By doing a proforma forecast I have identified the % but please help to advise how do I justify each percentage based on what factors? Please advise line by line factors that contribute to the % factors

For eg. Assuming -37.7% projected COGS (Revenue / COGS) due to xxxxxxx

Particulars	Notes	Actual	%	Forecast
2021	2022
Revenue	1	9,203,000	100%	10,031,270
Cost of goods sold	2	(3,472,000)	-37.7%	3,784,480
Gross profit		5,731,000	62.3%	6,246,790
Spectrum license fees	3	(271,000)	-2.9%	(295,390)
Network Cost	4	(479,000)	-5.2%	(522,110)
Staff and resource costs	5	(735,000)	-8.0%	(801,150)
Operation and Maintenance Cost	6	(401,000)	-4.4%	(437,090)
Marketing Cost	7	(180,000)	-2.0%	(196,200)
Impairment of receivables and deposit net	8	(17,000)	-0.2%	(18,530)
Government Grant and other income	9	271,000	2.9%	295,390
Other Operating Expenses	10	(95,000)	-1.0%	(103,550)
Depreciation and Amortisation	11	(1,649,000)	-17.9%	(1,797,410)
Finance income	12	60,000	0.7%	65,400
Finance cost	13	(473,000)	-5.1%	(515,570)
		(3,969,000)	-43.1%	(4,326,210)
Profit before taxation		9,700,000		10,573,000
Taxation	14	(454,000)	-4.9%	(494,860)
Profit for the financial year, representing total comprehensive income	9,246,000		10,078,140