The ABC Corporation achieved annual net profit margins of $3\mathrm{.}5\%$ in $2012$; $3\mathrm{.}8\%$ in $2013$; and $4\mathrm{.}1\%$ in $2014.$ Which of the following statements is incorrect?

Group of answer choices

The trend in net profits over the three$-$year period is positive.

The annual earnings growth rate in $2013$ is $8\mathrm{.}6\%.$

The annual earnings growth rate in $2014$ is $8\mathrm{.}2\%$

The annual growth rate in net profit margins is lower for $2014$ in the most current fiscal period than in the previous period.