Outline
 Introduction
A. Total asset analyze
B. Net income and sale analyze
C. Depreciation and amortization analyze
 Conclusion
Introduction
PepsiCo Inc. The Coca-Cola Company
Are an American global corporations that with interests
in the manufacturing, marketing and distribution of
snack foods and other products.
The percentage in Total assets
2009-2010
The total assets percentage
method
The solution
((Past year- this year)/past year)100
Pepsi-cola 2009-2010
Total assets 2009 = 39,8484,000
Total assets 2010 = 68,153,000
(39,8484,000- 68,153,000)/39,8484,000=0.82
.82*100=82%
Coca-cola 2009-2010
Total assets 2009 = 48,671,000
Total assets 2010 = 72,921,000
(48,671,000 - 72,921,000)/48,671,000 =.50
.50*100=50%
The higher percentage
Pepsi-cola got higher percentage
Than coca-cola
Net income and sales analyze
 Determine the 5 year compound growth rates for net income and sales
PepsiCo
 2001
 Summary of Operations
 Net sales
 Net income
$26,935
$ 2,662
 2005
 Summary operations
 Net sales
 Net income
$ 32,562
$ 4,536
Net income and sales analyze
The calculation
 5 year compound growth rate = ( 2005 result / 2001
result )^1/4 – 1
PepsiCo Compound growth rate
 Net sales = (32,562 / 26,935) ^1/4 – 1= 4.9 %
 Net income = (4,536/2,662) ^1/4 – 1 = 14.3 %
Net income and sales analyze
Coca cola
 2001
 Summary operations
 Net Sales
 Net income
$ 23,104
$ 4,872
 2005
 Summary operations
 Net sales
 Net income
$ 30,990
$ 6,824
Net income and sales analyze
Coca Cola compound growth rate
 Net sales = (30,990/23,104) ^ 1/4 – 1 = 7.6 %
 Net income = (6,824 / 4,872) ^ 1/4 – 1 = 8.8 %
Net income and sales analyze
Pepsi -cola
Coca -cola
Net income 2001 – 2005 = 14.3 %
Net income 2001 – 2005 = 8.8 %
Net sales 2001 – 2005 = 4.9 %
Net sales 2001 – 2005 = 7.6 %
Depreciation and amortization analyze
 From the previous balance sheets ,income statements :
 the revenue of Pepsi is high
 Accumulated Amortization In Pepsi is high however
in cocoa- cola is not
Depreciation and amortization
analyze

The Rational why there is differences in these two
amounts :

None cash methods ( transactions methods)

Different strategy dealing with customer
Conclusion
We explained:
A. Total asset analyze methods
B.
The Net income and the sale analyze
C. The Depreciation and the amortization analyze
References
 finance.yahoo.com/q/is?s=PEP+Income+Statement&a
nnual
 http://www.ehow.com/how_5626335_reduce-
depreciation-amortization-expense.html
 Wikipedia.com
 Fundamentals of intermediate accounting book (
Ratio Tables Page 248 )
Thank you