The income statements for Federer Sports Apparel for $2025$ and $2024$ are presented below.

Required:

Prepare a vertical analysis of the data for $2025$ and $2024.($Round your percentage answers to $1$ decimal place.$)$

$\backslash$table$[[,$FEDERER SPORTS APPAREL$],[,$Income Statement$],[,$For the Years Ended December $31],[,2025,2024,],[$Net sales,Amount,$\%,$Amount,$],[,$$$,19,200,000,100\mathrm{.}0,$$$,15,900,000,100\mathrm{.}0],[\backslash$table$[[$Cost of goods sold$],[$Gross profit$]],13,017,600,,7,250,400,],[\backslash$table$[[$Gross profit$],[$Operating expenses$]],6,182,400,,=8,649,600,],[\backslash$table$[[$Operating expenses$],[$Depreciation expense$]],1,708,800,1.,1,287,900,],[\backslash$table$[[$Depreciation expense$],[$Inventory write$-$down$]],1,094,400,-,1,097,100,],[\backslash$table$[[$Inventory write$-$down$],[$Loss $($litigation$)]],288,000,,,$E$],[\backslash$table$[[$Loss $($litigation$)],[$Income before tax$]],1,612,800,y,365,700,$E$],[\backslash$table$[[$Income before tax$],[$Income tax expense$]],\frac{1,478,400}{537,600},=,=5,898,900,$L$],[\backslash$table$[[$Income tax expense$],[$Net income$]],\backslash$table$[[537,600],[940,800]],,2,114,700,],[,,,$$$,3,784,200,]]$