# Computing Percentage Change

Selected data from Kellogg Company's 2011 annual report follows (dollar amounts in millions).

% of change 2011 2010 2009

sales $13,198.00 $12,397.00 $12,575.00

gross profit% 41.28 41.66 42.87

operating profit 1,976.00 1,990.00 2,001.00

Net cash flow less capital expenditures 1,001.00 534.00 1,266.00

Net earnings 1,231 1,247 1,212.00

(a) Compute the percentage change in sales, operating profit, net cash flow less capital expenditures, and net earnings from year to year for the years presented. (Round answers to 2 decimal places, e.g. 52.75%. If an amount reduces the account balance then enter with negative sign.)

percentage change in 2011 and 2010

* sales

*gross profit %

* Operating profit

* Net cash flow less capital expenditures

* Net earnings

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#### Solution Preview

To calculate the percent of change, we take the first number and find the difference to the second number we are comparing. We then divide the difference by the first number and ...

#### Solution Summary

This solution explains how to calculate the percent of change from year-to-year with the information from the annual report provided.