问题如下：
Based upon the following statements,which of the following is most accurate with regard to the company’s profitability?
选项：
A.Based on the interest coverage ratio,the company’s profitability is deteriorating.
B.Based on the net profit margin,the company’s profitability is deteriorating.
C.Based on the net profit margin,the company’s profitability is improving.
解释：
B is correct.Its net profit margin is 20/100=0.2 for 2016 and 50/324=0.15 for 2017,indicating the company’s profitability is deteriorating.
请教老师， 如果算interest coverage ratio是用EBIT/ interest payable，此处interest 不需要加上少数股东权益部分的interests了
对吗？ 这个少数股东权益的interests和支付的利息总感觉广义上都是属于A公司融资的利息？
