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.
BP plc (ADR), https://www.bp.com/, SIC Code: 2911, PETROLEUM REFINING
View Financial Statements Report for BP plc (ADR)