Financial Statement Analysis for 2020

Financial Statement Analysis
기업경영분석 재무제표 경영분석지표 중견기업 국제비교
Economic Statistics Department(02-759-4270)


  The Bank of Korea is pleased to release the 2020 edition of its Financial Statement Analysis (FSA), published annually since 1960 to provide research on and analysis of the business performance and financial conditions of Korean corporations.

  This edition contains the financial statement analysis report for Korean corporations during 2020, the concepts behind and methods for calculating their major financial ratios, and their financial statements and major indicators, all classified by industry and by company size. In addition, financial statements and statistics from middle-market -enterprises to facilitate accession to more detailed information. To facilitate cross-country comparisons, major financial ratios as used in the U.S., Japan and Germany are also included here, as well.

  For a more in-depth analysis, the full text of this book is available at the Bank of Korea’s website ( and at the website for its Economic Statistics System (ECOS) ( Furthermore, the related data files can be found at the ECOS website, and major indicators are also available at the ECOS mobile website (

  We hope that this book will be helpful to the government sector in drawing up its economic policies, to companies in framing their business strategies, to financial institutions in assessing their credit risks, and to members of academia in conducting their research. Finally, we wish to express our sincere appreciation to all of the cooperating institutions whose efforts have helped to make this work possible.

                                                                                                                 October 2020

                                                                                                                 Hwang, Sang Pil

                                                                                                                 Director General

                                                                                                                 Economic Statistics Department

                                                                                                                 Bank of Korea

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