Provided are a switching regulator and a comparator-based zero current detection method. The switching regulator comprises: a switch configured to connect to a switching node and control an inductor current flowing through the switching node; and a switch controller configured to control a turn-off time of the switch by detecting a change in a voltage of the switching node after the switch is turned off, wherein the switch controller comprises: a comparator configured to compare a first voltage applied to a first input terminal connected to the switching node with a second voltage applied to a second input terminal connected to a first terminal of the switch; and a control logic configured to receive a comparison signal of the comparator and control an offset of the comparator to adjust the turn-off time of the switch.