Wal-Mart, the world’s largest retailer, said the move would reduce diluted earnings per share by 20 cents to 22 cents, with nearly all of that to be booked in the fourth quarter ending this month. The move comes three months after Chief Executive Officer Doug McMillon signaled to investors that he was planning to review the retailer’s global operations and shut underperforming stores. Wal-Mart said it planned to close 102 of its Express format stores, which at 12,000 to 15,000 square feet are less than one-tenth the size of a typical Supercenter.