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first thing that appears on the income statement is the total revenue or sales of the company. There was an increase in sales to about 53 percent from the year 2005 to 2006 for RIM which is doubling its sales volume in a span of a year. If we see one of its rival companies Apple INC, they had an increase to about 39 percent. We cannot pass any judgments yet about these two companies as a lot of things still have to be taken into consideration. The next fiscal year 06/07 tell us that there was an increase of sales by 47 percent for RIM, showing a slight decline of 6 percent in sales growth as compared to the year before. The breakthrough for RIM came the following year of 07/08. This is the year when the company took of to an entire new level and picked up sales dramatically at a blistering pace. The sales were $3037(value in millions) in 2007 compared to the year 2008 which was $6009(value in millions). This shows an increase of a staggering 98 percent in sales. Almost double its sales compared to the previous year. Companies would cherish such moments if there is an increase of such kind. Apple Inc on the other hand had around 35 percent increase in its sales volume. Clearly showing that RIM is growing at a rapid pace and gaining market share in the industry. It maintained its sales to some extent from the year 08/09 to an increase of around 84 percent. Although 14 percent drop of sales compared to the previous year (07/08) it still is an enormous increase yet again for RIM. Apple Inc on the other hand had around 12 percent increase in it sales (08/09). This clearly states that RIM swiftly took of in the market for the last couple of years as compared to its competitors. Financial measures look at a lot of things into consideration and just not the total revenue. We now move on to the cost of goods sold which is basically the cost incurred in the production of goods and services sold. This is one of the key components as companies want to keep this cost as low as possible in order to have a greater gross profit. In a company like RIM the cost of goods sold is ranging around 44 to 53 percent of the total revenue. Almost you could say half of the revenue being deducted from the cost of goods sold. The final year of 08/09 was at his highest to around 53 percent of the revenue. It has been pretty consistent for the past five years for RIM in cost of good sold department. On the other hand RIM's competitor Apple Inc has an average ranging 63 percent to 70 percent of cost of goods sold to its revenue. This gives RIM an advantage over its rival firm. The next thing that is the gross profit, which in turn is not the final profit for a firm as there have to be deductions made on the expenses the company has incurred. As RIM is a company where it has to deal in technology and new inventions, research and development is one of the main expenses. Although Apple Inc has spend more in research and development that does not mean it's superior or more productive. These expenses are matched with the gross profit and in turn deducted giving the value of net income. Net income or net profit states the companies profit made when all deductions have taken place. This value is one of the most significant in terms of assessing the performance of firms. The value of net profit will be taken into consideration and compared in ratio analysis. As that is where we get a clear picture in terms of the performance of the company as to how well it is doing in the ma