A company's profitability is important to shareholders for all of the following reasons EXCEPT

	a.	shareholders often use profitability to evaluate a company's solvency.
	b.	shareholders often compare quarterly and annual earnings per share (EPS) with analysts' EPS forecasts.
	c.	shareholders often include expected EPS in valuation models.
	d.	shareholders often use current EPS and trends in EPS as an indicator of future profitability.