Which of the following choices best describes reasonable conclusions an analyst might make about the company’s profitability?

A. Comparing FY14 with FY10, the company’s profitability improved, as indicated by an increase in its debt-to-assets ratio from 0.14 to 0.27.

B. Comparing FY14 with FY10, the company’s profitability deteriorated, as indicated by a decrease in its net profit margin from 11.0 percent to 5.7 percent.

C. Comparing FY14 with FY10, the company’s profitability improved, as indicated by the growth in its shareholders’ equity to GBP 6,165 million.