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The Horizontal analysis measures the amount and percentage change in financial data. The actual change and the percentage change is also compared with industry averages and competitors’ financial statements. (Aleks, 2008) For the year 1998-1999 the annual percentage change is .29%, 1999-2000 the annual percentage change is .77%, and 2000-2001 the percentage change is .51%.
When computing the data in Exhibit 1 the net income/net revenue for the years 1998-2001 is computed using the cost benefits rule the percentage for 1998 is .076, 1999 percentage is .087, 2000 percentage is .12, and 2001 percentage is ...
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