use the data from the common size income sheet to evaluate revenue and expense trends over the five-year period. discuss the positive or negative income statement trends that are over the five-year period. provide a reason or reasons why these trends may have occurred.

INCOME STATEMENT ITEMS AS A PERCENT OF REVENUES: Year \begin{tabular}{|c|c|c|c|c|c|} \hline Revenues & 100.0% & 100.0% & 100.0% & 100.0% & 100.0% \\ \hline > & 52.3% & 52.3% & 50.0% & 50.2% & 52.1% \\ \hline Gross Profit & 47.7% & 47.7% & 50.0% & 49.8% & 47.9% \\ \hline & 0.2% & 0.6% & 0.8% & 0.1% & 0.0% \\ \hline & 0.1% & & & & 0.2% \\ \hline & 3.6% & 3.5% & 3.2% & 3.2% & 3.0% \\ \hline 38.1% & 38.2% & 38.6% & 39.7% & 38.5% \\ \hline Other operating expenses ( 1 ) & 0.2% & & & & \\ \hline Other operating expenses (2) & & & & & \\ \hline \multicolumn{6}{|l|}{ Income from equity investees } \\ \hline Non-recurring operating gains > & 0.1% & 0.0% & 0.0% & 0.0% & \\ \hline Operating Profit & 5.4% & 5.5% & 7.3% & 6.8% & 6.3% \\ \hline Interest income & 0.7% & 0.7% & 0.6% & 0.5% & 0.5% \\ \hline & 0.9% & 0.9% & 0.9% & 0.7% & 0.6% \\ \hline Income from equity affiliates & 0.2% & 0.1% & 2.5% & 0.4% & \\ \hline Other income or gains 0.0% & & 0.0% & 0.0% & 0.0% \\ \hline Income before Tax & 5.0% & 5.1% & 4.6% & 6.3% & 6.29 \\ \hline > & 1.0% & 1.2% & 1.1% & 1.5% & 1.5 \\ \hline \multicolumn{6}{|l|}{ Income > from discontinued operations } \\ \hline Extraordinary gains & & & & & \\ \hline \multicolumn{6}{|l|}{ Changes in accounting principles } \\ \hline Net Income & 4.0% & 4.0% & 3.5% & 4.8% & 4.8 \\ \hline \multicolumn{6}{|l|}{ Net income attributable to noncontrolling intere } \\ \hline \multirow{2}{*}{\multicolumn{6}{|c|}{ Net Income attributable to common sharehold }} \\ \hline & & & & & \\ \hline \multirow{2}{*}{\multicolumn{6}{|c|}{\begin{tabular}{l} Other comprehensive income items \\ Comprehensivo income \end{tabular}}} \\ \hline & & 4.0% & 3.5% & 4.8% & 4.8% \\ \hline \end{tabular}