速动比率:苹果公司2014年速动比率为0.82，谷歌为4.52。谷歌具有很高的速动比。这意味着谷歌将能够用手中的资金来履行当前的财务义务(Bodie, Kane & Marcus, 2004)。然而，谷歌手头现金过多，或可能在获得应收账款方面遇到困难。另一方面，苹果的速动比率较低，表明其库存可能在快速增长。净资产收益率(ROE): 2014年苹果公司净资产收益率为33.61%，谷歌为15.06%。因此，苹果的净资产收益率远远高于谷歌，说明苹果利用股东资金创造利润和公司增长的效率更高。净利润:苹果公司2014年的净利润为21.61%，谷歌为21.88%。这说明谷歌更有效地将收益转化为实际利润。
One of the competitors of Apple is Google. One of the subsidiaries of Google is Motorola that has launched Moto X smartphone powered by Android. This is a competitor of iPhone of Apple. The Google Drive cloud service is also a competitor iCloud of Apple. The financial ratios to be compared between the Apple and the Google are same as discussed before. Debt-to-Equity Ratio: The debt-to-equity ratio of Apple Inc. for 2014 has been 0.26, while for Google it is 0.30. That means there are more creditors for Google than Apple who finances the business, rather than other financial sources. Current Ratio: The current ratio of Apple Inc. for 2014 has been 1.08 and for Google it is 4.08. The current ratio of Google is very high, which means there are inefficient management of current assets, especially the short-term financing options and the cash. There Google with high current ratio can encounter problems to manage working capital. Apple’s current ratio is low signifying that there is a risk that it might not be able to pay its current liabilities without impediments within the due time.
Quick Ratio: The quick ratio of Apple Inc. for 2014 has been 0.82 and for Google, it is 4.52. Google has a very high quick ratio. This means Google would be able in meeting the current financial obligation with funds in its hands (Bodie, Kane & Marcus, 2004). However, Google is having too much cash on hand or may be encountering difficulties to obtain accounts receivables. On the other hand, Apple has a low quick ratio indicating its inventories may be moving fast. Return on Equity (ROE): The ROE of Apple Inc. for 2014 has been 33.61%, while for Google, it is 15.06%. Therefore, the ROE of Apple is much higher than Google, indicating greater efficiency of Apple in using the shareholders money in generating profit and growth of the company.Net Profit Margin: The net profit margin of Apple Inc. for 2014 has been 21.61%, while for Google, it 21.88%. It indicates that Google has been more effective to convert revenue into actual profit.