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 the changing relationship between financial statement items. For example, all items in each years income statement could be presented as a percentage of net sales.
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 the changing relationship between financial statement items. for example, all items in each years income statement could be presented as a percentage of net sales.