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July 27 (Reuters) - Coca-Cola Co reported a 5.1 percent drop in quarterly revenue, citing "difficult external conditions" in many of its emerging and developing markets, including China and Argentina.
However, net income attributable to shareholders rose to $3.45 billion, or 79 cents per share, in the second quarter ended July 1 from $3.11 billion, or 71 cents per share, a year earlier.
The company's net operating revenue fell to $11.54 billion from $12.16 billion, the fifth straight quarter of decline.
Coca-Cola also said it signed letters of intent with two U.S. bottlers to expand distribution areas in two states. (Reporting by Sruthi Ramakrishnan in Bengaluru; Editing by Maju Samuel)