Lakhasly

Online English Summarizer tool, free and accurate!

Summarize result (50%)

Common-size analysis is the restatement of financial statement items using a common
denominator or reference item that allows us to identify trends and major differences.The analyst can then compare these proportions across time and across the company's
industry:
 Comparing the same company in different years allows us to focus on changes in the
composition of accounts or expenses over time. Comparison with competitors' vertical common-size statements for the same year allows us
to examine differences in the makeup of accounts for similar companies. For the balance sheet, the benchmark is total assets.


Original text

Common-size analysis is the restatement of financial statement items using a common
denominator or reference item that allows us to identify trends and major differences.
There are two types of common-size analysis. The most common is vertical common-size
analysis, in which we compare the accounts in a given period to a benchmark item in that
same year:
 For the income statement, the benchmark is revenues. For a given period, each item in the
income statement is restated as a percentage of revenues.
 For the balance sheet, the benchmark is total assets. For a given point in time, each item in
the balance sheet is restated as a percentage of total assets.
The analyst can then compare these proportions across time and across the company’s
industry:
 Comparing the same company in different years allows us to focus on changes in the
composition of accounts or expenses over time.
 Comparison with competitors’ vertical common-size statements for the same year allows us
to examine differences in the makeup of accounts for similar companies.
 Comparison of the company’s vertical common-size statements with competitors’
common-size statements over time allows the analyst to compare shifts in accounts over
time


Summarize English and Arabic text online

Summarize text automatically

Summarize English and Arabic text using the statistical algorithm and sorting sentences based on its importance

Download Summary

You can download the summary result with one of any available formats such as PDF,DOCX and TXT

Permanent URL

ٌYou can share the summary link easily, we keep the summary on the website for future reference,except for private summaries.

Other Features

We are working on adding new features to make summarization more easy and accurate


Latest summaries

In the possible...

In the possible mechanism behind their cytotoxic effect, J-AgNPs treated cells were detected using T...

1015 / 10000 58...

1015 / 10000 587Human PSCs have unique capabilities allowing them to develop into various human body...

ّا سيأتي«. مم ...

ّا سيأتي«. مم ِّ ّكين على طرف َّ َت من ربطة الس ّ قال الشيخ بعد أن تثب المجداف: َّ - ِّ كين، كان ...

قالت المَرْأَةُ...

قالت المَرْأَةُ وَكَيْفَ كَانَ ذَلِكَ ؟ یان قَالَ الرَّجُلُ : زَعَمُوا أَنَّهُ خَرَجَ ذَاتَ يَوْمٍ ...

مادة ( 15 ) ال...

مادة ( 15 ) الجنسـية ينظمها القانـون ، ولا يجوز إسقاطها أو سحبها إلا في حدود القانون . مادة ( 16 )...

اكتسبت «سنغافور...

اكتسبت «سنغافورة» تقديرًا لجهودها في مجال التكنولوجيا والحوكمة والتواصل الدولي والبيئة، وقد صنفتها س...

المعروف عن الري...

المعروف عن الرياضيات انه علم قائم على العقل البشري، فالرياضيون مبدعون، مادتهم العقل ونتاجهم مجموعه م...

In theory, any ...

In theory, any kind of organism could take over the Earth just by reproducing. For instance, imagine...

I have shown so...

I have shown some of the materials required for the food truck so that I will import these devices t...

كار النكبة وعمل...

كار النكبة وعملية السلام بينما أخضع الفلسطينيون الذين أخفقت إسرائيل في طردهم من البلد لنظام الحكم ال...

في عام 1863 ، أ...

في عام 1863 ، أي قبل أكثر من قرن من إرسال دينزمور تقريره آنف الذكر، رصد المبعوث البريطاني المقدم لوي...

اللمس والحركة ه...

اللمس والحركة هما أفضل الطرق للمتعلمين اللمسيين للتعلم. غالبا ما يشاركون في المظاهرات أو الكتابة أو ...