Required:

Prepare a horizontal analysis for $2025$ using $2024$ as the base year. $($Decreases should be indicated with a minus sign. Round 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,$\%],[$Net sales,$ $18,300,000,$$ $15,000,000,,],[$Cost of goods sold,$13,395,600,6,705,000,,],[$Gross profit,$4,904,400,8,295,000,,],[$Operating expenses,$1,464,000,1,080,000,,],[$Depreciation expense,$878,400,878,400,,],[$Inventory write$-$down,$109,800,,,],[$Loss $($itigation$),1,372,500,360,000,,],[$Income before tax,$1,079,700,5,976,600,,],[$Income tax expense,$347,700,1,860,000,,],[$Net income,$ $732,000,$$ $4,116,600,,]]$