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Refer to the following pie-chart 

The retained profit in 1991-92, as compared to that in 1990-91 was:

  1. higher by 2.5%
  2. higher by l.5%
  3. lower by 2.5%
  4. lower by 1.5%
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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 = $\dfrac{(32-32.5)}{32.5} \times 100$

                                                                                                        $= \dfrac{-.5}{32.5} \times 100 = -1.5\%$

$\color{green}{\text{Retained profit in 1991-92, as compared to that in 1990-91 was}}$ $\color{red}{lower\hspace{0.1cm} by\hspace{0.1cm}1.5\%}$
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