$\backslash$table$[[$Profit & Loss Account $($Millions$)],[$Beholisul$,$Year $1,$Year $2],[$Net Income$],[$Gross Sales,$32\mathrm{.}449,39\mathrm{.}010],[\backslash$table$[[$Less Excise Duties and$],[$Taxes$]],12\mathrm{.}868,14\mathrm{.}272],[$Net Sales,$19\mathrm{.}581,24\mathrm{.}738],[$Other Income,$0\mathrm{.}572,0\mathrm{.}673],[20\mathrm{.}153,25\mathrm{.}411],[$Expenditure$],[$Raw Material,$7\mathrm{.}966,10\mathrm{.}770],[\backslash$table$[[$Expenses inc$],[$Manufacturing$]],4\mathrm{.}984,6\mathrm{.}063],[$Depreciation$,0\mathrm{.}665,0\mathrm{.}726],[13\mathrm{.}615,17\mathrm{.}559],[$Profit$],[$Profit before Tax,$6\mathrm{.}538,7\mathrm{.}852],[$Provision for Tax,$1\mathrm{.}978,2\mathrm{.}453],[$Profit after Tax,$4\mathrm{.}560,5\mathrm{.}399]]$

From Year $1$ to Year $2,$ expenditure on Raw Materials increased more, in percentage terms, than income from Net Sales.

True

False

Not possible to say