CREATE TABLE table_203_847 (id NUMBER, "financial year" CLOB, "turnover" CLOB, "profit before tax" CLOB, "net profit" CLOB, "partner bonuses" CLOB, "profit retained" CLOB)

what year had the least net profit ?
SELECT "financial year" FROM table_203_847 ORDER BY "net profit" LIMIT 1
SELECT "financial year" FROM "table_203_847" ORDER BY "net profit" FETCH FIRST 1 ROWS ONLY