• Net sales at constant value
   Monetary unit and percentage

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• Cost of sales
Percentage of sales.

The last columns show the annual percentages of budgeted figures and the previous year's figures, the difference between both, and their quarterly differences.

• Operating expenses
Percentage 3-month moving average

In addition to the Operating expenses over sales, the graph shows the Operating expenses/Gross profit ratio, which should be lower.

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• Seasonality of sales

The Seasonality of sales can be viewed graphically, per month and quarter, with figures from the quarterly and annual income budget)