$71.$ Based on the following information from ABC company's financial analysis, which one of the following statements is NOT true?

Ratio Year $1$ Year $2$ Year $3$ Year $4$ Year $5$

Debt to equity $0\mathrm{.}050\mathrm{.}020\mathrm{.}010\mathrm{.}010\mathrm{.}02$

Operating income ratio $15\mathrm{.}9\%18\mathrm{.}6\%17\mathrm{.}5\%19\mathrm{.}6\%21\mathrm{.}3\%$

Payable turnover ratio $9\mathrm{.}7510\mathrm{.}6311\mathrm{.}2413\mathrm{.}1513\mathrm{.}52$

Inventory turnover ratio $6\mathrm{.}315\mathrm{.}767\mathrm{.}2810\mathrm{.}5315\mathrm{.}36$

Gross profit ratio $58\mathrm{.}3\%52\mathrm{.}2\%46\mathrm{.}9\%49\mathrm{.}5\%41\mathrm{.}3\%$

Net profit ratio $13\mathrm{.}2\%15\mathrm{.}2\%14\mathrm{.}1\%15\mathrm{.}9\%16\mathrm{.}4\%$

Current ratio $7\mathrm{.}354\mathrm{.}963\mathrm{.}282\mathrm{.}653\mathrm{.}14$

a$.$ The cost of goods sold has been increasing over the five years

b$.$ The company is selling their inventory faster over the five years

c$.$ The company has very little debt and may be under leveraged