$$ PEPSI CO $$ Horizontal Analysis $($Time$-$Series$)$ Income Statement $$ For the Year Ended December $202320232022\%$ Change $$ Net Operating Revenues $$ Cost of Sales $$ Gross Profit $$ Selling, General & Admin Expenses $$ Impairment of Intangible Assets $$ Operating Profit $$ Other Revenues and Expenses $$ Income Before Income Taxes $$ Provision for Income Taxes $$ Net Income Attributable to PepsiCo $$ HINT:$\%$ change $=(2023-2022)/2022$ Net Operating Revenues $*$ Other Revenues and Expenses $=$ Other Pension and Medical Benefits $+$ Net Interest Expense and Other. Be sure to maintain sign of number! $$ COCA COLA COMPANY $$ Horizontal Analysis $($Time$-$Series$)$ Income Statement $$ For the Year Ended December $202320232022\%$ Change $$ Net Operating Revenues $$ Cost of Goods Sold $$ Gross Profit $$ Selling, General & Admin Expenses $$ Other Operating Charges $$ Operating Income $$ Other Revenues and Expenses $*$ Income Before Income Taxes $$ Income Taxes $$ Net Income Attributable to Coca Cola Company $$ HINT:$\%$ change $=(2023-2022)/2022$ Net Operating Revenues $*$ Other Revenues and Expenses $=$ Interest Income $-$ Interest Expense $+$ Equity Income $($Loss$)+$ Other Income $($Loss$).$ Be sure to maintain sign of number! $$ PEPSICO

Horizontal Analysis $($Time$-$Series$)$ Income Statement

For the Year Ended December $2023$

Net Operating Revenues

Cost of Sales

Gross Profit

Selling, General $\backslash$& Admin Expenses Impairment of Intangible Assets Operating Profit

Other Revenues and Expenses

Income Before Income Taxes

Provision for Income Taxes

Net Income Attributable to PepsiCo

$2023$

$2022$

$\backslash \%$ Change

HINT: $\backslash \%$ change $=(2023-2022)/2022$ Net Operating Revenues

$*$ Other Revenues and Expenses $=$ Other Pension and Medical Benefits $+$ Net Interest Expense and Other. Be sure to maintain sign of number!

COCA COLA COMPANY

Horizontal Analysis $($Time$-$Series$)$ Income Statement For the Year Ended December $2023$

Net Operating Revenues

Cost of Goods Sold

Gross Profit

Selling, General $\backslash$& Admin Expenses

Other Operating Charges

Operating Income

Other Revenues and Expenses $*$

Income Before Income Taxes

Income Taxes

Net Income Attributable to Coca Cola Companv