Juno Manufacturing Ltd$.,$ a mid$-$cap industrial equipment supplier, reported a $15\%$ increase in revenue for FY$2024$ but a $4\%$ decline in net profit. Which of the following factors best explains this divergence in the context of rising input costs and tighter monetary conditions?

Question $21$Answer

a$.$

A revaluation surplus on property reduced reported depreciation expenses

b$.$

A decline in inventory turnover improved margins but reduced reported cash flows

c$.$

Operating expenses, particularly energy and logistics$,$ outpaced the growth in revenue

d$.$

Shorter credit terms boosted working capital but delayed revenue recognition

e$.$

Reduced warranty provisions decreased liabilities and boosted EBIT

Clear my choice