common-size statement

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Common-size statement

A statement in which all items are expressed as a percentage of a base figure, useful for purposes of analyzing trends and changing relationship among financial statement items. For example, all items in each year's income statement could be presented as a percentage of net sales.

Common-Size Statement

Any financial statement in which the items are expressed as percentages of some figure instead of as dollar amounts. For example, a common-size statement may express all cash inflows as a percentage of total revenue. A common-size statement is most useful when one attempts to compare a company to similar companies of different size. It is also called a one hundred percent statement.

common-size statement

A financial statement that has variables expressed in percentages rather than in dollar amounts. For example, items on an income statement are shown as a percentage of revenue or sales, and balance sheet entries are displayed as a percentage of total assets. Common-size statements are used primarily for comparative purposes so that firms of various sizes can be equated. Also called one hundred percent statement.
References in periodicals archive ?
In fact, K-B does not insist on no 100% statements. I would not insist on such a thing.
So, my view is not that no 100% statements are permissible.
(It would be as if K-B were arguing against "100% statements" only in contexts other than those in which Austrian economists might possibly be making such statements.)
By and large it is in the area of applied theory that 100% statements cannot be made.