If Apple was liquidated today, i.e. stopped manufacturing goods and services; it would have $76bn of cash in the balance sheet. Apple's total number of outstand

If Apple was liquidated today, i.e. stopped manufacturing goods and services; it would have $76bn of cash in the balance sheet. Apple's total number of outstanding shares is 927 million. That values each share at $82/share of PURE CASH. Can you spot the flaw? This case goes both ways, why don't you the maths?