NO.PZ2023081403000144
问题如下：
Q. Which of the following choices best describes reasonable conclusions an analyst might make about the company’s profitability?The following data appear in the five-year summary of a major international company. A business combination with another major manufacturer took place in FY13.
Exhibit 1:
Five-Year Summary of a Major International Company
选项：
A.Comparing FY14 with FY10, the company’s profitability improved, as indicated by an increase in its debt-to-assets ratio from 0.14 to 0.27. B.Comparing FY14 with FY10, the company’s profitability improved, as indicated by the growth in its shareholders’ equity to GBP6,165 million. C.Comparing FY14 with FY10, the company’s profitability deteriorated, as indicated by a decrease in its net profit margin from 11.0 percent to 5.7 percent.解释：
C is correct. Comparing FY14 with FY10, the company’s profitability deteriorated, as indicated by a decrease in its net profit margin from 11.0 percent (= 484/4,390) to 5.7 percent (= 645/11,366). Debt-to-assets ratio is a measure of solvency not an indicator of profitability. Growth in shareholders’ equity, in isolation, does not provide enough information to assess profitability.
这个题能不能这样想：因为a和b都不是测量profitability的指标，就直接排除，选c?
