The Securities and Exchange Commission requires publicly held companies to provide annual reports, which are available to the public. Many different people use annual reports to make informed business decisions. Company management uses the information to determine a number of items. Some of these elements are the company's profitability, inventory turnover rate, and accounts receivable rate. Creditors use the annual report to determine how well a company can meet its current liabilities, as well as how the company is performing in terms of long-term survival. Another group of people who use annual reports provided by companies are investors, who can buy shares of the public company. Annual reports are very important to these people, because they provide an overall picture that helps them determine the overall stability and reliability of the company's financial prospects. These annual reports are important because they not only contain the company's financial statement, but there is also a note from management to discuss the reasons for any unexpected numbers and an audit report, by an independent accounting firm, which is d agree or disagree with the financial numbers. Market reporter Matt Krant said: “Ignoring these reports is like driving on the highway blindfolded.” Recently, many companies have struggled during the economic crisis. Many investors have lost money in their investments. Typically during an economic crisis people invest in government bonds, healthcare and commodities. However, the two companies compared operate in the technology sector, which surprised many investors when both companies continued to experience record growth during recent economic times. Apple Inc. is the manufacturer of iPhone, iPad, iPod, iMac, MacBook, iCloud digital storage devices, and various software applications.