Based on the information given

Make a Vertical-common size Analysis and Horizontal-common size analysis.

CIMA Income Statement at 31.12.2018 31.12.2018 31.12.2017 Sales 10,045,695 17,493,188 Cost of Sales (7,238,340) (12,394,916) Gross profit 2,807,355 5,098,272 Operating Expenses Wages and Salaries (833,012) (796,178) Depreciation Expense (92,787) Other expenses (306,378) (353,119) Total Operating Expenses (1,139,390) (1,241,584) 1,667,965 (191,000) Operating Profit Financial Revenues Interest Expense Other Expenses Capital Loss Total Financial Expense Profit before taxation Tax Profit for the year 3,856,689 79 (103,056) (39,900) (32,373) (175,328) 3,681,440 (368,144) 3,313,296 (191,000) 1,476,965 (147,696) 1,329,268