Financial Statement Essay Example | Topics and Well Written Essays - 500 words

Financial Statement - Essay Example virtually of the cash unravels seems to be generated through the investing activities as apple heavily invested into short termination securities providing it luxuriant source of liquid asset available to maintain its liquidity throughout the year.The major source of support cash flows arise out of the issuance of gross stock so the improved performance of Apple Computers in terms of its cash flow has largely being from increase in its short term liabilities, investment into short term investments and issuance of common stock.Apple computers were being able to double their operating(a) cash flows, they mainly achieved this objective through protracted use of external short term pay besides showing an improved net income figure. Apple has been able to increase its income mainly due to its extensive cuckolding activities as the sales for the year has shown considerable increase whereas Apple has been able to reduce its be and increase the ma rgins.The items to be removed from the income statement in order to achieve the presistent income are gains on sell of non-current assets and restructuring costs. Net income figures are arrived after deducting and adding many sources of expenses and income however they do not necessarily directly allude to the company. For the purpose of analysis, only those items are considered which have a direct linkages in generating the income or cash flow for the firm.The basic difference between diluted and Basic EPS is the fact that diluted EPS are calcuated after gain off the impact of preference shareholding or anyother kind of payments which are made before the payment of dividends to the common shareholders. The difference between the basic and diluted EPS of Apple is also due to the number of shares taken down the stairs calculation. This difference is on two counts. First the net income has increased drastically