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.
First Robinson Financial Corp, https://www.frsb.net/about-us/investor-relations.html, SIC Code: 6029, COMMERCIAL BANKS, NOT ELSEWHERE CLASSIFIED
View Financial Statements Report for First Robinson Financial Corp