Exhibit 3 – Trend Ratio Analysis Profitability
10/01/2010 10/02/2010 10/032009
Ratios
ROA%(Net) 5.8 ROE%(Net) 9.7 ROI%(Operating) 13.44 EBITDA Margin% 20.44 Calculated Tax Rate% 39 Revenue per Employee 389362 Liquidity Ratios Quick Ratio 0.66 Current Ratio 1.33 Net Current Assets%TA 1.34 Debt Management LT Debt to Equity 0.4 Total Debt to Equity 0.37 Interest Coverage 22.1 Asset Management
Total Asset Turnover
0.45 Receivables Turnover
8.4 Inventory Turnover 7.1 Accounts Payable
Turnover
7.6 Accrued Expenses
Turnover
32.1 Property Plant&
Equip Turnover
2.1 Cash& Equivalents
Turnover
13.2 Per Share Cash Flow per Share 3.33 Book Value per
Share
12.2
6.2 11.2 16.3 25.5 30.5
349880
0.71 1.36 2.11
0.34 0.23 23.4
0.47
6,4 8.32 29 2.8 15.4 2.99 13.4
7.0 14.25 11.4 27.5 37.3
339220
0.81 1.34 1.7
0.53 0.33 24.3
0.51
6.2
6.4
7.99
31.2
2.3
14.2
3.02 16.3
Exhibit 4 – Internal Factor Evaluation (IFE) Matrix
Exhibit 5 – External Factor Evaluation (EFE) Matrix
Exhibit 6 – Competitive Profile Matrix (CPM)
Exhibit 7 – Comparative Ratio Analysis
Liquidity Ratios Coca-cola
1. Current ratio (2010) 1.35 2. Quick ratio (2010) 0.86
B. Leverage Ratios
3. Debt to total assets (%) 0.69 4. Times interest earned
7.0
(2010)
5. Fixed charges coverage
4.82
(2010)
C. Activity Ratios
PepsiCo
2.00 1.25 0.55
6.0 4.12
6. Average collection
period
7. Inventory turnover
(2010)
8. Fixed assets turnover
(2010)
9. Total assets turnover
(2010)
D. Profitability Ratios
10. Profit margin on sales
(%)
11. Return on total assets
(%)
44 8.7 2.1 1.4 8.4 5.4
53 6.3 4.3 2.1 6.2 4.4
14.3
12. Return on equity [% 17.6
Exhibit 8 – SWOT Matrix
Exhibit 9 – Strategic Planning and Action Evaluation (SPACE) Matrix
F S CA IS ES
Exhibit 10 – Boston Consulting Group (BCG) Matrix