Which of the following metrics does NOT measure profitability?

The Working Capital Ratio is a measure of a company's operational efficiency and liquidity rather than its profitability. It assesses the company’s ability to cover its short-term liabilities with its short-term assets and provides insight into the financial health and operational efficiency of a business. In contrast, metrics such as Return on Assets, Net Profit Margin, and Return on Owners Investment are specifically designed to measure profitability. Return on Assets reflects how effectively a company generates profit from its total assets, Net Profit Margin shows the percentage of revenue that constitutes net profit, and Return on Owners Investment indicates how much profit is earned relative to the shareholders’ equity. Thus, the Working Capital Ratio stands apart as it does not provide direct insight into profitability.