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Explanation:

The given data can be tabulated as given below:

Income / Expense / Profit

​​​​​​​​​​​​​​

Employees

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Cumulative profit of 3 years for 
A = 5 + 25 + 30 = Rs. 60 crores profit
B = 25 + 50 + 0 = Rs. 75 crores profit
C = 5 + 10 + 70 = Rs. 85 crores profit
D = 10 – 30 + 0 = Rs. 20 crores loss

Highest cumulative profit if for company C.

Hence, option (b).

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