Need a comparison response post to the initial discussion post written below. With one reference in APA format, In English please and thank you.

Since Apple Inc. and Microsoft are two of the technology industries biggest and both of$$their profitability ratios are being closely watched by investors and analysts. On the Profitability Ratios Comparison, we are comparing the profitability ratios between Apple Inc. and Microsoft. When we look at the two of the most commonly used profitability ratios which are the Return on Assets $($ROA$)$ and the Return on Equity $($ROE$).$ROA measures how efficiently a company is using its assets to generate earnings, while ROE measures the return generated on shareholder equity.$($Danielsen$,2022)$ When we look at the most recent financial statements. We are seeing that$$Apple Inc. reported an ROA of about $18\%,$ while Microsoft$$s reported an ROA of about $11\%.$ Which could mean that Apple may be a more efficient when they are generating earnings from their assets when they are compared to Microsoft$$s$.$ So$,$ when we look at the ROE, we see that Apple's ratio is standing at about $60\%,$ while looking over at Microsoft's ratio is roughly about $40\%.$ This could indicate that Apple is a much more effective at generating returns for its shareholders then when you compare them to Microsoft. We move on to look at their Key Drivers to their profitability ratios. Which have several factors that could drive the profitability ratios of a company, that is including operational efficiency, pricing strategy, cost management, asset utilization, and financial leverage. When we look at Apple Inc., we are seeing a strong profitability ratio that can be attributed to its premium pricing strategy, and its high margins on products such as iPhones and MacBooks, the efficient supply chain management, and strong brand loyalty with its consumers. When we turn around and look at Microsoft's profitability ratios,$$we can see that they may be impacted$$due to Microsoft$$s diverse product offerings. Which includes software, cloud services, and hardware, which may have varying margins. So$,$ when we look at$$Microsoft$\text{'}$s investments in their research and development and acquisitions, we can see that they may impact Microsoft$$s profitability ratios in the short term. So$,$ when they are $2$nsuring a Connection between Corporate Strategy and Capital Budgeting it helps everyone understand the connections between the corporate strategies and capital budgeting. Which is essential for them$$to communicate clearly and consistently across all levels of the organizations. This can be done through regular training sessions, workshops, and meetings. Which helps them to emphasize the importance of them aligning their capital budgeting decisions with the company's overall strategic objectives. So$,$ when we look at the key stakeholders from each companies different departments we see that their capital budgeting process can help promote a collaboration and ensure that all their decisions are made with a strategic mindset. So by them implementing the performance metrics and KPIs that help link capital budgeting decisions to corporate strategy it can help them monitor and evaluate how much the effectiveness of these decisions are.