Which of the following statements are True about ratio analysis-(A) A ratio reflects quantitative and qualitative aspects of results.(B) Long-term borrowings are concerned about the ability of a firm to discharge its obligations to pay interest and repay the principal amount(C) A ratio is always expressed as a quotient of one number divided by another.(D) Ratios help in comparisons of a firm's results over a number of accounting periods as well as with other business enterprises.Choose the correct answer from the options given below:

Let's review the validity of each statement:(A) False: Ratios are strictly computational metrics derived from financial records, meaning they only reflect quantitative parameters, failing to capture qualitative elements.(B) True: Long-term providers evaluate solvency ratios to assure themselves of interest coverage and principal security.(C) False: Ratios are not always formatted just as plain numeric quotients; they can be expressed as percentages ($15\%$), times/turnover ($4$ times), or standard proportions ($2:1$).(D) True: Ratios facilitate both intra-firm trend analysis across multiple periods and inter-firm peer benchmarking.Hence, statements (B) and (D) are the only accurate statements.