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.
Lincoln Electric Holdings Inc, https://www.lincolnelectric.com/en/, SIC Code: 3548, ELECTRIC AND GAS WELDING AND SOLDERING EQUIPMENT
View Financial Statements Report for Lincoln Electric Holdings Inc