单选题

A company operating in a highly fragmented and competitive industry reported an increase in return on equity (ROE) over the prior year. Which of the following reasons for the increase in ROE is least likely to be sustainable? The company:

A、 implemented a new IT system, allowing it to reduce working capital levels as a percentage of assets.
B、 decided to make greater use of long-term borrowing capacity.
C、 increased the prices of its product significantly.

【正确答案】 C

【答案解析】