Business I / Financial Statement Analysis
Practice question · Select all that apply

Which benchmarks make a ratio meaningful?

Hints
  1. A ratio only means something against a reference point.
  2. An unrelated industry provides no valid comparison.
Show the answer
  • A. The same firm over several years (trend analysis)
  • B. Competitors in the same industry
  • C. Covenant targets set by lenders
Why

Ratios need context: time trends, peer comparison, or contractual thresholds. A random firm in an unrelated industry provides no useful benchmark.

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