PepsiCo's financial statements are presented in Appendix B$.$

Click here to view Appendix B$.$

Financial statements of The Coca$-$Cola Company are presented in Appendix C$.$

Click here to view Appendix C$.$

The complete annual reports of PepsiCo and Coca$-$Cola, including the notes to the financial statements, are available at each company's respective website.

$($b$)$

$\backslash$table$[[,$PepsiCo,Coca$-$Cola Company,$],[$Percentage increase $($decrease$)$ in net sales,$1\mathrm{.}8\%,(10\mathrm{.}0),\%,],[$Percentage increase $($decrease$)$ in net income,$157\mathrm{.}7\%,415\mathrm{.}5\%,],[$Percentage increase $($decrease$)$ in total assets,$(2\mathrm{.}7),\%,(5\mathrm{.}3)\%,],[$Percentage increase $($decrease$)$ in total stockholders' equity,$33\mathrm{.}0\%,0\mathrm{.}4\%,],[$Basic earnings per share,$$8\mathrm{.}84,$$$1\mathrm{.}51,$times$],[$Price$-$earnings ratio,$12\mathrm{.}5$ times,$31\mathrm{.}4$ times,$]]$

What conclusions concerning the two companies can be drawn from these data?