Reimer Company reports the following data:

2017 2016
Sales 100% 100%
Cost of Goods Sold 26% 16%
Gross Profit 74% 84%
Operating Expenses 35% 30%
Net Income 39% 54%

When evaluating the results of operations, what can be said about Reimer Company?
A) Using vertical analysis, the company's profitability declined in 2016.
B) Using horizontal analysis, the company's profitability declined in 2016.
C) Using vertical analysis, the company's profitability declined in 2017.
D) Using horizontal analysis, the company's profitability declined in 2017.

C

Business

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