Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

With regard to forming a company’s peer group, which of the following statements is not correct?
Option A:Comments from the management of the company about competitors are generally not used when selecting the peer group.
Option B:The higher the proportion of revenue and operating profit of the peer company derived from business activities similar to the subject company, the more meaningful the comparison.
Option C:Comparing the company’s performance measures with those for a potential peer-group company is of limited value when the companies are exposed to different stages of the business cycle.

Answer: A