Using the IBM income statement data on page 78 in the annual report, create a common size income statement 2019 2017 and 2016. How to do a common income statement? Also along with evaluate IBM by discussing the numbers in your common size income statement and balance sheet ratios. How to do a balance sheet ratios?

i have a template but could not copy and paste or upload. it included revenue services, cost total revenue etc...

Period Ending:

2019

31/12

2018

31/12

2017

31/12

2016

31/12

Total Revenue

77147

79591

79139

79919

Revenue	77147	79591	79139	79919
Other Revenue, Total	-	-	-	-

Cost of Revenue, Total

40659

42655

42196

41624

Gross Profit

36488

36936

36943

38295

Total Operating Expenses

66981

68249

67739

67589

Selling/General/Admin. Expenses, Total	19501	18217	19120	19640
Research & Development	5989	5379	5590	5751
Depreciation / Amortization	762	435	496	503
Interest Expense (Income) - Net Operating	485	481	380	577
Unusual Expense (Income)	555	598	199	1038
Other Operating Expenses, Total	-970	484	-242	-1544

Operating Income

10166

11342

11400

12330

Interest Income (Expense), Net Non-Operating

-

-

-

-

Gain (Loss) on Sale of Assets

-

-

-

-

Other, Net

-

-

-

-

Net Income Before Taxes

10166

11342

11400

12330

Provision for Income Taxes

585

582

167

449

Net Income After Taxes

9581

10760

11233

11881

Minority Interest

-

-

-

-

Equity In Affiliates

-

-

-

-

U.S GAAP Adjustment

-

-

-

-

Net Income Before Extraordinary Items

9581

10760

11233

11881

Total Extraordinary Items

-150

-2032

-5480

-9

Net Income

9431

8728

5753

11872

Total Adjustments to Net Income

-

-

-

-

Income Available to Common Excluding Extraordinary Items

9581

10760

11233

11881

Dilution Adjustment

-

-

-

-

Diluted Net Income

9431

8728

5753

11872

Diluted Weighted Average Shares

892.81

916.32

937.39

958.71

Diluted EPS Excluding Extraordinary Items

10.73

11.74

11.98

12.39

DPS - Common Stock Primary Issue

6.43

6.21

5.9

5.5

Diluted Normalized EPS

13.7

13.49

11.43

12.71

Common Income Statement Template

	Last Year	2 Years Ago	3 Years Ago
Revenue (services)
Cost (services)
Gross profit (services)
Revenue (sales)
Cost (sales)
Gross profit (sales)
Revenue (financing)
Cost (financing)
Gross profit (financing)
Total revenue
Total cost
Gross profit (total)
Less expenses
Selling, general and administrative
Research, development, engineering
Intellectual property and custom development income
Other (income) and expense
Interest expense
Total expenses and other (income)
Income before taxes
Provision for income taxes
Net income