The qualitative factors that play a role in improving the company's financial health.

In the memo, suggest some specific ways in which Apple company can plan to improve below-industry-average ratio performance over time. Suggest annual targets over the next three years to catch up with or surpass industry averages. Explain why your recommendations should be effective.

Apple's Below-industry-Average Ratios

Apple, Inc. Industry Average

Fixed Asset Turnover: 0.85 1.5

Profit Margin 20.91 25.70

Time Interest Earned 22.08 25.45