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The operating profit in $1991-92$ increased over that in $1990-91$ by = $\dfrac{(160-130)}{130}\times100$

                                                                                                               = $\dfrac{30}{130}\times100$

                                                                                                              = $\dfrac{3}{13}\times100$

                                                                                                              = $23\%$

$∴ \color{green}{\text{Answer is option A) 23%}}$
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