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.

$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Income Statement$],[$For the Years Ended December $31],[,$Year,Increase $($Decrease$)],[,2025,2024,$Amount,$\%$