Which of the Following Statements Is Not Correct

Which of the following statements is not correct?

A) The common-size analysis permits the analyst to compare and contrast the financial statements of two and more companies in the same industrial sector or risk class more easily.
B) The common-size analysis reduces the problem of the size difference between companies.
C) The common-size analysis helps the analyst formulate hypotheses about the most efficient business model between the firms compared,and identify possible thresholds in economies of scale.
D) The common-size analysis allows only comparison over one year.