To determine which item maintains the same percentage profit on cost every year, we need to calculate the percentage profit for each item across all years provided and check for consistency. The formula to calculate the percentage profit is:

\text{Percentage Profit} = \left( \frac{\text{Sale Price} - \text{Cost Price}}{\text{Cost Price}} \right) \times 100 \%

Let's calculate the percentage profit for each item from 2015 to 2019:

Item A:

• 2015: \frac{230000 - 200000}{200000} \times 100 = 15\%
• 2016: \frac{161000 - 140000}{140000} \times 100 = 15\%
• 2017: \frac{241500 - 210000}{210000} \times 100 = 15\%
• 2018: \frac{212750 - 185000}{185000} \times 100 = 15\%
• 2019: \frac{195500 - 170000}{170000} \times 100 = 15\%

Item A maintains a constant 15% profit every year.

Item B:

• 2015: \frac{110000 - 100000}{100000} \times 100 = 10\%
• 2016: \frac{165000 - 150000}{150000} \times 100 = 10\%
• 2017: \frac{176000 - 160000}{160000} \times 100 = 10\%
• 2018: \frac{209000 - 190000}{190000} \times 100 = 10\%
• 2019: \frac{221445 - 199500}{199500} \times 100 \approx 10.99\%

Item B does not maintain a constant profit percentage each year.

Item C:

• 2015: \frac{28750 - 25000}{25000} \times 100 = 15\%
• 2016: \frac{31625 - 27500}{27500} \times 100 \approx 15.09\%
• 2017: \frac{44000 - 40000}{40000} \times 100 = 10\%
• 2018: \frac{38295 - 33300}{33300} \times 100 \approx 15\%
• 2019: \frac{39100 - 34000}{34000} \times 100 \approx 15\%

Item C does not maintain a consistent profit percentage either.

Item D:

• 2015: \frac{28750 - 25000}{25000} \times 100 = 15\%
• 2016: \frac{31900 - 27500}{27500} \times 100 = 16\%
• 2017: \frac{35100 - 30000}{30000} \times 100 = 17\%
• 2018: \frac{47200 - 40000}{40000} \times 100 = 18\%
• 2019: \frac{40460 - 34000}{34000} \times 100 \approx 19.06\%

Item D also does not maintain a consistent profit percentage.

Based on the calculations, Item A is the only item that maintains the same profit percentage on cost every year, which is consistently 15%.