COMMON SIZE

A company financial statement that displays all items as percentages of a

common base figure. This type of financial statement allows for easy
analysis between companies or between time periods of a company.
The values on the common size statement are expressed as percentages of a
statement component such as revenue. While most firms don't report their
statements in common size, it is beneficial to compute if you want to analyze
two or more companies of differing size against each other.
Formatting financial statements in this way reduces the bias that can occur
when analyzing companies of differing sizes. It also allows for the analysis of
a company over various time periods, revealing, for example, what
percentage of sales is cost of goods sold and how that value has changed
over time.

In our analysis Base figure was
REVENUE in Income Statement &
TOTAL ASSETS in Balance Sheet