The purpose of this analysis is to collect the information on managerial aspects for improving the profitability of silk reeling industry in Korea. Various finacial statistics including balance sheet, profit and loss statement and manufacturing cost statement were analyzed by use of 21 randomly selected enterprise data prepared report by Korea sericultural association during 1972∼1974. The results are as follows. 1. The ratio of profit to sales is the most important factor affecting the profitability of silk reeling industry. 2. This ratio is controlled by the general management and selling cost. 3. The ratio of manufacturing expenses shows a high correlation to the production cost of raw silk.