Put a comment for each one 10. The higher the EPS the higher the pay-out ratio. 11. The higher the liquidity ratio, the riskier the company is. 12. Quick ratio is more conservative than cash ratio in measuring the company's liquidity. 13. There a negative relationship between the DSO and Inventory turnover. 14. The longer the average selling period the better the company position in managing its inventory. 15. Profitability ratios measure the ability of the company to generate sales from using its assets