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.
Boston Scientific Corporation, https://www.bostonscientific.com/en-US/Home.html, SIC Code: 3845, ELECTROMEDICAL AND ELECTROTHERAPEUTIC APPARATUS
View Financial Statements Report for Boston Scientific Corporation