Financial Management Presentation, Shows Financial Ratios classification and how to calculate those of Apple for fiscal year Oct-2013 to Sep-2014.

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6. Current Assets / Current Liability
68531 / 63448 = 1.08

7. (cash + short-term marketable securities +
accounts receivable) ÷ current liabilities
13,844 + 11,233 + 17,460 / 63448 = 0.67

8. (cash + short-term marketable securities )
÷ current liabilities
13,844 + 11,233 / 63448 = 0.395

11. total liabilities ÷ total assets
120,292 / 231,839= 0.5188

12. Equity ÷ (Total Assets – C.L)
111,547 / (231,839 - 63,448) = 0.662

14. Income from operations(PBIT) ÷ interest expenses
52,503 / 384 = 136.73

16. cost of goods sold ÷ average inventory
112,258 / ( ( 1764 + 2111 ) / 2 ) = 57.94

17. Sales ÷Average Total Assets
182,795 / ( (207,000 + 231,839 ) / 2 ) = 0.83

18. A/P ÷ COGS * Days in Period
30,196 / (112,258 * 365 ) = 98.18

20. Net income ÷ Net revenue
39,510 / 182,795= 0.216

21. Net income ÷Total Assets
39,510 / 231,839 = 0.170

22. Net income ÷ total stockholder’s equity
39,510 / 111,547= 0.354