Which of the following statements about financial statement analysis is most correct?

A	The current ratio is the best available measure of liquidity.

B	Du Pont analysis is based on the fact that return on equity (ROE) can be expressed as the sum of four other ratios.

C	It is relatively easy to interpret a ratio in the absence of comparative data.

D	There are no limitations to financial statement analysis, so analysts can always be confident of their conclusions.

E	None of the above statements is correct.