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.
Caterpillar Inc., https://www.caterpillar.com, SIC Code: 3531, CONSTRUCTION MACHINERY AND EQUIPMENT
View Financial Statements Report for Caterpillar Inc.