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Apple.

A financial analysis comparing Apple against Microsoft to evaluate whether Apple's profitability, capital structure, and business quality justified its premium valuation.

Problem

The question was not whether Apple was strong. It was whether the valuation still made sense.

Apple has high profitability, a loyal customer base, growing services revenue, and a durable ecosystem. The analysis needed to move past that and test whether the financial strength supported the market valuation.

The work focused on iPhone dependence, a premium earnings multiple, a small book equity base after years of share repurchases, regulatory pressure, and the expectations already priced into the stock.

Process

What I did.

01

Managed the analysis

Coordinated the project structure and helped align the report, calculations, and final recommendation.

02

Built from primary filings

Used Apple and Microsoft SEC filings instead of relying on third-party ratio websites.

03

Calculated the ratios

Analyzed liquidity, leverage, efficiency, profitability, and market-value ratios.

04

Compared Apple to Microsoft

Benchmarked Apple against Microsoft as a large U.S. technology peer reporting under U.S. GAAP.

05

Broke down ROE

Used DuPont analysis to separate profit margin, asset turnover, and financial leverage.

06

Developed the recommendation

Separated Apple's business quality from the attractiveness of buying the stock at the analyzed valuation.

Core finding

High ROE did not tell the full story.

DuPont decomposition, FY2025
Company
Apple
Profit margin
26.9%
Asset turnover
1.15x
Equity multiplier
5.54x
ROE
171.4%
Company
Microsoft
Profit margin
36.1%
Asset turnover
0.50x
Equity multiplier
1.85x
ROE
33.3%

Takeaway. Microsoft had the higher profit margin, but Apple's stronger asset turnover and smaller book equity base amplified ROE well above Microsoft's.

Apple P/E
34.2x
Apple P/B
51.1x

Premium valuation reduced the margin of safety for new investors.

Recommendation

Hold.

01

Business quality

Apple remained financially strong, with high profitability, efficient asset use, durable customer loyalty, services growth, cash generation, and repurchase capacity.

02

Valuation concern

The premium earnings multiple and high expectations already reflected in the share price reduced the margin of safety for new investors.

03

Recommendation

The academic conclusion was Hold. Existing investors could reasonably continue holding, while new investors would need to be comfortable paying a premium or wait for a more favorable valuation.

What this shows

This project shows how I manage a team-based financial analysis while contributing directly to the calculations, peer comparison, valuation logic, and final recommendation. I built the analysis from primary filings, checked fiscal-year assumptions, and separated business quality from stock attractiveness to reach a clear Hold.

NotesAcademic finance and strategy analysis project about Apple Inc. Not sponsored by Apple, and I did not work for the company. Based on public financial information, SEC Form 10-K filings, historical market-price data, and course project work.

Supporting material

Artifacts.

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