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.
Sunopta Inc (USA), https://www.sunopta.com/, SIC Code: 119,
View Financial Statements Report for Sunopta Inc (USA)