All of the following statements accurately describe the debt ratio except.

- The ratio might be used to help determine if a company is capable of increasing its income by obtaining further debt.

- A relatively high ratio is always desirable.

- Many factors such as a company's age, stability, profitability and cash flow influence the determination of what would be interpreted as a high versus a low ratio.

- It is of use to both internal and external users of accounting information.

- The dividing line for a high and low ratio varies from industry to industry.

choose one please