If considered individually, which of the following would limit the usefulness of these ratios in assessing the comparative financial performances of PQ and WX?

PQ and WX are similar sized entities and operate in the same industry within Country X. Both operate from a single warehouse and have similar levels of non current asset resources.

The following ratios have been calculated at 31 October 20X8:

If considered individually, which of the following would limit the usefulness of these ratios in assessing the comparative financial performances of PQ and WX?
A . Depreciation of warehouses being charged to cost of sales by PQ and distribution costs by W
C . Operating lease rentals for plant and equipment being charged to administration expenses by PQ and distribution costs by W
E . Year end review of equipment resulting in WX charging an impairment loss while PQ’s equipment is not impaired.
F . Increased prices for raw materials, which was passed on to customers by both entities.

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Answer: A