Using the numbers from the two income statements, fill in the percentages calculated for the common$-$sized vertical analysis, then dicuss which company seems to have a better financial advantage or postion while referencing specifics in your calculations.

Standard Income Statement

Common$-$Sized Comparison by $\%$

Financial Statements in CAD Dollars

Ben and Jerry Baskin Robbins

Sales $*100\mathrm{.}00\%100\mathrm{.}00\%$

Cost of Goods Sold $64\mathrm{.}00\%64\mathrm{.}96\%$

Gross Margin $36\mathrm{.}00\%35\mathrm{.}04\%$

Operating Expenses $27\mathrm{.}53\%25\mathrm{.}75\%$

Depreciation Expense $1\mathrm{.}32\%1\mathrm{.}26\%$

Operating Income $7\mathrm{.}15\%8\mathrm{.}03\%$

Interest Expense $2\mathrm{.}50\%1\mathrm{.}75\%$

Income before Income Tax $4\mathrm{.}65\%6\mathrm{.}28\%$

Income Tax Expense $1\mathrm{.}86\%2\mathrm{.}53\%$

Net Income$($Loss$)2\mathrm{.}79\%3\mathrm{.}75\%$