Income of company Y in 2017 = 60 Income of company Y in 2014 = 32 Percentage increase in the income of company Y = (60 – 32)/32 × 100 = 87.5% Income of company X in 2017 = 50 Income of company X in 2014 = 40 Percentage increase in the income of company X = (50 – 40)/40 × 100 = 25% Required value = 87.5 – 25 = 62.5%