Common-size analysis for fiscal year 2001: Given the information presented on Sheet 1, a) Complete these tables using common-size analysis; b) Summarize the highlights from common-size analysis for these companies and indicate possible red flags following the tables. question A is completed i think but if anyone can help me with question B
Income Statement - Common Size
	DuPont	Dow	PPG
Revenues	100.00%	100.00%	100.00%
COGS	67.65%	79.18%	62.88%
Gross Profit	32.35%	20.82%	37.12%
SG&A Expenses	18.25%	10.10%	21.59%
Net Income	17.55%	-1.38%	4.74%
Balance Sheet - Common Size
	DuPont	Dow	PPG
Cash & Market Securities	14.3%	0.6%	1.3%
Receivables, net	9.7%	14.4%	16.8%
Inventories	10.5%	12.5%	10.7%
Total Current Assets	36.7%	29.0%	32.0%
Fixed Assets, net	33.0%	38.2%	32.6%
Total Assets	100.0%	100.0%	100.0%
Total Current Liabilities	20.0%	22.9%	23.1%
Total Liabilities	64.2%	71.9%	63.6%
Total Equity	35.8%	28.1%	36.4%