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.
Citizens & Northern Corporatio, https://www.cnbankpa.com/About/Investor-Relations/C-N-Corpor, SIC Code: 6029, COMMERCIAL BANKS, NOT ELSEWHERE CLASSIFIED
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