Please help, I dont understand how to find the percentage change if there was no value entered in the prior year for Inventory write-down

The income statements for Federer Sports Apparel for 2025 and 2024 are presented below. Required: Prepare a horizontal analysis for 2025 using 2024 as the base year. Note: Decreases should be indicated with a minus sign. Round your percentage answers to 1 decimal place. Net sales Cost of goods sold Gross profit Operating expenses Depreciation expense Inventory write-down Loss (litigation) Income before tax Income tax expense Net income Corentin S Income Statement For the Years Ended December 31 Year Answer is complete but not entirely correct. FEDERER SPORTS APPAREL 2025 $ 18,300,000 13,395,600 4,904,400 1,464,000 878,400 109,800 1,372,500 1,079,700 69 NE1% amb dive 347,700 732,000 ALICANT TO SE 27005252001 For nye "selpuma LETT TENETE A MI T 2024 $ 15,000,000 6,705,000 8,295,000 1,080,000 878,400 $ 360,000 5,976,600 1,860,000 4,116,600 I$ Increase (Decrease) Amount 3,300,000 6,690,600 (3,390,600) 384,000 0 109,800 1,012,500 (4,896,900) (1,512,300) $ (3,384,600) % 22.0 99.8 (40.9) 35.6 0.0 109,800.0 281.3 (81.9) (81.3) (82.2) 333

The income statements for Federer Sports Apparel for 2025 and 2024 are presented below. Required: Prepare a horizontal analysis for 2025 using 2024 as the base year. Note: Decreases should be indicated with a minus sign. Round your percentage answers to 1 decimal place. The income statements for Federer Sports Apparel for 2025 and 2024 are presented below. Required: Prepare a horizontal analysis for 2025 using 2024 as the base year. Note: Decreoses should be indicated with a minus sign. Round your percentage answers to 1decimal ploc