In order to assess the company from these perspectives, investors and creditors generally imply ratio analysis, as well as other financial statement analysis methods. Ratios, which are calculated by dividing a financial statement item with another, help users with analyzing the company from different perspectives. Ratios (such as current ratio, acid-test ratio, operating cash flows ratio, net working capital ratio, interest coverage ratio) represent the riskiness and creditworthiness of companies to investors and creditors.Ratios represent the relationships between financial statement items to make it possible to assess the financial position and performance of companies. The correct answer is E.