Analyze the differences and similarities of the company?s using the common-size statements of two companies

requirement: i willprepare a 5 min presentaion .please help me.

THE HOME DEPOT INC (HD) CashFlowFlag INCOME STATEMENT Fiscal year ends in January. USD in millions except per sha Jan-15 Revenue 83176 Cost of revenue 54222 Gross profit 28954 Operating expenses Sales, General and administrative 16834 Other operating expenses 1651 Total operating expenses 18485 Operating income 10469 Interest Expense 830 Other income (expense) 337 Income before income taxes 9976 Provision for income taxes 3631 Net income from continuing operations 6345 Net income 6345 Net income available to common shareholders 6345 Jan-16 88519 58254 30265 16801 1690 18491 11774 919 166 11021 4012 7009 7009 7009 common-sized income statement Revenue Cost of revenue Gross profit Operating expenses Sales, General and administrative Other operating expenses Total operating expenses Operating income Interest Expense Other income (expense) Income before income taxes Provision for income taxes Net income from continuing operations Net income Net income available to common shareholders Jan-15 Jan-16 100.00% 65.19% 34.81% 100.00% 65.81% 34.19% 20.24% 1.98% 22.22% 12.59% 1.00% 0.41% 11.99% 4.37% 7.63% 7.63% 7.63% 18.98% 1.91% 20.89% 13.30% 1.04% 0.19% 12.45% 4.53% 7.92% 7.92% 7.92% LOWE'S COMPANIES INC (LOW) CashFlowFlag INCOME STATEMENT Fiscal year ends in January. USD in millions except per share d Jan-15 Revenue 56223 Cost of revenue 36665 Gross profit 19558 Operating expenses Sales, General and administrative 13281 Other operating expenses 1485 Total operating expenses 14766 Operating income 4792 Interest Expense 523 Other income (expense) 7 Income before income taxes 4276 Provision for income taxes 1578 Net income from continuing operations 2698 Net income 2698 Preferred dividend 16 Net income available to common shareholders 2682 Jan-15 Revenue Cost of revenue Gross profit Operating expenses Sales, General and administrative Other operating expenses Total operating expenses Operating income Interest Expense Other income (expense) Income before income taxes Provision for income taxes Net income from continuing operations Net income Preferred dividend Net income available to common shareholders 1 65.21% 34.79% 23.62% 2.64% 26.26% 8.52% 0.93% 0.01% 7.61% 2.81% 4.80% 4.80% 0.03% 4.77% Jan-16 59074 38504 20570 14115 1484 15599 4971 557 5 4419 1873 2546 2546 12 2534 Jan-16 1 65.18% 34.82% 23.89% 2.51% 26.41% 8.41% 0.94% 0.01% 7.48% 3.17% 4.31% 4.31% 0.02% 4.29% THE HOME DEPOT INC (HD) CashFlowFlag BALANCE SHEET Fiscal year ends in January. USD in millions except per share data. Assets Current assets Cash Cash and cash equivalents Total cash Receivables Inventories Other current assets Total current assets Non-current assets Property, plant and equipment Land Fixtures and equipment Other properties Property and equipment, at cost Accumulated Depreciation Property, plant and equipment, net Goodwill Other long-term assets Total non-current assets Total assets Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt Accounts payable Taxes payable Accrued liabilities Deferred revenues Total current liabilities Non-current liabilities Long-term debt Deferred taxes liabilities Other long-term liabilities Total non-current liabilities Total liabilities Stockholders' equity Common stock Additional paid-in capital Retained earnings Treasury stock Accumulated other comprehensive income Total stockholders' equity Total liabilities and stockholders' equity Assets Current assets Cash Cash and cash equivalents Total cash Receivables Inventories Other current assets Total current assets Non-current assets Property, plant and equipment Land Fixtures and equipment Other properties Property and equipment, at cost Accumulated Depreciation Property, plant and equipment, net Goodwill Other long-term assets Total non-current assets Total assets Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt Accounts payable Taxes payable Accrued liabilities Deferred revenues Total current liabilities Non-current liabilities Long-term debt Deferred taxes liabilities Other long-term liabilities Total non-current liabilities Total liabilities Stockholders' equity Common stock Additional paid-in capital Retained earnings Treasury stock Accumulated other comprehensive income Total stockholders' equity Total liabilities and stockholders' equity Jan-15 Jan-16 1723 1723 1484 11079 1016 15302 2216 2216 1890 11809 1078 16993 8243 9602 20668 38513 -15793 22720 1353 571 24644 39946 8149 10279 20838 39266 -17075 22191 2102 1263 25556 42549 328 5807 469 3197 1468 11269 427 6565 510 3458 1566 12526 16869 642 1844 19355 30624 20888 854 1965 23707 36233 88 8885 26995 -26194 -452 88 9347 30973 -33194 -898 9322 39946 6316 42549 Jan-15 Common-sized balance sheet Jan-16 4.31% 4.31% 3.72% 27.73% 2.54% 38.31% 0.00% 0.00% 20.64% 24.04% 51.74% 96.41% -39.54% 56.88% 3.39% 1.43% 61.69% 100.00% 0.00% 0.00% 0.00% 0.82% 14.54% 1.17% 8.00% 3.67% 28.21% 0.00% 42.23% 1.61% 4.62% 48.45% 76.66% 5.21% 5.21% 4.44% 27.75% 2.53% 39.94% 0.00% 0.00% 19.15% 24.16% 48.97% 92.28% -40.13% 52.15% 4.94% 2.97% 60.06% 100.00% 0.00% 0.00% 0.00% 1.00% 15.43% 1.20% 8.13% 3.68% 29.44% 0.00% 49.09% 2.01% 4.62% 55.72% 85.16% 0.00% 0.22% 22.24% 67.58% -65.57% -1.13% 23.34% 100.00% 0.00% 0.21% 21.97% 72.79% -78.01% -2.11% 14.84% 100.00% LOWE'S COMPANIES INC (LOW) CashFlowFlag BALANCE SHEET Fiscal year ends in January. USD in millions except per share data. Assets Current assets Cash Cash and cash equivalents Short-term investments Total cash Inventories Deferred income taxes Other current assets Total current assets Non-current assets Property, plant and equipment Land Fixtures and equipment Other properties Property and equipment, at cost Accumulated Depreciation Property, plant and equipment, net Equity and other investments Deferred income taxes Other long-term assets Total non-current assets Total assets Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt Accounts payable Taxes payable Accrued liabilities Deferred revenues Other current liabilities Total current liabilities Non-current liabilities Long-term debt Deferred taxes liabilities Deferred revenues Other long-term liabilities Total non-current liabilities Total liabilities Stockholders' equity Common stock Additional paid-in capital Retained earnings Accumulated other comprehensive income Total stockholders' equity Total liabilities and stockholders' equity alance sheet LOWE'S COMPANIES INC (LOW) CashFlowFlag BALANCE SHEET Fiscal year ends in January. USD in millions except per share data. Assets Current assets Cash Cash and cash equivalents Short-term investments Total cash Inventories Deferred income taxes Other current assets Total current assets Non-current assets Property, plant and equipment Land Fixtures and equipment Other properties Property and equipment, at cost Accumulated Depreciation Property, plant and equipment, net Equity and other investments Deferred income taxes Other long-term assets Total non-current assets Total assets Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt Accounts payable Taxes payable Accrued liabilities Deferred revenues Other current liabilities Total current liabilities Non-current liabilities Long-term debt Deferred taxes liabilities Deferred revenues Other long-term liabilities Total non-current liabilities Total liabilities Stockholders' equity Common stock Additional paid-in capital Retained earnings Accumulated other comprehensive income Total stockholders' equity Total liabilities and stockholders' equity Jan-15 Jan-16 466 125 591 8911 230 348 10080 405 307 712 9458 7040 10426 17977 35443 -15409 20034 354 391 10561 1359 21747 31827 7086 10863 17964 35913 -16336 19577 222 241 665 20705 31266 552 5124 255 938 979 1500 9348 1104 5633 251 999 1078 1427 10492 10815 97 730 869 12511 21859 11545 480 455 729 846 13120 23612 9591 -103 9968 31827 7593 -394 7654 31266 Jan-15 Jan-16 1.46% 0.39% 1.86% 28.00% 0.72% 1.09% 31.67% 0.00% 0.00% 22.12% 32.76% 56.48% 111.36% -48.41% 62.95% 1.11% 0.00% 4.27% 68.33% 100.00% 0.00% 0.00% 0.00% 1.73% 16.10% 0.80% 2.95% 3.08% 4.71% 29.37% 0.00% 33.98% 1.30% 0.98% 2.28% 30.25% 0.00% 1.25% 33.78% 0.00% 0.00% 22.66% 34.74% 57.46% 114.86% -52.25% 62.61% 0.71% 0.77% 2.13% 66.22% 100.00% 0.00% 0.00% 0.00% 3.53% 18.02% 0.80% 3.20% 3.45% 4.56% 33.56% 0.00% 36.93% 0.30% 2.29% 2.73% 39.31% 68.68% 0.00% 1.51% 0.00% 30.13% -0.32% 31.32% 100.00% 0.00% 2.33% 2.71% 41.96% 75.52% 0.00% 1.46% 0.00% 24.29% -1.26% 24.48% 100.00% Common-sized balance sheet Jan-15 HD Cash and cash equivalents 4.31% Inventories 27.73% Total current assets 38.31% Total non-current assets 61.69% Total assets 100.00% Total current liabilities 28.21% Total non-current liabilities 48.45% Total liabilities 76.66% Total stockholders' equity 23.34% Jan-16 LOW 5.21% Cash and cash equivalents 27.75% Inventories 39.94% Total current assets 60.06% Total non-current assets 100.00% Total assets 29.44% Total current liabilities 55.72% Total non-current liabilities 85.16% Total liabilities 14.84% Total stockholders' equity Total liabilities and stockholders' equity Total liabilities and 100.00% stockholders' equity 100.00% Jan-15 Jan-16 1.46% 28.00% 31.67% 68.33% 100.00% 29.37% 39.31% 68.68% 31.32% 1.30% 30.25% 33.78% 66.22% 100.00% 33.56% 41.96% 75.52% 24.48% 100.00% 100.00%