ABC Industrial and Trading Corporation Income Statement for the year $2012$

$2012$ Vertical $\%$

A Gross Sales $142\mathrm{.}500$

B Sales Discounts $(-)12\mathrm{.}500$

C Net Sales $130\mathrm{.}000$

D Cost of Sales $(-)104\mathrm{.}000$

Gross Margin $26\mathrm{.}000$

E Operation Expenses $(-)11\mathrm{.}000$

Operation Profit $15\mathrm{.}000$

F Other operational income and profit $(+)1\mathrm{.}800$

G Other operational expenses and losses $(-)2\mathrm{.}300$

H Financial Expenses $(-)3\mathrm{.}500$

Ordinary profit $11\mathrm{.}000$

I Extraordinary income and profit $(+)6\mathrm{.}800$

J Extraordinary expenses and losses $(-)2\mathrm{.}300$

Profit for the Period $15\mathrm{.}500$

Requested : Calculate the $"$ VERTICAL PERCENTAGES" of Income Statement of ABC

Industry & Trading Company and "ANALYZE" results and "COMMENT"