a) Sales increase The increase in the sales figures for the companies are:

Barnes & Jack Limited ^ (2 044032 - 1 743 906) ^ ^ 17.2%

1 743 906 Carleen Baker Limited = - ^ ”’00 = '18.3%

1 564 774 Carleen Baker's sales growth is slightly higher.

b) Extra information The additional information allows for a more detailed breakdown of Barnes & Jack Limited's sales, as follows:

Barnes & Jack Limited 20X6 20X5 Change

£

£

%

Domestic and shop market 1 555 725 1 293 106 20.3 Zoos 488 307 450 800 8.3 2 044032 1 743 906 17.2 From this analysis, it appears that Barnes & Jack Limited have done slightly better in terms of sales growth than Carleen Baker Limited in the areas of their business that are directly comparable.