Behind the scenes of Shapley's financial reports: cost control, the reason for the more than 30% increase in profit In response to the stock exchange organization's doubts about the performance of the 9 months that ended in September 1405, the Polyacrylic Company of Iran (Shapley) revealed the 135% jump in sales revenue compared to the 117% increase in the cost price as the key factor for the more than 30% growth in operating profit and explained the way The banking arrangement without cash.