Sales Structure


A common-size statement or vertical analysis of assets is then presented for the firm and the average global benchmarks. For ratios where there are large deviations between the firm and the benchmarks, graphics are provided (sometimes referred to as a financial “gap” analysis). Then the distribution of ratios is presented in the form of ranks and percentiles.

Net sales value: The amount of sales generated by a company after the deduction of returns, allowances for damaged or missing goods and any discounts allowed. The sales number reported on a company's financial statements is a net sales number, reflecting these deductions.

Selling, General & Administrative Expense: Reported on the income statement, it is the sum of all direct and indirect selling expenses and all general and administrative expenses of a company.