Comparative is for tracking a company's own trends over years—I need to see if their sales and profits are growing steadily before approving a loan. Common size is to compare their cost structure to other businesses in the same sector, to spot if their material costs are suspiciously high. I use both together, because a clever applicant might show good growth but hide inefficiencies. Reminds me of checking every blister pack in a carton; the count might be right, but you still look for tears in the foil.
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