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Finance Dictionary and Glossary of Investment Terms
Common-size statement
Definition 1.
A statement in which all items are expressed as a percentage of a base figure, useful for purposes of analyzing trends and changing relationship among financial statement items. For example, all items in each year's income statement could be presented as a percentage of net sales.
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Definition 2.
A financial statement displaying all items as a percentage of a common base figure. Such a statement may be useful for noting changes in the relative size of the various elements.
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