Final answer:
Prince Albert Canning PLC experienced a net loss, thus their net profit margin is negative. The calculation shows that the net profit margin is -8.36%, which is none of the provided answer options (a, b, c, d).
Step-by-step explanation:
The student's question pertains to calculating the net profit margin of a company that has experienced a net loss. The net profit margin is a measure of profitability that is calculated by dividing net profit by sales revenue and then converting it into a percentage. In the case of Prince Albert Canning PLC, since they had a net loss, their net profit margin would be negative.
To calculate the net profit margin:
Net Profit Margin = (Net Profit / Sales) × 100%
But here, we have a net loss of £26,382 on sales of £315,650.
Therefore:
Net Profit Margin = (£-26,382 / £315,650) × 100% = -8.36%