What aspect of financial statements allows third parties to evaluate the profitability of a business?

Operating results are a critical component of financial statements that allow third parties to evaluate the profitability of a business. This aspect includes key figures such as revenue, expenses, and net income, which together provide a clear picture of how well the company is performing financially over a specific period. By examining these results, stakeholders can assess the company's ability to generate profit from its operations, which is crucial in understanding the overall financial health and performance of the business.

In contrast, the other options do not directly reflect the profitability of the business. Dividends declared show how much profit is distributed to shareholders but do not indicate the company's operational success. Balance sheet entries primarily detail the company’s assets, liabilities, and equity at a specific point in time, rather than its profitability over a period. Claims against a company refer to liabilities or obligations that the company must satisfy, which does not provide a measure of profit but rather indicates financial responsibilities. Thus, operating results are the most relevant for evaluating profitability.