2.Key financials statistics
3.Opinions about financial statement
4.Ratio analysis
5. Conclusion
PLUS : The Coca-Cola Company and Pepsico, Inc. Present recent 3years Financial data(2009, 2008, 2007). But in financial highlights part, they provide just 2 years data.
♣The Coca-Cola Company ♣Pepsico, Inc.
① total assets $48,671 million $39,848 million.
② total liabilities $23,325 million $22,406 million
③ total owner’s equity $25,346 million $17,442 million
Equation
Fiscal 2008: 40,519
= 19,657(48.5%) +
20,862(51.5%) 35,994
= 23,412(65%) + 12,582(35%)
Fiscal 2009: 48,671
= 23,325(47.9%) + 25,346(52.1%) 39,848
= 22,406(56.2%) + 17,442(43.8%)
As you can see, the Coca-Cola Company’s total assets for fiscal 2008 increased by 20.12%, which became 48,671. The percentage of the liabilities and the owner’s equity are both increased. Pepsico Inc.’s total assets for fiscal 2008 increased by 10.71%, which became 39,848. The percentage of the liabilities decreased and that of owner’s equity increased.
Coca-Cola Pepsi
2009 2008 2009 2008
Operating activities $8,186 $7,571 6,796 6,999
Investing activities (4,149) (2,363) (2,401) (2,667)
Financial activities (2,293) (3,985) (2,497) (3,025)
Net increase 2,320 608 1,879 1,154
Balance 7,021 4,701 3,943 2,064

분야