ZZ plc owns two hotels in the same city centre. The directors of ZZ plc located both hotels in the city centre as they think location is the most important factor for the success of their business. ZZ plc is concerned about the most recent information on its sales revenue, gross profit and profit for the year (net profit). Some comparisons to the previous year are shown in Fig. 3.1. SALES REVENUE down 13% GROSS PROFIT down 9% NET PROFIT down 11% [Figure 3.1]
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