The following are comparative financial statements of Excellent Marketing Pte Ltd:

Excellent Marketing Pte Ltd Comparative Income Statements For the year ended 31 December,
	2021	2020	2019
Sales	298,200	249,000	215,700
COGS	108,890	84,262	66,200
Gross Profit	189,310	164,738	149,500
Selling Expenses	34,020	29,685	27,000
Administrative Expenses	25,140	21,915	23,550
Total Expenses	59,160	51,600	50,550
Profit before tax	130,150	113,138	98,950
Income tax Expenses	9,075	8,865	7,950
Net profit	121,075	104,273	91,000

Required

(i) Show the income statement data for the three years in common-size percent.

(ii) Interpret the percentage computed and elaborate on the changes to the company performance over the years presented