COMMON SIZE STATEMENT


Meaning of COMMON SIZE STATEMENT in English

A statement in which all items are expressed as a percentage of a base figure, useful for purposes of analyzing trends and the changing relationship between financial statement items. For example, all items in each year's income statement could be presented as a percentage of net sales.

Campbell R. Harvey. Hypertextual finance English glossary.      Английский словарь гипертекстовых финансов.