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Abstract
As we all know that comparative statement is a tool used to compare the financial statement with prior ones and enables to identify new trends, track the progress of the company to correlate with their rival’s performance. By using these comparative statements we can distinguish various financial elements and observe the expenditures on pursuing revenues periodically, varying movement of cash and balance sheet. On the other hand, a common size financial statement is used to provide items as percentage of common base figure. This enables smooth analysis between companies of different sizes and sectors or different time periods within the same company. Basically, Common size statement helps us determine the profit and loss of a company from time to time. Common size financial statement constitutes the income statement, balance sheet and cash flow statement. In our study we are going to compare the financial statement of the leading automobile company- Volkswagen Group. This analysis will enable us to find the cause for the comparative and common-size analysis for the Volkswagen Group