A Common-size Income Statement shows every cost and profit item as a percentage of revenue, simply by dividing the individual line item by total revenue.

This is a free Excel template displaying a typical Common-size Income Statement. It illustrates how to convert an Income Statement into a Common-size Income Statement. You can use it in financial analysis to compare the relative results of two or more companies.

Other related topics you might be interested to explore are Financial Models and Financial Statements.       

This is an open-access Excel template in XLSX format that will be useful for anyone who wants to work as an accountant, financial analyst, or finance manager.

You can now download the Excel template for free.

The Common-size Income Statement is included in the Financial Reporting module of the CFA Level 1 Curriculum.