a) Profitability: The company has 36manufacturing plants within the country UK and has employed 2,044people with £316million revenue in 2020. The company IBSTOCK PLC is the leading manufacturer of clay & concrete building products in the UK.GPM is decreasing from 39.42 per cent to 15.92 per cent due to the decreasing gross profit earned by the company. This is poor showing that the ability to make gains is low for the company. OPM has decreased from 20.36 per cent to -6.16 per cent reflecting loss. The reason behind the loss is the increased operating expenses of the business which is not good for its profitability performance.