Need help with the following question. Q: Create a one-paragraph comment discussing company performance. Use data from the horizontal analysis, the vertical analysis, and the ratios to support your assertions, focusing most heavily on the trends evident in the corporations performance over time.

Offsides Corporation Comparative Income Statement For the Years Ended December 31, 2024 and December 31, 2025 Dollar Percent 2025 2024 Change Change Revenues: Sales Revenue $ 491,000 $ 434,700 $ 56,300 12.95% Interest Revenue 2,200 1,900 $ 300 15.79% Total Revenue 493,200 436,600 Expenses: Rent Expense 104,000 104,000 $ 0.00% Cost of Goods Sold 68,000 62,000 $ 6,000 9.68% Depreciation Expense - Equipment 21,500 18,000 $ 3,500 19.44% Postage Expense 18,400 14,900 $ 3,500 23.49% Telephone Expense 16,500 13,200 $ 3,300 25.00% Utilities Expense 12,600 11,400 $ 1,200 10.53% Interest Expense 4,700 1,800 $ 2,900 161.11% Total Expenses 245,700 225,300 $ 20,400 9.05% Net Income $ 247,500 $ 211,300 $ 36,200 17.13% Offsides Corporation Common-Size Balance Sheet December 31, 2024 and December 31, 2025 2025 Dollar 2024 Dollar 2025 2024 Amount Amount Percentage Percentage Assets: Cash $ 615,100 $ 603,200 62.64% 64.26% Accounts Receivable 67,800 39,400 6.90% 4.20% Inventory 27,400 31,600 2.79% 3.37% Equipment 83,000 77,500 8.45% 8.26% Accum. Dep. - Equipment 6,600 5,000 0.67% 0.53% Land 182,000 182,000 18.54% 19.39% Total Assets 981,900 938,700 100.00% 100.00% Liabilities: Notes Payable (Short-Term) 371,000 346,000 37.78% 36.86% Owner's Equity: Caleb Nelson, Capital 610,900 592,700 62.22% 63.14% Total Liabilities & Owner's Equity 981,900 938,700 100.00% 100.00% B C D E F G H 2025 1.91 0.38 50.2% 2024 1.95 0.37 48.4% 2023 1.91 0.37 45.0% 2022 1.82 0.35 42.0% 2021 1.60 0.32 41.0% 1 2 Current Ratio 3 Debt Ratio 4 Profit Margin 5 6 7 60.0% 8 Profit Margin 50.0% 40.0% 30.0% LO 11 12 13 14 15 16 17 18 19 0909 9 20.0% 10.0% 0.066 1 2. 3 4 5