Apple Inc.

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Samsung Electronics

RATIO ANALYSIS

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WHY WE CHOSE THIS TOPIC

INCOME STATEMENTSPARTICULARS AMOUNT

TOTAL REVENUE $170,910,000

COST OF REVENUE $106,606,000

GROSS PROFIT $64,304,000

OPERATION EXPENSE

RESEARCH AND DEVELOPMENT $4,475,000

SALES, GENERAL AND ADMIN $10,830,000

OPERATING INCOME $48,999,000

ADDITIONAL INCOME/EXPENSE $1,156,000

EARNING BEFORE TAX/INTEREST $50,155,000

INTEREST ----

EARNING BEFORE TAX $50,155,000

INCOME TAX $13,118,000

EARNINGS AFTER TAX $37,037,000

NET INCOME $37,037,000

BALANCE SHEET OF APPLE LIABILITIES AMOUNT PARTICULARS AMOUNT

ACCOUNTS PAYBLE $36,223,000 CASH $14,259,000

OTHR CURNT LIABILITIES $7,435,000 SHORT-TERM INVST $26,287,000

TOTAL CURNT LIABILITIES $43,658,000 NET RECEIVABLES $24,094,000

LONG TERM DEBT $16,960,000 INVENTORY $1,764,000

OTHER LIABILITIES $20,208,000 OTHR CURRENT ASSET $6,882,000

DFRD LIABILITY CHARGES $2,625,000 TOTAL CURNT ASSETS $73,286,000

TOTAL LIABILITIES $83,451,000 LONG TERM ASSETS

STOCK HOLDER EQUITY LONG TERM INVST $106,215,000

COMMON STOCKS $19,764,000 FIXED ASSETS $16,597,000

CAPITAL SURPLUS $0 GOODWILL $1,577,000

RETAINED EARNINGS $104,256,000 INTANGIBLE ASSETS $4,179,000

OTHER EQUITY $471,000 OTHER ASSETS $5,146,000

TOTAL EQUITY $123,549,000 DEFRD ASSET CHARGE $0

TOTAL LIABILITY & EQUITY $207,000,000 TOTAL ASSETS $207,000,000

RATIO ANALYSISPARTICULARS APPLE SAMSUNG

RETURN ON INVESTEMENT 39.65% 24.52%

RETURN ON SHAREHOLDERS FUND 29.98% 19.88%

RETURN ON ASSETS 17.89% 13.93%

GROSS PROFIT RATIO 37.62% 39.78%

NET PROFIT RATIO 21.67% 13.03%

CAPITAL TURNOVER RATIO 1.38 : 1 1.52 : 1

TOTAL ASSETS TURNOVER RATIO 0.82 : 1 1.06 : 1

WORKING CAPITAL TURNOVER RATIO 5.76 : 1 3.85 : 1

STOCK TURNOVER RATIO 60.43 :1 7.19 : 1

DEBTORS TURNOVER RATIO 7.09 : 1 9.15 : 1

DEBTORS COLLECTION PERIOD 50.77 DAYS 39.34 DAYS

CURRENT RATIO 1.67 : 1 2.15 : 1

QUICK RATIO 1.64 : 1 1.77 : 1

DEBT EQUITY RATIO 0.14 : 1 0.014 : 1