All of the following measure liquidity except: Inventory turnover B Average collection period C) ROE D) Quick ratio

Inventory turnover ratio, average collection period and quick ratio are liquidity ratio. Inventory turnover ratio indicates the number of times inventory are converted into sales. Average collection period is number of days it takes for company to collect receivable from its customers. Quick ratio indicate whether company has sufficient liquid assets available to pay current liabilities. ROE is return on equity which is profitability ratio which indicate percentage of revenue earned on shareholder's equity.

Thus, Option (C) is correct.