Key Financial Indicators (KFI)

HE Provider Data: Finance Key Financial Indicators

KFIs are a set of ratio calculations based on data from the Finance record.

Why do the tables only show 2019/20 data for a few providers?
2019/20 data is only displayed for a small number of English providers whose financial year-end dates were between August and December 2019. 2019/20 data for the remainder of providers will be published in Summer 2021.
To see the latest available data for other providers please select 2018/19 from the Academic year filter.

Important - Changes to finance data from 2018/19
Changes to regulation mean that the latest finance data differs in several respects from previous years' data. Expand this box for more information.

HESA has collected and published financial statements data and associated analysis for the UK HE sector for over twenty years. During this time, HE financial data was relatively homogeneous in many respects, with financial years naturally following the pattern of the academic year. Changes to the regulation of HE in England have seen a broadening and diversification of HE provider types, and consequently a re-evaluation of appropriate collection and publication strategies.

From 2018/19 the Office for Students (OfS) has been collecting financial data from HE providers in England, including alternative providers (APs) for the first time. Note that the OfS do not collect data from further education colleges and sixth form colleges under the primary regulation of the Education and Skills Funding Agency (ESFA). The data collected by the OfS has been ingested by HESA and integrated with the data for HE providers in Wales, Scotland and Northern Ireland. All tables contain a filter to allow for analysis by month of financial year end.

KFIs are not performance indicators and take no account of higher education provider characteristics such as the range of subjects taught or the types of provision.

For descriptions of each indicator see: Key Financial Indicator (KFI) definitions.

Table 14 - Key Financial Indicators

Academic years 2015/16 to 2019/20

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