Vol. 2 No. 5 (2025)

Research Articles

Financial Data Analysis and Forecast Report of Apple Inc. Using the 3D-IDPT Model of IRM-Projecting 2024-2026 Data Based on 2021-2023 Data

Published 2025-05-31

  • Jiaren Li

Jiaren Li
ENAE Business School, University of Murcia, Murcia 30100, Spain; National Library of China, Beijing 100081, China

Abstract

This study applies the 3D-IDPT model from the field of Information Resource Management to construct a three-dimensional analytical framework for evaluating the financial performance of Apple Inc. from 2021 to 2023, while forecasting key financial trends for the years 2024 to 2026. By calculating and analyzing core indicators—including liquidity ratios, efficiency ratios, payables ratios, and the operating cycle—the research explores Apple’s financial dynamics from three integrated dimensions: spatial (individual and collective), temporal (instantaneous and synchronous), and constructive (identification, processing, and optimization).The results indicate that Apple’s liquidity steadily improved, reflecting enhanced short-term solvency. However, a downward trend in efficiency ratios suggests slowing sales and reduced asset turnover. Changes in payables ratios and the lengthening of the operating cycle reflect the company's evolving strategies in cash flow and operational management. Through the constructive axis of the 3D-IDPT model, the study proposes strategic recommendations for financial structure optimization, asset allocation, and supplier relationship management.In addition, the paper examines the potential impacts of macroeconomic variables—such as rising inflation and falling interest rates—on Apple’s financial statements. Three scenario-based simulations are presented, offering strategic response paths to future uncertainties. The study concludes that the 3D-IDPT model not only unveils the structural meaning embedded in financial data but also serves as a practical tool for guiding data-driven strategic optimization in complex business environments.

Keywords

3D-IDPT Model, Apple Inc., Financial Ratio Analysis, Financial Forecasting, Operating Cycle, Information Resource Management

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