The Management of Navistar International Corporation Coursework

The Management of Navistar International Corporation - Coursework Example On the contrary, the MD&A of the Oshkosh Corporation does not contain the justification for the inclusion of the MD&A section of the organization’s annual financial report, rather going directly into giving the information related to the nature of the company and its operations. On the other hand, the MD&A section of the Oshkosh Corporation has provided a section titled general, under which all the operations and the products that the company is involved in producing and availing to the market, both locally and internationally, are explained (Oshkosh Corporation, 32). This is completely different from the organization of the MD&A for Navistar International Corporation, which goes directly into the executive summary section, which focuses on the previous targets and goals that the organization had set, and the achievements that the organization has made in relation to these goals and targets. The other notable point where the MD&A’s for these two organizations differ is in the presentation of the specific financial information associated with the direct benefit of the shareholders. The MD&A of the Oshkosh Corporation provides the information related to the Earnings per Share (EPS) for the financial year ending 2014, by declaring that the earnings per share for its shareholders in the full year of 2014 was $3.61, which was a notable increase in from the initial estimated range of $3.10 to $3.40 per share (Oshkosh Corporation, 32). This represents an increase in the actual EPS for the shareholders by $0.21 per share. The MD&A of the Oshkosh Corporation has also provided information related to the reinstated dividends to the shareholders, as well as the great milestone made by the company which managed to repurchase 8.3 million shares of Common Stock that served to increase the earning per share for the shareholders of this organization by $0.15 in 2014.