Which of the following statements about profitability ratios is true?

Question $3$Select one:

a$.$

They are used as a gauge of a company's operating effectiveness.

b$.$

Working capital, days sales in receivables, and inventory turnover are used to calculate profitability ratios.

c$.$

Analysts do not take profitability ratios into account when they calculate ratings.

d$.$

Short$-$term creditors in particular rely upon profitability ratios.