IR is not making profits by AC coaches. In 3 AC they get the revenue for running and coach costs while ACC and 2AC they have a gap of 15%. For sleeper class the return in just 50-60%. As the middle class incomes are increasing more travellers are upgrading their comfort level to 3AC and they have the highest occupancy in all AC classes so IR is replacing 1-2SL in each train 3 AC and getting return in revenue against costs.