A common size income statement can be described as an income statement that is presented as an unbroken series of numbers for a company. It usually describes the total income of a company over the period of time when the income statement was prepared. A common sized income statement is usually an annual statement in which every line item is presented as a per cent of the total amount of sales or revenue during that year.

There are two types of common-sized income statements and they are the annual and the semi-annual. An annual income statement summarizes the income of a company over a single year and this can be found at the very top of the statement and it covers the financial activities during the year ending on the day of the year.

Each line items in an annual statement provides information relating to the financial activities of the company during the year. The income from continuing operations is the income generated from activities that relate to the production, processing, storage and distribution of goods and services for the company. It includes all expenses incurred in producing goods and services, including the cost of raw materials and production, interest on the loans or credit lines, and insurance and tax payments.

In addition to the income produced from activities related to the production, processing, storage and distribution of goods and services the balance sheet also provides a summary of the cash flows from these activities. Cash flow income is the income generated by activities such as buying and selling of products and services, as well as the debt and equity financing activities associated with the activities. The balance sheet also provides information on the net income of a company for the year, the income tax paid and payable and the equity capital received and expended. All of this information relating to the income, cash flow and balance sheet are presented in a common sized income statement.

Semi-annual income statements are slightly different than the annual statement in that the information included in the yearly statement only becomes available at the end of the year when the financial reports are prepared for the annual report. The quarterly and monthly financial reports, however provide information about the financial activities of the company on a semi-annual basis as well as the information from the annual statement.

The semi-annual statement is designed for companies where the income statements have information on income from continuing and operating activities and the balance sheet has information on the cash flow and equity capital. and debt. These two types of information are available in the year end financial reports for the year of the statements and are usually reported as per cent shares outstanding.

The semi-annual statement also has a standard format and is often divided into two sections. The first section, the income statement, presents the summary of income and cash flow information relating to the income and cash flow of the company, including information relating to the organization’s ownership of property, liabilities, shareholders’ equity, income taxes paid and payable, and equity and debt and its equity capital and assets. This information may be presented on a line item basis, where each line indicates a share of equity (e.g., common stock), a single line item per property (e.g., manufacturing equipment) or a single line item per liabilities (e.g., machinery).

The second section of the semi-annual statement gives information relating to the balance sheet including the total debt and equity of the organization, the cash balances and its balance sheet positions, and the total assets and its current assets and current value. The next section of this section gives information relating to the cash balances of assets. and its liabilities.