This report examines the impact of mergers and acquisitions (M&A) on the short-term performance of acquiring companies, using Coca-Cola as a case study. The research aims to understand the financial implications of M&A, evaluating its effects on the acquiring company's performance and identifying the challenges faced. The methodology involves a qualitative approach using secondary data from financial journals and databases to analyze the impact of M&A on Coca-Cola. The study investigates the limitations and challenges that companies face during the M&A process and proposes recommendations for successful M&A strategies. The research also addresses the importance of M&A for business growth and the need for thorough planning and decision-making. Ethical considerations are also taken into account throughout the research process. The report provides insights into the strategic importance of M&A in the business landscape, focusing on the financial aspects and practical considerations for successful implementation.