Question $2.$ Suraj Technology Limited $($STL$)$ is in the development of software products. STL is contemplating to merge with Chandraj Technology Limited $($CTL$),$ which is involved in the same type of business.

The following are the details pertaining to two potential merger companies:

$\backslash$table$[[$Particulars$,$STL$],[$Revenues $($in lakh$),6300],[$Cost of Goods Sold,$84\%$