Which of the following is included in profitability measures?

Profitability measures are metrics used to assess a company's ability to generate profit relative to its revenue, assets, or equity. The gross margin ratio is a key profitability measure that indicates how much of every dollar of sales is left over after the cost of goods sold is deducted. It is calculated by dividing gross profit by revenue, and it reflects the efficiency of a company in managing its production costs relative to its sales.

By focusing on gross margin, businesses can evaluate their pricing strategies, production efficiency, and overall profitability in a clear and quantitative manner. This measure provides valuable insights into the company's operational performance and helps stakeholders assess its financial health.

In contrast, the debt-to-equity ratio is a leverage measure that assesses a company's financial structure by comparing its total liabilities to shareholders’ equity. The quick ratio is a liquidity measure that evaluates a company's ability to meet short-term obligations with its most liquid assets. Current asset turnover measures how efficiently a company uses its assets to generate sales. While these metrics are important for understanding a company's overall financial health, they do not directly reflect profitability in the same way that the gross margin ratio does.