求助 with用法（prep 08的一道题）

prep 08中有这么一道题，看到nn们对D答案的解释是：with在这里做独立主格结构，修饰主句，需要考虑逻辑主语（results）；

想问一下这里的with为什么不能作adj修饰 its profits呢？（OG13-7的正确句子with是做定语修饰 eye：The intricatestructure of the compound insect eye, with its hundreds of miniature eyes called ommatidia, helps explain whyscientists have assumed that it evolved independently of the vertebrate eye.）

The results of thecompany's cost-cutting measures are evident in its profits, which increasedfive percent during the first three months of this year after it fell overthe last two years.  

A.     which increased five percent during the first three months of this yearafter it fell

B.     which had increased five percent during the first three months of thisyear after it had fallen

C.     which have increased five percent during the first three months of thisyear after falling

D.     with a five percent increase during the firstthree months of this year after falling  (C)

E.     with a five percent increase during the first three months of this yearafter having fallen