Financial statements that look exactly as they did on the day they were published, plus a standardized layer for cross-company comparison.
What's included
Annual, semi-annual and quarterly financial statements for around 45,000 active and inactive listed companies. Each value is stored twice: as reported in the filing, and mapped to a standardized template of about 900 line items so revenue, EBITDA, debt and cash flow mean the same thing across companies and accounting regimes (US GAAP and IFRS). Every value carries the filing date and the timestamp when it first became available to subscribers, and restatements are added as new versions rather than overwriting history.
How buyers use it
- Build value, quality and growth factors without look-ahead bias
- Screen companies on leverage, margins and cash conversion
- Feed credit models and peer benchmarks for corporate lending
- Run academic studies on earnings quality and restatements
Coverage and methodology
Coverage spans 70 countries, with US data from 2001 and most developed markets from 2005. Values are extracted from XBRL where companies file it and from PDF annual reports elsewhere; analysts review restatements, unusual items and mapping exceptions. US filings are standardized within 24 hours of appearing on EDGAR and other markets within three business days. Currency is reported in the filing currency, with an optional USD-converted view using period-average and period-end FX rates.