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Did Samsung Overtake Apple as world’s Largest Smartphone Seller

Apple VS Samsung

The Wall Street Journal recently reported that Samsung has over taken Apple to become the World Biggest smartphone Manufacturer in the Third Quarter of 2011.

So How Exactly did Samsung Beat Apple according to the reports?

Samsung Shipped 27 Million Smartphones while Apple SOLD 17Million phones during the same period, which was 3Million Less than their target.

Apple representative told the press that there was a decline in sale of the iPhone 4 as the potential buyer was waiting for the next upgrade of the iPhone and also the decrease in the price of iPhone 4 and hence this wait resulted in the lesser sale. Also iPhone 4S came out after the end of third Quarter and beginning of the Forth (October) the iPhone 4S sales were not included and so Apple’s report that is sold over 4Million iPhone 4S is a part of the Forth Quarter.

“People were waiting,” said Francis Sideco, analyst with the research firm IHS. “We don’t see this as a signal that Apple is all of a sudden losing its edge. It’s their normal thing. But while they are doing this normal thing, Samsung is (going strong) and they happen to have a really good quarter.”

Samsung’s quarter was helped by strong sales of its Galaxy phones, though Sideco said the numbers shouldn’t lead to the conclusion that the Samsung Galaxy beat the Apple iPhone. Samsung, which is based in Seoul, South Korea, does not disclose the number of phones it ships. IHS, formerly known as iSuppli, estimates that Samsung shipped 27.3 million smartphones in the latest quarter.

But the The Question still remains, Did Samsung Really Overtake Apple? or Did the world press make a mistake as Samsung SHIPPED 27Million and Apple SOLD 17Million, and what I have learned with my 3 years of Accountancy experience  Shipped does not equal Sales and Apple ships a lot of phones to various part of the world where they are sold by resellers.