Central Balance Sheet Data Office. European Sectoral Ratios (ESR)

Central Balance Sheet Office – European Sectoral Ratios (ESR) brings together statistical information compiled by the Central Balance Sheet Office of the Banco de España, aimed at facilitating the comparative analysis of companies’ economic and financial conditions. Its design makes it possible to position each company relative to sectoral aggregates, taking into account simultaneously the sector of activity, firm size and country, thereby providing a homogeneous reference framework for the relative assessment of business performance.

The information is produced in accordance with the methodological criteria of the Central Balance Sheet Office, in line with the approach of structural business statistics and with standard practices within the European statistical framework. All ratios are defined in a manner consistent with those used by the European Committee of Central Balance Sheet Offices, allowing comparability with other European Central Balance Sheet Offices and with the BACH database. The institutional coverage of the dataset is limited to non-financial corporations resident in Spain, and the geographical scope refers to the Spanish economy as a whole. Data are disseminated exclusively in aggregated form, ensuring the anonymisation of firm-level information and the confidentiality of statistical units.

The dataset includes representative economic and financial ratios that allow for the analysis of key aspects such as profitability, financial structure, indebtedness, and balance sheet position. These ratios facilitate comparisons between individual firms and sectoral benchmark values, as well as the study of structural differences across sectors and firm size classes, providing a valuable analytical tool for researchers and analysts.

The statistics are updated on a semi-annual basis and incorporate periodic revisions related to benchmark changes, such as adaptations to accounting frameworks or to classifications of economic activities (CNAE). The time coverage begins in 2000 and extends to the most recent financial year available. Given its high level of detail by branch of activity and its integration within the statistics of the Central Balance Sheet Office of the Banco de España, this dataset constitutes an essential reference for the comparative analysis of the business sector and for monitoring the economic and financial evolution of non-financial corporations in Spain.

Categories: Non-financial corporations