Which group of assets consists entirely of liquid assets (excluding inventory and prepaid expenses)?

Match the specific components of the DuPont Identity in LIST-I with the Distinct Strategic Areas they evaluate in LIST-II: LIST-I (DuPont Component) A. Net Profit Margin B. Asset Turnover C. Equity Multiplier D. Return on Equity (ROE) LIST-II (Strategic Area Evaluated) I. Capital Structure and Debt Reliance II. Shareholder Wealth Creation and Overall Performance III. Pricing Strategy and Cost Control IV. Asset Utilization and Operational Efficiency Choose the correct answer from the options given below:

The process of systematically transforming raw accounting data into meaningful insights to evaluate a firm's earning capacity, operational efficiency, and long-term solvency is known as ______.