When reviewing a credit application, the credit manager should be most concerned with the applicant’s:

Working Capital and Current Ratios are major factors in credit management...

the last option

D  working acpital and current ratio

Basically all ratios are important. But, in my view the vital ratios are Working Capital & Current Ratio.

Working Capital and Current ratios

Hi Ahmed, 

I would like to say E) All the above and many more other points :)

But if you ask me what's the last point out of the four choices, I would look at as a lender, then it would be price to earnings ratio.