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Short-term (Operating) Activity Analysis Quarterly Data

Difficulty: Beginner

Activity ratios measure how efficiently a company performs day-to-day tasks, such us the collection of receivables and management of inventory.


Ratios (Summary)

Coca-Cola Co., short-term (operating) activity ratios (quarterly data)

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Turnover Ratios
Inventory turnover
Receivables turnover
Working capital turnover
Average No. of Days
Average inventory processing period
Add: Average receivable collection period
Operating cycle
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports
Ratio Description The company
Inventory turnover An activity ratio calculated as cost of goods sold divided by inventory. Coca-Cola Co.'s inventory turnover improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.
Receivables turnover An activity ratio equal to revenue divided by receivables. Coca-Cola Co.'s receivables turnover improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.
Working capital turnover An activity ratio calculated as revenue divided by working capital. Coca-Cola Co.'s working capital turnover deteriorated from Q2 2017 to Q3 2017 but then improved from Q3 2017 to Q4 2017 not reaching Q2 2017 level.
Average inventory processing period An activity ratio equal to the number of days in the period divided by inventory turnover over the period. Coca-Cola Co.'s average inventory processing period improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.
Average receivable collection period An activity ratio equal to the number of days in the period divided by receivables turnover.
Operating cycle Equal to average inventory processing period plus average receivables collection period. Coca-Cola Co.'s operating cycle improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.

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Inventory Turnover

Coca-Cola Co., inventory turnover calculation (quarterly data)

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Selected Financial Data (USD $ in millions)
Cost of goods sold
Inventories
Ratio
Inventory turnover1
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports

Q4 2017 Calculations

1 Inventory turnover = (Cost of goods soldQ4 2017 + Cost of goods soldQ3 2017 + Cost of goods soldQ2 2017 + Cost of goods soldQ1 2017) ÷ Inventories
= ( + + + ) ÷ =

Ratio Description The company
Inventory turnover An activity ratio calculated as cost of goods sold divided by inventory. Coca-Cola Co.'s inventory turnover improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.

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Receivables Turnover

Coca-Cola Co., receivables turnover calculation (quarterly data)

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Selected Financial Data (USD $ in millions)
Net operating revenues
Trade accounts receivable, less allowances
Ratio
Receivables turnover1
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports

Q4 2017 Calculations

1 Receivables turnover = (Net operating revenuesQ4 2017 + Net operating revenuesQ3 2017 + Net operating revenuesQ2 2017 + Net operating revenuesQ1 2017) ÷ Trade accounts receivable, less allowances
= ( + + + ) ÷ =

Ratio Description The company
Receivables turnover An activity ratio equal to revenue divided by receivables. Coca-Cola Co.'s receivables turnover improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.

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Working Capital Turnover

Coca-Cola Co., working capital turnover calculation (quarterly data)

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Selected Financial Data (USD $ in millions)
Current assets
Less: Current liabilities
Working capital
Net operating revenues
Ratio
Working capital turnover1
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports

Q4 2017 Calculations

1 Working capital turnover = (Net operating revenuesQ4 2017 + Net operating revenuesQ3 2017 + Net operating revenuesQ2 2017 + Net operating revenuesQ1 2017) ÷ Working capital
= ( + + + ) ÷ =

Ratio Description The company
Working capital turnover An activity ratio calculated as revenue divided by working capital. Coca-Cola Co.'s working capital turnover deteriorated from Q2 2017 to Q3 2017 but then improved from Q3 2017 to Q4 2017 not reaching Q2 2017 level.

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Average Inventory Processing Period

Coca-Cola Co., average inventory processing period calculation (quarterly data)

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Selected Financial Data
Inventory turnover
Ratio (no. of days)
Average inventory processing period1
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports

Q4 2017 Calculations

1 Average inventory processing period = 365 ÷ Inventory turnover
= 365 ÷ =

Ratio Description The company
Average inventory processing period An activity ratio equal to the number of days in the period divided by inventory turnover over the period. Coca-Cola Co.'s average inventory processing period improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.

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Average Receivable Collection Period

Coca-Cola Co., average receivable collection period calculation (quarterly data)

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Selected Financial Data
Receivables turnover
Ratio (no. of days)
Average receivable collection period1
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports

Q4 2017 Calculations

1 Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ =

Ratio Description The company
Average receivable collection period An activity ratio equal to the number of days in the period divided by receivables turnover.

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Operating Cycle

Coca-Cola Co., operating cycle calculation (quarterly data)

No. of days

 
Dec 31, 2017 Sep 29, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jul 1, 2016 Apr 1, 2016 Dec 31, 2015 Oct 2, 2015 Jul 3, 2015 Apr 3, 2015 Dec 31, 2014 Sep 26, 2014 Jun 27, 2014 Mar 28, 2014 Dec 31, 2013 Sep 27, 2013 Jun 28, 2013 Mar 29, 2013
Selected Financial Data
Average inventory processing period
Average receivable collection period
Ratio
Operating cycle1
Source: Based on data from Coca-Cola Co. Quarterly and Annual Reports

Q4 2017 Calculations

1 Operating cycle = Average inventory processing period + Average receivable collection period
= + =

Ratio Description The company
Operating cycle Equal to average inventory processing period plus average receivables collection period. Coca-Cola Co.'s operating cycle improved from Q2 2017 to Q3 2017 but then deteriorated significantly from Q3 2017 to Q4 2017.

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