For comparative purposes, one will also find common-size income statements and balance sheets presented.  The beauty of these reports is that relative managerial performance can be compared between firms regardless of the actual magnitude of dollars involved.  And the actual dollar value columns can be hidden to produce a report that reveals the performance ratios only.  This allows sharing of data without revealing the absolute size of the firm.  Such an approach works very well within trade groups and associations that regularly meet to share insights and expertise.