Prepare a horizontal analysis for $2025$ using $2024$ as the base year

$\backslash$table$[[$FEDERER SPORTS APPAREL,$],[$Fncome Statement,$],[,$Year the Years Ended December $31],[,2025,2024,$Amount,$\%,],[$Net sales $($credit$),$$$18,800,000,$$$15,500,000,$$$3,300,000,21\mathrm{.}3,],[$Cost of goods sold,$13,200,000,7,000,000,6,200,000,88\mathrm{.}6,],[$Gross profit,$5,600,000,8,500,000,(2,900,000),,],[$Operating expenses,$1,600,000,1,200,000,400,000,33\mathrm{.}3,],[$Depreciation expense,$1,000,000,1,000,000,,,],[$Inventory write$-$down,$200,000,,200,000,0\mathrm{.}0,],[$Loss $($litigation$),1,500,000,300,000,1,200,000,0\mathrm{.}0,],[$Income before tax,$1,300,000,6,000,000,(4,700,000),(78\mathrm{.}3),],[$Income tax expense,$450,000,2,000,000,(1,550,000),(77\mathrm{.}5),],[$Net income,$$850,000,$$$4,000,000,$$$(3,150,000),,]]$

Horizontal Analysis:

Trend $=$ change from base amount

$2025$ amount $-2024$ base amount $\frac{?}{2024}$ base amount $=\%$ of change from base amount.