请教各位斑斑with 独立主格结构的用法

为什么这样啊

看了前人的讨论http://forum.chasedream.com/GMAT_SC/thread-536900-1-1.html?SearchText=with%20%E7%8B%AC%E7%AB%8B%E4%B8%BB%E6%A0%BC%20%E4%BF%AE%E9%A5%B0。大概明白了。
但是想在问下各位NN,如果with 独立主格前句是主系表结构，是不是就是说with得独立主格的逻辑主语就是主系表中的主语呢？？

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

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

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

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

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

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

如题，d,e如果表状态的话那逻辑主语是result（前人讨论的结果），这个是根据什么判断的呢？
with独立主格结构的主语跟主句的主语是同一个么？？？
求各位斑斑，NN帮忙解答一下吧。。。。。。。。

为什么这样啊

自占沙发