Apple Inc.s as a Possible Stock Purchase

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Investor valuation of stocks is complex and goes beyond stock price dynamics to make portfolio management decisions. This paper analyzes the financial performance of one company to decide whether to keep, sell or buy shares. Apple is an example, showing a significant increase in shares over the past six years (Macrotrends, 2023). The following indicators were calculated to assess the companys profitability, solvency, efficiency, and liquidity: current ratio, debt-to-assets, debt-to-equity, net profit ratio, asset turnover, and inventory turnover ratios. Apple has noticeably taken a course towards reducing the shareholders equity, which, against the backdrop of growth in turnover and sales, implies an increase in the debt burden. Debt to equity has almost quintupled over the past six years, which speaks in favor of rising share prices but weighs on the companys liquidity. Current liabilities exceeded current assets for the first time in the past two years, as evidenced by the current ratio dropping below one. All calculations are reflected in table 1.

Table 1. Apple Financials 

Indicator 2017 2018 2019 2020 2021 2022
Apple Financials (millions of $)
Revenue 229234 265595 260174 274515 365817 394328
Cost of Sales 141048 163756 161782 169559 212981 223546
Gross Margin 88186 101839 98392 104956 152836 170782
Operating Expenses 26842 30941 34462 38668 43887 51345
Operating Income 61344 70898 63930 66288 108949 119437
Other income/(loss) 2745 2005 1807 803 258 -334
Provision for Income Taxes 15738 13372 10481 9680 14527 19300
Net Income 48351 59531 55256 57411 94680 99803
EPS ($) 9,27 12,01 11,97 3,31 5,67 6,15
Inventories 4855 3956 4106 4061 6580 4946
Current Assets 128645 131339 162819 143713 134836 135405
Total Assets 375319 365725 338516 323888 351002 352755
Current Liabilities 100814 115929 105718 105392 125481 153982
Total Liabilities 241272 258578 248028 258549 287912 302083
Shareholders Equity 134047 107147 90488 65339 63090 50672
Stock Price 35,49 45,24 50,62 93,78 139,58 154,15
Financial Ratios
Current Ratio 1,276063 1,132926 1,540126 1,363604 1,074553 0,879356
Debt-to-Assets Ratio 0,642845 0,707029 0,732692 0,798267 0,820257 0,856354
Debt-to-Equity Ratio 1,799906 2,413301 2,741004 3,957039 4,563512 5,961537
Net Profit Ratio 0,210924 0,224142 0,212381 0,209136 0,258818 0,253096
Inventory Turnover Ratio 29,05211 41,39434 39,40136 41,75302 32,36793 45,19733
Asset Turnover Ratio 0,128826 0,162775 0,16323 0,177256 0,269742 0,282924

Reduced liquidity was most likely a consequence of the 2020 crisis due to the pandemic, when supply chains and demand for products suffered, which is noticeable in the increased inventory. However, thanks to borrowed funds and competent management, Apple could maintain and even increase the growth rate of revenue and net profit. The solvency of the company, given the current challenges, is at the level of medium danger due to a decrease in equity in return for external lending, which is noticeable in the debt-to-assets ratio. Although turnover naturally increased, there is reason to believe that the stock is currently either at its peak or close to a high point in value and may fall further in the short term. The premium brand is supported by an annual product line renewal, which in turn requires new investment in R&D and innovation. Although Apple has always been a pioneer in this regard, it cannot be said that it will be able to maintain such a pace in the future.

This fact is also indicated by the relatively low net profit ratio growth rate, which means a corresponding cost increase. Given the pace of inflation and production costs due to global supply chain constraints, the company is more likely to keep profitability at a flat level, and significant changes in the balance sheet support this level rather than contribute to growth. In any case, the potential is balanced thanks to the companys management; however, a significant decline in EPS and a return to the level of only 2017 is a negative signal for a change to a bear market after a long rise in the bull market.

The main conclusion can be considered that the shares should either be held or sold. Hold should be considered a priority scenario in the case of external market analysis and news about Apples achievements in terms of developing new processors or optimizing production. If such news is negatively correlated, the shares should be sold now, as the explosive potential of the last two years is most likely exhausted, and the shares should be disposed of to maximize profits. However, to diversify the portfolio and preserve the investors capital in the long term, Apple shares can be considered a reliable investment subject to low volatility. The consensus depends on the investors goals, but balancing the analysis, the main conclusion is to hold Apple shares.

Reference

Macrotrends. (2023). Apple Financial Statements 2009-2022 | AAPL. Web.

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