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What is Comparative Income Statement Analysis about?

The comparative income statement shows revenues decreased 5.5% from 2013 to 2014, while cost of sales and services and operating expenses decreased slightly less at 4.7% and 1.4% respectively. This resulted in operating income declining more sharply at 32%. After accounting for other income and expenses, net income decreased the most at 31.1%, dropping from P86.3 million in 2013 to P38.9 million in 2014.

Author

Bailyn Abdula

Language

EN