, wholesale & distribution

Retail, wholesale & distribution What sets us apart? Start with industry insight

The retail, wholesale, & distribution (RW&D) industry faces unprecedented volatility, with smaller, more nimble players grabbing market share from their larger, more established counterparts. Technology advancements, , and a shift We know the industry in consumer preferences from goods to services are driving We’re recognized as one of the leading extreme disruption in the industry. These trends impact advisors to the RW&D industry, bringing everything—including audit and assurance. That’s where deep knowledge to clients at both the Deloitte comes in. With quality as our foundation, we are industry and business level. growing our practice, transforming the audit, and reinventing the audit profession.

Depth and breadth of services For RW&D companies, we can bring the full range of our capabilities—spanning finance, Hands-on experience. Deep understanding. human capital, IT, strategy & operations, Deloitte is a leading presence in the RW&D industry. We provide and tax—to every audit engagement. That services to over 85% of the Fortune 500 RW&D companies* through means we’re ready to help with accounting over 3,000 professionals in the US. standard implementations, including ASC 842 and IPO readiness, valuations, Among the Fortune 500, Deloitte provides attest services* to: tax reform implications, digital, and much more. • Over 65% of the Fortune 500 Food & Grocery Wholesalers • Over 55% of the Fortune 500 Specialty Apparel Retailers • Over 40% of the Fortune 500 Food and Drug Stores • Over 30% of the Fortune 500 Specialty Retailers • Approximately 25% of the Fortune 500 Wholesale & Distribution companies We are a recognized leader • Over 20% of the Fortune 500 Auto Retailing and Auto Services Our proprietary research and industry- companies leading insights are widely recognized • Over 20% of the Fortune 500 General Merchandisers throughout the RW&D industry.

(*) Source: Fortune 500, May 2017 http://www.deloitte.com/us/audit/consumer-industry Retail, wholesale & distribution

Leading perspectives: recent publications Let’s talk Sample of Audit Clients

• Albertsons Companies, Inc Deloitte volatility index: The great retail bifurcation Richard Paul • Applied Industrial Technologies 100 years of conventional Is the retail industry— Partner • Ascena Retail Group, Inc. US Audit & Assurance wisdom is being disrupted especially the traditional • Best Buy Company, Inc. Our latest study measures store—on the verge of Leader, Consumer disruption in the industry apocalypse? Our in-depth Industry • Big Lots, Inc. through results of the Deloitte survey tells a more nuanced Deloitte & Touche LLP • Burlington Stores, Inc. Retail Volatility Index (RVI). story, one based on a stark [email protected] • Central Garden & Pet Company Explore how you can use RVI to income bifurcation. predict the future of the Jonathan Rothman • Core-Mark Holding Company, Inc. industry. Partner • Dick Sporting Goods, Inc. US Audit & Assurance • DSW, Inc. Leader, Retail, • Fossil Group, Inc. 2018 retail, wholesale and Priming the wholesale Wholesale & Distribution distribution industry trends distribution revenue engine Deloitte & Touche LLP • GameStop Corporation outlook [email protected] • Gap, Inc. Deloitte research has Retail is in transition. . . in a discovered laying a foundation • LKQ Corporation good way. Trends reveal growth opportunities for retailers open of cross-selling and upselling • Lowe’s Companies, Inc. to new ideas for creating more to any sales strategy can • Nordstrom, Inc. customer-centric experiences. significantly help drive • Office Depot, Inc. enterprise value. • Rite Aid Corporation • , Inc. • Sears Holdings Corporation • Tailored Brands, Inc. • US Foods Holding Corporation • US LBM Holdings, LLC • Veritiv Corporation • , Inc. About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each • Williams-Sonoma, Inc. of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the , Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our global network of member firms. Visit our website for more information: http://www.deloitte.com/us/audit/consumer-industry Copyright © 2018 Deloitte Development LLC. All rights reserved.