Cohort studies — cumulative incidence, relative risk, study design interpretation

A cohort study examining the relationship between alcohol consumption and liver cirrhosis enrolled 2000 men aged 30–50 years without cirrhosis at baseline. Participants were classified into three groups: non-drinkers (n=600), moderate drinkers (n=800), and heavy drinkers (n=600). After 10 years of follow-up, cirrhosis developed in 12 non-drinkers, 48 moderate drinkers, and 180 heavy drinkers. Which of the following statements is correct regarding the interpretation of this study?