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.
PepsiCo Inc, https://www.pepsico.com/, SIC Code: 2086, BOTTLED AND CANNED SOFT DRINKS AND CARBONATED WATERS
View Financial Statements Report for PepsiCo Inc