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.
Hyster-Yale Materials Handling, https://www.hyster-yale.com/, SIC Code: 3537, INDUSTRIAL TRUCKS, TRACTORS, TRAILERS, AND STACKERS
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