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Review the 1) dividends for the past three years and 2) capital structure of coc

ID: 2411063 • Letter: R

Question

Review the 1) dividends for the past three years and 2) capital structure of coca cola company

What has occurred with your selected company’s dividend payout, dividend yield, and dividend per share over the past three years? Do you have any explanations for what has occurred? Also, has this company had any stock splits or stock repurchases in recent years?

How does your selected company’s dividend payout, dividend yield, and dividend per share compare with other companies in its industry? Has the company’s dividend strategy been similar to other companies in its industry?

Use Excel to plot your selected company’s earnings and dividends over the past three years. Do you notice any patterns? What dividend policies from the background readings best match these patterns?

2017 2016 2015 Dividend per Share 1.48 1.4 1.32 Dividend Yield 3.60% 3.20% 3.10% Dividend Payout $6320 m $6043 m $5741 m

Explanation / Answer

Step-1: Dividend and Capital structure table for 3 years:

Particulars

2017

2016

2015

No of Common shares outstanding attributable to COCA-COLA Company

Balance at beginning of year

4288

4324

4366

Treasury stock issued to employees related to stock compensation plans

53

50

44

Purchase of stock of treasury

(82)

(86)

(86)

Balance at the end of year

4259

4288

4324

Dividend Per share

$1.48

$1.4

$1.32

Dividend yield

3.6%

3.2%

3.1%

Dividend Payout

$6320

$6043

$5741

Step-2: Analysis of dividend payout, Dividend yield and dividend rate per share:

1. Dividend Per share:

2.Dividend yield:

3.Dividend Pay-out:

Step-3: Stock option plan and repurchase plan:

Scholes-Merton option-pricing model and is amortized over the vesting period, generally four years. The weighted-average fair value of stock options granted during the past three years and the weighted-average assumptions used in the Black-Scholes.

Stock Repurchase:

Year ending December 31

2017

2016

2015

Number of shares repurchased (in Millions)

82

86

86

Average Price per share

$44.09

$43.62

$41.33

Step-4: Dividend comparisons with other companies in industry:

Step-5: Dividend Policy of COCO-COLA Company:

Particulars

2017

2016

2015

No of Common shares outstanding attributable to COCA-COLA Company

Balance at beginning of year

4288

4324

4366

Treasury stock issued to employees related to stock compensation plans

53

50

44

Purchase of stock of treasury

(82)

(86)

(86)

Balance at the end of year

4259

4288

4324

Dividend Per share

$1.48

$1.4

$1.32

Dividend yield

3.6%

3.2%

3.1%

Dividend Payout

$6320

$6043

$5741

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