What is the common -sized financial statements?

The financial statement can be used to allow for easy analysis between companies or between time periods of a company.

Because in which every sectionn or item is expressed in percentage w.r.t  Sales....Thanks

It's usually prepared expressing information, balance sheet items -expressed as a percentage of total assets. _A common size includes a column that notes the percentage of the total assets or percentage of total liabilities and shareholders 'equity line items