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.
Logitech International SA (USA, https://ir.logitech.com/home/, SIC Code: 3577, COMPUTER PERIPHERAL EQUIPMENT, NOT ELSEWHERE CLASSIFIED
View Financial Statements Report for Logitech International SA (USA