Common Size Analysis Common learned that total sales). size analysis expresses financial statement items as a percent of a single amount. You income statement items are usually expressed as a percentage of revenue (net or Perfo rm common size analysis in relation to revenue for the following selected income statement items. Please note, not all income statement items may be included. Remember, express all financial relationships with at least one decimal place Previous Year Income Statement Item Revenue Cost of Goods Sold or Cost of Sales Gross Proft Operating Expenses Interest Expense Current Year 100.0% 100.0% Research and Development Expense Income Tax Expense (Provision for income tax) ncome from Continuing Operations et Income