Common size makes everything a percentage of sales, like seeing how much of each rupee goes where. Comparative puts two years side-by-side, so you can spot if a cost is swelling. Use common size to compare companies of different sizes; use comparative to chase a trend in one company's story.
I learned this studying annual reports of tea companies, but in our market, the story is often hidden. A balance sheet can look steady, but no percentage tells you about the year the factory manager's cousin took over supply.
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