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Industry Figures
Statistical data or benchmarks pertaining to a specific industry, used for comparison or analysis.
Common-Sized Financial Statement
A financial statement that presents all line items as a percentage of a common base figure, facilitating comparison with other companies or time periods.
Key Item
An essential or significant product, account, or piece of information that holds particular importance within a specific context.
Common-Sized Income Statement
An income statement in which each line item is expressed as a percentage of sales revenue, facilitating comparison across periods and with other companies.
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