For Apple Company: Are there any unrecorded economic assets or liabilities related to contingencies, pensions, leases, deferred taxes, research and development or other causes? Determine if these mean that you should add any ratios to your liquidity, solvency or profitability analysis. Evaluate the potential impact on future profitability/cash flows.

Liquidity Apple Samsung 2016 2017 2016 2017 Working Capital (Millions) 27,863 27,831 79,467 72,672 1.35 0.63 14.02 1.27 0.83 13.63 40.37 2.59 0.90 7.26 6.44 Current ratio 2.19 1.02 7.53 6.19 Current Cash Debt Coverage Ratio A/R Turnover Inventory Turnover 58.64