This task requires identifying financial metrics classified as profitability ratios. The definitions of each option are provided below:
- Debt Equity Ratio: This metric quantifies a company's financial leverage by comparing total liabilities to shareholder equity. It is utilized to evaluate a company's financial structure rather than its profitability.
- Return on Investment (ROI): This metric assesses the efficiency of an investment or compares the effectiveness of multiple investments. It quantifies profitability as a percentage of the initial investment cost.
- Price Earning Ratio: This ratio values a company by comparing its current share price to its earnings per share. It is used to determine if a company's stock is appropriately valued and is related to profitability.
- Earnings per Share (EPS): This represents the portion of a company's profit attributed to each outstanding share of common stock, thereby indicating a company's profitability on a per-share basis.
Based on these definitions, Return on Investment (B), Price Earning Ratio (C), and Earnings per Share (D) are indeed profitability ratios.
Therefore, the correct answer is: (B), (C), and (D) only