15.3 Putt pic owns several shops selling golfing and other sporting equipment. It operates principally in the area around London. The company's directors will be meeting next month to discuss a proposal for a major, change in business strategy. The sales director has observed that gross margins on golf-related items are much higher than those on other stock lines, and he is proposing that the company should in future sell only golfing equipment.

What items of information, financial and non-financial, are likely to be useful to the directors in assessing the pros and cons of the proposed change in strategy?

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