Vertical Analysis Calculator

Perform vertical (common-size) analysis expressing financial statement items as percentages of a base figure.

Income Statement

Revenue

Cost of Goods Sold

Gross Profit

Operating Expenses

Operating Income

Interest Expense

Tax Expense

Net Income

Balance Sheet

Total Assets

Current Assets

Fixed Assets

Total Liabilities

Equity

Income Statement - Vertical Analysis

Item	Amount	% of Revenue
Revenue (Base)	$1,000,000	100.0%
Cost of Goods Sold	$600,000	60.0%
Gross Profit	$400,000	40.0%
Operating Expenses	$200,000	20.0%
Operating Income	$200,000	20.0%
Interest Expense	$20,000	2.0%
Tax Expense	$45,000	4.5%
Net Income	$135,000	13.5%

Balance Sheet - Vertical Analysis

Item	Amount	% of Total Assets
Total Assets (Base)	$800,000	100.0%
Current Assets	$300,000	37.5%
Fixed Assets	$500,000	62.5%
Total Liabilities	$400,000	50.0%
Equity	$400,000	50.0%

Vertical Analysis expresses each line item as a percentage of a base figure. For income statements, the base is typically revenue. For balance sheets, total assets is the base. This allows for easy comparison across companies of different sizes.