# Common Size Income Statement Calculator

### What does it do?

A common size income statement is one that has an additional column showing each monetary amount as a percentage of the revenue (sales) of the business.

The common size income statement calculator allows for two income statements to be entered so that comparisons can be made. The use of the common size income statement as a comparison tool is discussed more fully in our common size income statement tutorial.

### Formula

This common size income statement calculator works out the percentage each line item of the income statement is of total revenue. The calculation for each line item is given by:

`Line item % = Line item value / Total revenue value x 100%`

For example, if the income statement has total revenue of 108,249, and shows operating expenses of 8,701, then operating expenses are 8,701/108,249 = 8.0% of total revenue

.

### Instructions

The Excel common size income statement calculator, available for download below, is used to produce the common size income statement by entering details from the income statement of the business. The calculator is used as follows:

##### Step 1

Enter the titles of the two income statements, this might be for the same business for different accounting periods, or for different businesses requiring comparison.

##### Step 2

Enter the income statement information for each business. This information might be from management information, published regulatory documents, or from industry standards for comparison.

##### Step 3

The common size income statement calculator totals the income statement information and then works out the percentage each line item is in relation to the total revenue of the business.

The common size income statement calculator is one of many financial calculators used in bookkeeping and accounting, discover another at the links below.

Notes and major health warnings
Users use this common size income statement calculator at their own risk. We make no warranty or representation as to its accuracy and we are covered by the terms of our legal disclaimer, which you are deemed to have read. This is an example of an accounting tool that you might use when considering how to produce a common sized income statement. It is purely illustrative. This is not intended to reflect general standards or targets for any particular business, company or sector. If you do spot a mistake in this common size income statement excel calculator, please let us know and we will try to fix it.
Common Size Income Statement Calculator November 6th, 2016

## Related pages

cash flow statement basicsexcel pmt function formulaassets minus liabilities equals equitydefine deferred revenuethe account type and normal balance of unearned revenue isdiscount formula excelplant assets examplesdefinition of trade payableschart of accounts for non profit organizationspurchase order format xlshow to calculate the markupadjusting journal entrydouble declining balance formulaaccounting amortization schedulegross profit lifoexplain double entry bookkeepingformula for npv in excelthe normal balance of the accumulated depreciation account is debitmonthly ledger templatecorrecting journal entriesbalance sheet ratio analysis examplejournal accounting entries examplespercent markup calculatorsalvage value residual valuereceivables days formulaexcel fv functionallowance for doubtful accounts is a contra asset accountunearned interest income journal entryannual leave accrual accountingfifo method formulasale of asset accountingstock turnover periodbasic bookkeeping testcash disbursement formatwhat are depreciation expenseshow do i calculate npv in excelhow to calculate variable costingsublease accounting journal entriesdebtor collection period ratiogearing ratio interpretationdouble declining balance depreciation calculationdepreciation schedule excelformula of stock turnover ratioledger accounts examplevariable overhead formulahow to find interest rate compounded continuouslyentry for bad debtscalculating allowance for doubtful accountssample of cash disbursement journalwhat type of account is unearned revenuefinding ending inventorydouble entry bookkeeping books free downloadfinding the interest rate of an annuitycontra asset examplesphysical inventory count sheetpv of a lump sumannuity in perpetuityannuity cash flow formulaadjusting entry for accrued interestunearned revenue asset or liabilitydeclared cash dividendcalculate asset turnoverdouble entry bookkeeping exercisesprojected income statement template excelfuture value of an annuity due formuladupont ratio analysis exampleaccounting income summaryexamples of deferred tax liabilities and assetsamortizing bond discountjoint venture accounting equity methodformula for payback period in excelhow to calculate variable expenseannuities present valuebook keeping spreadsheetpresent value interest factor annuity tableprepayment balance sheetperpetuities calculatorthe journal entries for a bank reconciliationpetty cash countnetbook value formulaexample of annuity due problems