Kindly refer to the attached statement and balance sheet for solving the below problem

B C E BALANCE SHEET (in Rs. Cr.) Maruti Suzuki Tata Motors Year 1 (current ye Year 0 Year 1 (current ye Year 0 ASSETS NON-CURRENT ASSETS Tangible Assets 14.956.70 13,047.30 18.316.61 18.192.52 Intangible Assets 451.10 311. 70 3,970.22 3,411.23 Capital Work-In-Progress 1,600. 10 2.125.30 5.286.60 5,136.60 Total Fixed Assets 17.007.90 15.484.90 28.573.42 26.800.35 Non-Current Investments 31,469.50 34,072.90 15.434.13 14.260.79 Long Term Loans And Advances 0.20 0.20 143.13 143.36 Other Non-Current Assets 2,092.60 1.830.70 3,529.59 3,035.54 Total Non-Current Assets 50,570.20 51,448.70 47.680.33 44.240.64 CURRENT ASSETS Current Investments 5,045.50 1,217.30 1,433.18 1,820.87 Inventories 3,325.70 3,160.80 4,662.00 5.352.04 Trade Receivables 2.310.40 1,461.80 3,250.64 3,479.81 Cash And Cash Equivalents 178.90 71. 10 1.306.61 795.42 Short Term Loans And Advances 16.00 3.00 200.08 140.27 OtherCurrentAssets 1.485.10 2,007.40 2.376.79 2,383.25 Total Current Assets 12.361.60 7,921.40 13,229.30 14.971.66 Total Assets 62.931.80 59,370.10 60.909.63 59.212.30 EQUITIES AND LIABILITIES SHAREHOLDER'S FUNDS Equity Share Capital 151.00 151.00 679.22 679.22 Total Share Capital 151.00 151.00 679.22 679.22 Reserves and Surplus 45,930.50 41,606.30 21,483.30 19,491. 76 Total Reserves and Surplus 45,990.50 41,606.30 21,483.30 19,491.76 Total Shareholders Funds 46.141.50 41,757.30 22.162.52 20,170.98 NON-CURRENT LIABILITIES Long Term Borrowings 0.00 0.00 13,919.81 13.155.91 Deferred Tax Liabilities [Net] 564.00 558.90 205.86 154.61 Other Long Term Liabilities 2,036.50 1,585.30 393.04 502.37 Long Term Provisions 39.50 26.50 .281.59 .009.48 Total Non-Current Liabilitie 2.640.00 2.170.70 15,806.30 14.822.37 CURRENT LIABILITIES Short Term Borrowings 149.60 110.80 3,617.72 3,093.87 Trade Payables 9,633.00 10.497.00 10.408.83 9,411.05 Other Current Liabilities 3.743.30 4.274.30 7.765.57 10,845.11 Short Term Provisions 624.40 560.00 1.148.69 362.92 Total Current Liabilities 14.150.30 15,442. 10 22,340.81 24,218.35 Total Capital And Liabilities 62.931.80 59.370.10 60.909.63 59.212.30Gross Profit Margin Based on the details provided in the Excel sheet for Tata Motors and Maruti Suzuki, which of the following statements is true for Year 1? Note: While calculating the Gross Profit Margin, please use only the Revenue from Operations. The Total Revenue may be skewed by 'Other Income': O Maruti Suzuki has a gross profit margin of 22.64% Tata Motors has a gross profit margin of 16.23% O Maruti Suzuki has a gross profit margin of 29.95% Tata Motors has a gross profit margin of 26.03% O Maruti Suzuki has a gross profit margin of 28.09% Tata Motors has a gross profit margin of 36.13% O Information is insufficient to calculate the Gross-profit margin of the two companies.Profit and loss Statement Maruti Suzuki Tata Motors Particulars crore) Rs crore) crore) Rs crore) Year 1 (current year Year 0 Year 1 (current year Year 0 INCOME Revenue From Operations 86,020.30 79,762.70 69,203 58,831 Other Income 2,561.00 2,045.50 2,555 1,558 Total Revenue 88,581.30 81,808.20 71,757 60,389 EXPENSES COGS 60,253.90 54,975.00 51, 188 43, 160 Employee Benefit Expenses 3,254.90 2,833.80 4,273 3,967 Finance Costs 75.8 345.7 1,794 1,744 Depreciation And Amortisation Expenses 3,018.90 2,757.90 3,099 3, 102 Other Expenses 11,634.00 9,991.50 9,896 9,251 Less: Amounts Transfer To Capital Accounts -122.1 -99.1 -1,093 -855 Total Expenses 78,115.40 70,804.80 69,155 60,369 Profit/Loss Before Exceptional, ExtraOrdinary Items And 10,465.90 11,003.40 2,602 20 Exceptional Items 0 0 -203 -967 Profit/Loss Before Tax 10,465.60 11,003.40 2,399 -947 Total Tax Expenses 2,965.00 3,281.60 378 88 Profit/Loss for the period 7.500.60 7.721.80 2.021 -1.035