Apple:

Fiscal year is October$-$September. All values USD Millions. $20232022$

Cash & Short Term Investments $61,55548,304$

Cash Only $28,84021,475$

Cash & Short Term Investments Growth $27\mathrm{.}43\%-22\mathrm{.}89\%$

Cash & ST Investments $/$ Total Assets $17\mathrm{.}46\%13\mathrm{.}69\%$

Total Accounts Receivable $60,98560,932$

Accounts Receivables, Net $29,50828,184$

Accounts Receivables, Gross $29,50828,184$

Other Receivables $31,47732,748$

Accounts Receivable Growth $0\mathrm{.}09\%18\mathrm{.}30\%$

Accounts Receivable Turnover $6\mathrm{.}286\mathrm{.}47$

Inventories $6,3314,946$

Finished Goods $6,3314,946$

Other Current Assets $14,695-$

Miscellaneous Current Assets $14,69521,223$

Total Current Assets $143,566135,405$

Net Property, Plant & Equipment $54,37652,534$

Property, Plant & Equipment $-$ Gross $125,260124,874$

Buildings $23,44622,126$

Machinery & Equipment $78,31481,060$

Other Property, Plant & Equipment $12,83911,271$

Accumulated Depreciation $70,88472,340$

Total Investments and Advances $100,544-$

Other Long$-$Term Investments $100,544120,805$

Other Assets $54,097-$

Tangible Other Assets $54,09744,011$

Total Assets $352,583352,755$

Assets $-$ Total $-$ Growth $-0\mathrm{.}05\%0\mathrm{.}50\%$

Asset Turnover $1\mathrm{.}09-$

Return On Average Assets $27\mathrm{.}50\%-$

Liabilities & Shareholders' Equity

All values USD Millions. $20232022$

ST Debt & Current Portion LT Debt $17,38222,773$

Short Term Debt $7,39511,516$

Current Portion of Long Term Debt $9,98711,257$

Accounts Payable $62,61164,115$

Accounts Payable Growth $-2\mathrm{.}35\%17\mathrm{.}08\%$

Other Current Liabilities $65,315-$

Miscellaneous Current Liabilities $65,31567,094$

Total Current Liabilities $145,308153,982$

Current Ratio $0\mathrm{.}990\mathrm{.}88$

Quick Ratio $0\mathrm{.}940\mathrm{.}85$

Cash Ratio $0\mathrm{.}420\mathrm{.}31$

Long$-$Term Debt $106,548109,707$

Long$-$Term Debt excl. Capitalized Leases $95,28198,959$

Non$-$Convertible Debt $95,28198,959$

Capitalized Lease Obligations $859812$

Provision for Risks & Charges $15,45716,657$

Deferred Taxes $19,45416,758$

Deferred Taxes $-$ Credit $19,45416,758$

Other Liabilities $3,670-$

Other Liabilities $($excl$.$ Deferred Income$)3,6704,979$

Total Liabilities $290,437-$

Total Liabilities $/$ Total Assets $82\mathrm{.}37\%0\mathrm{.}00\%$

Common Equity $($Total$)62,14650,672$

Common Stock Par$/$Carry Value $73,81264,849$

Retained Earnings $-214-3,068$

Cumulative Translation Adjustment$/$Unrealized For. Exch. Gain $--$

Unrealized Gain$/$Loss Marketable Securities $--$

Other Appropriated Reserves $-11,452-11,109$

Common Equity $/$ Total Assets $17\mathrm{.}63\%14\mathrm{.}36\%$

Total Shareholders' Equity $62,14650,672$

Total Shareholders' Equity $/$ Total Assets $17\mathrm{.}63\%14\mathrm{.}36\%$

Total Equity $62,14650,672$

Liabilities & Shareholders' Equity $352,583352,755$

III. Ratio Calculation

Liquidity Ratios

$-$ Calculate Current Ratio $=$ Current Assets $/$ Current Liabilities

$-$ Calculate Quick Ratio $=($Current Assets $-$ Inventory$)/$ Current Liabilities

$2.$ Profitability Ratios

$-$ Calculate Net Profit Margin $=$ Net Income $/$ Revenue

$-$ Calculate Return on Assets $($ROA$)=$ Net Income $/$ Total Assets

$-$ Calculate Return on Equity $($ROE$)=$ Net Income $/$ Shareholder's Equity

$3.$ Solvency Ratios

$-$ Calculate Debt to Equity Ratio $=$ Total Liabilities $/$ Shareholder's Equity

$-$ Calculate Interest Coverage Ratio $=$ EBIT $/$ Interest Expenses

$4.$ Efficiency Ratios

$-$ Calculate Asset Turnover $=$ Revenue $/$ Total Assets

$-$ Calculate Inventory Turnover $=$ Cost of Goods Sold $/$ Average Inventory