what is the industry average of Apple Inc for the year 2015 and how to evavlutate cross seectional, time series, and overall of company financial ratio for 3 years? How to determine it?

Period Ending		Sep 26, 2015	Sep 27, 2014	Sep 28, 2013
Assets
Current Assets
	Cash And Cash Equivalents	21,120,000	13,844,000	14,259,000
	Short Term Investments	20,481,000	11,233,000	26,287,000
	Net Receivables	35,889,000	31,537,000	24,094,000
	Inventory	2,349,000	2,111,000	1,764,000
	Other Current Assets	9,539,000	9,806,000	6,882,000
Total Current Assets		89,378,000	68,531,000	73,286,000
Long Term Investments		164,065,000	130,162,000	106,215,000
Property Plant and Equipment		22,471,000	20,624,000	16,597,000
Goodwill		5,116,000	4,616,000	1,577,000
Intangible Assets		3,893,000	4,142,000	4,179,000
Accumulated Amortization		-	-	-
Other Assets		5,556,000	3,764,000	5,146,000
Deferred Long Term Asset Charges		-	-	-
Total Assets		290,479,000	231,839,000	207,000,000
Liabilities
Current Liabilities
	Accounts Payable	60,671,000	48,649,000	36,223,000
	Short/Current Long Term Debt	10,999,000	6,308,000	-
	Other Current Liabilities	8,940,000	8,491,000	7,435,000
Total Current Liabilities		80,610,000	63,448,000	43,658,000
Long Term Debt		53,463,000	28,987,000	16,960,000
Other Liabilities		33,427,000	24,826,000	20,208,000
Deferred Long Term Liability Charges		3,624,000	3,031,000	2,625,000
Minority Interest		-	-	-
Negative Goodwill		-	-	-
Total Liabilities		171,124,000	120,292,000	83,451,000
Stockholders' Equity
Misc Stocks Options Warrants		-	-	-
Redeemable Preferred Stock		-	-	-
Preferred Stock		-	-	-
Common Stock		27,416,000	23,313,000	19,764,000
Retained Earnings		92,284,000	87,152,000	104,256,000
Treasury Stock		-	-	-
Capital Surplus		-	-	-
Other Stockholder Equity		(345,000)	1,082,000	(471,000)
Total Stockholder Equity		119,355,000	111,547,000	123,549,000
Net Tangible Assets		110,346,000	102,789,000	117,793,000

INCOME STATEMENT

Period Ending		Sep 26, 2015	Sep 27, 2014	Sep 28, 2013
Total Revenue		233,715,000	182,795,000	170,910,000
Cost of Revenue		140,089,000	112,258,000	106,606,000
Gross Profit		93,626,000	70,537,000	64,304,000
	Operating Expenses
	Research Development	8,067,000	6,041,000	4,475,000
	Selling General and Administrative	14,329,000	11,993,000	10,830,000
	Non Recurring	-	-	-
	Others	-	-	-
	Total Operating Expenses	-	-	-
Operating Income or Loss		71,230,000	52,503,000	48,999,000
	Income from Continuing Operations
	Total Other Income/Expenses Net	1,285,000	980,000	1,156,000
	Earnings Before Interest And Taxes	72,515,000	53,483,000	50,155,000
	Interest Expense	-	-	-
	Income Before Tax	72,515,000	53,483,000	50,155,000
	Income Tax Expense	19,121,000	13,973,000	13,118,000
	Minority Interest	-	-	-
	Net Income From Continuing Ops	53,394,000	39,510,000	37,037,000
	Non-recurring Events
	Discontinued Operations	-	-	-
	Extraordinary Items	-	-	-
	Effect Of Accounting Changes	-	-	-
	Other Items	-	-	-
Net Income		53,394,000	39,510,000	37,037,000
Preferred Stock And Other Adjustments		-	-	-
Net Income Applicable To Common Shares		53,394,000	39,510,000	37,037,000

CASH FLOW STATEMENT

Period Ending	Sep 26, 2015	Sep 27, 2014	Sep 28, 2013
Net Income	53,394,000	39,510,000	37,037,000
Operating Activities, Cash Flows Provided By or Used In
Depreciation	11,257,000	7,946,000	6,757,000
Adjustments To Net Income	4,968,000	5,210,000	3,394,000
Changes In Accounts Receivables	(3,124,000)	(6,452,000)	(1,949,000)
Changes In Liabilities	15,188,000	13,408,000	8,320,000
Changes In Inventories	(238,000)	(76,000)	(973,000)
Changes In Other Operating Activities	(179,000)	167,000	1,080,000
Total Cash Flow From Operating Activities	81,266,000	59,713,000	53,666,000
Investing Activities, Cash Flows Provided By or Used In
Capital Expenditures	(11,247,000)	(9,571,000)	(8,165,000)
Investments	(44,417,000)	(9,017,000)	(24,042,000)
Other Cash flows from Investing Activities	(610,000)	(3,991,000)	(1,567,000)
Total Cash Flows From Investing Activities	(56,274,000)	(22,579,000)	(33,774,000)
Financing Activities, Cash Flows Provided By or Used In
Dividends Paid	(11,561,000)	(11,126,000)	(10,564,000)
Sale Purchase of Stock	(34,710,000)	(44,270,000)	(22,330,000)
Net Borrowings	29,305,000	18,266,000	16,896,000
Other Cash Flows from Financing Activities	(1,499,000)	(1,158,000)	(1,082,000)
Total Cash Flows From Financing Activities	(17,716,000)	(37,549,000)	(16,379,000)
Effect Of Exchange Rate Changes	-	-	-
Change In Cash and Cash Equivalents	7,276,000	(415,000)	3,513,000