This document analyzes and compares the financial performance of Coca-Cola and PepsiCo over three years from 2011-2013. It includes common-size income statements and balance sheets, comparative income statements and balance sheets, calculated financial ratios, and bond price analysis for both companies. The analysis shows that while both companies experienced revenue growth over the period, Coca-Cola had higher net income and stronger liquidity and return on asset ratios compared to PepsiCo.
Comparative ratio analysis on Coca-cola and Pepsi
Analysis and comparison study of both companies on the basis of
▪ Profitability ratios
▪ RETURN ON ENVESTMENT
▪ RETURN ON SHAREHOLDER’S FUND
▪ RETURN ON ASSET
▪ GROSS PROFIT RATIO
▪ NET PROFIT RATIO
▪ Liquidity ratios
▪ Current ratio
▪ Quickratio
▪ Turnover ratio
▪ CAPITAL TURNOVER RATIO
▪ FIXED ASSETS TURNOVER RATIO
▪ WORKING CAPITAL TURNOVER RATIO
▪ Solvency ratio
▪ Debt-Equity ratio
The analysis is done on the basis of company balance sheet and profit & loss account.
It is all about Financial Analysis and Financial Statements. Also it contain some comparison of financial ratios to past, industry average, sector and firms.
Horniman Horticulture, FIL 349 ( Advanced Financial Theory and Problems)CameronMcintosh8
Overview: This is a presentation on Horniman Horticulture, we have devised a Naïve and Revised forecast to extrapolate out the income statement and balance sheet from 2016 to 2018. Our presentation outlines the difference between Profits and Cash. Horniman Horticulture had high profitability but their cash balance was decreasing year-over-year. Our Revised Forecast applies our assumptions to create manageable growth without addition financing through debt or equity.
Problem: Horniman Horticulture started with a cash balance $120,000 at the end of 2012, then decreased to $9,400 at the end 2015. Cash was eroding year-over-year with no signs of stopping as the naive forecast shows they will have a negative cash balance in 2016 through 2018.
Solution/Assumption: We discovered that Horniman Horticulture was growing to fast for the business to fund its operations without debt or equity. Their cash cycle was above industry average with high receivable days, low payable days, and high inventory days. We kept payable days constant as the firm gets a 2% discount from suppliers when paid under 10 days. We increased receivable days and inventory days as they go to a more mature plant which increase gross margin. The change in cash cycle decreases revenue growth from 30% to and controllable growth of 8.3%.
Comparative ratio analysis on Coca-cola and Pepsi
Analysis and comparison study of both companies on the basis of
▪ Profitability ratios
▪ RETURN ON ENVESTMENT
▪ RETURN ON SHAREHOLDER’S FUND
▪ RETURN ON ASSET
▪ GROSS PROFIT RATIO
▪ NET PROFIT RATIO
▪ Liquidity ratios
▪ Current ratio
▪ Quickratio
▪ Turnover ratio
▪ CAPITAL TURNOVER RATIO
▪ FIXED ASSETS TURNOVER RATIO
▪ WORKING CAPITAL TURNOVER RATIO
▪ Solvency ratio
▪ Debt-Equity ratio
The analysis is done on the basis of company balance sheet and profit & loss account.
It is all about Financial Analysis and Financial Statements. Also it contain some comparison of financial ratios to past, industry average, sector and firms.
Horniman Horticulture, FIL 349 ( Advanced Financial Theory and Problems)CameronMcintosh8
Overview: This is a presentation on Horniman Horticulture, we have devised a Naïve and Revised forecast to extrapolate out the income statement and balance sheet from 2016 to 2018. Our presentation outlines the difference between Profits and Cash. Horniman Horticulture had high profitability but their cash balance was decreasing year-over-year. Our Revised Forecast applies our assumptions to create manageable growth without addition financing through debt or equity.
Problem: Horniman Horticulture started with a cash balance $120,000 at the end of 2012, then decreased to $9,400 at the end 2015. Cash was eroding year-over-year with no signs of stopping as the naive forecast shows they will have a negative cash balance in 2016 through 2018.
Solution/Assumption: We discovered that Horniman Horticulture was growing to fast for the business to fund its operations without debt or equity. Their cash cycle was above industry average with high receivable days, low payable days, and high inventory days. We kept payable days constant as the firm gets a 2% discount from suppliers when paid under 10 days. We increased receivable days and inventory days as they go to a more mature plant which increase gross margin. The change in cash cycle decreases revenue growth from 30% to and controllable growth of 8.3%.
Example Presentation Of Financial Reports PowerPoint Presentation Slides SlideTeam
Every organization needs to adapt to the ever-changing business environment. Sensing this need, we have come up with these content-ready change management PowerPoint presentation slides. These change management PPT templates will help you deal with any kind of an organizational change. Be it with people, goals or processes. The business solutions incorporated here will help you identify the organizational structure, create vision for change, implement strategies, identify resistance and risk, manage cost of change, get feedback and evaluation, and much more. With the help of various change management tools and techniques illustrated in this presentation design, you can achieve the desired business outcomes. This business transition PowerPoint design also covers certain related topics such as change model, transformation strategy, change readiness, change control, project management and business process. By implementing the change control methods mentioned in the presentation, you will be able to have a smooth transition in an organization. So, without waiting much, download our extensively researched change management framework presentation. With our Change Management Presentation slides, understand the need for change and plan to go through it without any hassles.
In case you need to present economic status of your company then our content-ready financial statement analysis PowerPoint Presentation is ideal for you. This income statement PPT presentation having multiple slides such as financial projections, key financial ratios, liquidity ratios, cash flow statement KPIs, profitability ratios, activity ratios, solvency ratios, income statement overview and funding updates etc. This cash flow assessment PowerPoint template goes well with topics like profitability analysis, business impact analysis, financial health, and income statement, balance sheet, statement of cash flow, business performance analysis, financial health, and future prospects of an organization, project future performance, economic analysis, company analysis, business valuation, fundamental analysis. For successful business presentation, PowerPoint background is as important as the content in the slides. Our accounting statement PPT slide provides you both content rich as well as professional slides. Download our financial statement analysis presentation slides to project your business future performance. Elucidate on your ideas with our Financial Statement Analysis PowerPoint Presentation Slides. Drive your team to excellence.
Finance Vision 2020 presenation used for the launching of our book at the Finance Transformation Summit (organized by Alex van Groningen) on December 2, 2008
All financial ratios of bata shoe of last five years Faiz Subhani
financial analysis of firm's financial statements & horizontal and vertical analysis is also given in this
also explained the purpose of finding each ratio for a firm and how can we compare with its past years and with other organizations and with industry standards
Asia Investment & Banking Conference 2018 – HSBC M&A Competition Champions (A...Amir Hisham
AIBC 2018 HSBC M&A Competition
Our team in the Investment Banking Division has been selected to present a pitch book - to be termed as a ‘Strategic Review’ - to the Board of Directors of our client, Michael Kors Holdings Limited (KORS), regarding a potential acquisition target in the fashion industry in line with their growth strategy.
Example Presentation Of Financial Reports PowerPoint Presentation Slides SlideTeam
Every organization needs to adapt to the ever-changing business environment. Sensing this need, we have come up with these content-ready change management PowerPoint presentation slides. These change management PPT templates will help you deal with any kind of an organizational change. Be it with people, goals or processes. The business solutions incorporated here will help you identify the organizational structure, create vision for change, implement strategies, identify resistance and risk, manage cost of change, get feedback and evaluation, and much more. With the help of various change management tools and techniques illustrated in this presentation design, you can achieve the desired business outcomes. This business transition PowerPoint design also covers certain related topics such as change model, transformation strategy, change readiness, change control, project management and business process. By implementing the change control methods mentioned in the presentation, you will be able to have a smooth transition in an organization. So, without waiting much, download our extensively researched change management framework presentation. With our Change Management Presentation slides, understand the need for change and plan to go through it without any hassles.
In case you need to present economic status of your company then our content-ready financial statement analysis PowerPoint Presentation is ideal for you. This income statement PPT presentation having multiple slides such as financial projections, key financial ratios, liquidity ratios, cash flow statement KPIs, profitability ratios, activity ratios, solvency ratios, income statement overview and funding updates etc. This cash flow assessment PowerPoint template goes well with topics like profitability analysis, business impact analysis, financial health, and income statement, balance sheet, statement of cash flow, business performance analysis, financial health, and future prospects of an organization, project future performance, economic analysis, company analysis, business valuation, fundamental analysis. For successful business presentation, PowerPoint background is as important as the content in the slides. Our accounting statement PPT slide provides you both content rich as well as professional slides. Download our financial statement analysis presentation slides to project your business future performance. Elucidate on your ideas with our Financial Statement Analysis PowerPoint Presentation Slides. Drive your team to excellence.
Finance Vision 2020 presenation used for the launching of our book at the Finance Transformation Summit (organized by Alex van Groningen) on December 2, 2008
All financial ratios of bata shoe of last five years Faiz Subhani
financial analysis of firm's financial statements & horizontal and vertical analysis is also given in this
also explained the purpose of finding each ratio for a firm and how can we compare with its past years and with other organizations and with industry standards
Asia Investment & Banking Conference 2018 – HSBC M&A Competition Champions (A...Amir Hisham
AIBC 2018 HSBC M&A Competition
Our team in the Investment Banking Division has been selected to present a pitch book - to be termed as a ‘Strategic Review’ - to the Board of Directors of our client, Michael Kors Holdings Limited (KORS), regarding a potential acquisition target in the fashion industry in line with their growth strategy.
This paper presents the financial statement analysis of PepsiCo and Coca-Cola. The paper presents a description of the companies and an analysis of the firms’ performance using profitability ratios.
Prepared by:
Abdul Hadi Anwar Siddiqui
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Startup4Chinese #14: Hate financial trouble? Guidelines for non-finance backg...Ke Zheng
Startup4Chinese: Inspire, empower and connect entrepreneur minds.
Find out more at http://Startup4Chinese.com.
And our meetup group: http://meetup.com/Startup-4-Chinese-GTA/.
The video of this presentation:
part 1- https://www.youtube.com/watch?v=AFLaARQ6ktk
part 2 - https://www.youtube.com/watch?v=o_SM4n89f6M
Companies a lot of times fail because they overlooked the basics of running a business. Startups, too, often fail to execute the basics and create pitfalls later on.
Accounting is your business doctor - it tracks how your business’s been doing lately, finds out root causes and plans a path for you to get well. No companies can grow and be viable in the long run without proper accounting management. It reveals everything from sales - such as customer adoption rate, operations - such as operating inefficiencies, to strategic issues - such as positioning and branding.
This presentation will touch important accounting basics and classic business failure cases studies. It’ll also give out useful tips for business owners.
很多时候公司的失败是由于未做到管理生意的基本面而造成的。未作这些基本点的初创公司在创业初期不会感觉到有什么问题,但是没多久就会造成事后的悲催。
财务是你生意上的医生 —— 它统计着你生意的近况,诊断出问题的根源并且设计出一条改善你“健康”的道路。现今没有任何公司可以不使用现代财务管理工具而可以长期健康的生长。财务工具能帮你扯去公司运营表面现象的面纱,暴露一切问题:从销售的客户获取率,运营的效率,到战略上的问题比如定位和品牌。
这次的交流内容会涉及财务基础(针对非财务专业),现实生活中经典的公司案例(北美地区公司案例),然后会给初创公司的创业者们有用的tips.
Speaker: Jason Lu
Experience:
10+ years experience in business development (North America and the Asia Pacific), project valuation & acquisition, product costing, corporate finance consulting. Currently working as a consultant to help turnaround medium-sized and small businesses.
经验:
10多年经验——北美和亚太地区业务拓展(曾拓展超出两亿美金的年销售额),项目估值和并购(超过2,000万美金价值的项目并购),财务成本,公司财务顾问。目前作为顾问帮助挽转GTA地区的中小公司。
Education:
MBA 14’ – Schulich School of Business, York University
Chartered Professional Accountant (CPA): 2016 – present
B.Eng. - Hefei University of Technology, China
教育背景:
MBA 14’ – Schulich School of Business, York University
Chartered Professional Accountant (CPA): 2016 – present
B.Eng. – Hefei University of Technology, China
Total Nigeria Plc listed on the Nigeria Stock Exchange has released its half year results. Check out insights into this company in their presentation which appears below.
Sign up to the www.theinvestormailinglist.com to receive earnings presentations of all listed companies in Africa by email
The Fiancial model of Nestle India Ltd Include:
- Income Statement, Balance sheet, Cash Flow Statement
- Ratio Analysis
- Scenerio Analysis
- WACC calculation
- Discounted Cash Flow Model
- Financial Dashboard etc,
**Disclaimer: This financial model only for education purpose not for any investment/trade recommendation.
please due your own due diligence before investment/trade in financial market.
4. Introduction
Coca-Cola was
founed in 1886 by Dr.
John S Pemberton
The history of the
world’s favourite drink
5. Introduction
Strong leaders in the high profitable soft
drink/beverage industry.
Coca-Cola owns the best known
worldwide, whereas Pepsico also has
great brand-name recognition.
7. Coca-Cola Common-size Statement of Income
Coca-cola Enterprises Inc.
Period Ending 31-Dec-13 31-Dec-12 31-Dec-11
Total Revenue 46,854,000 48,017,000 46,542,000
Cost of Revenue 18,421,000 19,053,000 18,215,000
Gross Profit 28,433,000 28,964,000 28,327,000
Operating Expenses
Research Development - - -
Selling General and Administrative 17,372,000 17,738,000 17,422,000
Non Recurring - - -
Others 18,000 30,000 732,000
Total Operating Expenses 36,265,000 37,238,000 36,369,000
Operating Income or Loss 10,589,000 10,779,000 10,173,000
Income from Continuing Operations
Total Other Income/Expenses Net
Earnings Before Interest And Taxes
Interest Expense
Income Before Tax 11,477,000 11,809,000 11,458,000
Income Tax Expense 8,626,000 9,068,000 8,646,000
Minority Interest - 42,000 - 67,000 - 62,000
Net Income From Continuing Ops 8,584,000 9,019,000 8,584,000
Non-recurring Events
Discontinued Operations - - -
Extraordinary Items - - -
Effect Of Accounting Changes - - -
Other Items - - -
Net Income 8,584,000 9,019,000 8,584,000
8. Pepsi common-szie Statement of Income
Period Ending 28-Dec-13 29-Dec-12 31-Dec-11
Total Revenue 66,415,000 65,492,000 66,504,000
Cost of Revenue 31,243,000 31,291,000 31,593,000
Gross Profit 35,172,000 34,201,000 34,911,000
Operating Expenses
Research Development - - -
Selling General and Administrative 25,357,000 24,970,000 25,145,000
Non Recurring - - -
Others 110,000 119,000 133,000
Total Operating Expenses 56,710,000 56,380,000 56,871,000
Operating Income or Loss 9,705,000 9,112,000 9,633,000
Income from Continuing Operations
Total Other Income/Expenses Net
Earnings Before Interest And Taxes
Interest Expense
Income Before Tax 8,891,000 8,304,000 8,834,000
Income Tax Expense 2,104,000 2,090,000 2,372,000
Minority Interest - 47,000 - 36,000 - 19,000
Net Income From Continuing Ops 6,740,000 6,178,000 6,433,000
Non-recurring Events
Discontinued Operations - - -
Extraordinary Items - - -
Effect Of Accounting Changes - - -
Other Items - - -
Net Income 6,740,000 6,178,000 6,443,000
9. Coca-Cola Common-size Balance Sheet
Period Ending 2013 2012 Change % 2011
Cash and Cash Equivalents 10,414,000 8,442,000 1,972,000 23% 12,803,000
Short Term Investments 9,854,000 8,109,000 1745000 22% 1,232,000
Net Receivable 4,873,000 4,759,000 114000 2% 4,920,000
Inventory 3,277,000 3,264,000 13000 0% 3,092,000
Other Current Assets 486,000 3,470,000 -2984000 -86% 487,000
Total Current Assets 31,304,000 30,328,000 976000 3% 25,497,000
Long Term Investments 11,512,000 10,448,000 1064000 10% 8,374,000
Property Plant and Equipment 25,032,000 23,486,000 1546000 7% 23,151,000
Goodwill 12,312,000 12,255,000 57000 0% 12,219,000
Intangible Assets 15,299,000 15,082 15283918 15,450,000
Total Assets 90,055,000 86,174,000 3881000 5% 79,974,000
Account Payable 1,933,000 1,844,000 89000 5% 1,966,000
Short Current Long Term Debt 111000 632000 -521000 -82% 16000
Total Current Liabilities 2195000 2579000 -384000 -15% 1848000
Long Term Debt 3726000 2834000 892000 31% 2996000
Other Liabilities 221000 2760000 -2539000 -92% 160000
Deferred Long Term 1103000 1128000 -25000 -2% 1191000
Total Liabilities 7245000 6817000 428000 6% 6195000
Common Stock 3000 3000 0 0% 3000
Retained Earnings 1577000 1126000 451000 40% 638000
Treasury Stock 2868000 1831000 1037000 57% 1014000
Capital Surplus 3899000 3825000 74000 2% 3745000
Other Stockholders' Equity 331000 430000 -99000 -23% 473000
Total Stockholders' Equity 2280000 2693000 -413000 -15% 2899000
Net Tangible Assets 1848000 1362000 486000 36% 996000
10. PEPSICO Common-size Balance Sheet
Period Ending 2013 2012 Change % 2011
Cash and Cash Equivalents 9375000 6297000 3078000 49% 4067000
Short Term Investment 303000 322000 -19000 -6% 358000
Net Receivable 6954000 7041000 -87000 -1% 6912000
Inventory 3409000 3581000 -172000 -5% 3827000
Other Current Assets 2162000 1479000 683000 46% 2277000
Total Current Assets 22203000 18720000 3483000 19% 17441000
Long Term Investment 1841000 1633000 208000 13% 1477000
Property Plant and Equipment 18575000 19136000 -561000 -3% 19698000
Goodwill 16613000 16971000 -358000 -2% 16800000
Tangible Assets 16039000 16525000 -486000 -3% 16445000
Others Assets 2207000 1653000 554000 34% 1021000
Total Assets 77478000 74638000 2840000 4% 72882000
Account Payable 12533000 12274000 259000 2% 11949000
Short Current Long Term Debt 5306000 4815000 491000 10% 6205000
Total Current Liabilities 17839000 17089000 750000 4% 18154000
Long Term Debt 24333000 23544000 789000 3% 20568000
Other Liabilities 4931000 6543000 -1612000 -25% 8266000
Deferred Long Term Liabilities Charges 5986000 5063000 923000 18% 4995000
Minority Interest 110000 105000 5000 5% 311000
Total Liabilities 53199000 52344000 855000 2% 52294000
Misc Stock Options Warrants 130000 123000 7000 6% 116000
Common Stock 25000 26000 -1000 -4% 26000
Retained Earnings 46420000 43158000 3262000 8% 40316000
Treasury Stock 21004000 19458000 1546000 8% -
Capital Surplus 4095000 4178000 -83000 -2% 4461000
Other Stockholders' Equity 5127000 5478000 -351000 -6% 24099000
Total Stockholders' Equity 24409000 22417000 1992000 9% 20704000
Net Tangible Assets 8243000 11079000 -2836000 -26% 12541000
11. Coca-Cola Common-size Cash Flow
2,013 2,012 2,011
Net income 8,626 9,086 8,646
Depreciation 1,977 1,982 1,954
Deferred Taxes 648 632 1,035
Non-cash items 223 25 -268
Change in working capital -932 -1,080 -1,893
Cash from operating activities 10,542 10,645 9,474
Capital Expenditure -2,550 -2,780 -2,920
Other investing cash flow items -1,664 -8,624 396
Cash from investing activities -4,214 -11,404 -2,524
Financing cash flow items 17 100 45
Total cash dividends paids -4,969 -4,595 -4,300
Cash from financing activities -3,745 -3,347 -2,234
Foreign exchange effects -611 -255 -430
Net change in cash 1,972 -4,361 4,286
12. PEPSICO Common-size Cash Flow
2013 2012 2011
Net income 6,787 6,214 6,462
Depreciation 2,663 2,689 2,737
Deferred Taxes -1,058 321 495
Non-cash items 687 -979 782
Change in working capital 609 234 -1,532
Cash from operating activities 9,688 8,479 8,944
Capital Expenditure -2,795 -2,714 -3,339
Other investing cash flow items 170 -291 -2,279
Cash from investing activities -2,625 -3,005 -5,618
Financing cash flow items 64 14 -1,363
Total cash dividends paids -3,434 -3,305 -3,517
Cash from financing activities -3,789 -3,306 -5,135
Foreign exchange effects -196 62 -67
Net change in cash 3,078 2,230 -1,876
14. Income Statement
(in millions)
Coca-cola Enterprises Inc.
12/31/2013 12/31/2012 12/31/2011
Total Revenue $46854000 $48017000 $46542000
Expenses 38270000 38998000 37958000
Net Income $8584000 $9019000 $8584000
Pepsivo Inc.
12/28/2013 12/29/2012 12/31/2011
Total Revenue $66415000 $65492000 $66504000
Expenses 59675000 59314000 60061000
Net Income $6740000 $6178000 $6443000
15. 80000000
60000000
40000000
20000000
0
2011 2012 2013
Coca-Cola
Revenue
Pepsico Revenue
80000000
60000000
40000000
20000000
0
2011 2012 2013
Coca-Cola
Expense
Pepsico Expense
10000000
8000000
6000000
4000000
2000000
0
2011 2012 2013
Net
income
Coca-Cola
Coca-Cola vs Pepsi Revenue – Expense –
Net Income (USD)
16. Balance sheet
(in millions)
Coca-Cola Pepsico
Current Assets $21,579 $17,569
Noncurrent assets $51,342 $50,584
Total assets $72,921 $68,153
Current Liabilities $18,508 $15,892
Noncurrent
$23,096 $30,785
liabilities
Owners’ Equity $31,317 $21,476
Total liabilities &
$72,921 $68,153
owners’ equity
17. Cash Flow
(in millions)
Coca-Cola Pepsico
Cash provided by
operating activities
$9,532 $8,448
Cash used by
investing activities
(4,405) (7,668)
Cash provided
(used) by financing
activities
(3,465) $1,386
Net increase in
cash
$1,662 $2,166
Fixed asset
expenditures
$2,215 $3,253
23. Conclusion
Strong industry players in soft drink/beverage
industry
Strong leaders in the highly profitable soft
drink/beverage industry
Coca-Cola possess the best recognized brand
worldwide that incurred a lower average cost of
sales. However, PepsiCo achieved even better
average sales growth rate annually