Financial indicators and financial analysis of enterprises
1. Contact
Responsible agency
Unit
Contact person
Position
Email (agency)
Phone
2. Statistical presentation
Data description
Financial indicator data of enterprises (individual enterprises and commercial companies) are used to estimate financial situation of enterprises – indicators of assets (long-term assets, current assets, money), liabilities (own capital, provisions, creditors), profit or loss, net turnover, liquidity, profitability and solvency of enterprises and other indicators by kind of activity.
Data on financial indicators of enterprises are obtained only from annual reports of enterprises submitted to the State Revenue Service.
Statistical concepts and definitions
Statistical unit
Economically active commercial enterprises.
Statistical population
The survey covers economically active commercial enterprises. The survey on financial analysis of commercial enterprises does not include data on banks, investment brokers, investment management authorities, insurance companies, pension funds and budgetary institution.
3. Institutional mandate
Legal acts and other agreements
N/A
4. Accessibility and clarity
On-line database
5. Comparability
Comparability - geographical
Eurostat publishes data on business statistics here: Structural business statistics.
Length of comparable time series
Data are available since 1995.
6. Coherence
Coherence- cross domain
N/A
7. Statistical processing (data source etc.)
Source data
Data source for the survey is annual reports of companies submitted to the State Revenue Service containing data from enterprises’ balance sheet and profit or loss account.
The survey covers economically active enterprises. The survey on financial analysis of enterprises does not include data on banks, investment brokers, investment management authorities, insurance companies, pension funds and budgetary institution.
Number of enterprises surveyed
| Year | Number of economically active enterprises which corresponds to target population |
|---|---|
| 2024 | 95 613 |
| 2023 | 96 583 |
| 2022 | 101 271 |
| 2021 | 103 882 |
| 2020 | 105 760 |
| 2019 | 107 876 |
| 2018 | 107 722 |
| 2017 | 109 142 |
| 2016 | 103 971 |
| 2015 | 99 285 |
| 2014 | 87 858 |
| 2013 | 82 669 |
| 2012 | 75 446 |
| 2011 | 67 787 |
Data collection
N/A
Data compilation
Indicators are calculated on the basis of the information of annual reports of companies submitted to the State Revenue Service.
\(Share\ of\ liabilities\ in\ the\ balance\ sheet\ =\frac{all\ creditors}{balance\ sheet\ assets} \)
\(Share \ of\ current \ liabilities\ in\ the\ balance\ sheet\ =\frac{current\ creditors}{balance\ sheet\ assets} \)
\(Ratio\ of \ liabilities\ against\ own\ capital\ =\frac{all\ creditors}{own\ capital}\)
\(Total\ liquidity\ =\frac{current\ assets}{current\ liabilities}\)
\(Absolute\ liquidity\ =\frac{current\ financial\ investment\ +\ cash}{current\ creditors}\)
\(Turnover\ of\ all\ assets\ =\frac{net\ turnover}{average\ value\ of\ balance\ assets} \)
\(Commercial\ profitability\ before\ taxes\ =\frac{profit\ or\ loss\ before\ taxes}{net\ turnover} \%\)
\(Commercial\ profitability\ after\ taxes\ =\frac{profit\ or\ loss\ after\ taxes}{net\ turnover} \%\)
\(Economic\ profitability\ before\ taxes\ =\frac{profit\ or\ loss\ before\ taxes}{average\ value\ of\ balance\ sheet\ assets} \% \)
\(Economic\ profitability\ after\ taxes\ =\frac{profit\ or\ loss\ after\ taxes}{average\ value\ of\ balance\ sheet\ assets} \%\)
\(Financial\ profitability\ before\ taxes\ =\frac{profit\ or\ loss\ before\ taxes}{average\ value\ of\ own\ capital} \%\)
\(Financial\ profitability\ after\ taxes\ =\frac{profit\ or\ loss\ after\ taxes}{average\ value\ of\ own\ capital} \%\)