Group Assignment

2020
COMPANY
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为了您和包图网以及原创作者的利益，请
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下载次数进行十倍的索取赔偿！
DELL – HP – APPLE
GROUP
I
INTRODUCTION
Dell INC. was founded in 1984
It is a multinational corporation of the United States in the
development and commercialization of computer technology is
headquartered in Round Rock, Texas, United States.
HP or full name Hewlett-Packard is a multinational information

technology corporation headquartered in Palo Alto, California,
USA.
HP was established on January 1, 1939 by Bill Hewlett and Dave
Packard.
The field that brought many reputations as well as huge revenue
was the production and trading of laptops.
Apple was founded on April 1, 1976, headquartered in Cupertino,

California. The three founders of Apple are Steve Wozniak, Steve
Jobs, and Ronald Wayne.
It is a multinational corporation that designs manufactures and
markets mobile communication and media devices.
II
FINANCIAL INDICATORS
Gross profit margin is a metric
used to assess a company's
financial health and business The gross profit margin is often
model by revealing the amount of 感谢您下载包图网平台上提供的 PPT 作品，
GROSS expressed as a percentage of sales
money left over from sales after 为了您和包图网以及原创作者的利益，请 and may be called the gross
deducting the cost of goods sold. 勿复制、传播、销售，否则将承担法律责 margin ratio. (được biểu thị bằng
MARGIN
(là một số liệu được sử dụng để 任！包图网将对作品进行维权，按照传播
đánh giá mô hình kinh doanh và 下载次数进行十倍的索取赔偿！
tỷ lệ phần trăm của doanh thu và
có thể được gọi là tỷ lệ lãi gộp.)
sức khỏe tài chính của một công
RATIO
ty bằng cách tiết lộ số tiền còn lại
từ việc bán hàng sau khi trừ đi
giá vốn hàng bán.)
Gross margin ratio= (Net sale - Cost of good sold)/ Net sale
Dell HP 为了您和包图网以及原创作者的利益，请
Apple
Net sale 92,154,000 58,756,000 260,174,000
Cost of good sold 63,221,000 47,586,000 161,782,000
Gross margin ratio 0.31396 0.19011 0.37818
Profit margin is one of the commonly used profitability
ratios to gauge the degree to which a company or a
business activity makes money. (à một trong những tỷ
lệ lợi nhuận thường được sử dụng để đánh giá mức
độ mà một công ty hoặc một hoạt động kinh doanh
kiếm tiền.)
- It represents what percentage of sales has turned into

profits. (Nó đại diện cho bao nhiêu phần trăm doanh
thu đã biến thành lợi nhuận.)
- Simply put, the percentage figure勿复制、传播、销售，否则将承担法律责
indicates how many
cents of profit the business has任！包图网将对作品进行维权，按照传播
generated for each
dollar of sale. (Nói một cách đơn下载次数进行十倍的索取赔偿！
giản, con số phần
trăm cho biết doanh nghiệp đã tạo ra bao nhiêu xu cho
mỗi đô la bán hàng)
Profit margin = Net income/ Net sales
Dell 为了您和包图网以及原创作者的利益，请
HP Apple
Net income 4,616,000 勿复制、传播、销售，否则将承担法律责
3,152,000 55,256,000
Net sales 92,154,000 58,756,000
260,174,000
Profit margin 0.05009 0.05365 0.21238
RETURN ON ASSETS
• Return on assets (ROA) is an indicator of how profitable
a company is relative to its total assets and displayed as
a percentage. (là một chỉ số về mức độ lợi nhuận của
một công ty so với tổng tài sản của nó và được hiển thị
dưới dạng phần trăm.)
• Gives a manager, investor, or勿复制、传播、销售，否则将承担法律责
analyst an idea as to how
efficient a company's management is at using its assets
to generate earnings. (Cung cấp cho người quản lý, nhà
đầu tư hoặc nhà phân tích ý tưởng về việc quản lý công
ty sử dụng tài sản của mình hiệu quả như thế nào để tạo
thu nhập.)
• ROA is useful in evaluating management, analyzing and

forecasting profits, and planning activities. (rất hữu ích
trong việc đánh giá quản lý, phân tích và dự báo lợi
nhuận và lập kế hoạch cho các hoạt động.)
• Also called return on investment (ROI).

Return on asset = Net income / Average total asset
Dell HP Apple
Net income 4,616,000 3,152,000 55,256,000
Total asset beginning 111,820,000 34,622,000 365,725,000
Total asset ending 118,861,000 33,467,000 338,516,000
ROA 0.04002 0.09258 0.15692

ACID-TEST RATIO
Is a common ratio that is used to determine
the liquidity of a company. In other words, this
ratio determines
感谢您下载包图网平台上提供的 PPT 作品， if the company has enough
liquid assets to pay current liabilities.
•
Acid-test ratio =
感谢您下载包图网平台上提供的
Acid test RatioPPT = ( 作品，
Current Assets - Inventory) / Current Liabilities
DELL HP APPLE
Current Asset 36,896,000 20,177,000 162,819,000
Current Liabilities 52,042,000 25,293,000 105,718,000
Inventory 3,281,000 5,734,000 4,106,000
Acid test Ratio 0.64592 0.57103 1.50129
CURRENT
RATIO
The current ratio is a 感谢您下载包图网平台上提供的 PPT 作品，
liquidity ratio that 为了您和包图网以及原创作者的利益，请
measures a 勿复制、传播、销售，否则将承担法律责
company's ability to 任！包图网将对作品进行维权，按照传播
pay short-term 下载次数进行十倍的索取赔偿！
obligations or those
due within one year.
Current Ratio = Current Asset / Current Liabilities
勿复制、传播、销售，否则将承担法律责DELL HP APPLE
Current Asset 36,896,000 20,177,000 162,819,000
Current Liabilities 52,042,000 25,293,000 105,718,000
Current Ratio 0.70897 0.79773 1.54013
ACCOUNTS RECEIVABLE
TURNOVER
•Efficiency ratio or activity ratio.
•Measures how many times a business can
turn its accounts receivable into cash
during a period.
•Shows how efficient a company is at

collecting its credit sales from customers.
•In some ways, it can be viewed as a

liquidity ratio as well.
Accounts Receivable Turnover = Net sales / Average AR PPT 作品，
Dell HP Apple
Net sales 92,154,000 任！包图网将对作品进行维权，按照传播
58,756,000 260,174,000
Beginning AR 12,371,000 下载次数进行十倍的索取赔偿！
5,113,000 23,186,000
Ending AR 12,484,000 6,031,000 22,926,000
Average AR 12,427,500 5,572,000 23,056,000
AR Turnover 7.41533 10.54487 11.28444
INVENTORY
TURNOVER
• Can help businesses make PPT 作品，
better decisions on pricing,
manufacturing, marketing and
purchasing new inventory.
• A low ratio --> weak sales and

possibly excess inventory
(overstocking).
• A high ratio --> strong sales

or insufficient inventory, good
business activities.
01
Inventory Turnover = COGS / Average Inventory PPT 作品，
HP Apple
COGS 63,221,000 勿复制、传播、销售，否则将承担法律责
47,586,000 161,782,000
Beginning Inventory 3,649,000 任！包图网将对作品进行维权，按照传播
6,062,000 3,956,000
Ending Inventory 3,281,000 下载次数进行十倍的索取赔偿！
5,734,000 4,106,000
Average Inventory 3,465,000 5,898,000 4,031,000
Inventory Turnover 18.24560 8.06816 40.13446
TOTAL ASSETS TURNOVER
Can be used as an indicator of the
Compares the sales of a efficiency with which a company is
company to its asset base. using its assets to generate
revenue.
A higher ratio is preferred
勿复制、传播、销售，否则将承担法律责 A lower ratio reflects the
as it reflects more efficient 任！包图网将对作品进行维权，按照传播 bad management of
asset utilization. 下载次数进行十倍的索取赔偿！ assets by the company.
02
Total Assets Turnover = Net sales / Average Total Asset PPT 作品，
HP Apple
Net sales 92,154,000 58,756,000 260,174,000
Beginning Assets 111,820,000 任！包图网将对作品进行维权，按照传播
34,622,000 365,725,000
Ending Assets 118,861,000 33,467,000 338,516,000
Average Total Asset 115,340,500 34,044,500 352,120,500
Total Assets Turnover 0.79897 1.72586 0.73888

DAY’S SALES UNCOLLECTED

Days' sales uncollected is a liquidity
ratio that is used to estimate the
number of days before receivables
will be collected.
Day's sale uncollected = (Account Receivable / Net sales) x365
Dell 勿复制、传播、销售，否则将承担法律责
HP Apple
Account Receivable 12,484,000 下载次数进行十倍的索取赔偿！
6,031,000 22,926,000
Net sales 92,154,000 58,756,000 260,174,000
Day's sale uncollected 49.44614 37.46537 32.16305
DAY’S SALES
OF INVENTORY
Days' sales in inventory indicates the
average time required for a下载次数进行十倍的索取赔偿！
company
to convert its inventory into sales.
Day's sales in inventory = (Ending inventory / cost of good sold )* 365
勿复制、传播、销售，否则将承担法律责Dell HP Apple
Ending inventory 3,281,000 5,734,000 4,106,000
Cost of good sold 63,221,000 47,586,000 161,782,000
Day's sales inventory 18.94252 43.98163 9.26364

DEBT RATIO
Debt Ratio is a financial ratio that
indicates
感谢您下载包图网平台上提供的 the percentage of a company's
PPT 作品，
assets that are provided via debt
Total Debt Ratio = Total liabilities / Total Asset
Dell HP 感谢您下载包图网平台上提供的
Apple PPT 作品，
Total liabilities 115,706,000 为了您和包图网以及原创作者的利益，请
34,660,000 248,028,000
Total asset 118,861,000 33,467,000 338,516,000
Total debt ratio 0.97346 下载次数进行十倍的索取赔偿！
1.03565 0.73269
II
I
REFERENCE
• https://www.myaccountingcourse.com/financial-ratios/accounts-receivable-turnover-ratio
• https://www.investopedia.com/terms/i/inventoryturnover.asp
• https://www.accountingtools.com/articles/what-is-the-total-asset-turnover-ratio.html
• https://finance.yahoo.com/quote/DELL/financials/
• https://finance.yahoo.com/quote/HPQ/financials?p=HPQ
• https://finance.yahoo.com/quote/AAPL/financials?p=AAPL
• https://craft.co/dell-technologies/competitors?competitors=dell-technologies%2Capple%2Chp
• https://www.investopedia.com/terms/r/returnonassets.asp
• https://www.investing.com/equities/dell-inc-balance-sheet
• https://www.investing.com/equities/apple-computer-inc-balance-sheet
• https://www.investing.com/equities/hewlett-packard-balance-sheet
2020
Thanks
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2020

HP or full name Hewlett-Packard is a multinational information

Apple was founded on April 1, 1976, headquartered in Cupertino,

- It represents what percentage of sales has turned into

• ROA is useful in evaluating management, analyzing and

• Also called return on investment (ROI).

感谢您下载包图网平台上提供的 PPT 作品，

•Shows how efficient a company is at

•In some ways, it can be viewed as a

• A low ratio --> weak sales and

• A high ratio --> strong sales

DAY’S SALES UNCOLLECTED

感谢您下载包图网平台上提供的 PPT 作品，

Day's sales inventory 18.94252 43.98163 9.26364

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