Workmate Ltd is a company that supply a range of building materials to various retail outlets throughout the country for sale to members of the public as well as trade. Two friends from the construction business formed the company five years ago and have been very successful until recently. The company has experienced steady growth over the years and profits have risen on average by 10% each year until last year where profits fell quiet drastically by 15%. The Directors are very concerned over this sudden fall in profits and are determined to find out the reason for it. Question: using the above case study, identify the type of information that the Directors of Workmate Ltd might need to identify possible causes for the sudden downturn in profit.