The ratio analysis of Apple and Samsung comparing their balance sheet and income statement.

1. Apple Inc.
vs
Samsung Electronics

2. RATIO ANALYSIS
vs

3. WHY WE CHOSE THIS TOPIC

4. INCOME STATEMENTS
PARTICULARS 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

5. 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

6. RATIO ANALYSIS
PARTICULARS 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