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.
Haynes International, Inc., https://www.haynesintl.com/, SIC Code: 3312, STEEL WORKS, BLAST FURNACES (INCLUDING COKE OVENS), AND ROLLING M
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