In the review of the preliminary draft of the 19X6 annual report, CA notices that the president states in a message to shareholders that "the financial statements show an increase in operating profits of 120 percent." CA checks this and finds that "operating profits" have increased by only 50 percent, whereas "net profit" increased by 120 percent. The difference was due to profit on disposal of marketable securities. Indicate the action CA should take, with reasons.