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.
Rolls-Royce Holdings PLC (ADR), https://www.rolls-royce.com/investors.aspx, SIC Code: 3724, AIRCRAFT ENGINES AND ENGINE PARTS
View Financial Statements Report for Rolls-Royce Holdings PLC (ADR)