Estonian Entrepreneurship University of Applied

sciences
Software development and entrepreneurship
Accounting and Budgeting
Coca Cola
The Coca-Cola Company is a beverage retailer, manufacturer and
marketer of non-alcoholic beverage concentrates and syrups. The
company's flagship product is Coca-Cola, but it offers more than 500
brands in over 200 countries or territories and serves 1.6bn servings each
day. The Coca-Cola Company is headquartered in Atlanta, Georgia.
Income statement of coca-cola company
 Total Revenue and Gross profit Margin of
coca cola company(annually)
Total Revenue= 37.27 B

Gross Profit Margin (%) = Gross profit / Total Revenue

Gross Profit Margin (%)= 22.65B / 37.27B

Gross Profit Margin (%)= 60.8 %

Gross Margin(annually)

Gross Margin= Sales Revenue- cost of goods sold

Gross Margin= $ 37266 - 14619

Gross Margin= $22,647 B

Sales Price/ Unit= Total sales/ cost of goods sold

Sales Price/ Unit= 37266/14619

Sales Price/ Unit= 2.55

 Contribution Margin Per unit
As we know the total revenue of coca cola company is 37.27 B.

CM per unit= sales Price per unit - variable cost price per unit

CM per unit = 2.55 $ - 0.40 $

CM per unit = 2.15 $

Total Variable cost= total variable cost price/unit * number of units sold

Total Variable cost= 0.40 $ * 30.3 B

Total Variable cost= 12.12 B

 Contribution Margin

Contribution Margin= Total Revenue -Total variable cost

Contribution Margin = 37.27- 12.12 B

Contribution Margin= 25.15 B

Contribution Margin Ratio

Contribution Margin ratio= Contribution margin / revenue

Contribution Margin ratio= 25.15 B / 37.27 B

Contribution Margin ratio (% )=67.74

 Fixed Cost from operating Income

Operating Income= Contribution Margin - fixed cost

10086 = 25.15 B - fixed cost

fixed cost = 25144 B - 10,086 B

fixed cost= 15058 B

https://www.macrotrends.net/stocks/charts/KO/coca-cola/financial-statements
Gross Profit Margin
Net Income Margin
Conclusion

● From the picture in the previous slides, we can see that gross profit
margin of coca cola by 31 dec,2019 is 60.8 % and it’s very good if
we will compare it with the average of previous years that is of 61.2
%. So we can conclude that coca cola is so profitable company.
● Net Income Margin by 31 dec 2019 is 23.9 % and if we will compare
it by the average of previous years that is of 15.7 %, We can
conclude that Coca Cola company is doing very good and doing
progress and making so much profit.