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The intent : Because S & B are not on the same page .........Finacial concepts do not apply to Small businesses & Big businesses in the same way.

Some traits of SMALL Business & BIG Business are compared : Growth / Equllibrium

The structure of B is wrong : Unlike X,...Y is the correct one

Unlike Big businesses, Small businesses are growing = Correct structure = Correct comparison

B : Unlike Big business, Finacial concepts do not apply to .......... = Incorrect Comparison

Thus B is wrong
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(A) Financial concepts of assets turnover and liquidity ratios do not apply to new small businesses in the same way as they do to established big businesses, because they are growing and are seldom in equilibrium
>>> Wrong. They (highlighted) doesn't have a clear antecedent (concepts? businesses?).

(B) Financial concepts of assets turnover and liquidity ratios do not apply to new small businesses because they are growing and are seldom in equilibrium, unlike established big businesses.
>>> Wrong. They (highlighted) doesn't have a clear antecedent (concepts? businesses?).

(C) New small businesses are not subject to financial concepts of assets turnover and liquidity ratios in the same way as established businesses are, because they are growing and seldom in equilibrium.
>>> Wrong. Same reasons as for A and B.

(D) Because new small businesses are growing and seldom in equilibrium, financial concepts of assets turnover and liquidity ratios do not apply to them in the same way as to established big businesses.
>>> Looks fine.

(E) Financial concepts of assets turnover and liquidity ratios do not apply to new small businesses that are growing and seldom in equilibrium; but these concepts apply to established big businesses.
>>> Wrong -- changes the original meaning. Original meaning: concepts don't apply in the same way. Meaning in E: concepts don't apply at all.
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