Coca Cola

Intermediate Accounting
Prepared By:
Name ID
Bokhtiar, A.S.M Arif 14-27730-3
Prepared For:
FAIEZA CHOWDHURY

Acknowledgement
We would like to express our deepest appreciation to all those who rendered their helping hand to
complete this report. A special gratitude, we would like to give to our honorable faculty,
Ms.FAIEZA CHOWDHURY, whose contribution in stimulating suggestions and encouragement
helped us to coordinate our report.
Furthermore, we would also like to acknowledge with much appreciation the crucial information
of COCA COLA, who gave the permission to use all required equipment and the necessary
information to complete the task. The relative profitability, liquidity and solvency of Coca Cola
after computing the appropriate ratios for the fiscal period 2014 and 2015. A special thanks goes
to our team mates, who helped each other to assemble the parts and gave suggestion about the
task. Last but not least, many thanks go to those sources through what we have been able to gather
all this information. I have to appreciate the guidance given by other supervisor as well as the
panels especially in our project presentation that has improved our presentation skills. Thanks go
to their comment and advices also.

Table of Contents
Topic Page
Objective 1
1 Company Background 2
1.1 LOGO 3
1.2 Mission 4
1.3 Vision 4
1.4 Winning 4
1.4.1 Culture: 4
1.5 Values: 5
2. Products: 5
2.1 Product List: 6
2.2 Product Description: 8
3. CSR activities of Coca-Cola: 20
3.1 ENERGY MANAGEMENT AND
CLIMATE PROTECTION:
20
3.2 WATER MANAGEMENT: 20
3.3 SUSTAINABLE PACKAGING: 20
3.4 PRODUCT RESPONSIBILITY: 20
3.5 COMMUNITY: 20
3.6 RESOURCE SCARCITY: 20
4. Calculation: 21
4.1 Liquidity Ratio of coca-cola
company
21
4.2 Activity Ratio: 22
4.3 Coverage Ratios: 23
4.4 Profitability Ratios: 23
5. Findings and Evaluation: 24
5.1 Liquidity ratio: 24
5.2 Activity ratio: 25

5.3Coverage ratio: 26
5.4 Profitability ratio: 26
6. Limitations of the Study: 27
7. Conclusion: 272
8. Bibliography & References: 27
9. Appendix 28
9.1Appendix A: 28
9.2 Appendix B: 28
9.3 Appendix C: 29
9.4 Appendix D: 30
9.5 Appendix E: 31

1
Objective
We did this report to know about the company Coca-Cola. Our main focus was on the financial
position of the company and we found out the ratios to analyses their performance. We found out
the following ratios:
 Liquidity ratio
 Activity ratio
 Coverage ratio
 Profitability ratio
We found there ratios and compared the company’s performance over the years and where the
company is going. That is whether they are improving or not based on the ratios.

2
1. Company Background:
It was introduced in 1886 and in New York. Coke it is being the #1 nonalcoholic beverage
company, as well as one of the world's most recognizable brands. The Coca-Cola Company is
home to 20 billion-dollar-brands, including four of the top five soft drinks: Coca-Cola, Diet Coke,
Fanta, and Sprite. Other top brands include Minute Maid, PowerAde, and vitaminwater. All told,
the company owns or licenses and markets more than 500 beverage brands, mainly sparkling
drinks but also waters, juice drinks, energy and sports drinks, and ready-to-drink teas and coffees.
With the world's largest beverage distribution system, The Coca-Cola Company reaches thirsty
consumers in more than 200 countries.
Like many people who change history, John Pemberton, an Atlanta pharmacist, was inspired by
simple curiosity. One afternoon, he stirred up a fragrant, caramel-colored liquid and, when it was
done, he carried it a few doors down to Jacobs’ Pharmacy. Here, the mixture was combined with
carbonated water and sampled by customers who all agreed this new drink was something special.
So Jacobs’ Pharmacy put it on sale for five cents (about 3p) a glass. Pemberton’s bookkeeper,
Frank Robinson, named the mixture Coca-Cola and wrote it out in his distinctive script. To this
day, Coca-Cola is written the same way. In the first year, Pemberton sold just nine glasses of
Coca-Cola a day. A century later, The Coca-Cola Company has produced more than ten billion
gallons of syrup. Over the course of three years, between1888-1891, Atlanta businessman Asa
Griggs Candler secured rights to the business for a total of about $2,300 (about £1,500). Candler
would become Coca-Cola’s first president and the first to bring real vision to the business and the
brand. Inevitably, the drink’s popularity led to a demand for it to be enjoyed in new ways. In 1894,
a Mississippi businessman named Joseph Biedenharn became the first to put Coca-Cola in bottles.
He sent 12 of them to Candler who responded without enthusiasm. Despite being a brilliant and
innovative businessman, he didn’t realize then that the future of Coca-Cola would be with portable,
bottled beverages customers could take anywhere. He still didn’t realize it five years later, when,
in 1899, two Chattanooga lawyers, Benjamin Thomas and Joseph Whitehead, secured exclusive
rights from Candler to bottle and sell the beverage for the sum of only one dollar. After 70 years
of success with one brand, The Coca-Cola Company decided to expand its range of flavours. Fanta,

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originally developed in the 1940s, was introduced in the 1950s, before Sprite followed in 1961,
TAB in 1963 and Fresca in 1966.
The company’s presence worldwide was growing rapidly and year after year Coca-Cola found a
home in more and more places: Cambodia, Montserrat, Paraguay, Macau and Turkey among
others.The first decade of the new millennium brought with it an increase in Coca-Cola’s efforts
to create a sustainable framework for the future. The company has continued to build on existing
relationships with global sports events such as the FIFA World Cup™ and played a major role in
making the London 2012 Olympics the most sustainable Games in history. Meanwhile, we
continue to nurture our affiliation with Special Olympics, which began in 1968.
From the early beginnings when just nine drinks a day were served, Coca-Cola has grown to be
the world’s most ubiquitous brand. There are now 1.9 billion servings of Coca-Cola Company
products served every day. They want to keep providing magic every time someone drinks one of
our 400+ brands, and they aim to do it all in a sustainable way that benefits consumers and the
communities they operate in.
1.1. LOGO:

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1.2 Mission:
Coca-Cola’s roadmap starts with their mission, which is enduring. It declares Coca-Cola’s purpose
as a company and serves as the standard against which they weigh their actions and decisions.
 To refresh the world...
 To inspire moments of optimism and happiness...
 To create value and make a difference
1.3 Vision:
Their vision serves as the framework for our Roadmap and guides every aspect of our business by
describing what they need to accomplish in order to continue achieving sustainable, quality
growth.
 People: Be a great place to work where people are inspired to be the best they can be.
 Portfolio: Bring to the world a portfolio of quality beverage brands that anticipate and
satisfy people's desires and needs.
 Partners: Nurture a winning network of customers and suppliers, together we create mutual,
enduring value.
 Planet: Be a responsible citizen that makes a difference by helping build and support
sustainable communities.
 Profit: Maximize long-term return to shareowners while being mindful of our overall
responsibilities.
 Productivity: Be a highly effective, lean and fast-moving organization.
1.4 Winning
1.4.1 Culture: Their Winning Culture defines the attitudes and behaviors that will be required
of them to make their 2020 Vision a reality.

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1.5 Values:
Their values serve as a compass for their actions and describe how they behave in the world.
Leadership: The courage to shape a better future
Collaboration: Leverage collective genius
Integrity: Be real
Accountability: If it is to be, it's up to me
Passion: Committed in heart and mind
Diversity: As inclusive as our brands
Quality: What we do, we do well
Teamwork: Collaborate for collective success
2. Products:
The Coca-Cola Company sells the products form of soft drinks include beverage concentrates and
syrups, with major beverage products. Business has more than 300 beverage brands all over the
world with a major to be Coke, Fanta, Lift, Sprite, Frutopia 100% Fruit Juice, and Powerade. The
Coca-Cola Company Beverages its packages into plastic bottles of sizes 2 liters, 1.25 liters, 600ml
and 300ml. These are also available in aluminum cans of 375ml. Coca-Cola is the most well-
known trademark, recognized by 94 percent of the world population. Business was very successful
and has an excellent reputation. The price of Coca-Cola are various according to size, place, and
packaging. Maybe if Coca-Cola sells in the school will have different price if the Coca-Cola sells
in the bazaar or market, or if we compare the price of Coca-Cola in Indonesia will different in
America. (My blog Dewi Irianty, 2011)
As information from Coca-Cola Amatil (CCA) Indonesia (Profile Company, www.Coca-
Colaamatil.co.id, 2011) Coca-Cola Bottling Indonesia (CCBI) is a manufacturer and distributor of
soft-drinks in Indonesia. We manufacture and distribute products licensed from The Coca-Cola

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Company. In addition to providing quality products and high standards, they also provide the best
support services, both for their customer (distribution partners) as well as consumers. To support
the best service, the CCBI provides the National Contact Center (NCC), a service center for
customer and consumers throughout Indonesia. NCC serves as a medium for customers and
consumers who need information or any services related to the Company and the products of Coca-
Cola.
2.1 Product List:
Coca-Cola Diet Coke Coke Zero Thums Up Sprite
Sprite Zero Fanta Fuze Tea Lemon Fuze Tea Peach

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Maaza Maaza Milky Delite Minute Maid Guava Minute Maid Mango
Limca Pulpy Orange Minute Maid Kinley Water Kinley Soda
Mixed Juice
Schweppes Georgia Gold Vio Almond Delight

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2.2 Product Description:
COCA-COLA:
Coca-Cola is the most popular and biggest-selling soft drink in history, as well as one of the most
recognizable brands in the world. Created in 1886 in Atlanta, Georgia, by Dr. John S.
Pemberton, Coca-Cola was first offered as a fountain beverage at Jacob's Pharmacy by
mixing Coca-Cola syrup with carbonated water. Coca-Cola was patented in 1887, registered as a
trademark in 1893 and by 1895 it was being sold in every state and territory in the United States.
In 1899, The Coca-Cola Company began franchised bottling operations in the United States and
in 1906 bottling operations for Coca-Cola began to expand internationally.
SPRITE:
Introduced in 1961, Sprite is the world's leading lemon-lime flavored soft drink. Sprite is sold in
more than 190 countries and ranks as the No. 3 soft drink worldwide.

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FANTA:
Introduced in 1940, Fanta is the second oldest brand of The Coca-Cola Company and their second
largest brand outside the US. Fanta Orange is the leading flavor but almost every fruit grown is
available as a Fanta flavor somewhere. Consumed more than 130 million times every day around
the world, consumers love Fanta for its great, fruity taste.
DIET COKE :
Diet Coke, also known as Coca-Cola light in some markets, is a sugar- and calorie-free soft drink.
It was first introduced in the United States on August 9, 1982, as the first new brand since 1886 to
use the Coca-ColaTrademark. Today, Diet Coke/Coca-Cola light is one of the largest and most
successful brands of The Coca-ColaCompany, available in more than 150 markets around the
world.

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COCA-COLA ZERO:
Coke Zero was Coca-Cola's largest product launch in 22 years and launched in 2005, reaching
billion-dollar status in 2007. Coca-Cola Zero offers great Coke taste, uplifting refreshment and
zero sugar.
COCA-COLA LIFE :
Coca-Cola Life is a reduced-calorie cola sweetened with cane sugar and stevia leaf extract.
At 60 calories per 8-oz. glass bottle, Coca-Cola Life has 35 percent fewer calories than other
leading colas*.Stevia, a sweetener with zero calories, is obtained from the leaf of the stevia plant.
Together with cane sugar, stevia leaf extract gives Coca-Cola Life its delicious, sweet flavor.Coca-
Cola Life is the perfect refreshing beverage to enjoy throughout summer’s sweetest moments and
pairs well with some of our favorite seasonal dishes.

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DASANI:
Pure, crisp DASANI delivers fresh taste with a clean, fresh style. DASANI DROPS is the vibrant
and delicious drop that transforms everyday moments into something deliciously fun, unexpected
and colorful.
MINUTE MAID:
Minute Maid has been making juice for more than 60 years and has a heritage of nutrition,
innovation, and quality. In 1945, the U.S. Army ordered 500,000 pounds of powdered orange
juice from the Florida Foods Corporation, which later renames itself to Vacuum Foods and then
finally the Minute Maid Corporation. The Minute Maid Corporation was acquired by The Coca-
Cola Company in 1960, marking its first venture outside of soft drinks.

12
CIEL:
Ciel is purified, noncarbonated bottled water that has been enjoyed by consumers since 1996. Ciel
Mineralizada, a bottled mineral water, became available in Mexico in 2001.
POWERADE:
POWERADE™ combines carbohydrates, electrolytes with fluids for energy and hydration. It
quenches thirst and replenishes minerals and carbohydrates lost during sports or other intense
activities. In most markets, POWERADE is scientifically formulated with the ION4® Advanced
Electrolyte System, which helps replenish 4 key electrolytes lost in sweat: Sodium, Potassium,
Calcium, & Magnesium.

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SIMPLY ORANGE:
Simply Orange is a premium, gently pasteurized, not from concentrate 100% orange juice.
Available in six varieties, Simply Orange is never frozen and never sweetened.
COCA-COLA LIGHT:
Diet Coke, also known as Coca-Cola light, is a sugar- and calorie-free soft drink with a deliciously
crisp taste that gives us a light boost in our busy day. It was first introduced in the United States
on August 9, 1982, as the first new brand since 1886 to use the Coca-Cola Trademark. The brand
created an entire new category and a new way of life. Today, Diet Coke/Coca-Cola light is one of
the largest and most successful brands of The Coca-Cola Company, available in over 150 markets
around the world.

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FRESCA:
With a unique citrus taste, Fresca is a caffeine-free soft drink for discriminating adults. Fresca was
introduced in the United States in 1966 as a calorie-free grapefruit-flavored drink. Its bubbly, crisp,
light taste provides a flavorful beverage to consumers who want great citrus taste in a calorie-free
soft drink. Fresca is sweetened with sugar in some parts of the world.
GLACÉAU VITAMINWATER:
Glacéau vitaminwater has always been a simple idea. Start with water and then add bold, fruity
flavors and just the right amount of sugar to make it delicious. finally, top it off with a little extra
nutrition, genius and it never would’ve happened if someone hadn’t looked at a plain bottle of
water and said, “what if this was a little better?” making things a little better is what makes glacéau
vitaminwater great.

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Glacéau vitaminwater, the pioneer of the nutrient-enhanced water beverage category, is available
in over 26 countries. Grab a cold vitaminwater and make your day a little better. Also available
with no calories in many countries—glacéau vitaminwater zero.
DEL VALLE:
Del Valle Brand has its roots in Latin America and recently joined our ‘billion’ dollar brand status
within The Coca-Cola Company portfolio of brands. It has a diverse juice line up ranging from
100% juices and nectars to juice drinks and is available in different convenient packaging for the
whole family. The brand is available in Mexico, Brazil, Colombia, Venezuela, Central America,
and other markets in Latin America.
GLACÉAU SMARTWATER:
Glacéau smartwater is inspired by the way Mother Nature makes water, known as the
hydrologic cycle. They simulate this process by vapor distilling water, making every drop as
pure as the very first drop of rain (before it passes through pollutants, of course). If that’s not

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smart enough, they then one-up Mother Nature by adding in electrolytes for a clean crisp
taste. If that sounds like genius, it is. Smartwater is smart because it’s made that way.
MELLO YELLO:
The smooth citrus taste of Mello Yello has refreshed people's thirst for over two decades. Its unique
taste and confident, in-control style sets it apart from other soft drinks. Mello Yello highlights the
smooth choices in life - because when we drink Mello Yello, everything goes down easy.
FUZE :
FUZE® is reinventing the juice drink experience with its line of flavored beverages that blend
together the goodness of diverse fruity flavors and nutritional ingredients. The new and improved
FUZE is now available in twelve mouthwatering flavor varieties, each of which is an excellent
source of antioxidant Vitamins A, C and E.

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FUZE TEA:
FUZE TEA is a new global tea brand from the Coca-Cola family that is a fusion of tea with fruit
flavors and other natural ingredients. Created through a special process that ensures a delightful
fusion of tea, fruit and other natural flavors, FUZE TEA delivers a fresh, contemporary expression
of tea.
BURN :
With a potent combination of energizing ingredients, burn is designed to invigorate our senses and
to give us the power to keep it going. Available in 76 markets throughout Europe, Africa and
Latin America, burn is popular among adventurous trendsetters.
HONEST TEA:

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Honest Tea®, the nation's #1 organic bottled tea, delivers great-tasting, lower-calorie refreshment.
Each tea is freshly brewed using organic tea leaves and a touch of organic cane sugar. Honest
Ade® and Honest Kids®, organic caffeine-free thirst quenchers, are 50 calories or less per serving.
Honest Tea is USDA Certified Organic, OU Kosher, Fair Trade Certified™ and is available at
retailers nationwide.
NOS:
Popular among auto enthusiasts, NOS is sold in 16-oz. cans and 22-oz. re-sealable bottles, with
the latter bearing a resemblance to actual Nitrous Oxide canisters used in automotive performance.
The unique 22-oz. package won a National Association of Container Distributors packaging
innovation award in 2007. NOS Energy Drink was developed in 2005 by FUZE Beverage and
Holley Performance Products and was purchased by The Coca-Cola Company in 2007.
ODWALLA:

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For over 30 years, Odwalla has been delivering great-tasting nutrition from coast to coast with a
full line of 100% juices, smoothies, protein shakes and food bars. Each one of their products is
uniquely crafted with high quality, premium ingredients. In fact, with over 40 different beverage
and bar varieties, their expertise blends together the perfect combination of delicious taste and
purposeful nutrition. Personal choices can make a big difference when it comes to taking care of
yourselves, and at Odwalla, they want us to live life fully, one delicious snack at a time.
POWERADE ZERO:
Electrolytes without the calories. POWERADE ZERO™ is a great-tasting electrolyte-enhanced
sports and fitness drink. It combines electrolytes with fluids for hydration. It quenches thirst and
replenishes minerals lost during sports or other intense activities.
3. CSR activities of Coca-Cola:

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3.1 ENERGY MANAGEMENT AND CLIMATE PROTECTION:
They aim to reduce the amount of energy we consume, to minimize our carbon footprint, to be a
leading company in climate protection while working with community, universities and local
governments.
3.2 WATER MANAGEMENT:
A key business strategy is based on establishing a sustainable water management model and
minimizing their water footprint, while also reducing the amount of water we consume per product
in all operation fields.
3.3 SUSTAINABLE PACKAGING:
They aim to minimize the environmental impact of packaging and increase recycled materials use.
WORKPLACE they aim to provide a fair and safe working environment for employees while
implementing projects and programs that support personal and professional development.
3.4 PRODUCT RESPONSIBILITY:
They aim to form our purchase, production and marketing practices with a sustainable corporate
governance perception, creating surplus value for their entire value chain.
3.5 COMMUNITY:
They aim to support sustainable development in communities where they operate and contribute
to the welfare of the society.
3.6 RESOURCE SCARCITY:
They’re fully aware of the risks business. In order to ensure a supply of resources in the future,
and opportunities that resource scarcity poses to their business, in particular for their packaging.
The sources of the virgin materials they use are finite and an increasing risk due to climate change
and population growth. This has an impact not only on their ability to source these materials, but
also on their cost. Ensuring that they have a high-quality supply for our packaging materials, at a
stable cost, is critical for the future of their society needs to find new, renewable sources of raw
materials that can be reused and recycled. And need a ‘circular economy’ way of thinking.

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3.7 WATER:
Even if temporary, these issues could result in increased production costs or capacity constraints
and affect the growth of agricultural ingredients that they use. This is why they’re taking a holistic
approach to water stewardship – working to protect the future sustainability of water sources we
rely upon, striving to be an efficient user of water, recycling and reusing our water where possible,
and ensuring that they can replenish the water and use in areas of water stress.
4. Calculation:
4.1 Liquidity Ratio of coca-cola company(All equations are in Million Dollar) :
A. Current Ratio (2015) = Current Assets / Current liabilities
= 33395/ 26930
= 1.24
B. Current Ratio (2014) = Current Assets / Current liabilities
=32986 / 32374
= 1.02
C. Quick Ratio (2015) = Current Assets –( Inventories+ prepaid expense) / Current
Liabilities = 33395 – (2,902+2752) / 26930
= 1.03
D. Quick Ratio (2014) = Current Assets –( Inventories+ prepaid expense) / Current
Liabilities = 32986 –( 3,100+3066) / 32374
= 0.83
4.2 Activity Ratio:

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A. Receivable turnover ratio(2015)= Annual net credit sales/ Account Receivables
=44294/3941
=11.24
B. Receivable turnover ratio(2014)= Annual net credit sales/ Account Receivables
=45998/4466
=10.302
C. Inventory turnover ratio(2015)= Cost of goods sold/ Inventory
=17482/2902
=6.02
D. Inventory turnover ratio(2014)= Cost of goods sold/ Inventory
=17889/3100
=5.77
E. Total asset turnover ratio(2015)= Net Sales/ Total Assets
=44294/90093
=0.49
F. Total asset turnover ratio(2014)=Net Sales/ Total Assets
=45998/92023
=0.50
4.3 Coverage Ratios:

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A. Debt to total asset ratio (2015) = Total debt / Total assets
=64329/90093
=0.71
B. Debt to total asset ratio (2014) = Total debt / Total assets
=61462/92023
=0.67
C. Interest coverage ratio (2015) =Earnings before interest and tax /Interest Expense
=10461/856
=12.22
D. Interest coverage ratio (2014) =Earnings before interest and tax /Interest Expense
= 9808/483
=20.31
4.4 Profitability Ratios:
A. Profit Margin ratio (2015) = Net Income after tax/ Net sales
=7366/44294
=16.63%
B. Profit Margin ratio (2014) = Net Income after tax/ Net sales
= 7124/45998

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=15.49%
C. Return on Assets (ROA 2015) =Net profit after taxes/ Total assets
=7366/90093
=8.18%
D. Return on Assets (ROA 2014) = Net profit after taxes/ Total assets
=7124/92023
=7.74%
E. Return on Equity (ROE 2015) = (Net income after tax –preferred dividend) /Average
common stock equity
=(7366-5741)/1760
=92.33%
F. Return on Equity (ROE 2014) =(Net income after tax –preferred dividend) /Average
common stock equity
= (7124-5350)/1760
=100.80%
5. Findings and Evaluation:
5.1 Liquidity ratio:
1. Current Ratio:
Here we can see that the ratio of 2015(1.240) is better than 2014(1.018).It indicates that
their ability to pay the short term debt is better in 2015 than the year of 2014.So the position
of the company is better in 2015 than 2014.
2. Acid test or Quick ratio
We know that Quick Ratio measure immediate short term liquidity (without considering
inventory) of the firm by using its quick assets. Here we can see that the ratio of 2015 is

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1.03 and the result of 2014 is 0.83. That means the short liquidity of the firm is better in
2015 as it is higher than 2014.
So, overall we can say that the liquidity position in 2015 is better and higher than 2014
which is good for the company.
5.2 Activity ratio:
1. Receivable turnover ratio
We know that Receivable turnover ratio measures the number of times on average a
company collects receivables during the period. Here the ratio of 2015 is 11.24 and 10.30
in year 2014.The ability of collecting money in 2015 is better in 2015 is better than year
2014 as the ratio of 2015 is higher than 2014.
2. Inventory turnover ratio
How many times company can completely sell their inventory? Its purpose is to measure
the liquidity of the inventory. Here the ratio of 2015 is 6.02 and the result of 2014 is 5.77.
We can see that in 2015 result is higher than 2014. So in this case the position in year 2015
is better to convert the inventories into cash than the year of 2014.
3. Total asset turnover ratio
We know that total asset turnover ratio measures how efficiently assets are used to generate
sales. Here the ratio of 2015 is 0.49 and the result of 2014 is 0.50. So we can say that year
2015 is efficient to generate cash by using asset than the year 2014.
So, here the overall position is better in 2015 as it is higher than the year 2014.
5.3 Coverage ratio:
1. Debt to total asset ratio

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Debt to asset ratio measures the percentage of total assets provided by creditors. That
means how much of the asset is actually financed by debt. Here the ratio 2015 is 0.71 and
the result of 2014 is 0.67.Here we see that 2015 is higher than 2014. As we know that the
lower ratio is better in debt to total asset ratio, so year 2014 is better here than the year
2015.
2. Interest coverage ratio
It measures the ability of the company to meet interest payments as they come due. A
higher interest coverage ratio indicates a better financial health as it means that the
company is more capable to meet its interest obligations from operating earnings. The ratio
of 2015 is 12.22 and 20.31 in the year 2014.So the ability to meet the interest payment was
better in year 2014 as it is higher than 2015.
5.4 Profitability ratio:
1. Profit Margin ratio:
Profit Margin measures their earning how much profit they can generate. Here the ratio of
2015 is 16.63% and 15.49% in year 2014.So the result is better in 2015 as they generate
more profit than 2014.
2. Return on Assets (ROA)
It measures overall profitability of assets and here higher ratio is better. The result in 2015
is 8.18% and 7.74% in year 2014.As we know higher ratio is better here , so year 2015 is
better than 2014.
3. Return on Equity(ROE)
It measures profitability of shareholder’s investment. The result of 2015 is 92% and the
ratio of 2014 is 100%. Here, the ratio of 2015 is lower than the ratio of 2014. As higher
ratio is better here so in year 2014 is better than 2015 and the company did well in previous
year.
6. Limitations of the Study:
The main limitations are as follows:

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o Lack of available up-to-date information.
o Prolonged process and long time involved in the evaluation of project.
o Some technical words were difficult to understandable.
o Lack of sufficient, updated and precise information in the website.
o Time was too short to give a clear whole idea on this project.
o Due to company’s confidentiality we faces some data accuracy problem
7. Conclusion:
The data has clearly indicated that Coca-Cola products are more popular than the products of Pepsi
and others mainly because of taste, brand name, innovativeness and availability, thus it should
focus on good taste so that it can capture the major part of the market. The study also indicated
that the consumer are satisfied with the Coca-Cola product and purchase them any specific
occasions. In today’s scenario customer is the king because they get various choices around them.
If they are not capable of providing them the desired result they will definitely switch over to the
other provider. Therefore to survive in this cutthroat competition they need to be the best.
Customer is no more loyal in today’s scenario, so they need to be always on their toes.
8. Bibliography & References:
http://www.coca-cola.co.uk/stories/history/heritage/from-1886-to-the-present-day--this-is-the-story-
of-coca-cola/
http://www.coca-colacompany.com/our-company/mission-vision-values/
www.wikipedia.com, 2011
9. Appendix

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9.1 Appendix A:
9.2 Appendix B:

Coca Cola

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