The document describes two linear regression models created to analyze sales and profit before tax data for Abhinav Technologies over 20 years. The first model for predicting sales had an R^2 of 0.996, indicating the model explained 99.6% of the variability in sales based on material, other incomes, personnel, and interest payments. Only interest payments were not a statistically significant predictor. The second model for predicting profit before tax had an R^2 of 0.934, showing the model explained 93.4% of the variability in profit based on the same predictor variables. Material and interest payments were not statistically significant for this model.