Formatting financial statements in commn size can eliminate inherent bias' that usually occurs whenever analyzing companies of differing sizes. Common size also allows for the analysis of a company over various time periods rapidly, e.g. revealing what percentage of sales is cost of goods sold and how that value has changed over time.
Arts Way Manufacturing Co Inc, https://www.artsway-mfg.com/, SIC Code: 3523, FARM MACHINERY AND EQUIPMENT
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