Profitability analysis. In early 2013, Pepsi reported revenues of 65.64 billion with earnings available for common stockholders of 6.12 billion. Pepsis total assets at the time were 74.64 billion. Meanwhile, one of Pepsis competitors, Dr. Pepper, reported sales of 6.01 billion with earnings of 0.63 billion. Dr. Pepper had assets of 8.87 billion. Which company was more profitable? Why is it hard to get a clear answer to this question?