In the simplest way, then, it would be the quotient between both net income, how do we want to know the ratio of the first 6 months of the year to the last 6 months, then we would divide the net income of the first 6 months by the net income of the last 6 months 6 months, like this:
The net income for the first 6 months is $76,500.00, and the net income for the second 6 months is $100,000.00, so the ratio of the first 6 months to the last 6 months is calculated by dividing the first 6 months net value by the last 6 months net value: