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When forecasting pro forma, why did the tutor use (13234/13994)-1 = -5.43 instead of ((13234-13994) / 13994) *100 =-5.45? And why do Net Sales and

When forecasting pro forma, why did the tutor use (13234/13994)-1 = -5.43 instead of ((13234-13994) / 13994) *100 =-5.45? And why do Net Sales and COGS share the same growth assumption?

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G5 1 2 fx =(13234/13994)-1 A B C D E F G Kodak Case 9-1 Forecasting Pro Forma Financial Statements 3 Income Statement 4 20x7 20x6 20x5 20x7 AG 20x6 AG 5 Net Sales 12515 13234 13994 -5.43% -5.43% 6 Cost of Goods Sold 8199 8670 8375 -5.43% -5.43%

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