Ratio Analysis Common-Size Fluctuation Prompt List

Convert paired current and prior line-item amounts to common-size percentages and flag absolute percentage-point changes at a selected threshold.

Description

Common-size analysis compares each line's share of its period total.

Common-size analysis compares each line's share of its period total. Changes are percentage points rather than percentage growth.^[1]

The returned values include Changes in percentage points, Current common-size percentages, Flagged line indices, Prior common-size percentages. The How section below explains the calculation, input rules and interpretation.

When to use Ratio Analysis Common-Size Fluctuation Prompt List

Use Ratio Analysis Common-Size Fluctuation Prompt List when you need to evaluate the supplied records under the calculation and evidence rules below. Negative totals and contra values are allowed; shares can exceed0–100. No analytical explanation is provided.

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.

How to use Ratio Analysis Common-Size Fluctuation Prompt List and understand its results

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
Enter currentAmounts, priorAmounts, thresholdPercentagePoints using the field table and calculation rules, then run the tool.
Read changePercentagePoints, currentPercents, flaggedIndices, priorPercents. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
currentAmounts	Current-period line-item amounts.	list of number	Required
priorAmounts	Prior-period line-item amounts in the same order.	list of number	Required
thresholdPercentagePoints	Absolute common-size change threshold in percentage points.	number; minimum: 0	Required

Require aligned nonempty finite signed amounts, nonzero finite current/prior totals and nonnegative finite threshold. Return share lists, finite signed changes and zero-based indexes with abs(change)≥threshold.

share_i=100×amount_i/periodTotal; change=currentShare−priorShare

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
changePercentagePoints	Changes in percentage points	list of number
currentPercents	Current common-size percentages	list of number
flaggedIndices	Flagged line indices	list of number
priorPercents	Prior common-size percentages	list of number

json

{
  "input": {
    "currentAmounts": [
      600,
      300,
      100
    ],
    "priorAmounts": [
      500,
      350,
      150
    ],
    "thresholdPercentagePoints": 5
  },
  "output": {
    "changePercentagePoints": [
      10,
      -5,
      -5
    ],
    "currentPercents": [
      60,
      30,
      10
    ],
    "flaggedIndices": [
      0,
      1,
      2
    ],
    "priorPercents": [
      50,
      35,
      15
    ]
  }
}

Limitations and assumptions

Negative totals and contra values are allowed; shares can exceed0–100. No analytical explanation is provided.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Preliminary Analytics Percent Change Flagger: Preliminary analytics quantify change against the prior value. A negative prior baseline changes the sign convention. For a complementary task, use Disaggregated Analytics Margin Location Fluctuation Scanner: Disaggregated analytics can reveal movements obscured by totals. A signed baseline controls the direction of percent change.

References

Ratio Analysis Common-Size Fluctuation Prompt List — tool.io

Similar or alternative tools

Preliminary Analytics Percent Change Flagger
Preliminary analytics quantify change against the prior value. A negative prior baseline changes the sign convention.
Disaggregated Analytics Margin Location Fluctuation Scanner
Disaggregated analytics can reveal movements obscured by totals. A signed baseline controls the direction of percent change.