Use the research and analysis, along with an explanation of accounting concepts, to tell a story about your corporation's financial performance and position.

AAPL12.pptx

LIQUIDITY RATIO

Measures ability to pay current liabilities

A liquid company has a value exceeding one

The category entails current and quick ratio

The company is managing its working capital well.

TURNOVER RATIOS

Turnover ratio gauges the utilization of assets

They include the inventory, the receivable and total assets turnover

There is a decrease in inventory turnover

There is an increase in the days of inventory

ACCOUNT RECEIVABLE TURNOVER

Account receivable is the quotient of the sales and debtors

The turnover ratio has decreased in the period

There is an increase in the days of account receivables

Offering better rates and terms

Accounts receivable Turnover	2019	2018
Sales	260,174	265,595
Account receivable	22,926	23,186
Turnover	11.35	11.45
Days of account receivable
Days	360	360
Account receivable turnover	11.35	11.45
Days of receivable	32	31

LEVERAGE RATIO

Evaluates the level of borrowings in a business

They include the debt to equity, the interest cover, the debt to assets etc.

There is an increase in the solvency ratios

It is important to reduce the borrowed funds through repayments.

PROFITABILITY RATIO

Evaluates the returns generated by a business

It includes the net margin and the return on equity (ROE).

The firm has minimal net income

There is an increases in the returns generated by the firm