Exercise 13-1 Building blocks of analysis LO C1 For each ratio, select the building block of financial statement analysis to which it best relates. 1. Profit margin 2. Dividend yield 3. Return on total assets 4. Equity ratio 5. Accounts receivable turnover 6. Price earnings ratio 7. Book value per common share 8. Debt-to-equity ratio 9. Acid-test ratio 10. Gross margin ratio