can you pls comment about common size analyis for this ratios

B 60 Common Size Balance Sheet 61 ASSETS 2019 2020 3% 2% 7% 11% 2% 25% 29% 6% 62 63 Cash 64 Account Receivables 65 Note Receivables 66 Merchandise Inventory 67 Prepaid Insurance Expense 68 TOTAL CURRENT ASSETS 69 Land 70 Land Improvements 71 Building 72 Furniture and Fixture 73 Accumulated Depreciation 74 Rights 75 Accumulated Amortization 76 TOTAL NON-CURRENT ASSETS 77 78 TOTAL ASSETS 79 80 LIABILITIES&EQUITY 81 82 Account Payables 83 Note Payables 84 Unearned Rent Revenue 85 TOTAL CURRENT LIABILITIES 86 Bank Credits 87 Note Payables 88 TOTAL NON-CURRENT LIABILITIES 89 90 Common Stock 91 Additional Paid in Capital 92 Retained Earnings 93 Treasury Stock 94 TOTAL EQUITY 95 96 TOTAL LIABILITIES & EQUITY 97 3% 3% 7% 12% 2% 27% 25% 9% 21% 10% -4% 26% - 13% 73% 0% 100% 19% 9% -3% 22% -7% 75% 0% 100% 4% 5% 8% 9% 3% 17% 21% 6% 28% 0% 26% 31% 6% -7% 56% 0% 100% 2% 15% 23% 996 32% 0% 26% 28% 6% -7% 52% 0% 100% 2020 Common size income Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L Other Income(losses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 2019 1 -1% -3% 97% 0% -65% 32% 1% -17% 16% -2% -6% 8% 1 - 1% -2% 97% 0% -64% 32% 1% -18% 15% -2% -5% 8%