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.
United Rentals, Inc., https://www.unitedrentals.com/, SIC Code: 7359, EQUIPMENT RENTAL AND LEASING, NOT ELSEWHERE CLASSIFIED
View Financial Statements Report for United Rentals, Inc.