by Robert Gordon In good times and bad, in summer and winter, the large non-alcoholic beverage makers remain iconic with American culture. These companies tend to be well-established, very well-capitalized, and treat their investors well. There are also numerous, smaller beverage makers, with less defined prospects but with speculative appeal. I will analyze both types of companies in this space, and as always, look at past performance and current balance sheets as probable views into their futures. In this article I will take a look at four large beverage companies, and take a more careful look at Cott Corp. (COT), the leading maker of private label soft drinks seen at grocers nationally. A table will concisely cover the numbers of the four leading non-alcoholic beverage companies in the United States: Coca Cola Company (KO), Pepsico (PEP), and Dr. Pepper Snapple Group (DPS), along with large niche beverage company Hansen Natural Corporation (HANS). Ticker Price; P/E Market Cap $ billions Quarterly dividend; Yield 12 month trailing Gross Margin% 12 month trailing Operating Margin % 12 month trailing return on equity % Debt / capital % Third quarter 2011 year to year revenue growth % KO $70; 12.8 158.9 $0.47; 2.7% 60.7…


