Activity Ratios:

1.Account Recievable Turnover = Net Sales

Accounts Recievable
Coca-Cola, co
Years 2009 2008 2007 2006
USD $ in millions
Net Sales 30,990 31,944 28,857 24,088

Account Recievable 3758 3,090 3,317 2,587

coke cola co. 8.25 10.34 8.70 9.31

Industry, Consumer Goods 11.44 10.74 9.78 9.93
Ans In % 0.08 0.10 0.09 0.09

COMMENTS:-
> Coca-Cola Co.'s receivables turnover deteriorated from FY-05 to FY-07 but improved from 2007 to 200

but then deteriorated significantly from 2008 to 2009.

> Account receivables also changed due to change in sale for different reason like seasonal fact.

Pepsi Cola Inc.

Years 2009 2008 2007 2006

USD $ in millions
Net Sales 43,232 43,251 39,474 35,137

Account Recievable 4,624 4,683 4,389 3,725

Pepsi co. Inc. 9.35 9.24 8.99 9.43

Industry, Consumer Goods 11.44 10.74 9.78 9.93

Prepared By: Abdur Rashid Mirza 1

Ans In % 0.09 0.09 0.09 0.09

Prepared By: Abdur Rashid Mirza 2

ctivity Ratios:
Net Sales
Accounts Recievable
Coca-Cola, co
2005
USD $ in millions
23,104

2,281

10.13
9.97
0.10

eriorated from FY-05 to FY-07 but improved from 2007 to 2008.

08 to 2009.

change in sale for different reason like seasonal fact.

Pepsi Cola Inc.

2005

USD $ in millions
32,562

3,261

9.99
9.97

Prepared By: Abdur Rashid Mirza 3

 0.10

Prepared By: Abdur Rashid Mirza 4