Summarize the highlights from common-size analysis for these companies and indicate possible red flags following the tables.

Income Statement - Common Size DuPont Revenues 100% COGS 67.65% Gross Profit 32.35% SG&A Expenses 18.25% Net Income 17.55% Dow 100% 79.18% 20.82% 10.10% -1.38% PPG 100% 62.88% 37.12% 21.59% 4.74% Balance Sheet - Common Size DuPont Cash & Market Securities 14.29% Receivables, net 9.68% Inventories 10.45% Total Current Assets 36.71% Fixed Assets, net 32.95% Total Assets 100% Total Current Liabilities 20.01% Total Liabilities 64.16% Total Equity 35.84% Dow 0.62% 14.35% 12.50% 29.02% 38.23% 100% 22.88% 71.86% 28.14% PPG 1.23% 16.75% 10.70% 31.98% 32.56% 100% 23.13% 63.55% 36.44%