Which one of the following is not a characteristic generally evaluated in ratio analysis?

Question

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In general, liquidity, profitability, solvency, and marketability are the four main characteristics evaluated in ratio analysis. However, marketability is not always considered as a primary factor in ratio analysis. Instead, it may be evaluated in the context of valuation ratios such as price-to-earnings or price-to-sales ratios.

Which One of the Following Is Not a Characteristic Generally