关于可口可乐公司的财务分析报告(英文版)Word格式文档下载.docx

1、注会1328班 姓名：张进军 学号：130410830About Coca Cola Co financial analysis report In the financial analysis of the Coca Cola Cos financial condition, the following is my business analysis report of Coca Cola Co:Coca Cola Co overviewCoca Cola company is a major manufacturer of non alcohol beverage concentrates

2、 and syrup, distributor and marketer. Its main selling concentrate, water and some finished beverages, bottling and can business, distributors have, authorized more than 400 brands, including Coca Cola, diet coke, Fanta and Sprite, and rich and varied diet and soft drinks, water, fruit juice and jui

3、ce drinks, tea, coffee, as well as energy and sports drinks. In addition, in numerous bottling and cans of enterprise ownership interests. Products are in the world all geographic areas.Coca Cola advantage in Europe particularly strong, market share reached 50%, in Japan, Coca Cola control 80% of sa

4、les. In 1990, the companys total profits, from Japans profits accounted for 21%, Europe accounted for 33 percent and other international market a total of 26%. The company is world 500 strong enterprises.Coca Cola 3 manufacturing, distribution and concentration and fruit drinks, Coca Cola products i

5、t is from and Coca Cola two kinds of plant leaves and fruits removed a drink made from juice. As a major sector of the company the fizzy drink every year sales accounted for the companys total sales amount 80% of the carbonated beverage products accounted for 88% of the total profits of the company.

6、 Coca Cola company in the United States is the Coca Cola companys largest vendors; the company food manufacturing and sales of frozen, concentrated citrus and various kinds of fruit juice, lemon crystal, coffee and tea. Liquor production and sales of various brands of wine, mainly sold in the domest

7、ic market, is the fourth largest Liquor production and sales; the company also produces plastic film and other consumer products such as deodorant, wet towel paper.Coca Cola early in 1927 is in Tianjin, China, Shanghai, the establishment of a bottling plant, 1979 with Chinas reform and opening up an

8、d return to the Chinese market, since 1981 has in Beijing, Dalian, Nanjing and Xian Wuhan, Hangzhou, Guangzhou and other places established joint venture bottling companies, and in 1988 in Shanghai to establish the Coca Cola concentrate plant, in addition to use to get rid of imported concentrate bo

9、ttling plants in mainland China, but also exported to Southeast Asia.The calculation index of Coca Cola Co financial statementsThe following is my online search to the Coca Cola Co in 2006 Report（1） Coca-Cola parent company consolidated income statement（2） Coca-Cola parent company consolidated balan

10、ce sheet（3） Coca-Cola parent company consolidated cash flow statementThrough the above statements to draw the following conclusions:Net sales =Total assets turnover = sales / total assets =24088 / 29963=80.39%Total assets = net interest rateThe financial analysis of Coca Cola CoFrom the above chart

11、can be seen in the overall performance of the Coca Cola Co is quite good, mainly reflected in the following aspects:（1） sales2004 2006 - Coca Cola Co sales according to the box calculation （unit: 1 billion cases）First in sales it continues to maintain the growth momentum in 52 years, an increase of

12、4%, but also to achieve the companys long-term growth targets for the expected high levels; and to achieve balanced growth, including steam drink in TEU terms grew by 4%, the highest growth since 1998; do not contain steam drink by TEUs, an increase of 7%.（2） sales revenue and sales profitSales reve

13、nue increased 4% to $24 billion 100 million, while sales profits increased by 4%2004 Coca Cola Co sales revenue （millions of dollars）2004 Coca Cola Co sales profit （million dollars）（3） comparison with the industryThe analysis of Coca-Cola when its rival Pepsi is always not open around the topic.On D

14、ecember 12, 2005, Coca Cola stock market capitalization was first over rival Pepsi, thus lost maintained for more than a century long coke king title. In this day Pepsi completed its to the Coca Cola after a hundred years.We have to look at the 2006 Pepsi financial situation: 2006 2005 growth rate（in millions except per share data）sales revenue $35,137 $32,562 8%Sales profit $6,439 $5,922 9% Net sales $5,065 $4,536 12% Net income per share $3.00 $2.66 13% Net cash flows from operating activities$6,084 $5,852 4% Payment of dividends $1,854 $1,642 13% stock repurchase