3. Analysis and discussion on the financial performance. Basically 30 your financial performance analysis comprise of horizontal analysis, vertical analysis and ratio analysis. In addition, conduct a cross- sectional (to benchmark against the competitor) and time-series analysis. You should discuss on your analysis and suggest on how to improve unfavorable findings. The analysis and discussion on the financial performance of the company should be based on five- years period. 4. Cost Volume Profit 20 a. Calculate for both companies for the five-years period: i. Contribution margin ii. Contribution margin ratio iii. Break-even point iv. Margin of safety v. Degree of operating leverage (You may state your assumptions on the cost structure of the firms). b. Compare the performance of these two companies based on the information calculated in (a)