how to get the percentage?

CRANE CORPORATION Condensed Income Statements For the Years Ended December 31 2022 2021 Percent Percent Net sales $625,500 E $573.800 Cost of goods sold 434.800 Gross Profit 167.600 139000 Operating expenses 70,800 44.000 96 Net Income $ 96,800 9% $ 95,000 56