For the client's second question below, you will need to analyze their reported income statement closely to come to the values the client mentions.

Please explain to me how you arrived at the following values for December 2016/January 1, 2017 for Starbucks.

COGS 4078.6

Non-Operating Expense 108.5

US$ in thousands 3 months ended: Company-operated stores Licensed stores Other Net revenues Product and distribution costs Gross profit Store operating expenses Other operating expenses Depreciation and amortization expenses General and administrative expenses Restructuring and impairments Income from equity investees Operating income (loss) Gain resulting from acquisition of joint venture Net gain (loss) resulting from divestiture of certain operations Loss on extinguishment of debt Interest income and other, net Interest expense Earnings (loss) before income taxes Apr 2, 2017 4,195,400 546,700 551,900 5,294,000 (2,141,200) 3,152,800 (1,586,400) (134,700) (253,600) (326,800) Jan 1, 2017 4,469,300 602,400 661,200 5,732,900 (2,295,000) 3,437,900 (1,638,200) (145,400) (249,700) (356,400) Oct 2, 2016 4,507,700 593,300 610,200 5,711,200 (2,254,300) 3,456,900 (1,562,300) (122,100) (249,900) (401,200) Jun 26, 2016 4,181,600 527,200 529,200 5,238,000 (2,060,300) 3,177,700 (1,529,400) (137,500) (247,600) (323,400) 84,100 935,400 84,400 1,132,600 106,000 1,227,400 82,500 1,022,300 67,900 (22,900) 980,400 24,100 (23,800) 1,132,900 12,500 (24,700) 1,215,200 72,900 (21,800) 1,073,400 (1,586,400) (134,700) (253,600) (326,800) (1,638,200) (145,400) (249,700) (356,400) (1,562,300) (122,100) (249,900) (401,200) (1,529,400) (137,500) (247,600) (323,400) (1,466,400) (139,600) (247,800) (330,500) 84,100 935,400 84,400 1,132,600 106,000 1,227,400 82,500 1,022,300 65,600 864,200 Store operating expenses Other operating expenses Depreciation and amortization expenses General and administrative expenses Restructuring and impairments Income from equity investees Operating income (loss) Gain resulting from acquisition of joint venture Net gain (loss) resulting from divestiture of certain operations Loss on extinguishment of debt Interest income and other, net Interest expense Earnings (loss) before income taxes Income tax (expense) benefit Net earnings (loss) including noncontrolling interests Net (earnings) loss attributable to noncontrolling interests Net earnings (loss) attributable to Starbucks 67,900 (22,900) 980,400 (327,600) 652,800 24,100 (23,800) 1,132,900 (381,400) 751,500 300 751,800 12,500 (24,700) 1,215,200 (413,500) 801,700 (800) 800,900 72,900 (21,800) 1,073,400 (318,900) 754,500 (400) 754,100 14,500 (18,300) 860,400 (285,400) 575,000 100 575,100 652,800 US$ in thousands 3 months ended: Company-operated stores Licensed stores Other Net revenues Product and distribution costs Gross profit Store operating expenses Other operating expenses Depreciation and amortization expenses General and administrative expenses Restructuring and impairments Income from equity investees Operating income (loss) Gain resulting from acquisition of joint venture Net gain (loss) resulting from divestiture of certain operations Loss on extinguishment of debt Interest income and other, net Interest expense Earnings (loss) before income taxes Apr 2, 2017 4,195,400 546,700 551,900 5,294,000 (2,141,200) 3,152,800 (1,586,400) (134,700) (253,600) (326,800) Jan 1, 2017 4,469,300 602,400 661,200 5,732,900 (2,295,000) 3,437,900 (1,638,200) (145,400) (249,700) (356,400) Oct 2, 2016 4,507,700 593,300 610,200 5,711,200 (2,254,300) 3,456,900 (1,562,300) (122,100) (249,900) (401,200) Jun 26, 2016 4,181,600 527,200 529,200 5,238,000 (2,060,300) 3,177,700 (1,529,400) (137,500) (247,600) (323,400) 84,100 935,400 84,400 1,132,600 106,000 1,227,400 82,500 1,022,300 67,900 (22,900) 980,400 24,100 (23,800) 1,132,900 12,500 (24,700) 1,215,200 72,900 (21,800) 1,073,400 (1,586,400) (134,700) (253,600) (326,800) (1,638,200) (145,400) (249,700) (356,400) (1,562,300) (122,100) (249,900) (401,200) (1,529,400) (137,500) (247,600) (323,400) (1,466,400) (139,600) (247,800) (330,500) 84,100 935,400 84,400 1,132,600 106,000 1,227,400 82,500 1,022,300 65,600 864,200 Store operating expenses Other operating expenses Depreciation and amortization expenses General and administrative expenses Restructuring and impairments Income from equity investees Operating income (loss) Gain resulting from acquisition of joint venture Net gain (loss) resulting from divestiture of certain operations Loss on extinguishment of debt Interest income and other, net Interest expense Earnings (loss) before income taxes Income tax (expense) benefit Net earnings (loss) including noncontrolling interests Net (earnings) loss attributable to noncontrolling interests Net earnings (loss) attributable to Starbucks 67,900 (22,900) 980,400 (327,600) 652,800 24,100 (23,800) 1,132,900 (381,400) 751,500 300 751,800 12,500 (24,700) 1,215,200 (413,500) 801,700 (800) 800,900 72,900 (21,800) 1,073,400 (318,900) 754,500 (400) 754,100 14,500 (18,300) 860,400 (285,400) 575,000 100 575,100 652,800