Sit­-Sat Limited followed the calendar year as the accounting period till December 2015 and changed to financial year thereafter. During the switch over period, it prepared the accounts for fifteen months from 1st January 2016 to 31st March 2017 and thereafter on financial year basis. It reported a profit after tax of ₹ 350 million for the financial year ended 31st March 2018 compared to ₹ 370 million for the period ended on 31st March 2017. The management is concerned about the decline in profit. How do you respond to the concern of the management?