The quick ratio indicates the short-term liquidity position of the company. The quick liquidity ratio indicates the company's ability to meet its short-term commitments with its most liquid assets (Pech, et al., 2015). To assess the availability of most liquid current assets to repay current liabilities, inventory is excluded when calculating it. From the table above, it is stated that in 2013, Coca Cola had $1,007 in liquid assets to satisfy its $1 in current liabilities. Compared to the previous year, liquid assets to a dollar of current liabilities are reduced and in 2014 they are 0.9231, which indicates that now, to repay a dollar of liabilities, Coca Cola has of less than a dollar to pay its short-term debts. that is, its liquidity has decreased 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 Coca Cola has a quick ratio of 0.923. This means that PepsiCo and Coca Cola have less than a dollar of liquid assets to pay a dollar of their debts. Net turnover of assetsNet turnover of assetsFormula Turnover / Capital employed Company Coca Cola PepsiCo Year 2013 2014 2014Turnover 46,854 45,998 66,683Capital employed 62,244 59,649 52,417Turnover of assets Net assets 0.75 0.77 1.27 This also indicates the amount of cash flow the company obtains for each dollar investment in equity position. From the table above, it can be seen that the dividend yield is almost the same for both years, which is 0.027 and 0.028. This means that for both years, investors will also be interested in investing in Coca Cola. The table above also shows that the dividend yield of Coca Cola and PepsiCo is almost the same, which means that investors will be equally interested in investing in both.