How to explainCommon size：CFS？

Common size in financial statements is a technique used to analyze and compare financial statements by expressing each line item as a percentage of a common base item. In the case of the cash flow statement (CFS), common size analysis involves expressing each cash flow category as a percentage of the total cash flows from operating activities. This allows investors and analysts to easily identify trends and changes in a company's cash flow over time and compare it to industry benchmarks. Common size analysis can also help identify areas where a company may be over or underperforming relative to its peers.