The ratio of expenses to the gross profit of all the companies $P, Q, R$, and $S$ is greater than 2 , whereas for the company $T$, the ratio is equal to 2 .

$$
\(\begin{aligned}
& P \rightarrow \frac{1700}{2500-1700}=\frac{1700}{800}>2 \\
& Q \rightarrow \frac{2400}{3000-2400}=\frac{2400}{600}>2 \\
& R \rightarrow \frac{1100}{1500-1100}=\frac{1100}{400}>2 \\
& S \rightarrow \frac{2700}{3500-2700}=\frac{2700}{800}>2 \\
& T \rightarrow \frac{1600}{2400-1600}=\frac{1600}{800}=2
\end{aligned}\)
$$

i.e., the four companies had a gross profit greater than 2 .

Therefore, the correct answer is $D$.