Retained Profit in $91-92$ is = $20\% $ of $160$ lakh = $32$ lakh
Retained Profit in $90-91$ is $25\% $ of $130$ lakh = $32.5$ lakh
∴ Retained profit in 1991-92, as compared to that in 1990-91 was = $\dfrac{(32-32.5)}{32.5} \times 100$
$= \dfrac{-.5}{32.5} \times 100 = -1.5\%$
$\color{green}{\text{Retained profit in 1991-92, as compared to that in 1990-91 was}}$ $\color{red}{lower\hspace{0.1cm} by\hspace{0.1cm}1.5\%}$