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Expand Your Critical Thinking 13-4

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Expand Your Critical Thinking 13-4

The Coca-Cola Company and PepsiCo, Inc. provide refreshments to every corner of the world. Suppose selected data from recent consolidated financial statements for The Coca-Cola Company and for PepsiCo, Inc. are presented here (in millions).
Coca-Cola PepsiCo Total current assets $17,551 $12,571 Total current liabilities 13,721 8,756 Net sales 30,990 43,232 Cost of goods sold 11,088 20,099 Net income 6,824 5,946 Average (net) accounts receivable for the year 3,424 4,654 Average inventories for the year 2,271 2,570 Average total assets 44,595 37,921 Average common stockholders’ equity 22,636 14,556 Average current liabilities 13,355 8,772 Average total liabilities 21,960 23,466 Total assets 48,671 39,848 Total liabilities 23,872 23,044 Income taxes 2,040 2,100 Interest expense 355 397 Net cash provided by operating activities 8,186 6,796 Capital expenditures 1,993 2,128 Cash dividends 3,800 2,732

Explanation / Answer

=30990/3424 =9.1 times

= 365 / 9.1 =40.3 days

= 365/4.9

=74.8 days

= 365/7.8

= 46.7 days

= 23872/48761

= 49%

= 23044/39848

= 58%

EBIT / interest expense

EBIT = net income+tax+interest

(6824+2040+355)/355

= 25.9 times

(5946+2100+397)/397

= 21.2 times

= 8186-1993

= $6193

= 6796-2128

= $4668

= 6824/30990

= 22.1%

= 5946/43232

= 13.7%

= 30990/44595

= 0.69 times

= 43232/37921

= 1.14 times

= 6824/48671

= 14.1%

= 5946/39848

= 14.9%

= 6824/22636

= 30.1%

= 5946/14556

= 40.8%


Formula Coca cola Pepsico Current ratio current assets/ current liab. =17551/13721 = 1.28:1 =12571/8756 = 1.44:1 Accounts receivables turnover net sales / avergae accounts receivables

=30990/3424 =9.1 times

= 43232/4654 = 9.3 times Average collection period 365 / receivables turnover

= 365 / 9.1 =40.3 days

= 365 / 9.3 =39.3 days Inventory turnover COGS / avergae inventory =11088/2271 =4.9 times = 20099/2570 = 7.8 times Days in inventory 365/inventory turnover

= 365/4.9

=74.8 days

= 365/7.8

= 46.7 days

Solvency ratio Debt to asset ratio Total liab. / total assets

= 23872/48761

= 49%

= 23044/39848

= 58%

Times interest earned

EBIT / interest expense

EBIT = net income+tax+interest

(6824+2040+355)/355

= 25.9 times

(5946+2100+397)/397

= 21.2 times

Free cash flow Operating cash flow-capital expenditures

= 8186-1993

= $6193

= 6796-2128

= $4668

Profitabiltiy ratios Profit margin Net income / net sales

= 6824/30990

= 22.1%

= 5946/43232

= 13.7%

Asset turnover Net sales / Avergae assets

= 30990/44595

= 0.69 times

= 43232/37921

= 1.14 times

Return on assets Net income / total assets

= 6824/48671

= 14.1%

= 5946/39848

= 14.9%

Return on common stockholders equity Net income / common stockholders equity

= 6824/22636

= 30.1%

= 5946/14556

= 40.8%

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