Quarterly statement of changes in financial position and selected financial ratios, by industry^{1, 2, 3, 4, 5, 6, 7}

A common (generic) financial statement presentation format is used for all industries and for aggregate totals. As a result, some financial series that do not apply to certain industries will be shown with zero values.

All data in this table are not seasonally adjusted unless otherwise specified.

Figures may not add due to rounding.

Starting in the first quarter of 2011, quarterly financial statistics include data prepared by surveyed enterprises using International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). These are new accounting standards being adopted by Canadian enterprises for fiscal years beginning on or after January 1, 2011.

Quarterly financial statistics for the first quarter 2010 forward are based on the 2012 North American Industry Classification System (NAICS). For the period prior to the first quarter 2010 the financial statistics are based on the 2007 NAICS.

Data may change from quarter to quarter for a number of reasons, including economic growth or decline, merger and acquisition activity, industry reclassifications, changes in methodology, and revisions to the data.

As of January 1, 2019, a new accounting standard on Leases came into effect. Enterprises preparing their financial statements in accordance with International Financial Reporting Standards (IFRS) will start adopting the new IFRS 16 which requires lessees to recognise most leases on their balance sheet. This may translate into increases in their level of assets and liabilities due to the inclusion of existing and new leases in their balance sheet in accordance with the new standard.

Data prior to 1999 are only available in the following categories: operating revenue (seasonally adjusted), operating profit (seasonally adjusted), profit before extraordinary gains (seasonally adjusted), net profit (seasonally adjusted), return on capital employed (ratio), return on equity (ratio), profit margin (ratio), debt to equity (ratio), operating revenue, percentage change quarter to quarter, operating expenses, percentage change quarter to quarter, operating profit, percentage change quarter to quarter.

As of May 28, 2013, the seasonally adjusted data have been revised back to and including the first quarter of 1999.