Comparative line on financial statement

What determines the base amount for calculating the percentage on comparative line on the financials. It is calculating a percentage but it is using the wrong line as the base amount. I did not see anywhere to define it so I can't figure out why it decided to use the line it is using. I thought it might use the ratio % line but that is not the case either.

Any help would be greatly appreciated.

Charles Carden
IT Manager
Manitex, Inc.
Georgetown, Texas

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