Hi, I'm doing a vertical analysis for Consolidated Statements of Income of Walmart on January 31, 2020. However, I noticed that on the statement there are some strange items that I've never encountered. They are Net income per common share: (include Basic net income per common share attributable to Walmart and Diluted net income per common share attributable to Walmart), Weighted-average common shares outstanding, and Dividends declared per common share.

I wonder if I can apply Vertical Analysis on those (net sales as base) or not?