Exercise $12-3($Algo$)$ Prepare horizontal analysis $($LO$12-2)$

The income statements for Federer Sports Apparel for $2025$ and $2024$ are presented below.

Required:

Prepare a horizontal analysis for $2025$ using $2024$ as the base year. $($Decreases should be indicated with a minus sign. Round your percentage answers to $1$ decimal place.$)$

$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Income Statement$],[$For the Years Ended December $31],[,$Year,Increase $($Decrease$)],[,,2025,,2024,$Amount,$\%$