Analysis of the financial statements of Capricorn at $31$ December $20$X$8$ yields the following information.

Gross profit margin $25\%$

Current ratio $2\mathrm{.}46$

ROCE $18\mathrm{.}5\%$

Asset turnover $2\mathrm{.}24$

Inventory turnover $5\mathrm{.}4$

What is the net profit margin?

A $8\mathrm{.}26\%$

B $4\mathrm{.}63\%$

C $3\mathrm{.}43\%$

D $11\mathrm{.}16\%$