The standard Common Size Balance Sheet shows assets, liabilities, and owners equity as a percent of Total Assets. As such, it allows comparison of the relative mix of assets of differing sizes.  Regardless of size, the percentages are common and comparable.  This Enhanced Balance Sheet has the same ability, but it also provides a a convenient site for analysis of trends in any balance sheet account, or set of accounts, based upon the sales dynamics of the firm! For example, notice in the sample below, that inventory is expected to be growing strongly. Yet inventory, as a % of Sales, has actually been improving in recent times and is forecasted to remain constant in the forecast, as seen in the chart.  And the chart also indicates that inventory consume an ever larger portion of the firm's assets over time! With these facts now clearly in view, it is time to start planning for this impact. Should we negotiate better terms and a higher limit on the inventory credit line?  Could we use this chart to negotiate quicker deliveries, or perhaps get the vendor to carry more inventory for us?   And are we really sure inventory levels should require a larger percentage of our assets?  Perhaps it is time to look up industry standards and compare with firms of larger sizes.  After all, we all know that size matters!