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Methodology

Information for SMEs

The specific content of the SME statistics refers exclusively to the selected groups of Companies and Personal Income Tax, referred to in the tables under the headings of corporate SMEs and non-corporate SMEs, respectively.

Within the section on Information for the SME group, four large groups of tables with different breakdowns are published:

  • Main variables
  • PG Account
  • Ratios
  • Comparative tables by activity

Main variables

These tables present the amounts and averages of the main statistical variables according to the type of company. Within each of these, the data is classified by combining the following classification variables: number of employees, IAE division, turnover bracket, Autonomous Community and sign of the accounting result.

The main variables presented are:

  • Number of companies
  • Assets
  • Number of salaried employees
  • Turnover
  • Added Value
  • Personnel costs
  • Gross operating profit
  • Accounting result

Profit and loss account

This is the unified profit and loss account with the redefinition of each concept in terms common to both corporate and non-corporate companies (see Annex I). In any case, you can choose between total or average data. The tables are classified by type of company, sign of the accounting result and by combinations of the following classification variables; IAE division, turnover bracket, Autonomous Community and number of employees.

The table incorporates other economic and tax variables, specifically the following: Assets, Positive taxable base, Gross tax liability and Net tax liability.

In all cases, the corporate and non-corporate disaggregation appears, as well as the group of companies with profit in each case (RC>0).

Ratios

This block of tables presents the series of ratios and types defined in the methodology. The tables are classified by type of company, sign of the accounting result and by combinations of the following classification variables: IAE division, turnover bracket, Autonomous Community and salaried employee bracket.

Comparative tables by activity

The information in these tables is distributed in different information blocks, although all of them are classified by type of company and IAE group (IAE Grouping in some cases).

  • Turnover and accounting result

    This information block allows data to be classified according to combinations of the following variables: Sign of result, dimension of salaried workers, and Autonomous Community. The variables being compared are:

    • Number of companies
    • Turnover
    • Average turnover
    • Accounting result
    • Average accounting result
  • Activity structure

    This information block allows data to be classified according to the sign of the result, the size of salaried workers, and the majority presence. The variables being compared are the following:

    • Number of companies
    • Value-added rate
    • Personnel expenditure rate
    • Average personnel expenses
    • Gross operating margin
  • Result of the activity

    This information block allows data to be classified according to the size of salaried employees and majority presence. The variables being compared are the following:

    • Average production
    • Average of the positive accounting result
    • Rate of economic return
    • Average of the negative accounting result (only in case of a sign of the total result)
    • Failure rate (only if the total result is sign)
  • Taxation of the activity

    This information block allows data to be classified according to the size of salaried employees and majority presence. The variables being compared are the following:

    • Percentage of companies with zero tax liability
    • Effective rate
    • Effective rate on profit