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.
Sino-Global Shipping America,, http://www.sino-global.net/, SIC Code: 4731, ARRANGEMENT OF TRANSPORTATION OF FREIGHT AND CARGO
View Financial Statements Report for Sino-Global Shipping America,