Business and Freelancing

Common-Size Statement Calculator

Enter the base amount and your line items for two periods to see every line as a percent of the base and how those shares moved.

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Calculator report

https://sumpanda.com/common-size-statement-calculator/ ·

Your numbers

Result

Revenue change

15%

$800,000.00 to $920,000.00. Each line is shown as a percent of revenue for its own period.

Revenue, earlier period: $800,000.00
Revenue, later period: $920,000.00
Lines listed add up to (earlier): $800,000.00, 100%
Lines listed add up to (later): $920,000.00, 100%

Common-size view

Line	Earlier	% of base	Later	% of base	Change	Share shift (points)
Cost of goods sold	$480,000.00	60%	$532,000.00	57.83%	10.83%	down 2.17
Wages	$150,000.00	18.75%	$170,000.00	18.48%	13.33%	down 0.27
Rent and utilities	$60,000.00	7.5%	$62,000.00	6.74%	3.33%	down 0.76
Marketing	$40,000.00	5%	$55,000.00	5.98%	37.5%	up 0.98
Net income	$70,000.00	8.75%	$101,000.00	10.98%	44.29%	up 2.23

How this was calculated

Share of revenue = line amount / revenue for the same period x 100.
Change = (later amount - earlier amount) / the size of the earlier amount x 100. It is n/a when the earlier amount is 0.
Share shift is the later share minus the earlier share, in percentage points. It shows a line growing or shrinking relative to the base.
The two "lines listed add up to" figures help you check that the lines you entered cover the section you meant. A full set of expense lines plus net income should reach 100%.

Common-size analysis compares proportions, so it works across periods and across companies of different size. It does not judge whether a share is good or bad.

Next step

Profit Margin CalculatorWork out gross and net margins from the same statement lines.
Working Capital CalculatorLook at the balance sheet side with current assets and liabilities.
DuPont ROE Analysis CalculatorExplain return on equity with the same statement figures.

How to use the common-size statement calculator

Name the base line and enter its amount for the earlier and later period: revenue for an income statement or total assets for a balance sheet.
Add one row for each line item with its amount in both periods. Use a negative number for a credit or a loss.
Read the headline change in the base, then the table, which shows each line as a percent of its own period's base.
Check the "lines listed add up to" figures to confirm you included every line in the section.

Formula

share of base = line amount / base amount for the same period x 100

change = (later amount - earlier amount) / |earlier amount| x 100

share shift = later share - earlier share, in percentage points

The change is shown as n/a when the earlier amount is zero. The base cannot be zero, because every line is divided by it.

An income statement for two years

Revenue rose from $800,000 to $920,000, a 15% increase. Cost of goods sold went from $480,000 to $532,000, which is 60.00% of revenue in the earlier year and 57.83% in the later year, a shift of 2.17 points.

Net income grew from $70,000 to $101,000, so its share of revenue rose from 8.75% to 10.98% and the amount grew 44.29%. Marketing grew 37.5% in dollars and rose from 5.00% to 5.98% of revenue. The five lines together add up to 100% of revenue in both years, so nothing was left out.

Why percentages help

Dollar amounts grow with the size of a business, which makes year-to-year comparisons hard to read. Turning each line into a share of revenue or assets removes the effect of size. You can compare two years, two companies or a company against an industry figure and see where the proportions differ.

Using the result

A line that grows faster than the base takes a larger share and squeezes the rest. A line that grows more slowly gives room to other lines. The page does not say whether a share is good or bad, because that depends on the business. For ratios built on the same statements, see the Debt to Equity Ratio Calculator and the Working Capital Calculator.

Assumptions and limits

The base and the lines come from the same statement and the same period. Mixing sources gives meaningless shares.
Percentages are rounded to two decimals for display only.
Share shifts are in percentage points, not percent.
No judgment is made about whether a share is healthy.

Formulas reviewed October 10, 2026. See the calculation methodology for how SumPanda rounds, tests and sources its formulas.

Frequently asked questions

What is a common-size statement?

It is a financial statement with every line written as a percent of one base line. For an income statement the base is usually revenue, and for a balance sheet it is usually total assets.

Why do my lines not add up to 100%?

Only the lines you enter are counted. If you left out a section, the total will be lower. A full set of expenses plus net income should reach 100% of revenue.

How is a change different from a share shift?

The change compares dollar amounts between periods as a percent of the earlier amount. The share shift compares the line's share of the base between periods, in percentage points.

Can I use negative amounts?

Yes. A negative line shows a negative share of the base. The change is measured against the size of the earlier amount, so its direction is still readable.