So I don't understand. Are you saying that research money is essentially a donation so that's why it doesn't "count"? Isn't the point of a company's research team to develop profit centers that not only cover their own costs but then some? Because the way I'm reading this Apple's R&D is doing it better and more efficiently.
If you're comparing short-term profits it might be significant, in that it could indicate whether the profits indicate sustainable growth or just "eating the seed corn" via R&D cost cutting which sacrifices future profits. Though over a long period (but how long? years? decades?) it shouldn't matter, since as you point out if past R&D expenses were effective from a business POV they should be reflected in future profits.
