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.
Teekay Tankers Ltd, https://www.teekay.com/investors/teekay-tankers-ltd/financia, SIC Code: 4412, DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT
View Financial Statements Report for Teekay Tankers Ltd