Common Size Income Statement Excel Template

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Let us take the example of Walmart Inc.’s annual report for the year 2018 to illustrate the computation of common size inco
Also, comment on the trend witnessed in some of the major cost components during the last three years.

Income Statement (in millions) Common Size Income Statement

Particulars
2018 2017 2016 2018 2017
Total Revenue $500,343 $485,873 $482,130 100.0% 100.0%
Cost of Sales $373,396 $361,256 $360,984 74.6% 74.4%
Operating, SG&A Expenses $106,510 $101,853 $97,041 21.3% 21.0%
Operating Income $20,437 $22,764 $24,105 4.1% 4.7%
Net Interest Expense $2,178 $2,267 $2,467 0.4% 0.5%
Loss on Extinguishment of
Debt $3,136 $0 $0 0.6% 0.0%

Provision for Income Taxes $4,600 $6,204 $6,558 0.9% 1.3%

Net Income $10,523 $14,293 $15,080 2.1% 2.9%
tation of common size income statement.

ncome Statement
2016
100.0%
74.9%
20.1%

5.0%
0.5%
0.0%

1.4%

3.1%
Let us take the example of Samsung’s annual report for the year 2018 to illustrate the computation of common size income

Income Statement (in millions) Common Size Income Statement

Particulars
2018 2017 2018 2017
Revenue $221,568 $217,755 100.0% 100.0%
Cost of Sales $120,336 $117,515 54.3% 54.0%
Gross Profit $101,232 $100,240 45.7% 46.0%
SG&A Expenses $47,709 $51,481 21.5% 23.6%
Operating Income $53,523 $48,759 24.2% 22.4%
Other Non-Operating $1,038 $1,290
Expense
0.5% 0.6%
Financial Expense $7,825 $8,161 3.5% 3.7%
Financial Income $9,089 $8,851 4.1% 4.1%
Other Non-Operating $1,350 $2,736
Income
0.6% 1.3%
Share of Profit From $491 $183
JVs
0.2% 0.1%
Income Tax Expense $15,284 $12,733 6.9% 5.8%
Net Income $40,306 $38,345 18.2% 17.6%
on of common size income statement.