GIVE THE COMPARATIVE INCOME STATEMENT HORIZONTAL AND VERTICAL ANALYSIS FROM THE GIVEN INCOME STATEMENT BELOW

JOLLIBEE INCOME STATEMENT

ITEM	2016	2017	2018	2019	2020
Sales/Revenue	113.81B	133.61B	161.17B	179.63B	129.31B
Sales Growth	-	17.40%	20.62%	11.45%	-28.01%
Cost of Goods Sold (COGS) incl. D&A	-	-	132.96B	150.88B	115.39B
COGS Growth	-	-	-	13.47%	-23.52%
COGS excluding D&A	89.27B	105.39B	121.08B	137.38B	100.82B
Depreciation & Amortization Expense	4B	4.75B	11.89B	13.5B	14.57B
Depreciation	3.93B	4.66B	11.73B	13.34B	14.32B
Amortization of Intangibles	68.99M	78.95M	151.82M	145.42M	245.23M
Gross Income	20.54B	23.48B	28.21B	28.75B	13.92B
Gross Income Growth	-	14.30%	20.12%	1.93%	-51.57%
Gross Profit Margin	-	-	-	-	10.77%
SG&A Expense	-	-	17.64B	20.21B	20.42B
SGA Growth	-	-	-	14.57%	1.02%
Research & Development	-	-	-	-	-
Other SG&A	12.31B	14.87B	17.64B	20.21B	20.42B
Other Operating Expense	1.33B	1.35B	1.56B	1.84B	1.65B
Unusual Expense	-	-	(2.92B)	(2.32B)	(891.94M)
EBIT after Unusual Expense	-	-	2.92B	2.32B	(7.26B)
Non-Operating Income/Expense	257.35M	259.53M	1B	4.72B	(851.2M)
Non-Operating Interest Income	286.91M	259.57M	424.42M	400.66M	226.62M
Equity in Affiliates (Pretax)	(337.15M)	(282.65M)	-	-	-
Interest Expense	-	-	2.94B	3.59B	4.33B
Interest Expense Growth	-	-	-	22.37%	20.54%
Gross Interest Expense	386.25M	571.17M	2.94B	3.59B	4.33B
Interest Capitalized	-	-	-	-	-
Pretax Income	7.73B	8.34B	10.41B	10.54B	(12.21B)
Pretax Income Growth	-	7.88%	24.81%	1.29%	-215.83%
Pretax Margin	-	-	-	-	-9.44%
Income Tax	1.68B	1.67B	2.68B	3.06B	(659.01M)
Income Tax - Current Domestic	2.33B	2.31B	2.82B	3.26B	1.55B
Income Tax - Current Foreign	-	-	-	-	-
Income Tax - Deferred Domestic	(658.24M)	(643.7M)	(141.98M)	(200.49M)	(2.21B)
Income Tax - Deferred Foreign	-	-	-	-	-
Income Tax Credits	-	-	-	-	-
Equity in Affiliates	-	-	(86.75M)	23.38M	(1.08B)
Other After-Tax Income (Expense)	-	-	-	-	-
Consolidated Net Income	6.05B	6.67B	7.64B	7.51B	(12.63B)
Minority Interest Expense	(111.23M)	(436.54M)	(571.02M)	208.06M	(1.12B)
Net Income	-	-	8.21B	7.3B	(11.51B)
Net Income Growth	-	-	-	-11.08%	-257.62%
Net Margin Growth	-	-	-	-	-8.90%
Extraordinary & Discontinued Operations	-	-	-	-	-
Extra Items & Gain/Loss Sale Of Assets	-	-	-	-	-
Cumulative Effect - Accounting Chg	-	-	-	-	-
Discontinued Operations	-	-	-	-	-
Net Income After Extraordinaries	-	-	8.21B	7.3B	(11.51B)
Preferred Dividends	-	-	-	-	-
Net Income Available to Common	-	-	8.21B	7.3B	(11.51B)
EPS (Basic)	5.75	6.58	7.55	6.68	(10.44)
EPS (Basic) Growth	-	14.49%	14.82%	-11.53%	-256.27%
Basic Shares Outstanding	1.07B	1.08B	1.09B	1.09B	1.1B
EPS (Diluted)	-	-	7.44	6.61	(10.44)
EPS (Diluted) Growth	-	-	-	-11.22%	-258.06%
Diluted Shares Outstanding	1.09B	1.09B	1.1B	1.11B	1.1B
EBITDA	-	-	20.88B	20.19B	6.42B
EBITDA Growth	-	-	-	-3.34%	-68.20%
EBITDA Margin	-	-	-	-	4.96%