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H"DAG*6C5*(AG#*#%A#C%A*C*@)%C)A'$*E"%*C
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DC)C3*)(&@*&@*)(A*E"%H0GC*)"*0@AU

(Seasonal Data + Seasonal Data)/


Number of Seasons Being Compared

/A%AJ@*C5*ANCH#GA*"E*B(C)*)(C)*B"0GD*G""K
G&KAU

(Season A + Season A + Season A)/


3 = Average performance in every
season A

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B(C)*$"0%*=TV*B&GG*G""K*G&KA*1C@AD*"5
#A%E"%HC56A*HA)%&6@*E%"H*)(A*)&HA*#C@@AD7

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#A%E"%HC56A*DC)C*$"0J%A*("#&5'*)"*#%"PA6)3
G&KA*%AFA50A*"%*50H1A%*"E*DACG@*6G"@AD
"FA%*C*@#A6&E&6*#A%&"D3*C5D*H0G)&#G$*)(C)
50H1A%*1$*)(A*50H1A%*"E*#A%&"D@*)(C)
)(A%A*B&GG*1A*&5*)(A*$AC%*$"0J%A*E"%A6C@)&5'7
I(&@*#A%&"D*6C5*1A*L0C%)A%G$3*H"5)(G$3*"%*C
)&HA*)(C)*HCKA@*@A5@A*E"%*$"0%*10@&5A@@7
/A%A*&@*)(A*E"%H0GCU

<AFA50A*&5*2#A6&E&6*WA%&"D*N*I")CG*;0H1A%
"E*WA%&"D@*&5*"5A*VAC%*X*<AFA50A*<05*<C)A

YAJGG*6"FA%*C*50HA%&6CG*(*+,-"(&.($(5

>@*@CGA@*6C5*6(C5'A*L0&6KG$3*&)J@*&H#"%)C5)
)"*5")A*)(C)*$"0%*%AFA50A*#%"PA6)&"5@*E%"H
)(A*H&DDGA*"E*)(A*$AC%*HC$*5")*1A*C660%C)A
C)*)(A*A5D*"E*)(A*$AC%7*4E*$"0J%A*&5*C*F"GC)&GA
HC%KA)3*)(A*%AFA50A*%05*%C)A*HC$*5")*1A
)(A*H"@)*AEEA6)&FA*BC$*)"*E"%A6C@)*$"0%
#A%E"%HC56A7

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I(A*(&@)"%&6CG*'%"B)(*%C)A*&@*0@AD*)"
05DA%@)C5D*$"0%*10@&5A@@J*'%"B)(*%C)A*"FA%
)&HA*1$*6"H#C%&5'*C*@#A6&E&6*HA)%&63*G&KA
%AFA50A*)")CG@*"%*6G"@AD*DACG@7*I(&@*HA)("D
&@*6"HH"5G$*0@AD*&E*)(A%A*(C@*1AA5
@&'5&E&6C5)*'%"B)(*&5*10@&5A@@*#A%E"%HC56A
C5D*$"0*BC5)*)"*05DA%@)C5D*("B*1&'*)(A
6(C5'A*BC@7*/A%A*&@*)(A*E"%H0GCU

(Present Value - Past Value) /


Past Value x 100

/A%AJ@*C5*ANCH#GA*0@&5'*B"%D@*)(C)*HC$
HCKA*&)*AC@&A%*)"*05DA%@)C5DU

(Quarter 3 Revenue - Quarter 1


Revenue) / Quarter 1 Revenue x
100

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)("@A*@CHA*EC6)"%@7*/A%A*&@*)(A*E"%H0GCU

Y = bX + a

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]&5DA#A5DA5)*FC%&C1GA^3*V*&@*$"0%*@CGA@
#A%E"%HC56A*]DA#A5DA5)*FC%&C1GA^3*1*&@*)(A
@G"#A*"E*)(A*G&5A3*C5D*C*&@*)(A*#"&5)*"E
&5)A%6A#)&"57

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6"H#G&6C)AD7*>@*G&5AC%*%A'%A@@&"5*&@*C
%C)(A%*&5F"GFAD*#%"6A@@3*&)*6C5*1A*(AG#E0G*)"
0@A*C*)""G*G&KA*Z""'GA*2(AA)@*)"*%05*$"0%
%A'%A@@&"53*C5D*$4#2'36#;%*B&GG*@("B*$"0
("B7*YAJGG*CG@"*6"FA%*C5*ANCH#GA*4%"%7

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9:#;<=-'
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05DA%@)C5D*CFA%C'A*L0C%)A%G$*#A%E"%HC56A
@"*4*05DA%@)C5D*)(A*)C%'A)@*4*@("0GD*@)%&FA
)"*HAA)*C5D*%&@A*C1"FA*)(&@*6"H&5'*$AC%7*4
BC5)*)"*0@A*)(%AA*$AC%@*"E*(&@)"%&6CG
%AFA50A*DC)C3*C5D*(A%AJ@*H$*DC)C*@A)U

V=>< O. O, Ok

<=d=;c= <=d=;c= <=d=;

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)(A*)")CG*CH"05)*"E*%AFA50A*E"%*)(A*@CHA
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AL0C)&"5*B"0GD*G""K*G&KA*)"*'A)*)(A
CFA%C'A*#A%E"%HC56A*E"%*O.U

(150 + 125 + 150) / 3

:$*@AC@"5CG*&5DAN*E"%*O.3*)(A*CFA%C'A
CH"05)*"E*H"5A$*HCDA*D0%&5'*O.3*&@*._.7
I(&@*6"H&5'*$AC%3*4*B"0GD*C&H*E"%*._.*"%
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#%"6A@@*)"*E"%A6C@)*AC6(*L0C%)A%7

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(C##A5AD7*>@*HA5)&"5AD*C1"FA3*)(&@*6C5
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$"0%*10@&5A@@*0@A@*C@*C*H"DAG7*/A%A*&@*C
%AE%A@(A%*"5*)(A*E"%H0GCU

Revenue in Specific Period x


Total Number of Periods in one
Year

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)(&@*H"5)(*&@*`.,-3---7*4*BC5)*)"*E"%A6C@)
=TV*)")CG@*0@&5'*)(&@*DC)C3*C5D*)(&@*B"0GD
1A*H$*AL0C)&"5*C5D*%A@0G)U

120000 x 12

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'&FA5*$AC%*B"0GD*1A*.3__-3---7

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)(A*ANC6)*%C)A*"E*'%"B)(*CE)A%*C*@066A@@E0G
#A%&"D7*[A)J@*@C$*)(C)*$"0%*10@&5A@@*BC@
#%AF&"0@G$*B"%)(*`.9-3*10)*5"B*&)J@*B"%)(
`.a-7*/A%A*&@*)(A*AL0C)&"5*)(C)*B"0GD*'&FA
$"0*$"0%*%C)A*"E*'%"B)(U

(160 - 150) / 150 x 100

V"0%*'%"B)(*%C)A*B"0GD*1A*a7ab7

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[&5AC%*%A'%A@@&"5*(AG#@*$"0*05DA%@)C5D
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BA1@&)A*F&@&)@*D&%A6)G$*6"%%AGC)A*B&)(*C5
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&5E"%H*HC%KA)&5'*)ACH@*"E*)(&@*E&5D&5'*C5D
B"%K*)"'A)(A%*)"*%05*6CH#C&'5@*)"*1%&5'*&5
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AN#A%&HA5)U

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