Comparative statements show absolute changes year-on-year, while common size converts everything to percentages of a base figure, like sales. Use comparative to track growth in rupees, use common size to understand the structure of expenses. Honestly, I use common size more for my own analysis because, like waiting for a government post, percentages feel more constant when everything else is changing. My old CA study group notes from the internet café are filled with common size margins in the margins.
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