This report aims to compare the two tech giants i.e. Apple Inc. and Samsung Electronics. We are going to analyze the financial performance through ratio analysis. Our focus is on providing a holistic picture of how Apple and Samsung sustain their competitive advantage and a market leadership position in the broader discussion about financial performance management in the tech industry. Alongside illuminating the financial and strategic situation of the companies, this case study will have a residual impact on other technology players by imparting valuable lessons. The global technology market is always changing and, in that context, Apple Inc. & Samsung Electronics Co. Ltd., both emerge as competitive entities but also leaders in shaping the pace of innovation, product development and market expansion. Apple Inc., with the iPhone, iPad and Mac computers, is considered to be the synonym of the high-end technology and loyalty of the brand. This approach to innovation, which encourages a smooth functionality of software and hardware, has led to loyal customers and an advantage for competition that is difficult to mimic.