As of Monday, January $15,2024$; the earnings ratio for Apple is at $30\mathrm{.}31$ and the earnings ratio of Samsung is at $15\mathrm{.}71.$

Reasons why their earnings ratio differs:

Apple is known for and currently leading the electronics industry with their innovative products which leads them to having a higher growth rate.

Different profit margins, Apple may have a higher profit margin percentage which means they would have higher earnings.

Type of industry, industries normally have an average earnings ratio; Apple operates in the electronics industry which usually has a high earnings ratio while Samsung operates in many industries which can bring their earnings ratio down.

Risk, Apple is seen as a safer choice for investors since they only operate in one industry compared to Samsung.

Perception of the company, perception of the company can lead to either an increase or decrease in the earnings ratio of either company. News, success and failures of products impact perception.