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Common-sized Statements definitions

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  • Common Size Statement
    Financial report presenting each line item as a percentage of a base figure, enabling easy comparison across companies.
  • Vertical Analysis
    Analytical method expressing each financial statement item as a percentage of a base amount within the same period.
  • Income Statement
    Financial document summarizing revenues and expenses, typically using net sales as the base for percentage calculations.
  • Balance Sheet
    Statement showing assets, liabilities, and equity, where items are often expressed as a percentage of total assets or total liabilities and equity.
  • Net Sales
    Revenue figure used as the base amount for calculating percentages in common size income statements.
  • Total Assets
    Sum of all resources owned by a company, often serving as the base for common size balance sheet analysis.
  • Total Liabilities and Equity
    Combined value of obligations and owners’ claims, equaling total assets and used as a base in balance sheet analysis.
  • Cost of Goods Sold
    Expense representing the direct costs of producing goods, often shown as a percentage of net sales.
  • Gross Profit
    Difference between net sales and cost of goods sold, expressed as a percentage to assess profitability.
  • Operating Expenses
    Costs incurred in running daily business operations, typically shown as a percentage of net sales.
  • Income from Operations
    Earnings remaining after operating expenses, often presented as a percentage of net sales.
  • Net Income
    Final profit after all expenses and taxes, commonly expressed as a percentage of net sales in common size statements.
  • Base Amount
    Reference figure, such as net sales or total assets, used to calculate percentages for each line item.
  • Percentage Basis
    Method of expressing financial data as proportions of a base amount, facilitating comparison across entities.