Which One of the Following Statements Is Not True

Which one of the following statements is not true?

A) Ratios are a starting point in the interpretation and evaluation of financial information.
B) The calculation of the same ratio over several different time periods enables comparisons to be made between those different time periods to determine whether that ratio is rising, falling or staying the same.
C) Larger numbers always indicate an improvement in relative terms.
D) A ratio expresses the relationship between two different figures.