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Note: Net profit= Gross profit - Tax. Gross profit = Sales - Expenses. The figures for sales is given at the bottom of the bar chart and the figures for net profit is given on top of the line chart.

By how much percentage has the net profit dropped in $1996?$

1. $1.1\%$
2. $2.27\%$
3. $2.53\%$
4. Cannot be determined.

1