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.
Vera Bradley, Inc., https://www.verabradley.com/us/Home, SIC Code: 3199, LEATHER GOODS, NOT ELSEWHERE CLASSIFIED
View Financial Statements Report for Vera Bradley, Inc.