This is the data and I need to perform a percent change analysis, for both years 2013 and 2012. What does this tell you about the change in profitability and asset utilization?

December 31 Balance Sheets

(Thousands of Dollars)

Assets

2013

2012

Cash and cash equivalents

$21,000

$20,000

Short-term investments

3,759

3,240

Accounts Receivable

52,500

48,000

Inventories

84,000

56,000

Total current assets

$161,259

$127,240

Net fixed assets

218,400

200,000

Total assets

$379,659

$327,240

Liabilities and equity

Accounts payable

$33,600

$32,000

Accruals

12,600

12,000

Notes payable

19,929

6,480

Total current liabilities

$66,129

$50,480

Long-term debt

67,662

58,320

Total liabilities

$133,791

$108,800

Common stock

183,793

178,440

Retained Earnings

62,075

40,000

Total common equity

$245,868

$218,440

Total liabilities and equity

$379,659

$327,240

Joshua & White Technologies December 31 Income Statements

(Thousands of Dollars)

2013

2012

Sales

$420,000

$400,000

COGS except excluding depr. and amort.

300,000

298,000

Depreciation and Amortization

19,660

18,000

Other operating expenses

27,600

22,000

EBIT

$72,740

$62,000

Interest Expense

5,740

4,460

EBT

$67,000

$57,540

Taxes (40%)

26,800

23,016

Net Income

$40,200

$34,524

Common dividends

$18,125

$17,262

Addition to retained earnings

$22,075

$17,262

Other Data

2013

2012

Year-end Stock Price

$90.00

$96.00

# of shares (Thousands)

4,052

4,000

Lease payment (Thousands of Dollars)

$20,000

$20,000

Sinking fund payment (Thousands of Dollars)

$5,000

$5,000

Percent Change Balance Sheets				Base
Assets			2013	2012
Cash and cash equivalents
Short-term investments
Accounts Receivable
Inventories
Total current assets
Net fixed assets
Total assets
				Base
Liabilities and equity			2013	2012
Accounts payable
Accruals
Notes payable
Total current liabilities
Long-term debt
Total liabilities
Common stock
Retained Earnings
Total common equity
Total liabilities and equity
				Base
Percent Change Income Statements			2013	2012
Sales
COGS except excluding depr. and amort.
Depreciation and Amortization
Other operating expenses
EBIT
Interest Expense
EBT
Taxes (40%)
Net Income

Can you please help me?