Find the Horizontal Analysis of the following income statement of the years 2021 to 2022. Using a spreadsheet show it in % as either increase or decrease.

\begin{tabular}{|c|c|c|c|} \hline Annual Data | Millions of US 5 except per share data & & 20221231 & 20211231 \\ \hline Revenue & & $26.246,23 & $26.267,19 \\ \hline Cost Of Goods Sold & Lull & $15,476,33 & $15,815,68 \\ \hline Gross Profit & Lill & $10.769,9 & $10.451,5 \\ \hline Research And Development Expenses & & $4.793,88 & $4985,583 \\ \hline SGSAExpenses & & $3.174,497 & $3.303,215 \\ \hline Other Operating income Or Expenses & Lill & $359,278 & $390,423 \\ \hline Operating Expenses & Lull & $8,327,65 & $7.898,37 \\ \hline Operating Income & Whl & $2,442,246 & $2.553,131 \\ \hline Total Nan-Operating Income/Expense & Lthll & S.141,182 & $274,479 \\ \hline Pre-Tax Income & & $2.301,063 & $2.278,651 \\ \hline Income Taxes & Lill & $2.134,594 & $321,803 \\ \hline Income After Taxes & Lill & $4.435,656 & $1.956,847 \\ \hline Other income & & & - \\ \hline Income From Continuous Operations & l & $4.435,656 & $1.956,847 \\ \hline Income From Discontinued Operations. & & $51,626 & $.10,648 \\ \hline Net Income & Lull & $4.477,8 & $1.920,171 \\ \hline EBIDA & & $3.643,35 & $3.848,625 \\ \hline EBIT & & $2.442,246 & $2.553,131 \\ \hline Basic Shares Outstanding & Lill & 5614 & 5.630 \\ \hline Shares Outslanding & L4LI & 5.670 & 5684 \\ \hline Basic EPS & L4il & $0.80 & S0.34 \\ \hline EPS-Earnings Per Share & & $0.79 & $0.34 \\ \hline \end{tabular}