Final answer:
Breakeven analysis, unlike liquidity, leverage, and profitability ratios, is not a financial ratio but a cost accounting tool used to determine the sales amount required to cover costs.
Step-by-step explanation:
Major financial ratios for organizational control include a variety of measures that help assess the financial health and performance of a business. These ratios typically encompass liquidity ratios, such as the current ratio and quick ratio; leverage or debt management ratios, like debt to equity and times interest earned; and profitability ratios, including return on assets and net profit margin. However, C) breakeven analysis is not considered a financial ratio but rather a cost accounting tool that calculates the point at which total costs and total revenue are equal, resulting in no net gain or loss for the business.