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.
iShares Dow Jones U.S. Index F, http://www.ishares.com, SIC Code: 6722, MANAGEMENT INVESTMENT OFFICES, OPEN-END
View Financial Statements Report for iShares Dow Jones U.S. Index F