An investor seeks to compare the financial characteristics of four companies that are investment possibilities. Based solely on the data provided in the following ratios, which company would provide the lowest investment risk? Ratio Company A Company B Company C Company D Current 1.80 1.55 1.85 1.10 65.00% 45.75% 71.00% 31.50% Proprietorship EBIT/long-term funds 18.50% 14.60% 17.00% 15.50% 14.50% 11.50% 14.50% 12.75% Return on shareholders' funds 4.91 (years) 2.80 (years) 2.91 (years) 3.85 (years) Debt/gross cash flow Interest cover 3.00 (times) 2.10 (times) 3.10 (times) 2.30 (times) P/E 19.50 (times) 7.70 (times) 5.21 (times) 12.10 (times) NTA/price 1.02 (times) 0.96 times) 1.00 (times) 0.99 (times) Select one: O a. Company C O b. Company D C. Company A O d. Company B