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To grasp the cumulative increase and fall in numbers, These are expressed as percentages to any frequent base. If you are producing the profits statements, you presume the income figures being a hundred%. Another figures are then expressed as its share. Inside a balance sheet Furthermore, whole assets are taken as a hundred% and various figures calculated as its share. An announcement like this is referred to as a typical Dimensions Assertion and Evaluation herein is termed as Widespread Size Financial Statement Examination (Vertical Examination).
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