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year 2004 Sales 300,000,000 Operation expense 290,000,000 Depreciation/ write-off 30,000,000 Allocated Expenses (HQ) 50,000,000 Profit Before tax -70,000,000 EBITDA 10,000,000 EBITDA (%) 3% make this

year 2004
Sales 300,000,000
Operation expense 290,000,000
Depreciation/ write-off 30,000,000
Allocated Expenses (HQ) 50,000,000
Profit Before tax -70,000,000
EBITDA 10,000,000
EBITDA (%) 3%

make this into a horizontal analysis and vertical analysis?

2005
310,000,000
284,000,000
30,000,000
50,000,000
-54,000,000
26,000,000
8%

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