Final answer:
The correct answer is option A) Customer retention is a marketing performance metric, while earnings per share, sales-to-assets ratio, gross profit, and accounts receivable are financial performance metrics.
Step-by-step explanation:
A) Customer retention is considered to be a marketing performance metric rather than a financial performance metric for a company.
Financial performance metrics such as B) earnings per share, C) sales-to-assets ratio, and D) gross profit focus on the financial aspects of a company and are used to evaluate its profitability and efficiency.
E) Accounts receivable, on the other hand, is a financial performance metric that represents the amount of money owed to a company by its customers.