Apple Inc. has released its financial statements for the fiscal year ending September 30, 2023. Analyze the company's financial performance and answer the following questions:

Apple's total revenue for the year amounted to $300 billion, representing a 15% increase compared to the previous fiscal year. However, the cost of goods sold (COGS) also rose to $150 billion due to increased production costs and supply chain challenges. Compute Apple's gross profit margin for the year and assess its trend over the past three fiscal years.

Despite the rise in revenue, Apple's operating expenses, including research and development (R&D) and marketing expenses, climbed to $80 billion, leading to an operating income of $70 billion. Calculate Apple's operating profit margin and discuss its implications for the company's operational efficiency and cost management strategies.

Additionally, Apple reported a net income of $60 billion for the fiscal year, reflecting a healthy bottom line performance. However, the company's total assets grew to $600 billion, while its total liabilities stood at $300 billion. Compute Apple's debt-to-equity ratio and evaluate its financial leverage and solvency position.

Furthermore, analyze Apple's cash flow statement to determine its cash flow from operating activities, investing activities, and financing activities. Assess the company's liquidity position based on its ending cash balance of $100 billion and discuss any potential implications for future investments or dividend payouts.

Lastly, compare Apple's financial performance with key competitors in the technology industry, such as Microsoft and Google. Compute relevant financial ratios, such as return on assets (ROA) and return on equity (ROE), and provide insights into Apple's competitive position and strategic advantages in the market.

Requirements:

1. Compute Apple's gross profit margin for the fiscal year.
2. Calculate the operating profit margin for Apple and analyze its trend over the past three fiscal years.
3. Determine Apple's debt-to-equity ratio and assess its financial leverage.
4. Analyze Apple's cash flow statement and evaluate its liquidity position based on the ending cash balance.
5. Compare Apple's financial performance with key competitors in the technology industry.
6. Provide recommendations for Apple based on your analysis, highlighting areas for improvement or strategic focus in the upcoming fiscal year.