Andrew Potter is comparing the cash-flow-generating ability of Dell Inc. with that of other computer manufacturers: Hewlett Packard (NYSE: HPQ) and Apple Inc. (NASDAQ: AAPL). He collects information from the companies’ annual reports and prepares the following table.

Cash flow from operating activities

As a percentage of total net revenue

2009

2008

2007

DELL HPQ AAPL

7.38% 11.68% 23.68%

3.10% 1233% 29.55%

6.46% 9.22% 22.79%

As a percentage of ending total assets

2009

2008

2007

DELL HPQ AAPL

11.61%
11.65%
21.39%

7.15% 12.87% 24.25%

14.33%
10.84%
21.58%

AAPL = Apple; HPQ= Hewlett Packard.

What is Potter likely to conclude about the relative cash-flow-generating ability of these companies?