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.
BEST Inc (ADR), http://www.best-inc.com/en/, SIC Code: 4215, COURIER SERVICES, EXCEPT BY AIR
View Financial Statements Report for BEST Inc (ADR)