Common Size Financial Statement

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.

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Sun Life Financial Inc., www.sunlife.com, SIC Code: 6722, MANAGEMENT INVESTMENT OFFICES, OPEN-END

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View Financial Statements Report for Sun Life Financial Inc.

Income Statement Qtr. End
03/31/2026		 Qtr. End
03/31/2025		 Yr. End
12/31/2025		 Yr. End
12/31/2024		 Yr. End
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12/31/2022		 Yr. End
12/31/2021
Sales
SALES
SALES is the total amount sold within a stipulated time period, usually 12 months. Sales is usually expressed in monetary terms but can also be in total units of stock or products sold. 		100 100 100 100 100 100 100
Cost of Goods Sold
COST OF GOODS SOLD
COST OF GOODS SOLD (COGS) is a figure representing the cost of buying raw material and producing finished goods. Included are precise factors, i.e. material and factory labor; as well as others that are variable, such as factory overhead. 		61 59 59.4 59.2 60.6 53.5 59.4
Gross Income
GROSS PROFIT
GROSS PROFIT is net sales minus cost of sales. 		39 41 40.6 40.8 39.4 46.5 40.6
Depreciation and Amortization
DEPRECIATION AND AMORTIZATION
DEPRECIATION AND AMORTIZATION is the standard line item in an income statement that sums: Depreciation, the non-cash expense of a tangible investment over time and Amortization, the non-cash expenses of an intangible investment over time. 		0 0 0.8 0.8 0.8 0.9 0.7
Research/Development
RESEARCH & DEVELOPMENT
RESEARCH & DEVELOPMENT (R&D) is research as a planned activity aimed at discovery of new knowledge with the hope of developing new or improved products and services. Development is the translation of the research findings into a plan or design of new or improved products and services. 		Sample Sample Sample Sample Sample Sample Sample
Interest Expense
INTEREST EXPENSE
INTEREST EXPENSE is the cost of borrowing funds in the current period. It is shown as a financial expense item within the income statement. An interest expense of zero to <15% relative to operating income, within the consumer products industry, is an indicator of a sustainable competitive advantage. 		Sample Sample Sample Sample Sample Sample Sample
Unusual Expenses/(Income)
UNUSUAL EXPENSES/(INCOME)
UNUSUAL EXPENSES/(INCOME) is the sum of: Restructuring Charge, Litigation, Impairment of assets held for use or sale, portion of Purchased R&D written off, and Other Unusual Expense (Income). 		Sample Sample Sample Sample Sample Sample Sample
Total Operating Expenses
OPERATING EXPENSES
OPERATING EXPENSES is all selling and general & administrative expenses. Includes depreciation, but not interest expense. 		Sample Sample Sample Sample Sample Sample Sample
Operating Income
OPERATING INCOME
OPERATING INCOME is revenue less cost of goods sold and related operating expenses that are applied to the day-to-day operating activities of the company. It excludes financial related items (i.e., interest income, dividend income, and interest expense), extraordinary items, and taxes. 		Sample Sample Sample Sample Sample Sample Sample
Interest Income - non-op.
INTEREST INCOME - NON-OPERATING
INTEREST INCOME - NON-OPERATING is interest income generated from non-operating investment securities such as certificates of deposit or bonds for non-financial service companies. 		Sample Sample Sample Sample Sample Sample Sample
Other Expenses/(Income)
OTHER EXPENSES/(INCOME)
OTHER EXPENSES/(INCOME) includes: miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general and administrative expenses, netted against recoveries, interest income, dividends received and miscellaneous income. 		Sample Sample Sample Sample Sample Sample Sample
Pretax Income
PROFIT BEFORE TAXES
PROFIT BEFORE TAXES (PBT) is a profitability measure that looks at a companys profits before the company has to pay income tax. This measure deducts all expenses from revenue including interest expenses and operating expenses, but it leaves out the payment of tax. 		Sample Sample Sample Sample Sample Sample Sample
Income Taxes
INCOME TAX
INCOME TAX is a tax paid on money made or profit realized from employment, business, or capital. 		Sample Sample Sample Sample Sample Sample Sample
Income After Taxes
INCOME AFTER TAXES
INCOME AFTER TAXES is the net profit earned by the company after deducting all expenses like interest, depreciation and tax. PAT can be fully retained by a company to be used in the business. Dividends, if declared, are paid to the share holders from this residue. 		Sample Sample Sample Sample Sample Sample Sample
Adjustments to Income
ADJUSTMENTS TO INCOME
ADJUSTMENTS TO INCOME are all tax code allowable increases/(deductions) to income that are not already accounted for. 		Sample Sample Sample Sample Sample Sample Sample
Nonrecurring Items
NONRECURRING
NONRECURRING is an income statement item that is infrequent in occurrence or unusual in nature. 		Sample Sample Sample Sample Sample Sample Sample
Net Income
NET INCOME
NET INCOME is the difference between a businesses total revenue and its total expenses. This caption and amount is usually found at the bottom of a companys Profit and Loss statement. Same as Net Profit. 		Sample Sample Sample Sample Sample Sample Sample
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Balance Sheet - Assets Qtr. End
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12/31/2025		 Yr. End
12/31/2024		 Yr. End
12/31/2023		 Yr. End
12/31/2022		 Yr. End
12/31/2021
Cash
CASH
CASH is money, in the form of notes and coins, which constitutes payment for goods at the time of purchase. 		Sample Sample Sample Sample Sample Sample Sample
Short-Term Investments
SHORT TERM INVESTMENTS
SHORT TERM INVESTMENTS are fixed income investments that mature in less than one year. 		Sample Sample Sample Sample Sample Sample Sample
Accounts Receivable
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE is a current asset representing money due for services performed or merchandise sold on credit. 		Sample Sample Sample Sample Sample Sample Sample
Inventory
INVENTORY
INVENTORY for companies: includes raw materials, items available for sale or in the process of being made ready for sale (work in process) for securities: it is securities bought and held by a broker or dealer for resale. A firm that has a sustainable competitive advantage has an inventory and net earnings are rising on a corresponding basis. Inventories that spike up/down are indicative of competitive industries prone to boom/bust. 		Sample Sample Sample Sample Sample Sample Sample
Other Current Assets
CURRENT ASSETS
CURRENT ASSETS are those assets of a company that are reasonably expected to be realized in cash, or sold, or consumed during the normal operating cycle of the business (usually one year). Such assets include cash, accounts receivable and money due usually within one year, short-term investments, US government bonds, inventories, and prepaid expenses. 		Sample Sample Sample Sample Sample Sample Sample
Total Current Assets
CURRENT ASSETS
CURRENT ASSETS are those assets of a company that are reasonably expected to be realized in cash, or sold, or consumed during the normal operating cycle of the business (usually one year). Such assets include cash, accounts receivable and money due usually within one year, short-term investments, US government bonds, inventories, and prepaid expenses. 		Sample Sample Sample Sample Sample Sample Sample
Net Property, Plant, Equip. Sample Sample Sample Sample Sample Sample Sample
Long-Term Investments
LONG-TERM INVESTMENTS
LONG-TERM INVESTMENTS represents the investments a company intends to hold for over a one year period. For example: real estate, cash, stocks and bonds.. 		Sample Sample Sample Sample Sample Sample Sample
Goodwill/Intangibles
GOODWILL / INTANGIBLES
GOODWILL / INTANGIBLES is the total value of all intangible assets, e.g. goodwill, patents, copyrights, etc. 		Sample Sample Sample Sample Sample Sample Sample
Other Long-Term Assets
OTHER LONG-TERM ASSETS
OTHER LONG-TERM ASSETS includes long-term assets not included into the investments, fixed, or intangible assets categories. Those other assets may be that part of prepaid expenses that will start expiring more than a year after the balance sheet date, or the cash surrender value of life insurance on company officers, etc. 		Sample Sample Sample Sample Sample Sample Sample
Total Assets
TOTAL ASSETS
TOTAL ASSETS is the total of all assets; both current and fixed. 		Sample Sample Sample Sample Sample Sample Sample
Balance Sheet - Liabilities Qtr. End
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12/31/2021
Accounts Payable
ACCOUNTS PAYABLE
ACCOUNTS PAYABLE (AP) are trade accounts of businesses representing obligations to pay for goods and service received. 		Sample Sample Sample Sample Sample Sample Sample
Short-Term Debt
SHORT TERM DEBT
SHORT TERM DEBT is any debt owed by a company that is due and payable within one year. The debt is often made up of short-term bank loans the company is liable for. 		Sample Sample Sample Sample Sample Sample Sample
Other Current Liab.
OTHER CURRENT LIABILITIES
OTHER CURRENT LIABILITIES includes any other current liabilities, including bank overdrafts and accrued expenses. 		Sample Sample Sample Sample Sample Sample Sample
Total Current Liab.
CURRENT LIABILITIES
CURRENT LIABILITIES are liabilities to be paid within one year of the balance sheet date. 		Sample Sample Sample Sample Sample Sample Sample
Long-Term Debt
LONG TERM DEBT
LONG TERM DEBT is all senior debt, including bonds, debentures, bank debt, mortgages, deferred portions of long term debt, and capital lease obligations. If a firm shows little to no long term debt over the years and/or their earning power could allow them to pay off their long term debt within 3-4 years, it is a good indicator of a sustainable competitive advantage. 		Sample Sample Sample Sample Sample Sample Sample
Other Long-Term Liab.
OTHER LONG-TERM LIABILITIES
OTHER LONG-TERM LIABILITIES are any other non-current liabilities, including subordinated debt, and liability reserves. 		Sample Sample Sample Sample Sample Sample Sample
Total Liabilites
TOTAL LIABILITIES
TOTAL LIABILITIES is all the obligations of the company, i.e. includes Total Current Liabilities, Long Term Debt, and any other miscellaneous liabilities the entity may have listed separately. 		Sample Sample Sample Sample Sample Sample Sample
Preferred Stock
PREFERRED STOCK
PREFERRED STOCK, usually, non-voting capital stock that pays dividends at a specified rate and has preference over common stock in the payment of dividends and the liquidation of assets. A firm with a distinct sustainable competitive advantage is one that does not have preferred stock. 		Sample Sample Sample Sample Sample Sample Sample
Common Stock Equity
SHAREHOLDERS EQUITY
SHAREHOLDERS EQUITY is total assets minus total liabilities. It is the same as EQUITY, NET WORTH and stockholders equity. 		Sample Sample Sample Sample Sample Sample Sample
Total Liabilities and Equity
TOTAL LIABILITIES AND EQUITY
TOTAL LIABILITIES AND EQUITY is all claims on the company's total assets, by outsiders (liabilities) and the company owners/shareholders (equity). 		Sample Sample Sample Sample Sample Sample Sample

N/A: Data unavailable in order to calculate ratio
Z: Data equals zero in ratio denominator