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.
San Juan Basin Royalty Trust, https://www.sjbrt.com/Home/default.aspx, SIC Code: 6794, PATENT OWNERS AND LESSORS
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