In the Excel file, we are able to look at data for a company, and compare its display in two different ways. Although some may argue that it can be unethical to show data in a different way just to make it more favorable, it is ideally the same thing in the end. When it comes to creating a visual diagram to compare numbers, it all depends on how the numbers are being looked at, but it will always be the same numbers, based on the same data. It is ethical for companies to present data in two different way; in some instance, it is recommended.