please prepare a summary/ analysis for the increases and decreases

Gross Profit Margin Gross Profit Margin: 2013-2012 (Bankrate- restated) 2013 2012 Changes in Gross Profit & NS Gross Profit $192,904 $182,939 $9,965 5.45% increase Net Sales $456,936 $455,969 $967 0.21% increase Gross Profit Margin 42.22% 40.12% 2.10% 5.22% increase Gross Profit Margin: 2012-2011 (Bankrate-restated) 2012 2011 Changes in Gross Profit & NS Gross Profit $182,939 $192,150 -$9,211 -4.79% decrease Net Sales $455,969 $424,325 $31,644 7.46% increase Gross Profit Margin 40.12% 45.28% -5.16% -11.40% decrease Analysis compare the testated irontestated)