Use the financial statements collected in Step 2 to calculate financial ratios.
To validate your research, 5 years of average data should be analyzed.
1) Liquidity of short-term assets |
Current ratioCash ratioQuick ratio | |
Debt ratioDebt-equity ratioTimes interest earned | ||
Net income/sales (profit margin)Net income/assets (ROA)Net income/shareholder equity (ROE) | ||
Total asset turnoverInventory turnoverAccounts receivable turnover | ||
5) Market measures |
Price/earnings ratioEarnings per common shareDividend payou |
Research Project Step 3: Ratio Calculation (5 years of average data)
Financial diagnostic
categories
1. Liquidity of short-term
assets
2. Long-term debt-paying
ability
Primary company
Benchmark competitor
Current ratio
Current ratio
Cash ratio
Cash ratio
Quick ratio
Quick ratio
Debt ratio
Debt ratio
Debt-equity ratio
Debt-equity ratio
Times interest earned
Times interest earned
1
Research Project Step 3: Ratio Calculation (5 years of average data)
3. Profitability
4. Asset utilization/
management efficiency
Net income/sales (profit margin)
Net income/sales (profit margin)
Net income/assets (ROA)
Net income/assets (ROA)
Net income/shareholder equity (ROE)
Net income/shareholder equity (ROE)
Total asset turnover
Total asset turnover
Inventory turnover
Inventory turnover
Accounts receivable turnover
Accounts receivable turnover
2
Research Project Step 3: Ratio Calculation (5 years of average data)
5. Market measures
Price/earnings ratio
Price/earnings ratio
Earnings per common share
Earnings per common share
Dividend payout
Dividend payout
3
Samsung Balance Sheet
Assets
Fiscal year is January-December. All values KRW.
ITEM
5-YEAR
2019
2020
2021
2022
2023
ITEM
TREND
Cash & Short Term
Investments
108.78T 124.65T 124.15T 115.23T 92.41T
Cash & Short Term
Investments
Cash & Short Term
Investments Growth
– 14.59% -0.40% -7.19% -19.80%
Cash & Short Term
Investments Growth
Cash Only
26.89T 29.38T 39.03T 49.68T 69.08T
Cash Only
Short-Term Investments
Short-Term Investments
Cash & ST Investments /
Total Assets
30.85% 32.96% 29.10% 25.70% 20.27%
Cash & ST Investments /
Total Assets
Total Accounts Receivable
39.31T 34.57T 45.21T 41.87T 43.28T
Total Accounts Receivable
Total Accounts Receivable
Growth
– -12.06% 30.78% -7.39%
3.37%
Total Accounts Receivable
Growth
Accounts Receivables, Net
35.13T 30.97T 40.71T 35.72T 36.65T
Accounts Receivables, Net
Accounts Receivables,
Gross
35.53T 31.34T
41.1T 36.11T 37.09T
Accounts Receivables,
Gross
Bad Debt/Doubtful
Accounts
(399.08B) (378.22B) (383.69B) (390.32B) (437.68B)
Bad Debt/Doubtful
Accounts
Other Receivable
4.18T
3.6T
4.5T
6.15T
6.63T
Other Receivable
Accounts Receivable
Turnover
5.86
6.85
6.18
7.22
5.98
Accounts Receivable
Turnover
Inventories
26.77T 32.04T 41.38T 52.19T 51.63T
ITEM
ITEM
Inventories
Finished Goods
Finished Goods
Work in Progress
Work in Progress
Raw Materials
Raw Materials
Progress Payments &
Other
Progress Payments &
Other
Other Current Assets
Other Current Assets
Miscellaneous Current
Assets
Miscellaneous Current
Assets
Total Current Assets
Total Current Assets
Net Property, Plant &
Equipment
Net Property, Plant &
Equipment
Property, Plant &
Equipment – Gross
Property, Plant &
Equipment – Gross
Buildings
Buildings
Land & Improvements
Land & Improvements
Computer Software and
Equipment
Computer Software and
Equipment
Other Property, Plant &
Equipment
Other Property, Plant &
Equipment
Accumulated Depreciation
Accumulated Depreciation
Total Investments and
Advances
2019
5-YEAR
TREND
2020
2021
2022
2023
9.13T
10.43T
13.73T
17.13T
15.73T
9.89T
11.82T
13.47T
20.08T
22.2T
7.75T
9.79T
14.18T
14.98T
13.7T
–
–
–
–
–
9.65T
9.79T
10.42T
12.43T
18.02T
5.82T
7.52T
8.08T
9.57T
14.65T
184.51T 201.05T 221.16T 221.72T 205.33T
119.83T 128.95T 149.93T 168.05T 187.26T
304.08T 328.61T 377.47T
427.6T 473.19T
48.84T
55.03T
62.65T
67.71T
73.69T
9.83T
9.85T
9.94T
10.02T
10.16T
–
–
–
–
–
10.06T
10.5T
11.96T
13.25T
14.06T
184.25T 199.65T 227.54T 259.55T 285.93T
17.56T
21.85T
24.42T
23.7T
20.68T
ITEM
ITEM
Total Investments and
Advances
Other Long-Term
Investments
Other Long-Term
Investments
Long-Term Note
Receivables
Long-Term Note
Receivables
Intangible Assets
Intangible Assets
Net Goodwill
Net Goodwill
Net Other Intangibles
Net Other Intangibles
Other Assets
Other Assets
Total Assets
Total Assets
Total Assets Growth
Total Assets Growth
2019
2020
2021
2022
9.97T
13.78T
15.49T
12.8T
–
–
1.23T
1.03T 783.38B
20.7T
18.47T
20.24T
20.22T
22.74T
6.25T
5.67T
5.84T
6.01T
6.46T
14.45T
12.79T
14.39T
14.2T
16.28T
8.58T
6.47T
8.38T
11.86T
18.3T
5-YEAR
TREND
2023
8.91T
352.56T 378.24T 426.62T 448.42T 455.91T
–
7.28%
12.79%
5.11%
1.67%
Liabilities & Shareholders’ Equity
All values KRW.
ITEM
2019 2020 2021 2022
ITEM
ST Debt & Current Portion LT Debt
15.24T 17.27T 15.02T 6.24T
ST Debt & Current Portion LT Debt
Short Term Debt
14.39T 16.55T 13.69T 5.15T
Short Term Debt
Current Portion of Long Term Debt
846.09B 716.1B 1.33T 1.09T
Current Portion of Long Term Debt
Accounts Payable
8.72T 9.74T 13.45T 10.64T
Accounts Payable
Accounts Payable Growth
– 11.71% 38.14%
Accounts Payable Growth
20.88%
Income Tax Payable
1.39T 4.43T 6.75T 4.25T
Income Tax Payable
Other Current Liabilities
38.44T 44.17T 52.9T 57.21T
Other Current Liabilities
Dividends Payable
Dividends Payable
5-YEAR
TREND
2023
8.42T
7.11T
1.31T
11.32T
6.34%
3.36T
52.62T
–
ITEM
ITEM
Accrued Payroll
Accrued Payroll
Miscellaneous Current Liabilities
Miscellaneous Current Liabilities
Total Current Liabilities
Total Current Liabilities
Long-Term Debt
Long-Term Debt
Long-Term Debt excl. Capitalized
Leases
Long-Term Debt excl. Capitalized
Leases
Non-Convertible Debt
Non-Convertible Debt
Convertible Debt
Convertible Debt
Capitalized Lease Obligations
Capitalized Lease Obligations
Provision for Risks & Charges
Provision for Risks & Charges
Deferred Taxes
Deferred Taxes
Deferred Taxes – Credits
Deferred Taxes – Credits
Deferred Taxes – Debit
Deferred Taxes – Debit
Other Liabilities
Other Liabilities
Other Liabilities (excl. Deferred
Income)
Other Liabilities (excl. Deferred
Income)
Deferred Income
Deferred Income
Total Liabilities
Total Liabilities
Non-Equity Reserves
Non-Equity Reserves
Total Liabilities / Total Assets
Total Liabilities / Total Assets
Preferred Stock (Carrying Value)
Preferred Stock (Carrying Value)
2019
2020
–
2021
–
2022
–
–
52.9T 57.21T
52.62T
63.78T
75.6T 88.12T 78.34T
75.72T
3.17T
2.95T
4.26T
38.44T 44.17T
–
5-YEAR
TREND
2023
3.37T
4.1T
975.3B 948.14B 509.73B 569.94B 537.62B
975.3B 948.14B 509.73B 569.94B 537.62B
–
–
–
–
–
–
–
–
–
–
1.08T
1.52T
2.77T
2.2T
3.34T
15.67T 17.37T 21.94T
3.26T (198.94B)
17.05T 18.81T
23.2T
5.11T 620.55B
1.38T
1.44T
1.26T
1.85T 819.49B
4.59T
3.41T
4.26T
3.93T
8.29T
4.59T
3.41T
4.26T
3.93T
8.29T
–
–
–
–
–
89.68T 102.29T 121.72T 93.67T
92.23T
–
–
–
25.44% 27.04% 28.53% 20.89%
20.23%
–
–
–
–
–
–
–
ITEM
ITEM
Redeemable Preferred Stock
Redeemable Preferred Stock
Non-Redeemable Preferred Stock
Non-Redeemable Preferred Stock
Common Equity (Total)
Common Equity (Total)
Common Equity / Total Assets
Common Equity / Total Assets
Common Stock Par/Carry Value
Common Stock Par/Carry Value
Retained Earnings
Retained Earnings
ESOP Debt Guarantee
ESOP Debt Guarantee
Cumulative Translation
Adjustment/Unrealized For. Exch.
Gain
Cumulative Translation
Adjustment/Unrealized For. Exch.
Gain
Unrealized Gain/Loss Marketable
Securities
Unrealized Gain/Loss Marketable
Securities
Revaluation Reserves
Revaluation Reserves
Treasury Stock
Treasury Stock
Total Shareholders’ Equity
Total Shareholders’ Equity
Total Shareholders’ Equity / Total
Assets
Total Shareholders’ Equity / Total
Assets
Accumulated Minority Interest
Accumulated Minority Interest
Total Equity
Total Equity
Liabilities & Shareholders’ Equity
Liabilities & Shareholders’ Equity
Samsung Income Statement
2019
2020
2021
2022
5-YEAR
TREND
2023
–
–
–
–
–
–
–
–
–
–
254.92T 267.67T 296.24T 345.19T 353.23T
72.30% 70.77% 69.44% 76.98%
77.48%
897.51B 897.51B 897.51B 897.51B 897.51B
86.26T 96.33T 122.25T 145.65T 138.45T
–
–
–
–
–
(5.65T) (10.99T) (3.82T)
1.04T
3.65T
2.57T
4.98T
4.62T
2.75T 194.42B
–
–
–
–
–
–
–
–
–
–
254.92T 267.67T 296.24T 345.19T 353.23T
72.30% 70.77% 69.44% 76.98%
7.96T
8.28T
8.66T
9.56T
77.48%
10.44T
262.88T 275.95T 304.9T 354.75T 363.68T
352.56T 378.24T 426.62T 448.42T 455.91T
ITEM
ITEM
Sales/Revenue
Sales/Revenue
Sales Growth
Sales Growth
Cost of Goods Sold (COGS) incl. D&A
Cost of Goods Sold (COGS) incl. D&A
COGS Growth
COGS Growth
COGS excluding D&A
COGS excluding D&A
Depreciation & Amortization Expense
Depreciation & Amortization Expense
Depreciation
Depreciation
Amortization of Intangibles
Amortization of Intangibles
Gross Income
Gross Income
Gross Income Growth
Gross Income Growth
Gross Profit Margin
Gross Profit Margin
SG&A Expense
SG&A Expense
SGA Growth
SGA Growth
Research & Development
Research & Development
Other SG&A
Other SG&A
Other Operating Expense
Other Operating Expense
Unusual Expense
Unusual Expense
EBIT after Unusual Expense
EBIT after Unusual Expense
Non Operating Income/Expense
Non Operating Income/Expense
Non-Operating Interest Income
Non-Operating Interest Income
Equity in Affiliates (Pretax)
Equity in Affiliates (Pretax)
Interest Expense
Interest Expense
Interest Expense Growth
Interest Expense Growth
Gross Interest Expense
Gross Interest Expense
2019
2020
2021
2022
5-YEAR
TREND
2023
230.4T 236.81T 279.6T 302.23T 258.94T
– 2.78% 18.07%
8.09% -14.33%
151.02T 148.61T 170.65T 192.28T 182.73T
– -1.59% 14.83%
12.67%
-4.97%
121.42T 118.28T 136.41T 153.17T 144.06T
29.6T 30.34T 34.25T
39.11T
38.67T
26.57T 27.12T 31.29T
35.95T
35.53T
3.02T
3.16T
3.13T
79.38T 88.19T 108.95T 109.95T
76.21T
3.22T
2.96T
– 11.10% 23.53%
–
–
–
29.43%
52.2T 57.32T
66.57T
69.64T
– 1.14% 9.80%
16.15%
4.61%
22.4T
24.92T
28.34T
31.71T 31.09T 34.92T
41.65T
41.3T
–
–
51.61T
–
0.92% -30.69%
19.91T 21.11T
–
–
–
–
– 47.69B (115.69B) (129.25B)
–
– 51.59T
43.49T
6.7T
277.05B (1.55T) 190.36B (99.95B)
(5.28B)
2.66T
1.97T
1.28T
2.72T
4.36T
–
–
–
–
–
692.69B 583.01B 431.54B 763.02B 930.25B
–
15.83% 25.98%
76.81%
21.92%
692.69B 586.91B 456.45B 804.65B
1.14T
ITEM
ITEM
Interest Capitalized
Interest Capitalized
Pretax Income
Pretax Income
Pretax Income Growth
Pretax Income Growth
Pretax Margin
Pretax Margin
Income Tax
Income Tax
Income Tax – Current Domestic
Income Tax – Current Domestic
Income Tax – Current Foreign
Income Tax – Current Foreign
Income Tax – Deferred Domestic
Income Tax – Deferred Domestic
Income Tax – Deferred Foreign
Income Tax – Deferred Foreign
Income Tax Credits
Income Tax Credits
Equity in Affiliates
Equity in Affiliates
Other After Tax Income (Expense)
Other After Tax Income (Expense)
Consolidated Net Income
Consolidated Net Income
Minority Interest Expense
Minority Interest Expense
Net Income
Net Income
Net Income Growth
Net Income Growth
Net Margin Growth
Net Margin Growth
Extraordinaries & Discontinued
Operations
Extraordinaries & Discontinued
Operations
Extra Items & Gain/Loss Sale Of Assets
Extra Items & Gain/Loss Sale Of Assets
Cumulative Effect – Accounting Chg
Cumulative Effect – Accounting Chg
Discontinued Operations
Discontinued Operations
Net Income After Extraordinaries
Net Income After Extraordinaries
Preferred Dividends
Preferred Dividends
Net Income Available to Common
2019
2020
–
2021
2022
3.9B 24.91B
30.02T 35.84T 52.62T
5-YEAR
TREND
2023
41.63B 204.81B
45.35T
10.12T
– 19.39% 46.83% -13.82% -77.69%
–
–
–
–
3.91%
8.69T
9.94T 13.44T
(9.21T)
(4.48T)
5.74T
7.7T 10.94T
6.89T
4.93T
–
–
–
–
–
2.96T
2.24T
2.5T
(16.1T)
(9.42T)
–
–
–
–
–
–
–
–
–
–
412.96B 506.53B 729.61B
–
–
1.09T 887.55B
–
–
–
21.74T 26.41T 39.91T
55.65T
15.49T
233.81B 316.99B 663.66B 924.06B
1.01T
21.51T 26.09T 39.24T
14.47T
– 21.32% 50.41%
54.73T
39.46% -73.55%
–
–
–
–
5.59%
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
21.51T 26.09T 39.24T
54.73T
14.47T
–
–
–
21.51T 26.09T 39.24T
54.73T
14.47T
–
–
ITEM
ITEM
Net Income Available to Common
EPS (Basic)
EPS (Basic)
EPS (Basic) Growth
EPS (Basic) Growth
Basic Shares Outstanding
Basic Shares Outstanding
EPS (Diluted)
EPS (Diluted)
EPS (Diluted) Growth
EPS (Diluted) Growth
Diluted Shares Outstanding
Diluted Shares Outstanding
EBITDA
EBITDA
EBITDA Growth
EBITDA Growth
EBITDA Margin
EBITDA Margin
2019
2020
2021
2022
3.17K
3.84K
5.78K
– 21.32% 50.41%
2023
8.06K
2.13K
39.46% -73.55%
6.79B
6.79B
6.79B
6.79B
6.79B
3.17K
3.84K
5.78K
8.06K
2.13K
– 21.32% 50.41%
6.79B
6.79B
39.46% -73.55%
6.79B
6.79B
6.79B
57.37T 66.33T 85.88T
82.48T
45.23T
– 15.62% 29.48%
–
–
–
5-YEAR
TREND
-3.95% -45.16%
–
17.47%
Statement of cash flow
Operating Activities
Fiscal year is January-December. All values KRW.
ITEM
2019 2020 2021 2022 2023
ITEM
Net Income before
Extraordinaries
21.74T 26.41T 39.91T 55.65T 15.49T
Net Income before
Extraordinaries
Net Income Growth
– 21.48% 51.12% 39.46%
Net Income Growth
72.17%
Depreciation, Depletion &
Amortization
29.6T 30.34T 34.25T 39.11T 38.67T
Depreciation, Depletion &
Amortization
Depreciation and Depletion
26.57T 27.12T 31.29T 35.95T 35.53T
Depreciation and Depletion
Amortization of Intangible Assets
3.02T 3.22T 2.96T 3.16T 3.13T
Amortization of Intangible Assets
Deferred Taxes & Investment Tax
Credit
Deferred Taxes & Investment Tax
Credit
5-YEAR
TREND
ITEM
2019 2020 2021 2022 2023
ITEM
Deferred Taxes
Deferred Taxes
Investment Tax Credit
Investment Tax Credit
Other Funds
(3.41T) 8.42T 7.24T (15.58T) (4.56T)
Other Funds
Funds from Operations
47.93T 65.16T 81.39T 79.18T 49.6T
Funds from Operations
Extraordinaries
Extraordinaries
Changes in Working Capital
(2.55T) 122.42B (16.29T) (17T) (5.46T)
Changes in Working Capital
Receivables
1.83T 1.74T (7.51T) 6.33T 235.65B
Receivables
Accounts Payable
(1.27T) 3.89T 1.03T (5.3T) 318.43B
Accounts Payable
Other Assets/Liabilities
(3.53T) (3.3T) (3.44T) (5.64T) 897.81B
Other Assets/Liabilities
Net Operating Cash Flow
45.38T 65.29T 65.11T 62.18T 44.14T
Net Operating Cash Flow
Net Operating Cash Flow Growth
– 43.86% -0.28% -4.49%
Net Operating Cash Flow Growth
29.02%
Net Operating Cash Flow / Sales
19.70% 27.57% 23.28% 20.57% 17.05%
Net Operating Cash Flow / Sales
5-YEAR
TREND
Investing Activities
All values KRW.
ITEM
2019 2020 2021
2022
2023
ITEM
Capital Expenditures
(28.62T) (40.27T) (49.83T) (53.13T) (60.53T)
Capital Expenditures
Capital Expenditures Growth
– -40.72% -23.73% -6.62% -13.94%
Capital Expenditures Growth
Capital Expenditures / Sales
-12.42% -17.01% -17.82% -17.58% -23.38%
Capital Expenditures / Sales
Capital Expenditures (Fixed
Assets)
(25.37T) (37.59T) (47.12T) (49.43T) (57.61T)
Capital Expenditures (Fixed
Assets)
Capital Expenditures (Other
Assets)
(3.25T) (2.68T) (2.71T)
(3.7T) (2.92T)
Capital Expenditures (Other
Assets)
5-YEAR
TREND
ITEM
2019 2020 2021
2022
2023
ITEM
Net Assets from Acquisitions
(1.02T) (49.42B) (33.2B) (31.39B) (365.63B)
Net Assets from Acquisitions
Sale of Fixed Assets &
Businesses
513.27B 384.93B 1.02T 217.88B 98.34B
Sale of Fixed Assets &
Businesses
Purchase/Sale of
Investments
(10.88T) (13.63T) 15.76T 21.73T 44.77T
Purchase/Sale of
Investments
Purchase of Investments
(16.24T) (26.91T) (8.7T)
(5.5T) (5.84T)
Purchase of Investments
Sale/Maturity of Investments
5.36T 13.28T 24.45T 27.22T 50.61T
Sale/Maturity of Investments
Other Uses
– (57.2B)
– (413.04B) (928.05B)
Other Uses
Other Sources
Other Sources
Net Investing Cash Flow
(39.95T) (53.62T) (33.07T) (31.6T) (16.95T)
Net Investing Cash Flow
Net Investing Cash Flow
Growth
– -34.22% 38.32%
4.45% 46.38%
Net Investing Cash Flow
Growth
Net Investing Cash Flow /
Sales
-17.34% -22.64% -11.83% -10.46% -6.54%
Net Investing Cash Flow /
Sales
5-YEAR
TREND
Financing Activities
All values KRW.
ITEM
ITEM
Cash Dividends Paid – Total
Cash Dividends Paid – Total
Common Dividends
Common Dividends
Preferred Dividends
Preferred Dividends
Change in Capital Stock
Change in Capital Stock
Repurchase of Common &
Preferred Stk.
2021
2022
5-YEAR
TREND
2019
2020
2023
(9.64T)
(9.68T) (20.51T) (9.81T)
(9.86T)
(9.64T)
(9.68T) (20.51T) (9.81T)
(9.86T)
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
ITEM
5-YEAR
2019
2020
2021
2022
2023
ITEM
TREND
Repurchase of Common &
Preferred Stk.
Sale of Common & Preferred
Stock
Sale of Common & Preferred
Stock
Proceeds from Stock Options
Proceeds from Stock Options
Other Proceeds from Sale of
Stock
Other Proceeds from Sale of
Stock
Issuance/Reduction of Debt,
Net
156.39B
1.34T (3.45T) (9.58T)
1.28T
Issuance/Reduction of Debt,
Net
Change in Current Debt
865.79B
2.19T (2.62T) (8.34T)
2.15T
Change in Current Debt
Change in Long-Term Debt
(709.4B) (850.45B) (836.47B) (1.24T) (864.87B)
Change in Long-Term Debt
Issuance of Long-Term Debt
14.5B 58.28B
272B 354.71B
Issuance of Long-Term Debt
Reduction in Long-Term Debt
(709.4B) (864.95B) (894.75B) (1.51T) (1.22T)
Reduction in Long-Term Debt
Other Funds
Other Funds
Other Uses
Other Uses
Other Sources
Other Sources
Net Financing Cash Flow
(9.48T) (8.34T) (23.96T) (19.39T) (8.58T)
Net Financing Cash Flow
Net Financing Cash Flow
Growth
– 12.09% -187.47% 19.09% 55.73%
Net Financing Cash Flow
Growth
Net Financing Cash Flow /
Sales
-4.12% -3.52% -8.57% -6.42% -3.32%
Net Financing Cash Flow /
Sales
Exchange Rate Effect
595.26B (833.86B)
1.58T (539.2B) 792.79B
Exchange Rate Effect
Miscellaneous Funds
–
ITEM
ITEM
Miscellaneous Funds
Net Change in Cash
Net Change in Cash
Free Cash Flow
Free Cash Flow
Free Cash Flow Growth
Free Cash Flow Growth
Free Cash Flow Yield
Free Cash Flow Yield
2019
2020
2021
(3.45T)
2.5T
20.02T
27.69T
–
2022
2023
9.65T 10.65T
19.4T
17.98T 12.75T (13.47T)
38.37% -35.07% -29.10% -205.67%
–
–
–
-4.38
5-YEAR
TREND
APPLE Balance sheet
Assets
Fiscal year is October-September. All values USD.
ITEM
2019
2020 2021 2022 2023
ITEM
Cash & Short Term Investments
100.58B 90.98B 62.64B 48.3B 61.56B
Cash & Short Term Investments
Cash & Short Term Investments
Growth
– -9.55% -31.15% -22.89% 27.43%
Cash & Short Term Investments
Growth
Cash Only
28.12B 19.98B 26.91B 21.48B 28.84B
Cash Only
Short-Term Investments
Short-Term Investments
Cash & ST Investments / Total
Assets
29.71% 28.09% 17.85% 13.69% 17.46%
Cash & ST Investments / Total
Assets
Total Accounts Receivable
45.8B 37.45B 51.51B 60.93B 60.99B
Total Accounts Receivable
Total Accounts Receivable Growth
– -18.25% 37.55% 18.30% 0.09%
Total Accounts Receivable Growth
Accounts Receivables, Net
22.93B 16.12B 26.28B 28.18B 29.51B
Accounts Receivables, Net
Accounts Receivables, Gross
22.93B 16.12B 26.28B 28.18B 29.51B
Accounts Receivables, Gross
Bad Debt/Doubtful Accounts
Bad Debt/Doubtful Accounts
Other Receivable
22.88B 21.33B 25.23B 32.75B 31.48B
Other Receivable
Accounts Receivable Turnover
5.68
7.32
7.10
6.47
6.28
Accounts Receivable Turnover
Inventories
4.11B 4.06B 6.58B 4.95B 6.33B
Inventories
Finished Goods
4.11B 4.06B 6.58B 4.95B 6.33B
Finished Goods
Work in Progress
Work in Progress
Raw Materials
Raw Materials
Progress Payments & Other
Progress Payments & Other
Other Current Assets
12.33B 11.23B 14.11B 21.22B 14.7B
5-YEAR
TREND
ITEM
2019
2020 2021 2022 2023
ITEM
Other Current Assets
Miscellaneous Current Assets
12.33B 11.23B 14.11B 21.22B 14.7B
Miscellaneous Current Assets
Total Current Assets
162.82B 143.71B 134.84B 135.41B 143.57B
Total Current Assets
Net Property, Plant & Equipment
37.38B 45.34B 49.53B 52.53B 54.38B
Net Property, Plant & Equipment
Property, Plant & Equipment Gross
95.96B 112.1B 119.81B 124.87B 125.26B
Property, Plant & Equipment Gross
Buildings
17.09B 17.95B 20.04B 22.13B 23.45B
Buildings
Land & Improvements
Land & Improvements
Computer Software and Equipment
Computer Software and Equipment
Other Property, Plant & Equipment
9.08B 10.28B 11.02B 11.27B 12.84B
Other Property, Plant & Equipment
Accumulated Depreciation
58.58B 66.76B 70.28B 72.34B 70.88B
Accumulated Depreciation
Total Investments and Advances
106.7B 102.62B 127.88B 120.81B 100.54B
Total Investments and Advances
Other Long-Term Investments
106.7B 102.62B 127.88B 120.81B 100.54B
Other Long-Term Investments
Long-Term Note Receivables
Long-Term Note Receivables
Intangible Assets
Intangible Assets
Net Goodwill
Net Goodwill
Net Other Intangibles
Net Other Intangibles
Other Assets
31.62B 32.22B 38.76B 44.01B 54.1B
Other Assets
Total Assets
338.52B 323.89B 351B 352.76B 352.58B
Total Assets
Total Assets Growth
– -4.32% 8.37% 0.50% -0.05%
Total Assets Growth
Liabilities & Shareholders’ Equity
All values USD.
5-YEAR
TREND
ITEM
ITEM
ST Debt & Current Portion LT Debt
ST Debt & Current Portion LT Debt
Short Term Debt
Short Term Debt
Current Portion of Long Term Debt
Current Portion of Long Term Debt
Accounts Payable
Accounts Payable
Accounts Payable Growth
Accounts Payable Growth
Income Tax Payable
Income Tax Payable
Other Current Liabilities
Other Current Liabilities
Dividends Payable
Dividends Payable
Accrued Payroll
Accrued Payroll
Miscellaneous Current Liabilities
Miscellaneous Current Liabilities
Total Current Liabilities
Total Current Liabilities
Long-Term Debt
Long-Term Debt
Long-Term Debt excl. Capitalized
Leases
Long-Term Debt excl. Capitalized
Leases
Non-Convertible Debt
Non-Convertible Debt
Convertible Debt
Convertible Debt
Capitalized Lease Obligations
Capitalized Lease Obligations
Provision for Risks & Charges
Provision for Risks & Charges
Deferred Taxes
Deferred Taxes
Deferred Taxes – Credits
Deferred Taxes – Credits
Deferred Taxes – Debit
Deferred Taxes – Debit
Other Liabilities
2019
2020
2021
2022
5-YEAR
TREND
2023
16.24B 15.23B 17.14B 22.77B 17.38B
5.98B
6.43B
7.45B 11.52B
7.4B
10.26B
8.8B
9.69B 11.26B
9.99B
46.24B
42.3B 54.76B 64.12B 62.61B
– -8.52% 29.48% 17.08% -2.35%
–
–
–
–
–
43.24B 47.87B 53.58B 67.09B 65.32B
–
–
–
–
–
–
–
–
–
–
43.24B 47.87B 53.58B 67.09B 65.32B
105.72B 105.39B 125.48B 153.98B 145.31B
91.81B 107.05B 119.38B 109.71B 106.55B
91.81B 98.67B 109.11B 98.96B 95.28B
91.81B 98.67B 109.11B 98.96B 95.28B
–
–
–
–
–
–
637M
769M
812M
859M
29.55B 28.17B 24.69B 16.66B 15.46B
16.92B 17.88B 16.98B 16.76B 19.45B
16.92B 17.88B 16.98B 16.76B 19.45B
–
–
–
–
–
4.04B
63M
1.38B
4.98B
3.67B
ITEM
5-YEAR
2019
2020 2021 2022 2023
ITEM
TREND
Other Liabilities
Other Liabilities (excl. Deferred
Income)
4.04B
63M 1.38B 4.98B 3.67B
Other Liabilities (excl. Deferred
Income)
Deferred Income
Deferred Income
Total Liabilities
248.03B 258.55B 287.91B 302.08B 290.44B
Total Liabilities
Non-Equity Reserves
Non-Equity Reserves
Total Liabilities / Total Assets
73.27% 79.83% 82.03% 85.64% 82.37%
Total Liabilities / Total Assets
Preferred Stock (Carrying Value)
Preferred Stock (Carrying Value)
Redeemable Preferred Stock
Redeemable Preferred Stock
Non-Redeemable Preferred Stock
Non-Redeemable Preferred Stock
Common Equity (Total)
90.49B 65.34B 63.09B 50.67B 62.15B
Common Equity (Total)
Common Equity / Total Assets
26.73% 20.17% 17.97% 14.36% 17.63%
Common Equity / Total Assets
Common Stock Par/Carry Value
45.17B 50.78B 57.37B 64.85B 73.81B
Common Stock Par/Carry Value
Retained Earnings
45.9B 14.97B 5.56B (3.07B) (214M)
Retained Earnings
ESOP Debt Guarantee
ESOP Debt Guarantee
Cumulative Translation
Adjustment/Unrealized For. Exch. Gain
(1.46B) (1.38B)
Cumulative Translation
Adjustment/Unrealized For. Exch. Gain
Unrealized Gain/Loss Marketable
Securities
707M 1.85B
Unrealized Gain/Loss Marketable
Securities
Revaluation Reserves
Revaluation Reserves
Treasury Stock
Treasury Stock
Total Shareholders’ Equity
90.49B 65.34B 63.09B 50.67B 62.15B
Total Shareholders’ Equity
ITEM
ITEM
Total Shareholders’ Equity / Total
Assets
Total Shareholders’ Equity / Total
Assets
Accumulated Minority Interest
Accumulated Minority Interest
Total Equity
Total Equity
Liabilities & Shareholders’ Equity
Liabilities & Shareholders’ Equity
2019
2020
2021
2022
5-YEAR
TREND
2023
26.73% 20.17% 17.97% 14.36% 17.63%
–
–
–
–
–
90.49B 65.34B 63.09B 50.67B 62.15B
338.52B 323.89B
351B 352.76B 352.58B
2019
2022
APPLE INCOME STTAMENT
ITEM
ITEM
Sales/Revenue
Sales/Revenue
Sales Growth
Sales Growth
Cost of Goods Sold (COGS) incl. D&A
Cost of Goods Sold (COGS) incl. D&A
COGS Growth
COGS Growth
COGS excluding D&A
COGS excluding D&A
Depreciation & Amortization Expense
Depreciation & Amortization Expense
Depreciation
Depreciation
Amortization of Intangibles
Amortization of Intangibles
Gross Income
Gross Income
Gross Income Growth
Gross Income Growth
Gross Profit Margin
Gross Profit Margin
SG&A Expense
SG&A Expense
SGA Growth
SGA Growth
Research & Development
Research & Development
Other SG&A
Other SG&A
Other Operating Expense
Other Operating Expense
2020
2021
2023 5-YEAR TREND
259.97B 274.15B 365.82B 394.33B 383.29B
– 5.46% 33.44% 7.79% -2.80%
162.26B 170.14B 212.98B 223.55B 214.14B
– 4.86% 25.18% 4.96% -4.21%
150.96B 159.09B 201.7B 212.44B 202.62B
11.3B 11.06B 11.28B
11.1B 11.52B
11.3B 11.06B 11.28B
11.1B 11.52B
–
–
–
–
–
97.7B 104.01B 152.84B 170.78B 169.15B
– 6.45% 46.95% 11.74% -0.96%
–
–
–
– 44.13%
34.46B 38.67B 43.89B 51.35B 54.85B
– 12.20% 13.50% 16.99% 6.82%
16.22B 18.75B 21.91B 26.25B 29.92B
18.25B 19.92B 21.97B 25.09B 24.93B
–
–
–
–
–
ITEM
ITEM
Unusual Expense
Unusual Expense
EBIT after Unusual Expense
EBIT after Unusual Expense
Non Operating Income/Expense
Non Operating Income/Expense
Non-Operating Interest Income
Non-Operating Interest Income
Equity in Affiliates (Pretax)
Equity in Affiliates (Pretax)
Interest Expense
Interest Expense
Interest Expense Growth
Interest Expense Growth
Gross Interest Expense
Gross Interest Expense
Interest Capitalized
Interest Capitalized
Pretax Income
Pretax Income
Pretax Income Growth
Pretax Income Growth
Pretax Margin
Pretax Margin
Income Tax
Income Tax
Income Tax – Current Domestic
Income Tax – Current Domestic
Income Tax – Current Foreign
Income Tax – Current Foreign
Income Tax – Deferred Domestic
Income Tax – Deferred Domestic
Income Tax – Deferred Foreign
Income Tax – Deferred Foreign
Income Tax Credits
Income Tax Credits
Equity in Affiliates
Equity in Affiliates
Other After Tax Income (Expense)
Other After Tax Income (Expense)
Consolidated Net Income
Consolidated Net Income
Minority Interest Expense
Minority Interest Expense
Net Income
Net Income
Net Income Growth
Net Income Growth
Net Margin Growth
2019
2020
2021
2022
2023 5-YEAR TREND
– (465M)
–
–
–
–
65.8B
–
–
–
1.11B
397M
60M (228M) (382M)
4.96B
3.76B
2.84B
2.83B
3.75B
–
–
–
–
–
3.58B
2.87B
2.65B
2.93B
3.93B
– -19.66% -7.94% 10.81% 34.19%
3.58B
2.87B
2.65B
2.93B
3.93B
–
–
–
–
–
65.74B 67.09B 109.21B 119.1B 113.74B
– 2.06% 62.77% 9.06% -4.51%
–
–
–
– 29.67%
10.48B
9.68B 14.53B
19.3B 16.74B
6.86B
6.76B
9.88B
9.41B 11.02B
3.96B
3.13B
9.42B
9B
8.75B
(3.01B) (3.6B) (7.51B) (2.18B) (3.69B)
2.67B
3.38B
2.74B
3.08B
669M
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
55.26B 57.41B 94.68B
99.8B
97B
–
–
–
55.26B 57.41B 94.68B
99.8B
97B
–
–
– 3.90% 64.92% 5.41% -2.81%
–
–
–
– 25.31%
ITEM
2019 2020 2021 2022 2023 5-YEAR TREND
ITEM
Net Margin Growth
Extraordinaries & Discontinued Operations
Extraordinaries & Discontinued Operations
Extra Items & Gain/Loss Sale Of Assets
Extra Items & Gain/Loss Sale Of Assets
Cumulative Effect – Accounting Chg
Cumulative Effect – Accounting Chg
Discontinued Operations
Discontinued Operations
Net Income After Extraordinaries
55.26B 57.41B 94.68B 99.8B
97B
Net Income After Extraordinaries
Preferred Dividends
Preferred Dividends
Net Income Available to Common
55.26B 57.41B 94.68B 99.8B
97B
Net Income Available to Common
EPS (Basic)
2.99
3.31
5.67
6.15
6.16
EPS (Basic)
EPS (Basic) Growth
– 10.60% 71.34% 8.57% 0.10%
EPS (Basic) Growth
Basic Shares Outstanding
18.47B 17.35B 16.7B 16.22B 15.74B
Basic Shares Outstanding
EPS (Diluted)
2.97
3.28
5.61
6.11
6.13
EPS (Diluted)
EPS (Diluted) Growth
– 10.23% 71.40% 8.89% 0.34%
EPS (Diluted) Growth
Diluted Shares Outstanding
18.6B 17.53B 16.86B 16.33B 15.81B
Diluted Shares Outstanding
EBITDA
74.54B 76.4B 120.23B 130.54B 125.82B
EBITDA
EBITDA Growth
– 2.49% 57.38% 8.57% -3.62%
EBITDA Growth
EBITDA Margin
– 32.83%
EBITDA Margin
Apple statement of cash FLOW
Operating Activities
Fiscal year is October-September. All values USD.
ITEM
ITEM
Net Income before Extraordinaries
Net Income before Extraordinaries
Net Income Growth
Net Income Growth
Depreciation, Depletion &
Amortization
2019
2020
2021
55.26B 57.41B 94.68B
2022
99.8B
2023
97B
– 3.90% 64.92% 5.41% -2.81%
12.55B 11.06B 11.28B
11.1B 11.52B
5-YEAR
TREND
ITEM
ITEM
Depreciation, Depletion &
Amortization
Depreciation and Depletion
Depreciation and Depletion
Amortization of Intangible Assets
Amortization of Intangible Assets
Deferred Taxes & Investment Tax
Credit
Deferred Taxes & Investment Tax
Credit
Deferred Taxes
Deferred Taxes
Investment Tax Credit
Investment Tax Credit
Other Funds
Other Funds
Funds from Operations
Funds from Operations
Extraordinaries
Extraordinaries
Changes in Working Capital
Changes in Working Capital
Receivables
Receivables
Accounts Payable
Accounts Payable
Other Assets/Liabilities
Other Assets/Liabilities
Net Operating Cash Flow
Net Operating Cash Flow
Net Operating Cash Flow Growth
Net Operating Cash Flow Growth
Net Operating Cash Flow / Sales
Net Operating Cash Flow / Sales
2019
2020
2021
2022
12.55B 11.06B 11.28B
–
11.1B 11.52B
–
–
–
(340M) (215M) (4.77B)
895M
–
(340M) (215M) (4.77B)
895M
–
–
–
5-YEAR
TREND
2023
–
–
–
–
5.42B 6.73B
7.76B
9.15B
8.61B
72.88B 74.98B 108.95B 120.95B 117.12B
–
–
–
(3.49B) 5.69B (4.91B)
–
–
1.2B (6.58B)
3.18B 8.47B (14.03B) (9.34B) (417M)
(1.92B) (4.06B) 12.33B
9.45B (1.89B)
(4.45B) 1.41B (567M) (389M) (2.65B)
69.39B 80.67B 104.04B 122.15B 110.54B
– 16.26% 28.96% 17.41% -9.50%
26.69% 29.43% 28.44% 30.98% 28.84%
Investing Activities
All values USD.
ITEM
ITEM
Capital Expenditures
Capital Expenditures
Capital Expenditures Growth
Capital Expenditures Growth
Capital Expenditures / Sales
2019
2020
(10.5B)
(7.31B) (11.09B) (10.71B) (10.96B)
-4.04%
2021
30.36% -51.66%
-2.67%
2022
2023
3.40% -2.34%
-3.03% -2.72% -2.86%
5-YEAR
TREND
ITEM
2019
2020
2021
2022
2023
ITEM
Capital Expenditures / Sales
Capital Expenditures (Fixed
Assets)
(10.5B) (7.31B) (11.09B) (10.71B) (10.96B)
Capital Expenditures (Fixed
Assets)
Capital Expenditures (Other
Assets)
Capital Expenditures (Other
Assets)
Net Assets from Acquisitions
(624M) (1.52B)
(33M) (306M)
Net Assets from Acquisitions
Sale of Fixed Assets &
Businesses
Sale of Fixed Assets &
Businesses
Purchase/Sale of Investments
58.09B
5.34B (2.82B) (9.56B)
16B
Purchase/Sale of Investments
Purchase of Investments
(40.63B) (115.15B) (109.69B) (76.92B) (29.51B)
Purchase of Investments
Sale/Maturity of Investments
98.72B 120.48B 106.87B 67.36B 45.51B
Sale/Maturity of Investments
Other Uses
(1.08B) (791M) (608M) (1.78B) (1.34B)
Other Uses
Other Sources
Other Sources
Net Investing Cash Flow
45.9B (4.29B) (14.55B) (22.35B) 3.71B
Net Investing Cash Flow
Net Investing Cash Flow
Growth
– -109.35% -239.12% -53.69% 116.57%
Net Investing Cash Flow
Growth
Net Investing Cash Flow / Sales
17.65% -1.56% -3.98% -5.67% 0.97%
Net Investing Cash Flow / Sales
5-YEAR
TREND
Financing Activities
All values USD.
ITEM
ITEM
Cash Dividends Paid – Total
Cash Dividends Paid – Total
Common Dividends
Common Dividends
Preferred Dividends
Preferred Dividends
2019
2020
2021
2022
5-YEAR
TREND
2023
(14.12B) (14.08B) (14.47B) (14.84B) (15.03B)
(14.12B) (14.08B) (14.47B) (14.84B) (15.03B)
–
–
–
–
–
ITEM
2019
2020
2021
2022
2023
ITEM
Change in Capital Stock
(66.12B) (71.48B) (84.87B) (89.4B) (77.55B)
Change in Capital Stock
Repurchase of Common &
Preferred Stk.
(66.9B) (72.36B) (85.97B) (89.4B) (77.55B)
Repurchase of Common &
Preferred Stk.
Sale of Common & Preferred
Stock
781M 880M 1.11B
Sale of Common & Preferred
Stock
Proceeds from Stock Options
781M 880M 1.11B
Proceeds from Stock Options
Other Proceeds from Sale of
Stock
Other Proceeds from Sale of
Stock
Issuance/Reduction of Debt, Net
(7.82B)
2.5B 12.67B (123M)
(9.9B)
Issuance/Reduction of Debt, Net
Change in Current Debt
(5.98B) (963M) 1.02B
3.96B (3.98B)
Change in Current Debt
Change in Long-Term Debt
(1.84B) 3.46B 11.64B (4.08B) (5.92B)
Change in Long-Term Debt
Issuance of Long-Term Debt
6.96B 16.09B 20.39B
5.47B
5.23B
Issuance of Long-Term Debt
Reduction in Long-Term Debt
(8.81B) (12.63B) (8.75B) (9.54B) (11.15B)
Reduction in Long-Term Debt
Other Funds
(2.92B) (3.76B) (6.69B) (6.38B) (6.01B)
Other Funds
Other Uses
(2.92B) (3.76B) (6.69B) (6.38B) (6.01B)
Other Uses
Other Sources
Other Sources
Net Financing Cash Flow
(90.98B) (86.82B) (93.35B) (110.75B) (108.49B)
Net Financing Cash Flow
Net Financing Cash Flow Growth
– 4.57% -7.52% -18.63%
2.04%
Net Financing Cash Flow Growth
Net Financing Cash Flow / Sales
-35.00% -31.67% -25.52% -28.09% -28.30%
Net Financing Cash Flow / Sales
Exchange Rate Effect
Exchange Rate Effect
Miscellaneous Funds
Miscellaneous Funds
Net Change in Cash
24.31B (10.44B) (3.86B) (10.95B)
5.76B
5-YEAR
TREND
ITEM
ITEM
Net Change in Cash
Free Cash Flow
Free Cash Flow
Free Cash Flow Growth
Free Cash Flow Growth
Free Cash Flow Yield
Free Cash Flow Yield
2019
2020
2021
2022
2023
58.9B 73.37B 92.95B 111.44B
– 24.57% 26.70%
–
–
–
99.58B
19.89% -10.64%
–
3.12
5-YEAR
TREND
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