Compare the Averages

$\backslash$table$[[$Coca$-$Cola,PepsiCo,Industry Average$]]$

Profitability Measures

$\backslash$table$[[1.,$Gross margin ratio,$63\mathrm{.}9$ percent,$54\mathrm{.}1$ percent,$56\mathrm{.}1$ percent$],[2.,$Profit margin ratio,$33\mathrm{.}6$ percent,$10\mathrm{.}9$ percent,$19\mathrm{.}2$ percent$],[3.,$Return on assets,$19\mathrm{.}4$ percent,$11\mathrm{.}7$ percent,$14\mathrm{.}2$ percent$],[4.,\backslash$table$[[$Return on common$],[$shareholders$\text{'}$ equity$]],41\mathrm{.}7$ percent,$32\mathrm{.}3$ percent,$34\mathrm{.}7$ percent$],[5.,$Earnings per share,$$5\mathrm{.}12,$$$3\mathrm{.}97,$Not applicable$]]$

Short$-$Term Liquidity Measures

$\backslash$table$[[6.,$Current ratio,$1\mathrm{.}17$ to $1,1\mathrm{.}11$ to $1,1\mathrm{.}20$ to $1],[7.,$Quick ratio,$0\mathrm{.}85$ to $1,0\mathrm{.}80$ to $1,1\mathrm{.}10$ to $1],[8.,$Receivables turnover ratio,$8\mathrm{.}58$ times,$10\mathrm{.}57$ times,$9\mathrm{.}70$ times$],[9.,$Average collection period,$42\mathrm{.}54$ days,$34\mathrm{.}53$ days,$37\mathrm{.}63$ days$],[10.,$Inventory turnover ratio,$5\mathrm{.}07$ times,$8\mathrm{.}87$ times,$7\mathrm{.}50$ times$],[11.,$Average sale period,$71\mathrm{.}99$ days,$41\mathrm{.}15$ days,$48\mathrm{.}67$ days$]]$

Long$-$Term Solvency Measures

$\backslash$table$[[12.,$Debt to assets,$0\mathrm{.}57$ to $1,0\mathrm{.}68$ to $1,0\mathrm{.}48$ to $1],[13.,$Debt to equity,$1\mathrm{.}33$ to $1,2\mathrm{.}17$ to $1,0\mathrm{.}94$ to $1],[14.,$Times interest earned,$20\mathrm{.}36$ times,$10\mathrm{.}10$ times,$10\mathrm{.}70$ times$]]$