Micatin Designs, Inc. has the following data: Data

$\backslash$table$[[\backslash$table$[[$Micatin Designs, Inc.$],[$Comparative Income Statement$],[$Years Ended December $31,2025$ and $2024]]],[,2025,2024],[$Net Sales Revenue,$$,430,000,$$$,373,750],[$Expenses:$],[$Cost of Goods Sold,,$204,950,,188,750],[$Selling and Administrative Expenses,,$96,000,,92,550],[$Other Expenses,,$7,000,,5,750],[$Total Expenses,,$307,950,,287,050],[$Net Income,$$,122,050,$$$,86,700]]$

View the data.

Requirements

Prepare a comparative common$-$size income statement for Micatin Designs, Inc. using the $2025$ and $2024$ data. Round percentages to one$-$tenth percent.

To an investor, how does $2025$ compare with $2024?$ Explain your reasoning.