February 28, 2016 NYSE: KO COCA-COLA CO BUY A+ A A- HOLD B+ B Annual Dividend Rate $1.32 B- C+ C Annual Dividend Yield 2.98% SELL C- D+ D D- Beta 0.49 KO BUSINESS DESCRIPTION The Coca-Cola Company, a beverage company, manufactures and distributes various nonalcoholic beverages worldwide. The company primarily offers sparkling beverages and still beverages. STOCK PERFORMANCE (%) 3 Mo. Price Change 1.84 E E- F Market Capitalization $192.1 Billion Sector: Consumer Non-Discretionary Weekly Price: (US$) E+ Sub-Industry: Soft Drinks SMA (50) BUY 52-Week Range $36.56-$44.18 RATING SINCE TARGET PRICE 02/25/2009 $51.00 Price as of 2/25/2016 $44.16 Source: S&P SMA (100) 1 Year 2 Years 52 TARGET TARGET TARGETPRICE PRICE$51.00 $51.00 PRICE $51.00 TARGET 50 48 46 1 Yr. 5.01 3 Yr (Ann) 5.39 12 Mo. -3.71 3.56 5.03 3 Yr CAGR -2.66 -6.59 -5.20 44 42 GROWTH (%) Last Qtr -8.03 60.64 64.70 Revenues Net Income EPS 38 Rating History BUY RETURN ON EQUITY (%) KO 28.76 23.41 25.87 Q4 2015 Q4 2014 Q4 2013 40 Ind Avg 19.52 16.03 15.48 S&P 500 12.28 14.59 13.97 Volume in Millions 200 100 2014 2015 0 2016 COMPUSTAT for Price and Volume, TheStreet Ratings, Inc. for Rating History P/E COMPARISON RECOMMENDATION We rate COCA-COLA CO (KO) a BUY. This is driven by several positive factors, which we believe should have a greater impact than any weaknesses, and should give investors a better performance opportunity than most stocks we cover. The company's strengths can be seen in multiple areas, such as its solid stock price performance, growth in earnings per share, increase in net income, notable return on equity and expanding profit margins. We feel its strengths outweigh the fact that the company has had generally high debt management risk by most measures that we evaluated. 26.44 26.37 21.53 KO Ind Avg S&P 500 HIGHLIGHTS Looking at where the stock is today compared to one year ago, we find that it is not only higher, but it has also clearly outperformed the rise in the S&P 500 over the same period. Although other factors naturally played a role, the company's strong earnings growth was key. Looking ahead, unless broad bear market conditions prevail, we still see more upside potential for this stock, despite the fact that it has already risen over the past year. 2013 2014 Q4 0.28 Q3 0.33 Q2 0.71 Q1 0.35 Q4 0.17 Q3 0.48 Q2 0.58 Q1 0.36 Q4 0.38 Q3 0.54 Q2 0.59 Q1 0.39 EPS ANALYSIS¹ ($) 2015 NA = not available NM = not meaningful 1 Compustat fiscal year convention is used for all fundamental data items. COCA-COLA CO reported significant earnings per share improvement in the most recent quarter compared to the same quarter a year ago. The company has demonstrated a pattern of positive earnings per share growth over the past year. We feel that this trend should continue. During the past fiscal year, COCA-COLA CO increased its bottom line by earning $1.67 versus $1.59 in the prior year. This year, the market expects an improvement in earnings ($1.93 versus $1.67). The net income growth from the same quarter one year ago has significantly exceeded that of the S&P 500 and the Beverages industry. The net income increased by 60.6% when compared to the same quarter one year prior, rising from $770.00 million to $1,237.00 million. Current return on equity exceeded its ROE from the same quarter one year prior. This is a clear sign of strength within the company. When compared to other companies in the Beverages industry and the overall market, COCA-COLA CO's return on equity exceeds that of the industry average and significantly exceeds that of the S&P 500. The gross profit margin for COCA-COLA CO is rather high; currently it is at 64.73%. It has increased from the same quarter the previous year. Along with this, the net profit margin of 12.37% is above that of the industry average. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 1 February 28, 2016 NYSE: KO COCA-COLA CO Sector: Consumer Non-Discretionary Soft Drinks Source: S&P Annual Dividend Rate $1.32 Annual Dividend Yield 2.98% PEER GROUP ANALYSIS 40% COT V FA AB OR LE FIZZ R VO FA LE AB -50% Price as of 2/25/2016 $44.16 Faced with limited volume growth in developed markets, high-growth developing markets are increasingly important to the bottom line. Mergers, acquisitions, and partnerships are on the rise as food and drink brands look to establish or expand their presence in international markets. PepsiCo and Pepsi Bottling Group Inc. acquired a 75% stake in Russia’s Lebedyansky JSC for around $2.0 billion in March 2008 and Coca-Cola bid $2.3 billion for China Huiyuan Juice Group Ltd. in September 2008. CCE UN Revenue Growth (TTM) 52-Week Range $36.56-$44.18 The non-alcoholic beverage segment represents 60% of the market. Premium wineries revenue has registered annual growth of 8% over recent years and energy drink volume continues to surge. DPS KO AKO.B AKO.APEP Market Capitalization $192.1 Billion INDUSTRY ANALYSIS The US beverage industry is broadly divided into alcoholic and non-alcoholic segments. The alcoholic segment includes beer, wine, and spirits. The non-alcoholic segment includes carbonated soft drinks (CSDs), fruit beverages, bottled water, milk, sports drinks, energy drinks, ready-to-drink (RTD) tea, and RTD coffee. The industry has around 4000 manufactures and distributors generating upwards of $140 billion in annual revenue. The industry is highly competitive on pricing, packaging, marketing, and developing new products. The two biggest players are Coca-Cola (KO) and PepsiCo (PEP), which together hold more than 50% of the market. REVENUE GROWTH AND EBITDA MARGIN* COKE Beta 0.49 KOF 6% 26% EBITDA Margin (TTM) Companies with higher EBITDA margins and revenue growth rates are outperforming companies with lower EBITDA margins and revenue growth rates. Companies for this scatter plot have a market capitalization between $1.3 Billion and $192.1 Billion. Companies with NA or NM values do not appear. *EBITDA – Earnings Before Interest, Taxes, Depreciation and Amortization. Health and convenience remain major challenges and play a significant role in shaping product strategies. Beverages have been in the spotlight over the last five years because of research that links ingredients, such as sugars and acids, with prevalent chronic diseases, such as obesity, diabetes, and dental decay. Rising environmental concerns also present a challenge. The production, distribution, and sale of beverages in the United States are subject to the Federal Food, Drug, and Cosmetic Act, the Dietary Supplement Health and Education Act of 1994, and the Occupational Safety and Health Act. These acts, various environmental statutes, and numerous other federal, state, and local statutes are applicable to the production, transportation, sale, safety, advertisement, and ingredients. Industry fragmentation also poses a major threat. To overcome this, companies are acquiring smaller players or developing independent plants. Coca-Cola’s Monster distribution will help bottlers realize economies of scale in their direct store distribution system. REVENUE GROWTH AND EARNINGS YIELD 40% PEER GROUP: Beverages COT V FA AB OR COKE LE MNST FIZZ DPS KO AKO.A AKO.B CCE R VO FA LE AB -50% UN Revenue Growth (TTM) PEP -1% KOF 6% Earnings Yield (TTM) Ticker KO KOF MNST AKO.B AKO.A FIZZ DPS PEP COT COKE CCE Company Name COCA-COLA CO COCA-COLA FEMSA SAB DE CV MONSTER BEVERAGE CORP EMBOTELLADORA ANDINA SA EMBOTELLADORA ANDINA SA NATIONAL BEVERAGE CORP DR PEPPER SNAPPLE GROUP INC PEPSICO INC COTT CORP QUE COCA-COLA BTLNG CONS COCA-COLA ENTERPRISES INC Recent Price ($) 44.16 73.84 133.11 17.69 15.33 38.32 93.21 100.67 12.47 176.69 50.10 Market Cap ($M) 192,051 3,672 26,984 2,605 2,605 1,779 17,463 145,510 1,367 1,262 11,390 Price/ Earnings 26.44 30.77 47.54 26.01 22.54 33.32 23.48 27.43 NM 28.54 19.72 Net Sales TTM ($M) 44,294.00 7,297.99 2,682.80 2,785.89 2,785.89 671.68 6,282.00 63,056.00 2,944.00 2,127.38 7,011.00 Net Income TTM ($M) 7,351.00 497.39 546.73 107.24 107.24 53.42 764.00 5,452.00 14.50 57.70 596.00 The peer group comparison is based on Major Soft Drinks companies of comparable size. Companies that exhibit both a high earnings yield and high revenue growth are generally more attractive than companies with low revenue growth and low earnings yield. Companies for this scatter plot have revenue growth rates between -41.7% and 40%. Companies with NA or NM values do not appear. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 2 February 28, 2016 NYSE: KO COCA-COLA CO Sector: Consumer Non-Discretionary Soft Drinks Source: S&P Annual Dividend Rate $1.32 Annual Dividend Yield 2.98% COMPANY DESCRIPTION The Coca-Cola Company, a beverage company, manufactures and distributes various nonalcoholic beverages worldwide. The company primarily offers sparkling beverages and still beverages. Its sparkling beverages include nonalcoholic ready-to-drink beverages with carbonation, such as carbonated energy drinks, and carbonated waters and flavored waters. The company's still beverages comprise nonalcoholic beverages without carbonation, including noncarbonated waters, flavored and enhanced waters, noncarbonated energy drinks, juices and juice drinks, ready-to-drink teas and coffees, and sports drinks. It also provides flavoring ingredients, sweeteners, beverage ingredients, and fountain syrups, as well as powders for purified water products. In addition, the company licenses its technologies and trademarks to suppliers and third parties. The Coca-Cola Company sells its products primarily under Coca-Cola, Diet Coke, Coca-Cola Light, Coca-Cola Zero, Fanta, Sprite, Minute Maid, Georgia, Powerade, Del Valle, Schweppes, Aquarius, Minute Maid Pulpy, Dasani, Simply, Glaceau Vitaminwater, Bonaqua/Bonaqa, Ayataka, Gold Peak, I LOHAS, and FUZE TEA brand names. The company offers its beverage products through a network of company-owned or controlled bottling and distribution operators, as well as through independent bottling partners, distributors, wholesalers, and retailers. The Coca-Cola Company was founded in 1886 and is headquartered in Atlanta, Georgia. COCA-COLA CO One Coca-Cola Plaza Atlanta, GA 30313 USA Phone: 404-676-2121 http://www.cocacola.com Beta 0.49 Market Capitalization $192.1 Billion 52-Week Range $36.56-$44.18 Price as of 2/25/2016 $44.16 STOCK-AT-A-GLANCE Below is a summary of the major fundamental and technical factors we consider when determining our overall recommendation of KO shares. It is provided in order to give you a deeper understanding of our rating methodology as well as to paint a more complete picture of a stock's strengths and weaknesses. It is important to note, however, that these factors only tell part of the story. To gain an even more comprehensive understanding of our stance on the stock, these factors must be assessed in combination with the stock’s valuation. Please refer to our Valuation section on page 5 for further information. FACTOR SCORE 2.0 Growth out of 5 stars weak Measures the growth of both the company's income statement and cash flow. On this factor, KO has a growth score better than 30% of the stocks we rate. strong 5.0 Total Return out of 5 stars weak Measures the historical price movement of the stock. The stock performance of this company has beaten 90% of the companies we cover. strong 5.0 Efficiency out of 5 stars weak Measures the strength and historic growth of a company's return on invested capital. The company has generated more income per dollar of capital than 90% of the companies we review. strong 5.0 Price volatility out of 5 stars weak Measures the volatility of the company's stock price historically. The stock is less volatile than 90% of the stocks we monitor. strong 4.5 Solvency out of 5 stars weak Measures the solvency of the company based on several ratios. The company is more solvent than 80% of the companies we analyze. strong 4.0 Income out of 5 stars weak Measures dividend yield and payouts to shareholders. The company's dividend is higher than 70% of the companies we track. strong THESTREET RATINGS RESEARCH METHODOLOGY TheStreet Ratings' stock model projects a stock's total return potential over a 12-month period including both price appreciation and dividends. Our Buy, Hold or Sell ratings designate how we expect these stocks to perform against a general benchmark of the equities market and interest rates. While our model is quantitative, it utilizes both subjective and objective elements. For instance, subjective elements include expected equities market returns, future interest rates, implied industry outlook and forecasted company earnings. Objective elements include volatility of past operating revenues, financial strength, and company cash flows. Our model gauges the relationship between risk and reward in several ways, including: the pricing drawdown as compared to potential profit volatility, i.e.how much one is willing to risk in order to earn profits; the level of acceptable volatility for highly performing stocks; the current valuation as compared to projected earnings growth; and the financial strength of the underlying company as compared to its stock's valuation as compared to projected earnings growth; and the financial strength of the underlying company as compared to its stock's performance. These and many more derived observations are then combined, ranked, weighted, and scenario-tested to create a more complete analysis. The result is a systematic and disciplined method of selecting stocks. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 3 February 28, 2016 NYSE: KO COCA-COLA CO Sector: Consumer Non-Discretionary Soft Drinks Source: S&P Annual Dividend Rate $1.32 Annual Dividend Yield 2.98% Consensus EPS Estimates² ($) IBES consensus estimates are provided by Thomson Financial 0.44 1.93 E 2.03 E Q1 FY16 2016(E) 2017(E) Beta 0.49 Market Capitalization $192.1 Billion 52-Week Range $36.56-$44.18 Price as of 2/25/2016 $44.16 FINANCIAL ANALYSIS COCA-COLA CO's gross profit margin for the fourth quarter of its fiscal year 2015 is essentially unchanged when compared to the same period a year ago. Even though sales decreased, the net income has increased, representing an increase to the bottom line. COCA-COLA CO has weak liquidity. Currently, the Quick Ratio is 0.89 which shows a lack of ability to cover short-term cash needs. The company's liquidity has increased from the same period last year. During the same period, stockholders' equity ("net worth") has decreased by 15.71% from the same quarter last year. Overall, the key liquidity measurements indicate that the company is in a position in which financial difficulties could develop in the future. STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12-months. To learn more visit www.TheStreetRatings.com. INCOME STATEMENT Net Sales ($mil) EBITDA ($mil) EBIT ($mil) Net Income ($mil) Q4 FY15 10,000.00 2,501.00 1,974.00 1,237.00 Q4 FY14 10,872.00 2,368.00 1,869.00 770.00 Q4 FY15 19,900.00 90,093.00 44,213.00 25,554.00 Q4 FY14 21,675.00 92,023.00 41,745.00 30,320.00 Q4 FY15 64.73% 25.01% 19.74% 0.49 8.15% 28.76% Q4 FY14 64.51% 21.78% 17.19% 0.50 7.71% 23.41% Q4 FY15 1.24 0.63 143.00 13.80 Q4 FY14 1.02 0.58 139.00 13.45 Q4 FY15 4,324 0.33 0.28 5.91 NA 14,714,540 Q4 FY14 4,366 0.31 0.17 6.94 NA 15,249,278 BALANCE SHEET Cash & Equiv. ($mil) Total Assets ($mil) Total Debt ($mil) Equity ($mil) PROFITABILITY Gross Profit Margin EBITDA Margin Operating Margin Sales Turnover Return on Assets Return on Equity DEBT Current Ratio Debt/Capital Interest Expense Interest Coverage SHARE DATA Shares outstanding (mil) Div / share EPS Book value / share Institutional Own % Avg Daily Volume 2 Sum of quarterly figures may not match annual estimates due to use of median consensus estimates. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 4 February 28, 2016 NYSE: KO COCA-COLA CO Sector: Consumer Non-Discretionary Soft Drinks Source: S&P Annual Dividend Rate $1.32 Annual Dividend Yield 2.98% RATINGS HISTORY Our rating for COCA-COLA CO has not changed since 10/25/2005. As of 2/25/2016, the stock was trading at a price of $44.16 which is .1% below its 52-week high of $44.18 and 20.8% above its 52-week low of $36.56. 2 Year Chart Beta 0.49 Market Capitalization $192.1 Billion BUY: $37.77 Price/Earnings 1 2 3 premium $40 2014 4 5 KO 26.44 Peers 26.37 • Average. An average P/E ratio can signify an industry neutral price for a stock and an average growth expectation. • KO is trading at a valuation on par with its peers. Price/Projected Earnings From Buy To Buy RATINGS DEFINITIONS & DISTRIBUTION OF THESTREET RATINGS 3 32.19% Buy - We believe that this stock has the opportunity to appreciate and produce a total return of more than 10% over the next 12 months. 35.29% Hold - We do not believe this stock offers conclusive evidence to warrant the purchase or sale of shares at this time and that its likelihood of positive total return is roughly in balance with the risk of loss. 32.52% Sell - We believe that this stock is likely to decline by more than 10% over the next 12 months, with the risk involved too great to compensate for any possible returns. 4 5 Price/Book 1 2 3 premium 4 5 Price/Sales 1 2 premium 3 4 5 Price to Earnings/Growth 4 5 discount 1 2 3 premium 4 5 discount KO 1.70 Peers 1.67 • Average. The PEG ratio is the stock’s P/E divided by the consensus estimate of long-term earnings growth. Faster growth can justify higher price multiples. • KO trades at a valuation on par to its peers. Earnings Growth 1 2 3 4 lower 5 higher KO 5.03 Peers -3.10 • Higher. Elevated earnings growth rates can lead to capital appreciation and justify higher price-to-earnings ratios. • KO is expected to have an earnings growth rate that significantly exceeds its peers. Sales Growth discount KO 4.31 Peers 4.15 • Average. In the absence of P/E and P/B multiples, the price-to-sales ratio can display the value investors are placing on each dollar of sales. • KO is trading at a valuation on par with its industry on this measurement. 3 KO 18.14 Peers 18.03 • Average. The P/CF ratio, a stock’s price divided by the company's cash flow from operations, is useful for comparing companies with different capital requirements or financing structures. • KO is trading at a valuation on par to its peers. discount KO 7.47 Peers 7.81 • Average. A lower price-to-book ratio makes a stock more attractive to investors seeking stocks with lower market values per dollar of equity on the balance sheet. • KO is trading at a valuation on par with its peers. 2 premium discount KO 21.75 Peers 23.25 • Average. An average price-to-projected earnings ratio can signify an industry neutral stock price and average future growth expectations. • KO is trading at a valuation on par with its peers. (as of 2/25/2016) Research Contact: 212-321-5381 Sales Contact: 866-321-8726 2 premium Price reflects the closing price as of the date listed, if available TheStreet Ratings 14 Wall Street, 15th Floor New York, NY 10005 www.thestreet.com 1 1 Price/CashFlow discount 2015 MOST RECENT RATINGS CHANGES Date Price Action 2/25/14 $37.77 No Change Price as of 2/25/2016 $44.16 VALUATION BUY. COCA-COLA CO's P/E ratio indicates a premium compared to an average of 26.37 for the Beverages industry and a premium compared to the S&P 500 average of 21.53. For additional comparison, its price-to-book ratio of 7.47 indicates a significant premium versus the S&P 500 average of 2.56 and a discount versus the industry average of 7.81. The current price-to-sales ratio is well above the S&P 500 average and above the industry average, indicating a premium. The valuation analysis reveals that, COCA-COLA CO seems to be trading at a premium to investment alternatives within the industry. $45 $43 52-Week Range $36.56-$44.18 1 2 3 lower 4 5 higher KO -3.71 Peers -4.21 • Lower. A sales growth rate that trails the industry implies that a company is losing market share. • KO significantly trails its peers on the basis of sales growth DISCLAIMER: The opinions and information contained herein have been obtained or derived from sources believed to be reliable, but TheStreet Ratings cannot guarantee its accuracy and completeness, and that of the opinions based thereon. Data is provided via the COMPUSTAT® Xpressfeed product from Standard &Poor's, a division of The McGraw-Hill Companies, Inc., as well as other third-party data providers. TheStreet Ratings is a division of TheStreet, Inc., which is a publisher. This research report contains opinions and is provided for informational purposes only. You should not rely solely upon the research herein for purposes of transacting securities or other investments, and you are encouraged to conduct your own research and due diligence, and to seek the advice of a qualified securities professional, before you make any investment. None of the information contained in this report constitutes, or is intended to constitute a recommendation by TheStreet Ratings of any particular security or trading strategy or a determination by TheStreet Ratings that any security or trading strategy is suitable for any specific person. To the extent any of the information contained herein may be deemed to be investment advice, such information is impersonal and not tailored to the investment needs of any specific person. Your use of this report is governed by TheStreet, Inc.'s Terms of Use found at http://www.thestreet.com/static/about/terms-of-use.html. This report is for information purposes only and should not be considered a solicitation to buy or sell any security. Neither TheStreet Ratings nor any other party guarantees its accuracy or makes warranties regarding results from its usage. Redistribution is prohibited without the express written consent of TheStreet Ratings. Copyright(c) 2006-2015. All rights reserved. Report Date: February 28, 2016 PAGE 5