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Find (or calculate) the ratios listed below on Apple Inc. and Samsung, and compare the two companies using these ratios. Which company do you think is performing better? Why?

a. Current Ratio b. Quick Ratio c. Accounts Receivable Turnover Ratio d. Inventory Turnover Ratio e. Turnover in Days f. Times-interest-earned Ratio g. Debt Ratio h. Debt-to-equity Ratio i. Return on Sales j. Return on Total Assets k. Return on common stockholders' equity l. Earnings per share m. Price-earnings ratio n. Dividend yield o. Dividend payout ratio

Apple Inc.

CONSOLIDATED BALANCE SHEETS (In millions, except number of shares which are reflected in thousands and par value) September 26, 2015 September 27, 2014 ASSETS: Currentassets: Cashandcashequivalents $ 21,120 $ 13,844

Short-term marketable securities 20,481 11,233

Accounts receivable, less allowances

of $82 and $86, respectively 16,849 17,460

Inventories 2,349 2,111

Deferred tax assets 5,546 4,318

Vendornon-tradereceivables 13,494 9,759

Other current assets 9,539 9,806

Total current assets 89,378 68,531

Long-term marketable securities 164,065 130,162

Property, plant and equipment, net 22,471 20,624

Goodwill 5,116 4,616

Acquired intangible assets, net 3,893 4,142

Other assets 5,556 3,764

Total assets $ 290,479 $ 231,839

LIABILITIES AND SHAREHOLDERS EQUITY: Current liabilities:

Accounts payable $ 35,490 $ 30,196

Accrued expenses 25,181 18,453

Deferred revenue 8,940 8,491

Commercial paper 8,499 6,308

Current portion of long-term debt 2,500 0

Total current liabilities 80,610 63,448

Deferred revenue, non-current 3,624 3,031

Long-term debt 53,463 28,987

Other non-current liabilities 33,427 24,826

Total liabilities 171,124 120,292

Commitments and contingencies

Shareholders equity:

Common stock and additional paid-in

capital, $0.00001 par value: 12,600,000 shares

authorized; 5,578,753 and 5,866,161 shares

issued and outstanding, respectively 27,416 23,313

Retained earnings 92,284 87,152

Accumulated other comprehensive income (345) 1,082

Total shareholders equity 119,355 111,547

Total liabilities and shareholders equity $ 290,479 $ 231,839

Samsung Electronics Co., Ltd. and its subsidiaries

INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (in thousands of US dollars)

September 30, 2015 December 31, 2014

Assets:

Current assets Cash and cash equivalents 21,035,898 15,005,717

Short-term financial instruments 36,439,251 37,147,062

Short-term available-for-sale financial assets 4,652,075 2,928,653

Trade receivables 24,620,609 22,003,769

Non-trade receivables 2,729,127 3,154,154

Advances paid 1,587,168 1,772,688

Prepaid expenses 3,228,954 2,981,932

Inventories 20,352,199 15,430,507

Other current assets 991,854 1,599,536

Assets held-for-sale - 575,155

Total current assets 115,637,135 102,599,173

Non-current assets:

Long-term available-for-sale

financial assets 7,688,629 11,287,198

Investment in associates and joint ventures 4,817,057 4,662,307

Property, plant and equipment 77,128,396 72,060,653 I

ntangible assets 4,954,422 4,264,025

Long-term prepaid expenses 3,786,501 4,327,871

Deferred income tax assets 4,030,039 4,033,356

Other non-current assets 1,658,230 2,080,406

Total assets 219,700,409 205,314,989

Liabilities and Equity

Current liabilities:

Trade payables 8,770,383 7,052,281

Short-term borrowings 10,071,460 7,154,389

Other payables 7,969,116 9,194,065

Advances received 1,171,209 1,271,712

Withholdings 804,274 1,035,058

Accrued expenses 8,733,481 11,473,663

Income tax payable 1,525,618 1,925,624

Current portion of long-term liabilities 41,798 1,584,855

Provisions 7,917,467 5,338,647

Other current liabilities 245,365 290,708

Liabilities held-for-sale - 25,231

Total current liabilities 47,250,171 46,346,233

Non-current liabilities:

Debentures 1,299,918 1,208,139

Long-term borrowings 69,502 90,592

Long-term other payables 2,168,755 2,283,074

Net defined benefit liabilities 901,884 179,403

Deferred income tax liabilities 4,671,515 3,651,294

Provisions 617,049 444,885

Other non-current liabilities 1,686,022 1,338,861

Total liabilities 58,664,816 55,542,481