This question: $2$ point$($s$)$ possiole

When Elon Musk pondered the purchase of Twitter, he asked his financial consultant to measure Twitter's returns. Which of these should the financial consultant use?

A$.$ He should use earnings per share minus dividends per share.

B$.$ He should use cash flows.

C$.$ He should use net income determined using generally accepted accounting principles.

D$.$ He should use dividends.