COMMON SIZE

STATEMENTS
OR
100 PERCENTAGE
STATEMENTS
COMMON SIZE STATEMENTS
These are the statements prepared to show
the relationship of different individual items
with some common items . These are
comparative statements that give only the
vertical percentage ratio for financial data
without giving rupee values. Thus, a
common size statement shows the relation
of each component to the whole . It is useful
in vertical financial analysis and comparison
of 2 business firms at a certain date.
 EM E NT S
IZ E STAT
O N S
CO M M
U D E S :
INCL tate me n ts
c o m e s
n s iz e in eet
mm o ce s h
[i] Co o n s iz e b a l an
m
[ii] Com