Neil Cybart Neil Cybart

Grading Luca Maestri’s Performance as Apple CFO, Where Can Kevan Parekh Add His Touch?, More on Maestri Staying at Apple

We will continue our discussion involving the Apple CFO transition. Let's jump right in.


Yesterday’s discussion put something in my head – how would one go about grading Luca Maestri’s tenure as Apple CFO? Do we look at revenue? Margins? Product portfolio?

Selecting the right metrics for grading is crucial. For example, products like iPhone and Apple Watch can’t be graded on unit sales since Apple doesn’t chase market share. We need to make sure that the items being used to grade Maestri align with the metrics that have guided his work and attention.

After assessing Apple’s business and the various obligations that fall to the finance team to manage, three metrics jumped out at me:

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