Which statements is correct?

<p><strong>(a) A Higher Receivable Turnover is not desirable,</strong></p> <p><strong> (b) Interest Coverage Ratio depends upon Tax Rate,</strong> </p> <p><strong>(c)Increase in Net Profit Ratio means increase in Sales, </strong></p> <p><strong>(d) Lower Debt-Equity Ratio means lower Financial Risk.</strong></p>