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Summary Requirement

Sr. No Category Ratios
1 Profitability Ratios ROCE - Return on Capital Employed
ROE - Return on Equity / Shareholders Funds
Capital Turnover
Net and Gross Margins
2 Efficiency Ratios Inventory Days
Trade Receivable Days
Trade Payable Days
Asset Turnover
3 Liquidity Ratios Current Ratio
Acid Test Ratio/ Quick Ratio
4 Financial Ratios Debt to Equity
Gearing
Interest coverage
5 Investment Ratios EPS
PE
Dividend Coverage
Dividend Yield

Consolidated Balance Sheet Coca

Consolidated Balance Sheet of The Coca Cola Company - FY 2018,2019 and 2020
USD ($) in Millions % USD ($) in Millions % USD ($) in Millions
CONDENSED CONSOLIDATED BALANCE SHEETS Dec. 31, 2020 Change Dec. 31, 2019 Change Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents 6,795 5% p 6,480 -29% 🔻 9,077
Short-term investments 1,771 21% p 1,467 -28% 🔻 2,025
TOTAL CASH, CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS 8,566 8% p 7,947 -28% 🔻 11,102
Marketable Securities 2,348 -27% 🔻 3,228 -36% 🔻 5,013
Trade accounts receivable - Net 3,144 -21% 🔻 3,971 8% p 3,685
Inventories 3,266 -3% 🔻 3,379 10% p 3,071
Prepaid expenses and other assets 1,916 2% p 1,886 -8% 🔻 2,059
TOTAL CURRENT ASSETS 19,240 -6% 🔻 20,411 -18% 🔻 24,930
NON-CURRENT ASSETS
EQUITY METHOD INVESTMENTS 19,273 1% p 19,025 -2% 🔻 19,412
Other Investments 812 -5% 🔻 854 -1% 🔻 867
OTHER ASSETS 6,184 2% p 6,075 46% p 4,148
Deferred Income Tax Assets 2,460 2% p 2,412 -10% 🔻 2,674
Property, plant and equipment - Net 10,777 -1% 🔻 10,838 13% p 9,598
TRADEMARKS WITH INDEFINITE LIVES 10,395 12% p 9,266 39% p 6,682
GOODWILL 17,506 4% p 16,764 19% p 14,109
Other Intangible Assets 649 -12% 🔻 736 -8% 🔻 796
TOTAL NON-CURRENT ASSETS 68,056 3% p 65,970 13% p 58,286
TOTAL ASSETS 87,296 1% p 86,381 4% p 83,216
CURRENT LIABILITIES
Accounts payable 3,517 -8% 🔻 3,804 40% p 2,719
Other Payables / Accrued Expense 7,628 2% p 7,508 10% p 6,814
Loans and Notes Payable 2,183 -80% 🔻 10,994 -21% 🔻 13,835
Current maturities of long-term debt 485 -89% 🔻 4,253 -15% 🔻 5,003
Accrued income taxes 788 90% 🔻 414 1% p 411
TOTAL CURRENT LIABILITIES 14,601 -46% 🔻 26,973 -6% 🔻 28,782
NON-CURRENT LIABILITIES
LONG-TERM DEBT 40,125 46% p 27,516 8% p 25,376
OTHER LIABILITIES 9,453 11% p 8,510 11% p 7,646
Deferred Income Tax Liabilities 1,833 -20% 🔻 2,284 -3% 🔻 2,354
TOTAL NON-CURRENT LIABILITIES 51,411 34% p 38,310 8% p 35,376
THE COCA-COLA COMPANY SHAREOWNERS' EQUITY
Common stock, $0.25 par value; authorized — 11,200 shares; issued — 7,040 shares 1,760 0% 1,760 0% 1,760
Capital surplus 17,601 3% p 17,154 4% p 16,520
Reinvested earnings 66,555 1% p 65,855 4% p 63,234
Accumulated other comprehensive income (loss) (14,601) 8% p (13,544) 6% p (12,814)
Treasury stock, at cost — 2,721 and 2,738 shares, respectively (52,016) -0% (52,244) 1% p (51,719)
EQUITY ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY 19,299 2% p 18,981 12% p 16,981
EQUITY ATTRIBUTABLE TO NONCONTROLLING INTERESTS 1,985 -6% 🔻 2,117 2% p 2,077
TOTAL EQUITY 21,284 1% p 21,098 11% p 19,058
TOTAL LIABILITIES 87,296 1% p 86,381 4% p 83,216

Consolidated Income St Coca

Consolidated Income Statement of The Coca Cola Company - FY 2018,2019 and 2020
Part 1
USD ($) in Millions % USD ($) in Millions % USD ($) in Millions Pestle 770 500
CONDENSED CONSOLIDATED INCOME STATEMENT Dec. 31, 2020 Change Dec. 31, 2019 Change Dec. 31, 2018 SWOT 850 500
Revenues 33,014 -11% 🔻 37,266 9% p 34,300 Ratio 1700 1700
Cost of Goods and Services Sold (13,433) -8% 🔻 (14,619) 12% p (13,067) 3320 2700
GROSS PROFIT 19,581 -14% 🔻 22,647 7% p 21,233 Part 2 300
Part 3 238
Selling, General and Administrative Expense (9,731) -20% 🔻 (12,103) 10% p (11,002) 3238
Other Cost and Expense, Operating (853) 86% p (458) -58% 🔻 (1,079)
OPERATING INCOME 8,997 -11% 🔻 10,086 10% p 9,152 3300
Interest income 370 -34% 🔻 563 -18% 🔻 689
Interest expense (1,437) 52% p (946) -0% (950)
Equity income (loss) - net 978 -7% 🔻 1,049 4% p 1,008
Other income (loss) - net 841 2374% p 34 -102% 🔻 (1,674)
Profit Before Tax 9,749 -10% 🔻 10,786 31% p 8,225
Tax (1,981) 10% p (1,801) 3% p (1,749)
Profit After Tax 7,768 -14% 🔻 8,985 39% p 6,476
Less: Net Income attributable to noncontrolling interests 21 65 42
TOTAL INCOME (LOSS) ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY 7,747 8,920 6,434
Other comprehensive income
Net foreign currency translation adjustment (911) 74 (2,035)
Net gain / (loss) on derivatives 15 (54) (7)
Net unrealized gains (losses) on available-for-sale securities (47) 18 (34)
Net change in pension and other benefit liabilities (267) (159) 29
Total Comprehensive Income / (Loss), Net of Tax 6,558 -26% 🔻 8,864 100% p 4,429
Less: Comprehensive income / (loss) attributable to noncontrolling interests (132) 110 95
TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY 6,690 8,754 4,334
BASIC NET INCOME PER SHARE (in dollars per share) 2 2 2
DILUTED NET INCOME PER SHARE (in dollars per share) 2 2 2
AVERAGE SHARES OUTSTANDING (in shares) 4,295 4,276 4,259
Effect of dilutive securities (in shares) 28 38 40
AVERAGE SHARES OUTSTANDING ASSUMING DILUTION (in shares) 4,323 4,314 4,299

Consolidated Balance Sheet Peps

Consolidated Balnce Sheet of Pepsi Co - FY 2018,2019 and 2020
USD ($) in Millions % USD ($) in Millions % USD ($) in Millions
CONDENSED CONSOLIDATED BALANCE SHEETS Dec. 31, 2020 Change Dec. 31, 2019 Change Dec. 31, 2018
CURRENT ASSETS
Cash & Equivalents 8,185 49% p 5,509 -37% 🔻 8,721
Short Term Investments 1,366 497% p 229 -16% 🔻 272
Trade Receivables 6,892 7% p 6,447 6% p 6,079
Other Receivables 1,512 10% p 1,375 29% p 1,063
Total Inventory 4,172 25% p 3,338 7% p 3,128
Prepaid Expenses & Other Current Assets 874 17% p 747 -72% 🔻 2,630
Total Current Assets 23,001 30% p 17,645 -19% 🔻 21,893
NON-CURRENT ASSETS
Property/Plant/Equipment, Total - Net 21,369 11% p 19,305 10% p 17,589
Goodwill, Net 18,757 21% p 15,501 5% p 14,808
Intangibles, Net 19,315 20% p 16,043 1% p 15,825
Long Term Investments 2,792 4% p 2,683 11% p 2,409
Other Assets 3,312 10% p 3,011 296% p 760
Deffered Income Taxes 4,372 0% p 4,359 -0% p 4,364
TOTAL NON-CURRENT ASSETS 69,917 15% p 60,902 9% p 55,755
TOTAL ASSETS 92,918 18% p 78,547 1% p 77,648
Current Liabilities
Short-term debt obligations 3,780 29% p 2,920 -27% 🔻 4,026
Trade Payables 8,853 10% p 8,013 11% p 7,213
Other Current Liabilities 10,739 13% p 9,528 -13% 🔻 10,899
Total Current Liabilities 23,372 14% p 20,461 -8% 🔻 22,138
Non-Current Liabilities
Long Term Debt 40,370 39% p 29,148 3% p 28,295
Deferred Income Tax 4,284 5% p 4,091 17% p 3,499
Other Liabilities, Total 11,340 14% p 9,979 9% p 9,114
TOTAL NON-CURRENT LIABILITIES 55,994 30% p 43,218 6% p 40,908
Pepsico Shareowners Equity
Common Stock, Total 23 0% p 23 0% 23
Additional Paid-In Capital 3,910 1% p 3,886 -2% 🔻 3,953
Retained Earnings (Accumulated Deficit) 63,443 2% p 61,946 3% p 59,947
Treasury Stock - Common (38,446) 5% p (36,769) 7% p (34,286)
Accumulated other comprehensive loss (15,476) 8% p (14,300) -5% 🔻 (15,119)
Total PepsiCo Common Shareholders’ Equity 13,454 -9% 🔻 14,786 2% p 14,518
Non-controlling interest 98 20% p 82 -2% 🔻 84
TOTAL EQUITY 13,552 -9% 🔻 14,868 2% p 14,602
TOTAL LIABILITIES 92,918 18% p 78,547 1% p 77,648

Consolidated Income st Pepsi

Consolidated Income Statement of Pepsi Co - FY 2018,2019 and 2020
USD ($) in Millions % USD ($) in Millions % USD ($) in Millions
CONDENSED CONSOLIDATED INCOME STATEMENT Dec. 31, 2020 Change Dec. 31, 2019 Change Dec. 31, 2018
Net Revenue 70,372 5% p 67,161 4% p 64,661
Cost of Sales 31,797 6% p 30,132 3% p 29,381
Gross Profit 38,575 4% p 37,029 5% p 35,280
Selling/General/Admin. Expenses 28,495 7% p 26,738 6% p 25,170
OPERATING INCOME 10,080 -2% 🔻 10,291 2% p 10,110
Other pension and retiree medical benefits income/(expense) 117 366% p (44) -115% 🔻 298
Interest Income (Expense), Net Non-Operating (1,128) 21% p (935) -23% 🔻 (1,219)
Net Income Before Taxes 9,069 -3% 🔻 9,312 1% p 9,189
Provision for Income Taxes 1,894 -3% 🔻 1,959 -158% 🔻 (3,370)
Net Income After Taxes 7,175 -2% 🔻 7,353 -41% 🔻 12,559
Less: Net income attributable to noncontrolling interests (55) (39) (44)
Net Income Attributable to PepsiCo Shareholders 7,120 7,314 12,515
Other comprehensive income
Net currency translation adjustment (650) 628 (1,641)
Net change on cash flow hedges 7 (90) 40
Net pension and retiree medical adjustments (532) 283 (467)
Other (1) (2) 6
Total Comprehensive Income / (Loss), Net of Tax 5,999 -27% 🔻 8,172 -22% 🔻 10,497
Less: Comprehensive income / (loss) attributable to noncontrolling interests 55 39 44
Comprehensive Income Attributable to PepsiCo 5,944 8,133 10,453
Dilution Adjustment - - 2
Diluted Net Income 7,120 7,314 12,515
Diluted Weighted Average Shares 1,392 1,407 1,425
Diluted EPS Excluding Extraordinary Items 5 5 9
DPS - Common Stock Primary Issue 4 4 4
Diluted Normalized EPS 6 6 9

Ratios Calculation

The Coca Cola Company Pepsico
Profitability Ratios Ideal Ratio 2020 2019 2018 2020 2019 2018
1 ROCE - Return on Capital Employed = Operating Profit x 100 > 15 % 15% 21% 21% 19% 23% 24%
Total Equity + Long-Term Debt (Outside borrowings)
2 Return on Equity = Net Profit after Interest and Tax x 100 > 15 % - 20 % 36% 43% 34% 53% 49% 86%
Total Equity
3 Capital Turnover = Sales x times : 1 0.54 0.77 0.77 1.31 1.53 1.51
Capital Employed ( Total Equity + Long-Term Debt ( Outside borrowings))
4 Gross Margin = Gross Profit x 100 > 20 % is High 59% 61% 62% 55% 55% 55%
Sales
5 Net Margin = Net Profit x 100 > 10 % is High 24% 24% 19% 10% 11% 19%
Sales
6 Cost of Sales to Sales = Cost of Sales x 100 41% 39% 38% 45% 45% 45%
Sales Sales
COS
Efficiency Ratios Eq
LTD
1 Inventory Days = Inventory (Closing or Average) x 365 Profit 89 84 86 48 40 39
Cost of Goods Sold Fixed cost
2 Trade Receivable Days = Trade Receivables x 365 < Payable Days 35 39 39 36 35 34
Sales
3 Trade Payable Days = Trade Payables x 365 > Receivable Days 96 95 76 102 97 90
Cost of Goods Sold
4 Asset Turnover = Sales 0.25 - 5 0.38 0.43 0.41 0.76 0.86 0.83
Total Assets
Liquidity Ratios
1 Current Ratio = Current Assets 2:1 1.32 0.76 0.87 0.98 0.86 0.99
Current Liabilities
2 Acid Test Ratio / Quick Ratio = Current Asset - Inventory 1:1 1.09 0.63 0.76 0.81 0.70 0.85
Current Liabilities
Financial Ratios
1 Debt to Equity Ratio = Non-Current Outside Liability 189% 130% 133% 298% 196% 194%
Equity
2 Gearing Ratio = Non-Current Outside Liability 25%-50% 65% 57% 57% 75% 66% 66%
Non-Current Outside Liability + Equity
3 Interest Coverate Ratio = Net Profit before Interest and Tax 3-5 8 12 10 9 11 9
Interest Payable
Investment Ratios
1 Earnings per share = Net profit after interest and tax attributable to shareholders 1.80 2.09 1.51 5.11 5.20 8.78
Weighted averag number of ordinary shares
2 Price Earning Ratio = Market Price per Share 30.40 26.53 31.24 28.99 26.46 12.57
Earnings per share
3 Divident Cover Ratio = EPS 1.10 1.30 0.97 1.27 1.37 2.45
Dividend per share
4 Dividend Yield Ratio = Dividend per share 2.99% 2.89% 3.31% 2.71% 2.76% 3.25%
Market Price per Share

Ratio Requirements

Profitability Ratio
•Identify trends over last 3 years (increase/decrease?)
•Look at Chairpersons Report or CFO Report to identify reasons for increase/decrease in profit ratios
•Compare to competitors
•What was happening in that industry sector (Google it!)
•Look at the ratio of cost of sales to sales - increasing or decreasing over the period you are analysing? (increase could suggest increase in cost of raw materials)?
•Compare to Rules of Thumb
Efficiency Ratio
Identify trends over last 3 years (increase/decrease?)
Inventory days look very high – keeping stock for half a year – quite long but need to see what competitors/industry norm is
Trade receivable much lower than payable – good for cashflow
However 136 days to pay looks long – need to see what norm is for this industry and check contracts
Asset turnover – looks reasonable – again compare to competitors and industry norm

Coca Cola Ratio Analysis

Ratio analysis - The Coca Cola Company
Sr. No Category Ratio 2020 2019 2018
1 Profitability Ratios ROCE - Return on Capital Employed 15% 🔻 21% p 21%
2 Profitability Ratios ROE - Return on Equity / Shareholders Funds 36% 🔻 43% p 34%
3 Profitability Ratios Capital Turnover 0.54 🔻 0.77 p 0.77
4 Profitability Ratios Gross Margins 59% 🔻 61% 🔻 62%
5 Profitability Ratios Net Margin 24% p 24% p 19%
6 Profitability Ratios Cost of Sales to Sales 41% p 39% p 38%
7 Efficiency Ratios Inventory Days 89 p 84 🔻 86
8 Efficiency Ratios Trade Receivable Days 35 🔻 39 p 39
9 Efficiency Ratios Trade Payable Days 96 p 95 p 76
10 Efficiency Ratios Asset Turnover 0.38 🔻 0.43 p 0.41
11 Liquidity Ratios Current Ratio 1.32 p 0.76 🔻 0.87
12 Liquidity Ratios Acid Test Ratio / Quick Ratio 1.09 p 0.63 🔻 0.76
13 Financial Ratios Debt to Equity 189% p 130% 🔻 133%
14 Financial Ratios Gearing 65% p 57% p 57%
15 Financial Ratios Interest Coverage 8 🔻 12 p 10
s Investment Ratio Earnings per share 1.80 🔻 2.09 p 1.51
17 Investment Ratio Price earning ratio 30.40 p 26.53 🔻 31.24
18 Investment Ratio Dividend Cover ratio 1.10 🔻 1.30 p 0.97
19 Investment Ratio Divident yeild ratio 2.99% p 2.89% 🔻 3.31%

Competitor Ratio Analysis

Industry and Competitor Ratio Analysis
Beverages Indusry The Coca Cola Company Pepsico
Sr. No Category Ratio 2020 2019 2018 2020 2019 2018 2020 2019 2018
1 Profitability Ratios ROCE - Return on Capital Employed 15% 21% 21% 19% 23% 24%
2 Profitability Ratios ROE - Return on Equity / Shareholders Funds 0.50% 2.10% -8.00% 36% 43% 34% 53% 49% 86%
3 Profitability Ratios Capital Turnover 0.54 0.77 0.77 1.31 1.53 1.51
4 Profitability Ratios Gross Margins 47% 40% 39% 59% 61% 62% 55% 55% 55%
5 Profitability Ratios Net Margin 24% 24% 19% 10% 11% 19%
6 Profitability Ratios Cost of Sales to Sales 41% 39% 38% 45% 45% 45%
7 Efficiency Ratios Inventory Days 71 73 138 89 84 86 48 40 39
8 Efficiency Ratios Trade Receivable Days 37 36 40 35 39 39 36 35 34
9 Efficiency Ratios Trade Payable Days 96 95 76 102 97 90
10 Efficiency Ratios Asset Turnover 0.38 0.43 0.41 0.76 0.86 0.83
11 Liquidity Ratios Current Ratio 1.46 1.42 1.45 1.32 0.76 0.87 0.98 0.86 0.99
12 Liquidity Ratios Acid Test Ratio / Quick Ratio 0.78 0.79 0.90 1.09 0.63 0.76 0.81 0.70 0.85
13 Financial Ratios Debt to Equity 0.75 1.05 0.41 1.89 1.30 1.33 2.98 1.96 1.94
14 Financial Ratios Gearing 65% 57% 57% 75% 66% 66%
15 Financial Ratios Interest Coverage -0.52 1.21 0.74 7.78 12.40 9.66 9.04 10.96 8.54
16 Investment Ratio Earnings per share 1.80 2.09 1.51 5.11 5.20 8.78
17 Investment Ratio Price earning ratio 30.40 26.53 31.24 28.99 26.46 12.57
18 Investment Ratio Dividend Cover ratio 1.10 1.30 0.97 1.27 1.37 2.45
19 Investment Ratio Divident yeild ratio 2.99% 2.89% 3.31% 2.71% 2.76% 3.25%
Reference for Industry Standard
https://www.readyratios.com/sec/industry/208/

Charts and Graphs

ROCE
Year 2018 2019 2020
Coca Cola 21% 21% 15%
Pepsico 24% 23% 19%
ROE
Year Industry Coca Cola Pepsi
2018 -8% 34% 86%
2019 2% 43% 49%
2020 1% 36% 53%
Capital Turnover
Year 2018 2019 2020
Coca Cola 0.77 0.77 0.54
Pepsico 1.51 1.53 1.31
Gross Margin
Year Industry Coca Cola Pepsi
2018 39% 62% 55%
2019 40% 61% 55%
2020 47% 59% 55%
Net Margin
Year 2018 2019 2020
Coca Cola 19% 24% 24%
Pepsico 19% 11% 10%
Cost of Sales to Sales
Year 2018 2019 2020
Coca Cola 38% 39% 41%
Pepsico 45% 45% 45%
Inventory Days
Year Industry Coca Cola Pepsi
2018 138 86 39
2019 73 84 40
2020 71 89 48
Trade Receivable Days
Year Industry Coca Cola Pepsi
2018 40 39 34
2019 36 39 35
2020 37 35 36
Trade Payable Days
Year 2018 2019 2020
Coca Cola 76 95 96
Pepsico 90 97 102
Asset Turnover
Year 2018 2019 2020
Coca Cola 0.41 0.43 0.38
Pepsico 0.83 0.86 0.76
Current Ratio
Year Industry Coca Cola Pepsi
2018 1.45 0.87 0.99
2019 1.42 0.76 0.86
2020 1.46 1.32 0.98
Quick Ratio
Year Industry Coca Cola Pepsi
2018 0.90 0.76 0.85
2019 0.79 0.63 0.70
2020 0.78 1.09 0.81
Debt to Equity Ratio
Year Industry Coca Cola Pepsi
2018 0.41 1.33 1.94
2019 1.05 1.30 1.96
2020 0.75 1.89 2.98
Gearing Ratio
Year 2018 2019 2020
Coca Cola 57% 57% 65%
Pepsico 66% 66% 75%
Interest Coverage Ratio
Year Industry Coca Cola Pepsi
2018 0.74 9.66 8.54
2019 1.21 12.40 10.96
2020 (0.52) 7.78 9.04
9.04
EPS
Year 2018 2019 2020
Coca Cola 1.51 2.09 1.80
Pepsico 8.78 5.20 5.11
Price Earning Ratio
Year 2018 2019 2020
Coca Cola 31.24 26.53 30.40
Pepsico 12.57 26.46 28.99
Earnings Per Share
Year 2018 2019 2020
Coca Cola 1.51 2.09 1.80 - 0
Pepsico 8.78 5.20 5.11
Price Earning Ratio
Year 2018 2019 2020
Coca Cola 31.24 26.53 30.40
Pepsico 12.57 26.46 28.99
(0.84)
-2.69%
Dividend Cover Ratio
Year 2018 2019 2020
Coca Cola 0.97 1.30 1.10
Pepsico 2.45 1.37 1.27
Dividend Yeild Ratio
Year 2018 2019 2020
Coca Cola 3.31% 2.89% 2.99%
Pepsico 3.25% 2.76% 2.71%

Return on Equity

2018

Industry Coca Cola Pepsi -0.08 0.34 0.86 2019

Industry Coca Cola Pepsi 0.02 0.43 0.49 2020

Industry Coca Cola Pepsi 0.01 0.36 0.53

Current Ratio

2018

Industry Coca Cola Pepsi 1.45 0.87 0.99 2019

Industry Coca Cola Pepsi 1.42 0.76 0.86 2020

Industry Coca Cola Pepsi 1.46 1.32 0.98

Quick Ratio

2018

Industry Coca Cola Pepsi 0.9 0.76 0.85 2019

Industry Coca Cola Pepsi 0.79 0.63 0.7 2020

Industry Coca Cola Pepsi 0.78 1.0900000000000001 0.81

Debt to Equity Ratio

2018

Industry Coca Cola Pepsi 0.41 1.33 1.94 2019

Industry Coca Cola Pepsi 1.05 1.3 1.96 2020

Industry Coca Cola Pepsi 0.75 1.89 2.98

Gearing Ratio

Coca Cola

2018 2019 2020 0.56999999999999995 0.56999999999999995 0.65 Pepsico

2018 2019 2020 0.66 0.66 0.75

Interest Coverage

2018

Industry Coca Cola Pepsi 0.74 9.66 8.5399999999999991 2019

Industry Coca Cola Pepsi 1.21 12.4 10.96 2020

Industry Coca Cola Pepsi -0.52 7.78 9.0399999999999991

EPS

Coca Cola

2018 2019 2020 1.51 2.09 1.8 Pepsico

2018 2019 2020 8.7799999999999994 5.2 5.1100000000000003

Price Earning Ratio

Coca Cola

2018 2019 2020 31.244140503574759 26.533251121076233 30.40374338453595 Pepsico

2018 2019 2020 12.56596084698362 26.458679245283015 28.993483146067419

Capital Turnover

Coca Cola

2018 2019 2020 0.77193140387991177 0.76656930102439624 0.53760849386897691 Pepsico

2018 2019 2020 1.5073548266778563 1.5258315158124318 1.3050702867104336

EPS

Coca Cola

2018 2019 2020 1.51 2.08606173994387 28 1.8 Pepsico

2018 2019 2020 8.7799999999999994 5.1982942430703627 5.1100000000000003

PE

Coca Cola

2018 2019 2020 31.24 26.533251121076233 30.4 Pepsico

2018 2019 2020 12.57 26.458679245283015 28.99

Return on Capital Employed

Coca Cola

2018 2019 2020 0.21 0.21 0.15 Pepsico

2018 2019 2020 0.24 0.23 0.19

Dividend Cover

Coca Cola

2018 2019 2020 0.97 1.303788587 4649204 1.1000000000000001 Pepsico

2018 2019 2020 2.4500000000000002 1.3715815944776681 1.27

Dividend Yeild

Coca Cola

2018 2019 2020 3.3050847457627118E-2 2.8906955736224031E-2 2.9905178701677602E-2 Pepsico

2018 2019 2020 3.2529902138455961E-2 2.7555620183219429E-2 2.7107215104517864E-2

Gross Margin

2018

Industry Coca Cola Pepsi 0.39 0.62 0.55000000000000004 2019

Industry Coca Cola Pepsi 0.4 0.61 0.55000000000000004 2020

Industry Coca Cola Pepsi 0.47 0.59 0.55000000000000004

Net Margin

Coca Cola

2018 2019 2020 0.19 0.24 0.24 Pepsico

2018 2019 2020 0.19 0.11 0.1

Coca Cola

2018 2019 2020 0.38 0.39 0.41 Pepsico

2018 2019 2020 0.45 0.45 0.45

Inventory Days

2018

Industry Coca Cola Pepsi 138 86 39 2019

Industry Coca Cola Pepsi 73 84 40 2020

Industry Coca Cola Pepsi 71 89 48

Trade Receivable Days

2018

Industry Coca Cola Pepsi 40 39 34 2019

Industry Coca Cola Pepsi 36 39 35 2020

Industry Coca Cola Pepsi 37 35 36

Trade Payable Days

Coca Cola

2018 2019 2020 76 95 96 Pepsico

2018 2019 2020 90 97 102

Asset Turnover

Coca Cola

2018 2019 2020 0.41 0.43 0.38 Pepsico

2018 2019 2020 0.83 0.86 0.76

Company Valuation

Company Valuation - Book Value and Market Value
USD ($) in Millions USD ($) in Millions USD ($) in Millions
Sr.No Method 2020 2019 2018 Method 2018 2019 2020
Book Value 16,981 18,981 19,299
1 Book Value 19,299 18,981 16,981
Book Value / per share 4.49 4.44 3.99
10% 1,929.90 1,898.10 1,698.10
2 Market Value 235,538 236,677 201,025
Market Value / per share 54.84 55.35 47.20
10% 23,553.78 23,667.66 20,102.48
3 Market Value > Book Value 12.20 12.47 11.84
Times Times Times
Method 2018 2019 2020
Market Value / per share 47.20 55.35 54.84

Book Value

2018 2019 2020 16981 18981 19299

Market Value / per share

2018 2019 2020 47.2 55.35 54.84

Annual Report Links

Annual Report Coca Cola - 2020 https://investors.coca-colacompany.com/filings-reports/all-sec-filings/content/0000021344-21-000008/0000021344-21-000008.pdf
Annual Report Coca Cola - 2019 https://investors.coca-colacompany.com/filings-reports/all-sec-filings/content/0000021344-20-000006/0000021344-20-000006.pdf
Annual Report Pepsi Co - 2020 https://www.pepsico.com/docs/album/annual-reports/pepsico-inc-2020-annual-report.pdf?sfvrsn=d25439e4_4
Annual Report Pepsi Co - 2019 https://www.pepsico.com/docs/album/annual-reports/pepsico-inc-2019-annual-report.pdf?sfvrsn=ea470b5_2