Which of the Following Statements Is Untrue

Which of the following statements is untrue:

A) The results of a ratio analysis convey limited information unless they are compared to some benchmark data.
B) ROI can be calculated in a range of ways that include: return on equity and return on assets available.
C) ROI can be dissected into two parts: profit margin and financial stability.
D) When calculating an asset turnover ratio, it is better to use an average of the asset balance through the year, rather than the asset balance at the end of the year.
E) An increase in inventory turnover does not always represent a desirable development.