You have received the following Income & Expenditure statement and performance indicators from your accounts department. Provide a comparative analysis of the financial performance of your organization Comparative Income Statement for the Years Ended 31st March 2021 & 2022 2020-21 2021-22 Net sales 100.00 100.00 Cost of sales [(Cost of Sales/ Net sales) x 100] 79.02 76.50 Cost of sales [(Cost of Sales/ Net sales) x 100] 20.98 23.50 Administrative Overheads [(Admn. Ovd./ Net Sales) x100] 2.39 2.34 Selling and distribution overheads [(S&D Overheads/Net Sales) x100] 3.40 3.50 0.22 0.24 Interest and other non operating expenses [(Int. and other non-operating expenses/Net Sales) x100] Operating income [(Operating income/ Net Sales) x100] 15.19 17.64 Other incomes [(Other income / Net Sales) x100] 0.24 1.14 15.22 18.57 Profit Before Tax (PBT) [(PBT/ Net Sales) x 100] Tax [(Tax/Net Sales) x 100] 3.80 4.64 profit after tax (PAT) [(PATet sales) x 100] 11.42 13.93