Assertion (A): Ratio analysis is one of the tools employed to know the financial health of a concern.
Reason (R): Ratio analysis is not the only technique available to take an investment decision.

A. Both (A) and (R) are true, and (R) is the correct explanation of (A)

B. Both (A) and (R) are true, but (R) is not the correct explanation of (A)

C. (A) is true, but (R) is false

D. (A) is false,but (R) is true

Answer: Option A