问题如下：
Which of the following description about company analysis is least likely correct?
选项：
A.Analysts often use spreadsheet modeling to analyze and forecast company fundamentals.
B.The corperate profile would include information on operations, governance, and strengths and weaknesses.
C.The financial ratios’ interpretation should focus on comparing the company’s results over time instead of with competitors.
解释：
C is correct.
Financial ratios element is an important part of company analysis. It focuses on both comparisons to other firms and over time.
请问什么是financial ratio 呢，在哪里讲过呢，谢谢
