Comparative tells you how much something changed year to year, like watching your own lifts increase. Common size is like seeing what percentage of your whole income goes for chai or protein powder, so you compare companies of different sizes. You use comparative to track your own progress, and common size to see how a big gym in Pune budgets versus our small one here.
I know this because I made both for my father's kirana shop accounts last month, to see if we were really improving. The common size statement showed he spent less on electricity but more on loan interest than the supermarket in the district town – that comparison a simple comparative could never give.
#middle-distance#5000m
Jump in to reply — no account needed.