PEPSICO

PepsiCo is a global food and beverage leader with net revenues of more than $65 billion and a product portfolio that includes 22 brands that generate more than $1 billion each in annual retail sales.

Our main businesses – Quaker, Tropicana, , Frito-Lay and - Cola – make hundreds of enjoyable foods and beverages that are loved throughout the world.

PepsiCo’s people are united by our unique commitment to sustainable growth by investing in a healthier future for people and our planet, which we believe also means a more successful future for PepsiCo. We call this commitment Performance with Purpose: PepsiCo’s promise to provide a wide range of foods and beverages from treats to healthy eats; to find innovative ways to minimize our impact on the environment by conserving energy and water and reducing packaging volume; to provide a great workplace for our associates; and to respect, support and invest in the local communities where we operate.

Our goal is to nourish consumers with a range of products that deliver great taste, convenience and affordability, from simple treats to healthy offerings. Foods

PepsiCo’s foods division Frito-Lay is the leader in the branded salty snack market. All its products are free of trans-fat and MSG. It manufactures Lay’s potato chips, extruded snacks, Uncle Chipps and traditional snacks under the and Lehar brands. The company’s high-fibre breakfast cereal, Quaker Oats and low-fat and roasted snack options like Aliva increase the number of healthy choices available to consumers.

Aliva

Cheetos

Kurkure

Lay’s

Lehar Namkeen

Quaker Oats

Uncle Chipps

Beverages

PepsiCo India’s expansive portfolio includes iconic refreshment beverages Pepsi, 7UP, Nimbooz, , and , in addition to low-calorie options such as , hydrating and nutritional beverages such as drinking water, isotonic sports drink Gatorade and fruit juices such as Tropicana and Tropicana 100%. 7UP

Aquafina

Duke's

Gatorade

Mirinda

Mountain Dew

Nimbooz

Pepsi

Slice

Tropicana COCA-COLA

The Coca-Cola Company is the world's largest beverage company. Along with Coca-Cola, recognized as the world's most-valuable brand, the Company markets four of the world's top five soft drink brands, including Diet Coke, Fanta and Sprite and a wide range of other beverages, including diet and light soft drinks, water, juices and juice drinks, tea, coffee and sports drinks. Through one of the world's largest beverage distribution system, consumers in more than 200 countries enjoy the Company's beverages at a rate exceeding 1.8 billion servings each day.

Coca-Cola in India is the country's leading beverage Company with an unmatched portfolio of beverages. The Company manufactures and markets leading beverage brands like Coca-Cola, Diet Coke, Thums Up, Fanta, Limca, Sprite, Maaza, Minute Maid Pulpy Orange, Minute Maid Nimbu Fresh, Minute Maid 100%, Burn, Kinley and Georgia range of tea and coffee.

One of the early investors in India, the Coca-Cola system provides direct and indirect employment to more than 1, 50,000 people. The Company has more than 2.15 million retailers and our business has a multiplier effect on employment and earning opportunities. Coca-Cola in India is one of the largest domestic buyer of certain agricultural products like sugar, mango pulp etc. The Company's business also positively impacts industries like glass, plastics, resin manufacturers, sugar, automobiles, white goods manufacturers, banking etc.

The Coca-Cola Company has always placed high value on good citizenship. At the heart of business is a mission statement called the Coca-Cola Promise - "The Coca- Cola Company exists to benefit and refresh everyone that it touches". This basic proposition entails that the Company's business should refresh the markets, protect, preserve and enhance the environment and strengthen the community. Coca-Cola in India provides extensive support for community programs across the country, with a focus on education, health and water conservation. The system has installed more than 500 rain water harvesting structures in the country. The system has also undertaken the rejuvenation and reconstruction of several traditional water bodies including check dams. The Coca-Cola system is committed to work with communities across India in its effort to contribute to mutual growth and development.

Coca-Cola

Diet Coke

Thums Up

Sprite

Fanta

Limca

Maaza

Minute Maid Pulpy Orange

Minute Maid Nimbu Fresh

Burn

Kinley Water

Kinley Soda

Schweppes

GEORGIA Gold 5. Debt- Equity Ratio = Debt = Borrowed Funds Equity Proprietor’s Funds

Borrowed Funds : It includes Debentures, Loans, Interest accrued and due, etc.

Proprietor’s Funds : It includes Equity share capital Reserves & Surplus Less:- P&L A/C Debit balance(loss) Miscellaneous Expenditure not written off Preference share capital

Debt-Equity ratio is a solvency ratio which indicates the proportion of debt and equity in financing of the assets of the concern. Debt-equity ratio shows the (i) margin of safety for long term creditors; and (ii) the balance between debt and equity. If the actual Debt-equity ratio is close to 2:1 (regarded as standard). 6. Capital Gearing Ratio = Capital Entitled to Fixed Ratio of Interest or Dividend Capital not so Entitled to Fixed Ratio of Interest or Dividend

Capital Entitled to Fixed Ratio of Interest or Dividend: It includes Preference capital, Debentures, Long term Loans, Borrowed Funds, etc.

Capital not so Entitled to Fixed Ratio of Interest or Dividend: It includes Equity share capital Reserves & Surplus Less:- P&L A/C Debit balance(loss) Fictitious Assets

Capital gearing ratio is a leverage ratio which indicates the proportion of debt and equity in the financing of assets of assets of a concern. ‘Leverage’ means the process of increasing the equity shareholders return through the use of debt also known as ‘gearing’ or ‘trading on equity’. Capital gearing ratio shows the balance between debt and equity. Revenue Statement Ratios:

1. Gross Profit Ratio = Gross Profit *100 Net Sales

Gross Profit: It includes Sales less Cost of Goods Sold.

Cost of Goods Sold: It includes Opening stock Add: Purchase Add: Direct expenses Less: Closing stock

Net Sales: It includes Sales less Sales returns less Allowances.

Gross Profit ratio is a profitability ratio, which shows the relationship between profits and sales. This ratio help to judge (i) how efficient the concern is in managing its production, purchase, selling and inventory; (ii) how good its control is over the direct cost; (iii) how productive the concern is; (iv) how much amount is left to meet other expenses and earn net profits. 5. Price Earnings Ratio = Market price of an equity share Earnings per share

Market price of an equity share: It includes Quoted price of a listed equity share.

Earnings per share: It includes = Net Profit attributable to equity shareholders No. of Equity Shares

Price Earnings Ratio measures the relationship between the Market price of the equity share and the Earning Per Share. It is usually expressed as a fraction. 6. Dividend Payout Ratio = Dividend to Equity Shareholders * 100 Profit Available to Equity Shareholders

Dividend to Equity Shareholders: It includes Equity Dividend means the cash dividend paid to equity shareholders.

Profit Available to Equity Shareholders: It includes Profit Available to Equity Shareholders means Net Profit after interest, income tax and preference dividends.

Dividend Payout Ratio shows the relationship between the dividend paid to equity shareholders out of the profits available to the equity shareholders.

7. Debt Service Ratio 8. Debt Service Coverage Ratio 9. Debtors Turnover Ratio 10.Creditors Turnover Ratio