Its the amount of expenses divided on the amount of incomes *100 , so we can get the percentage of expenses from incomes .

Vertical analysis, or common-sized statements , each amount on a financial statement as a percentage of another item. It can also to analysis income statement, balance sheet and cash flow statement.
Eg. Income statement : turnover is expressed as 100% and every item in the income statement is expressed as a percentage of turnover (sales).

vertical analysis

U can get ur percentage by multiplying your class x cgpa by 9.5 . This is the according to the official statement released by cbse. For eg: If ur cgpa is 9 , ur average percentage will be 85.5 !!

The change in financial statement items from a base year to following years are called trend percentages. A trend percentage can show several years of financial data, with 100% in the base year and the set percentage of the other years.