2019-02-02T11:32:45+00:00

Liquidity analysis of coke and Pepsi

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Liquidity analysis of coke and Pepsi

Liquidity & Asset Utilization Ratios Coke Coke Pepsi
2004 2003 2004
Current Ratio
Current Assets 3,264 $3,000.00 $2,039.00 $3,039.00
Current Liabilities $3,431.00 0.95 $3,941.00 0.76 $1,581.00 1.29 $2,478.00

Quick (Acid-Test) Ratio
Current Assets-Inventory $2,501.00 $2,275.00 $1,612.00 $2,665.00
Current Liabilities $3,431.00 0.73 $3,941.00 0.58 $1,581.00 1.02 $2,478.00

Inventory Turnover
Cost of Goods Sold 10,771.00 10,165.00 5,656.00 5,215.00
Average Inventory 744 14.48 722 14.08 401 14.12 376

Average Collection Period
Accounts Receivable 1,927.00 1,787.00 1,115.00 1,066.00
Average Daily Sales 50.44 38 48.14 37 Days 30.29 37 28.51

Total Asset Turnover
Sales 18,158.00 17,330.00 10,906.00 10,265.00
Total Assets 26,354.00 0.69 25,700.00 0.67 10,793.00 1.01 11,544.00

Debt & Interest Coverage Ratios

Debt to Assets Ratio
Total Liabilities 20,882.00 21,335.00 8,844.00 9,663.00
Total Assets 26,354.00 79.2% 25,700.00 83.0% 10,793.00 81.9% 11,544.00

Debt to Equity Ratio
Total Debt 12,572.00 13,665.00 6,070.00 6,971.00
Total Equity 10,177.00 1.24 9,794.00 1.40 5,620.00 1.08 6,462.00

Interest Coverage Ratio
EBIT(Earnings Before Interest & Taxes) 1,436 1,577 976 956
Interest Expense 619 2.32 607 2.60 230 4.24 239

Profitability Ratios

Gross Margin on Sales
Sales-Cost of Sales 7,387.00 7,165.00 5,250.00 5,050.00
Sales 18,158.00 40.7% 17,330.00 41.3% 10,906.00 48.1% 10,265.00

Net Profit Margin
Net Profit after taxes 596.00 676.00 457.00 416.00
Sales 18,158.00 3.3% 17,330.00 3.9% 10,906.00 4.2% 10,265.00

Market Based Ratio

Price-Earnings Ratio
Current Market Value of Common Stock 18.94 29.09
Earnings Per Share (EPS) 1.28 14.80 1.48 - 1.79 16.25 1.54

Based on the attached financial and ratio, make recommendations to management regarding their cash management.


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