The current ratio is a good measure of a company's liquidity and solvency because it shows how well the company can pay off its current debts with the assets it already has. In 2021, both Apple and Microsoft had a good amount of cash on hand and were able to pay their bills. This was shown by their current ratios, which were 1.44 and 1.48, respectively. Apple's current ratio was 1.44.This means that both businesses can meet their short-term obligations and have enough short-term assets to cover their short-term debts. Also, this shows that both businesses have a good position with their working capital. The gross profit rate is a good measure of a company's ability to make money because it shows how well the company makes and sells its products. In 2021, Microsoft had a gross profit percentage of 63.5%, while Apple had a gross profit percentage of 38.5%. Given that Microsoft's gross profit rate was higher than Apple's, it appears that Microsoft was more adept at producing and marketing its products