Which of the following options will NOT help a financial head to show poor financial results?

The choice that will not assist a financial head in demonstrating poor financial results is understated depreciation charges. When depreciation is understated, it means that the expense related to wear and tear on assets is reported as lower than it actually should be. This will effectively inflate the net income for the period, creating a more favorable financial picture than what truly exists. Consequently, this approach does not contribute to showing poor financial results; in fact, it does the opposite.

On the other hand, overvaluation of closing inventory, overstated expenses, and overstated purchases all create the appearance of worse financial performance. Overvaluing inventory will lead to a higher asset valuation on the balance sheet but can misstate costs of goods sold, indirectly portraying poorer profits. Overstated expenses directly reduce net income, while overstated purchases also inflate expenses, subsequently lowering reported profits. All these actions would contribute to a perception of worse financial health, contrasting with understated depreciation, which enhances reported profitability.