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Ratio Analysis Of Coca-Cola Term Paper

¶ … company chosen for this report is Coca-Cola, and the industry is "Beverages- Soft Drinks," as this is almost the entirety of Coca-Cola's business. The company operates worldwide, runs a lot of its own distribution and it has a diversified portfolio of non-alcoholic beverages. The company's business is mature in most of the world, as evidenced by shrinking revenues. Coca-Cola recorded $48 billion in revenue in FY 2013, and this has declined in each of the past two years to $45.998 billion in FY2015. Net income has dropped $2 billion in this time as well, though the company is still hugely popular. The following is the trend analysis on the income statement and balance sheet over this period: Coca Cola

Income Statement

2013

2014

2015

Total Revenue

48.017

46.584

45.998

CoGS

19.053

18.421

17.889

Gross Profit

28.964

28.163

28.109

Operating Exp

18.185

18.205

18.401

Operating Income

10.779

10.228

9.708

Net Income

9.019

8.584

7.098

EPS

2

1.94

1.62

Balance Sheet

2013

2014

2015

Cash

16.551

20.268

21.675

A/R

4.579

4.873

4.466

Inventories

3.264

3.277

3.1

Total Current A

30.328

31.304

32.986

Total Non-Current

55.864

58.751

59.037

Total Assets

86.174

90.055

92.023

Current Liabilities

27.821

27.811

32.374

Non-Current L

25.185

28.804

29.088

Total Liabilities

53.384

56.882

61.703

Total Equity

32.79

33.173

30.32

Total L&E

86.174

90.055

92.023

From this, the ratios can be derived;

The five-year view shows that 2013 was the peak in the past five years for Coca-Cola. The eye test shows that one of the issues is that while revenues have declined $2 billion in the past two years, the operating expenses have not experienced a similar decline. They have held relatively steady, and the result is that the net income has declined around $2 billion over this period, a direct translation of top line to bottom line. This hints that either Coca-Cola management is insane, or that they believe the current slump is temporary and will be reversed, so there is no need to scale down the organization. Obviously, the latter is the correct answer and the first was hyperbolic comedy.
Lastly, there is the Dupont, which seeks to identify where the returns are coming from. Coca-Cola's profits are declining and it is already been identified why that it, but here goes:

ROE = Profit margin (this means net margin) * Total asset turnover * equity multiplier (Investopedia, 2015).

ROE = 15.43 * .5 * 3.03 = 23.37%

This is vs. A listed ROE of 23.41%, so basically the same. What this shows that that the ROE for Coca-Cola is fairly evenly distributed. The company has a decent margin, and reasonable turnover on its considerable asset base. It is not highly leveraged, which is something that can distort the ROE. To improve performance, Coca-Cola could conduct share…

Sources used in this document:
References

Investopedia (2015). DuPont analysis. Investopedia.com. Retrieved July 14, 2015 from http://www.investopedia.com/terms/d/dupontanalysis.asp

MSN Moneycentral: Coca-Cola (2015). Retrieved July 14, 2015 fromhttp://www.msn.com/en-us/money/stockdetails/financials/fi-KO?ocid=qbeb
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