Accounting/Economics Help

Use the DuPont Method to compare the ROE of Pepsi (NYSE: PEP) and Coca Cola (NYSE: KO) in 2013. State the reason of the profitability difference.

I was not given any data but I googled coca cola and pepsi financial statements 2013 provided below

Consolidated Statement of Equity PepsiCo, Inc. and Subsidiaries Fiscal years ended December 26, 2015, December 27, 2014 and December 28, 2013 (in millions) 2015 Shares 0.8 $ Amount 41 2014 Shares 0.8 $ Amount 41 2013 Shares 0.8 $ Amount 41 (0.7) (0.6) (181) 6 (186) (0.6) (0.1) 0.7 (171) (10) (181) (164) U (171) (0.7 10. 25 1,488 (40) 1.448 25 (1) 24 1,529 (41) 1.488 1,544 (15) 1929 26 1) 25 25 4,115 299 4,095 294 4,178 303 (182) (200) (287) (151) (5) 4,076 (91) 17 4.115 (87) (12) 4,095 Preferred Stock Repurchased Preferred Stock Balance, beginning of year Redemptious Balance, end of year Common Stock Balance, beginning of year Repurchased common stock Balance, end of year Capital in Excess of Par Value Balance, beginning of year Share-based compensation expense Stock option exercises, RSUS, PSUs and PEPunits converted Withholding tax on RSUS, PSUs and PEPanits converted Other Balance, end of year Retained Earnings Balance, beginning of year Net income attributable to PepsiCo Cash dividends declared - common Cash dividends declared - preferred Balance, end of year Accumulated Other Comprehensive Loss Balance, beginning of year Other comprehensive (loss income attributable to PepsiCo Balance, end of year Repurchased Common Stock Balance, beginning of year Share repurchases Stock option exercises, RSUS, PSUs and PEPuits converted Other Balance, end of year Total PepsiCo Common Shareholders' Equity Noncontrolling Interests Balance, beginning of year Net income attbutable to noncontrolling interests Distributions to noncontrolling interests Currency translation adjustment Acquisitions and divestitures Other, bet Balance, end of year Total Equity 49,092 5,452 (4,071) a) 50.472 46,420 6,513 (3.840) 0 49.092 43,158 6,740 3.477) 1) 46.420 (10,669) (5,127) (5.487) (2,650) (13,319) (5.542) (10.669) 360 5.127) (378) (52) (24,985) (4,999) (337) (57) (21.004) (5,012) (322) (37) (19.458) 3,000) 1,451 12 1.030 22 15 1 (378) 1 794 5 (29,185) 12,068 3 (418) (337) (24.985) 17.578 (21.004) 24,409 110 49 (48) (2) 110 45 (41) (2) 105 47 (34) (2) 107 12,030 (2) 110 17,548 110 24,389 $ $ $ THE COCA-COLA COMPANY AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF SHAREOWNERS' EQUITY Year Ended December 31, 2015 2014 2013 (In millions except per share data) EQUITY ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY NUMBER OF COMMON SHARES OUTSTANDING Balance at beginning of year 4,366 4,402 4,469 Purchases of treasury stock (86) (98) (121) Treasury stock issued to employees related to stock compensation plans 44 62 54 Balance at end of year 4.324 4.366 4,402 COMMON STOCK 1,760 $ 1.760 $ 1,760 CAPITAL SURPLUS Balance at beginning of year 13,154 12,276 11,379 Stock issued to employees related to stock compensation plans 532 526 569 Tax benefit (charge) from stock compensation plans 94 169 144 Stock-based compensation 236 209 227 Other activities (26) (43) Balance at end of year 14,016 13,154 12,276 REINVESTED EARNINGS Balance at beginning of year 63,408 61,660 58,045 Net income attributable to shareowners of The Coca-Cola Company 7,351 7,098 8,584 Dividends (per share $1.32, $1.22 and $1.12 in 2015, 2014 and 2013, respectively) (5,741) (5,350) (4,969) Balance at end of year 65,018 63,408 61,660 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Balance at beginning of year (5,777) (3,432) (3,385) Net other comprehensive income (loss) (4.397) (2.345) (47) Balance at end of year (10,174) (5,777) (3,432) TREASURY STOCK Balance at beginning of year (42,225) (39,091) (35,009) Stock issued to employees related to stock compensation plans 696 891 745 Purchases of treasury stock (3.537) (4,025) (4,827) Balance at end of year (45,066) (42,225) (39,091 TOTAL EQUITY ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY $ 25,554 $ 30.320 S 33.173 EQUITY ATTRIBUTABLE TO NONCONTROLLING INTERESTS Balance at beginning of year 241 $ 267 s 378 Net income attributable to noncontrolling interests 15 26 42 Net foreign currency translation adjustment (18) (5) Dividends paid to noncontrolling interests (31) (25) (58) Acquisition of interests held by noncontrolling owners (34) Contributions by noncontrolling interests 6 Business combinations (3) (22) 25 Deconsolidation of certain entities (89) Other activities 6 TOTAL EQUITY ATTRIBUTABLE TO NONCONTROLLING INTERESTS $ 210 $ 241 S 267 $ Consolidated Statement of Equity PepsiCo, Inc. and Subsidiaries Fiscal years ended December 26, 2015, December 27, 2014 and December 28, 2013 (in millions) 2015 Shares 0.8 $ Amount 41 2014 Shares 0.8 $ Amount 41 2013 Shares 0.8 $ Amount 41 (0.7) (0.6) (181) 6 (186) (0.6) (0.1) 0.7 (171) (10) (181) (164) U (171) (0.7 10. 25 1,488 (40) 1.448 25 (1) 24 1,529 (41) 1.488 1,544 (15) 1929 26 1) 25 25 4,115 299 4,095 294 4,178 303 (182) (200) (287) (151) (5) 4,076 (91) 17 4.115 (87) (12) 4,095 Preferred Stock Repurchased Preferred Stock Balance, beginning of year Redemptious Balance, end of year Common Stock Balance, beginning of year Repurchased common stock Balance, end of year Capital in Excess of Par Value Balance, beginning of year Share-based compensation expense Stock option exercises, RSUS, PSUs and PEPunits converted Withholding tax on RSUS, PSUs and PEPanits converted Other Balance, end of year Retained Earnings Balance, beginning of year Net income attributable to PepsiCo Cash dividends declared - common Cash dividends declared - preferred Balance, end of year Accumulated Other Comprehensive Loss Balance, beginning of year Other comprehensive (loss income attributable to PepsiCo Balance, end of year Repurchased Common Stock Balance, beginning of year Share repurchases Stock option exercises, RSUS, PSUs and PEPuits converted Other Balance, end of year Total PepsiCo Common Shareholders' Equity Noncontrolling Interests Balance, beginning of year Net income attbutable to noncontrolling interests Distributions to noncontrolling interests Currency translation adjustment Acquisitions and divestitures Other, bet Balance, end of year Total Equity 49,092 5,452 (4,071) a) 50.472 46,420 6,513 (3.840) 0 49.092 43,158 6,740 3.477) 1) 46.420 (10,669) (5,127) (5.487) (2,650) (13,319) (5.542) (10.669) 360 5.127) (378) (52) (24,985) (4,999) (337) (57) (21.004) (5,012) (322) (37) (19.458) 3,000) 1,451 12 1.030 22 15 1 (378) 1 794 5 (29,185) 12,068 3 (418) (337) (24.985) 17.578 (21.004) 24,409 110 49 (48) (2) 110 45 (41) (2) 105 47 (34) (2) 107 12,030 (2) 110 17,548 110 24,389 $ $ $ THE COCA-COLA COMPANY AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF SHAREOWNERS' EQUITY Year Ended December 31, 2015 2014 2013 (In millions except per share data) EQUITY ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY NUMBER OF COMMON SHARES OUTSTANDING Balance at beginning of year 4,366 4,402 4,469 Purchases of treasury stock (86) (98) (121) Treasury stock issued to employees related to stock compensation plans 44 62 54 Balance at end of year 4.324 4.366 4,402 COMMON STOCK 1,760 $ 1.760 $ 1,760 CAPITAL SURPLUS Balance at beginning of year 13,154 12,276 11,379 Stock issued to employees related to stock compensation plans 532 526 569 Tax benefit (charge) from stock compensation plans 94 169 144 Stock-based compensation 236 209 227 Other activities (26) (43) Balance at end of year 14,016 13,154 12,276 REINVESTED EARNINGS Balance at beginning of year 63,408 61,660 58,045 Net income attributable to shareowners of The Coca-Cola Company 7,351 7,098 8,584 Dividends (per share $1.32, $1.22 and $1.12 in 2015, 2014 and 2013, respectively) (5,741) (5,350) (4,969) Balance at end of year 65,018 63,408 61,660 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Balance at beginning of year (5,777) (3,432) (3,385) Net other comprehensive income (loss) (4.397) (2.345) (47) Balance at end of year (10,174) (5,777) (3,432) TREASURY STOCK Balance at beginning of year (42,225) (39,091) (35,009) Stock issued to employees related to stock compensation plans 696 891 745 Purchases of treasury stock (3.537) (4,025) (4,827) Balance at end of year (45,066) (42,225) (39,091 TOTAL EQUITY ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY $ 25,554 $ 30.320 S 33.173 EQUITY ATTRIBUTABLE TO NONCONTROLLING INTERESTS Balance at beginning of year 241 $ 267 s 378 Net income attributable to noncontrolling interests 15 26 42 Net foreign currency translation adjustment (18) (5) Dividends paid to noncontrolling interests (31) (25) (58) Acquisition of interests held by noncontrolling owners (34) Contributions by noncontrolling interests 6 Business combinations (3) (22) 25 Deconsolidation of certain entities (89) Other activities 6 TOTAL EQUITY ATTRIBUTABLE TO NONCONTROLLING INTERESTS $ 210 $ 241 S 267 $