$!$Exercise $12-4($Algo$)$ Part $2$

$2.$ Prepare a horizontal analysis for $2025$ using $2024$ as the base year. $($Note: If the percentage Increase or decrease cannot be calculated, then leave the cell blank. Decreases should be Indicated by a minus sign. Round your percentage answers to $1$ decimal place.$)$

$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Balance Sheet$],[$December $31],[,$Year,Increase $($Decrease$)],[,,2025,,2024,$Amount,$\%$

Required Information

Exercise $12-4($Algo$)$ Prepare vertical and horizontal analyses $($L$012-1,12-2)$

$[$The following information applies to the questions displayed below.$]$

The balance sheets for Federer Sports Apparel for $2025$ and $2024$ are presented below.

Exercise $12-4($Algo$)$ Part $1$

Required:

Prepare a vertical analysis of the balance sheet data for $2025$ and $2024.$ Express each amount as a percentage of total assets. $($Amounts to be deducted should be Indicated by a minus sign. Round your answers to $1$ decimal place.$)$

$\backslash$table$[[$FEDERER SPORT S APPAREL$],[$Balance Sheet$],[$December $31],[,2025,2024],[,,$Amount,$\%,,$Amount,$\%$