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Apple Incorporated Financial Report
Rameez Vaseer
Table of contexts
Executive Summary    3
Calculation of key financial ratios summary:    4
Liquidity ratio:    4
Gearing ratio:    4
Profitability - Gross profit:    4
Profitability - Net profit:    4
Profitability - Return on equity ratio:    4
Efficiency - Expense ratio:    4
Efficiency - Accounts receivable turnover ratio:    4
Assessment of business performance and position using comparative ratio analysis    5
Gross Profit Ratio:    5
Net Profit Ratio:    5
Expense Ratio:    5
Current Ratio:    5
Debt to Equity Ratio:    5
Accounts Receivable Turnover Ratio:    6
Strategies to improve financial performance    6
Maximising Efficiency    6
Cash Flow Management    6
Conclusion    6
Appendix: Calculation of key financial ratios:    7
Liquidity ratio    7
Gearing ratio    7
Profitability – gross profit ratio    7
Profitability – net profit ratio    7
Profitability – return on equity ratio    7
Efficiency – expense ratio    7
Efficiency – Accounts Receivable    7
Similar sized business ratios    7
Executive Summary
This report will be researching the financial position of Apple Incorporated. Apple Inc is an American multinational organisation that specialises in designs and manufacturing of consumer electronics, computer software, and personal computers. By researching and calculating Apple Incorporated’s financial position by implementing financial ratios, including liquidity, gearing, profitability and efficiency, it would be showcased that the organisation is committed to ensuring the highest standards of social responsibility throughout its supply chain to maximise its profitability and overall performance. By analysing the financial ratios, there is an indistinct improvement in the organisation’s performance in comparison to the previous year and the similar business. This improvement shows that the similar businesses are in need to implement improvement strategies to boost the businesses overall performance allowing the business to stay in competition with Apple Inc. For Apple Inc to improve the business’s financial position further, the organisation should implement strategies, which target maximising efficiency and cash flow management.
Calculation of key financial ratios summary:
The table below shows a summary of Appendix C of the calculations of key financial ratios with a similar sized business.
Liquidity ratio:
The liquidity ratio measures the businesses ability to pay off short-term debts and liabilities. In 2015, for every $1 of debt, Apple Inc had $1.08 of current assets. Whilst in 2016, for every $1 of debt, Apple Inc had $1.35 in Assets. Thus, showing the business to be able to pay off its debts and liabilities.
Gearing ratio:
The gearing ratio measures the businesses ability to meet its long-term objectives. In 2015, for each $1 invested by the owners of Apple incorporated an additional 143.37% of funds were gathered from external sources. Whilst in 2016, each $1 the owners invested an additional 150.82% of funds were gathered from external sources.
Profitability - Gross profit:
The gross profit ratio measures the operational performance of the business by evaluating the relationship between gross profit and total sales. In 2015, Apple Inc recorded for every $1 in revenue, 40.05% of the funds were returned as gross profit. Whilst, in 2016, Apple Inc recorded for every $1 of sales, 39.07% of the funds were returned as gross profit
Profitability - Net profit:
The net profit ratio measures the overall performance of the business by revealing the profit made after all costs and expenses have been recognised. In 2015, Apple recorded for every $1 returned as revenue, 22.84% of the funds were returned as net profit. While in 2016, for every $1 returned as revenue, 54.22% was returned as net profit.
Profitability - Return on equity ratio:
The return on total equity ratio measures the ability of a business to generate profits from its investments and capital input from its shareholders. In 2015, for every $1 invested by the owners of Apple Inc, 44.7% of the funds were returned as net profit. While in 2016, for every $1 invested by the business owners 35.6% of the funds were returned as net profit
Efficiency - Expense ratio:
The expense...