Example. 4 quarters, sales =100 in each quarter, 400 for the year.
Following year, q1 sales = 104 = 4 percent increase.
Q2 - q4 also 104, a 4 percent increase.
Annual sales 104x4= 416 = 4 percent annual increase over 400 in previous year.
Maths
Ann: MSB Reports Q3 Financial Results and Operational Highlights, page-107
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