Which of the following ratios would not be comparable as a result of the acquisition of AB?

LM is preparing its consolidated financial statements for the year ended 30 April 20X5. During the year LM acquired 30% of the equity shares of AB giving it significant influence over AB.

LM conducted ratio analysis comparing the financial performance of the group for 30 April 20X4 and 20X5.

Which of the following ratios would not be comparable as a result of the acquisition of AB?
A . Operating profit margin.
B . Return on capital employed.
C . Earnings per share.
D . Interest cover.

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Answer: C