You Have Been Asked to Write a Financial Analysis Report

You have been asked to write a financial analysis report for Companies Y and Z. Company Y has a debt-to-equity ratio that is much lower than the industry average, with Company Z having a debt-to-equity ratio much higher than industry average. The times interest earned ratio for Company Y is much higher than the industry average, and the ratio for Company Z is much lower.
Which one of the following statements will not be part of your financial analysis report for these two companies?

A) Company Y is a less leveraged company than Company Z
B) Company Y generates a larger amount of income compared to its obligatory payments to creditors than Company Z
C) Company Y is a less risky company than Company Z
D) Company Z's lower times interest earned means that it may experience more difficulties than Company Y in obtaining attractive financing terms on new borrowings.