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Apple Company: Project Financing Research Paper

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Introduction

Apple, Inc. is one of the leaders in the technology industry that regularly introduces the most innovative products. However, the process of launching a new product depends on the thorough analysis of market trends to guarantee that this product will attract consumers and provide stockholders with returns. The purpose of this paper is to describe a new product that has been recently launched by Apple, analyze the effectiveness of Apple’s current projects and their financial outcomes, and discuss the funding of the new product.

The New Product Introduced by Apple

iMac Pro is a new product developed by Apple that became available for purchasing in the United States in December of 2017. Thus, iMac Pro is an innovative personal computer that also has the features of a workstation. This computer is the most powerful among other Mac products, and it is attractive to designers and professionals whose activities depend on the power of a personal computer.

Thus, iMac Pro is characterized by advanced technological features and qualities, and its system works as fast as it is possible for Mac computers (“iMac Pro – Apple,” 2018). As a result, despite a comparably high price that starts at about $5,000, it is considered by the company as a potentially profitable project.

The Quality of Apple’s Current Projects

It is important to analyze the quality of Apple’s projects with reference to analyzing return on equity (ROE) and return on capital (ROC) in relation to current and new projects. Apple’s ROE for December of 2017 was 36.87%, and it is calculated by dividing net income by total equity. The current ROE is 37.07% (“Apple, Inc.,” 2018). Referring to Apple’s ROE, it is possible to state that the company develops financially profitable and successful projects because its ROE is significantly higher than ROE of the majority of companies in the industry.

Apple’s ROC for December of 2017 was 19.86%. The current ROC is 20.04%. Apple’s ROC is comparably high, and it tends to increase (“Apple, Inc.,” 2018). This figure means that the company effectively turns capital into cash, and appropriate products and projects are selected for the development. From this point, the analysis of Apple’s recent and current ROE and ROC demonstrates that the developed projects and introduced products contribute to increasing the company’s profitability.

Sources of Funding the New Product

Apple announced the production of iMac Pro in June of 2017, and this project was planned during several months. Its funding was based on the distribution of financial resources available from the company’s annual income, and the significant investment was made in research and development.

However, it is important to note that Apple has overcome several barriers to financing the project because of moderate sensitivity levels in relation to macro- and micro-economic variables. Thus, Apple is rather sensitive to changes in interest rates, inflation, currency rates, and economic tendencies. Fluctuations in interest rates in the United States have significant impacts on Apple. Fluctuations in exchange rates are addressed with the help of hedging procedures.

Therefore, the sensitivity of Apple’s operating income to changes the discussed variables is also moderate to high. Still, the sensitivity of the sector’s value is moderate, as it is reported (Apple, Inc., 2017). Thus, to address these levels of sensitivity, Apple pays much attention to developing effective strategies for promoting iMac Pro outside the United States.

Conclusion

Apple is a company that effectively addresses any changes in market trends. New products like iMac Pro are funded as a result of analyzing the financials related to the company’s profitability and annual ratios. These approaches allow Apple to remain one of the leaders in the industry whose ROE and ROC are high in comparison to other companies.

References

Apple, Inc. (2017). Form 10-K: Annual report. Web.

(2018). Web.

iMac Pro – Apple. (2018). Web.

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IvyPanda. 2020. "Apple Company: Project Financing." December 2, 2020. https://ivypanda.com/essays/apple-company-project-financing/.

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