This report provides a financial analysis of three soft drink companies: BARR (A.G.) Plc, Britvic Plc, and Coca-Cola European Partners Plc. The analysis begins with an overview of each company's goals and objectives, followed by a critical evaluation of their financial and non-financial performance over the latest three years using various financial ratios such as ROE, ROCE, profit margin, gross margin, and current ratio. The report then identifies the best-performing company based on the analysis. Section B delves into the main types of internal and external long-term finance available to listed companies, including retained earnings, equity shares, debentures, term loans, and preferred stock. Finally, it examines the impact of one source of long-term finance on the interests of existing stakeholders within the selected companies. The report concludes with a summary of findings and recommendations, offering a comprehensive overview of the financial strategies and performance of the soft drink industry leaders.