating income 2$ 20,182 18,161 27,759 11% (35)%