Financial statements
The annual balance sheet and income statement a company files with the state, published as open data.
The reporting period is the calendar year. There are two principal forms: No. 1, the Balance Sheet (Statement of Financial Position), a position at 31 December, and No. 2, the Statement of Financial Results, covering movement over the year.
How much is filed depends on size. Small enterprises file the shortened forms 1-м and 2-м; micro enterprises file 1-мс and 2-мс under НП(С)БО 25. That is why the micro form has no cost-of-sales row and gross margin cannot be computed from it: the figure is absent, not zero.
Every amount on the forms is stated in thousands of hryvnia. We multiply by a thousand once, at import, and show hryvnia thereafter.
The State Statistics Service publishes this as an open dataset. It covers roughly one registered legal entity in seven, so the absence of a filing is a weaker signal than it looks.
Where this figure comes from
The State Statistics Service dataset of company financial statements, CC BY.