Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R):

Assertion (A): 'Scaling a business' means expanding the company to serve more customers.
Reason(R): A small, specialised market segment is known as a niche market.

In light of the above statements, choose the correct answer from the options given below :

Scaling a business means increasing revenue significantly faster than costs. This is achieved through developing sustainable processes and systems that handle more demand efficiently. Assertion (A) is true in that it accurately defines 'scaling a business'.

A niche market is a small, specialised market for a particular product or service. The reason (R) is also true as it captures the meaning of a niche market. But (R) fails to explain (A). The existence of niche markets does not account for why scaling a business necessarily means business expansion. The correct answer is option B, while both the assertion (A) and the reason (B) are valid statements, (R) is not a correct explanation of (A).