The Quick ratio indicates the company's short-term liquidity position. The quick ratio indicates the company's ability to meet its short-term liabilities with its more liquid assets (Pech, et al., 2015). To assess the availability of most liquid current assets to repay current liabilities, inventory is excluded during its calculation. From the table above it appears that in 2013 Coca Cola had 1,007 of cash available to satisfy its current debt of 1 dollar. Compared to the previous year, liquidity relative to one dollar of current liabilities is reduced and in 2014 it is equal to 0.9231, which indicates that now to pay off one dollar of liabilities, Coca Cola has less than 1 dollar to pay off the its short-term liabilities. that is, its liquidity has shrunk compared to 2013. The quick ratio between coca cola and its competitor is almost the same. PepsiCo has a quick ratio of 0.968 and Coke has a quick ratio of 0.923. This means that both PepsiCo and Coca Cola have less than $1 of cash to pay for $1 of liabilities. Net asset turnover Net asset turnover Formula Sales turnover / Capital employed Company Coca cola PepsiCo Year 2013 2014 2014 Sales turnover 46,854 45,998 66,683 Capital employed 62244 59649 52,417 Net equity turnover 0.75 0.77 1.27 Also indicates the amount of the cash flow the company gets for investing each dollar in its stock position. From the table above it appears that the dividend yield is almost the same for both years, i.e. 0.027 and 0.028. This means that for both years investors will be equally interested in investing in Coca Cola. From the above table it is also observed that the dividend yield of Coca Cola and PepsiCo is almost the same, which means that investors will be equally interested in making investments in both