Financials & footnotes

Standardized financial metrics

The public mapping registry publishes 44 concepts in filingsift-xbrl-concepts-v4. The unit-constrained mappings below use exact US GAAP concepts and require a matching taxonomy namespace, instant or duration context, and unit. Eight new fields cover accounts payable, retained earnings, other current assets/liabilities, finite-lived intangibles, interest expense, operating expenses and depreciation/depletion/amortization. Issuer extensions remain unmapped; this is not a complete standardized taxonomy or a claim of complete company history.

Use standard_concept on /xbrl/facts, /xbrl/timeseries, /xbrl/peers or /xbrl/comparability. For example: Basic EPS facts. Follow meta.pagination.nextCursor on the facts route; composite views have bounded reads and do not paginate. These are public routes subject to shared request limits.

The eight v4 additions are mapped when existing observations are read, without rewriting retained data. Their standard-concept filter selects exact source-concept candidates: invalid units, taxonomy namespaces or periods remain explicit conflicts with a null standardConcept. Conflict rows count toward the page limit; follow the cursor even when a page contains conflicts. The mapping object exposes appliedAtRead and retained metadata. Original values, source evidence and verification state are preserved. This is not independent human verification.

Finite-lived intangibles are not all intangible assets; retained earnings are not cash. Operating expenses may include other displayed expense categories. Do not add totals to their components. DDA is the exact reported depreciation/depletion/amortization concept, not EBITDA or a substitute for cash capital spending.

Amounts paid are distinct from dividends declared per share. Total, common and preferred dividends remain separate; do not sum a total with its components. Share-based compensation is a reported noncash compensation amount, not a cash payment or an automatically adjusted earnings measure. Repurchases remain source-reported amounts; no sign reversal or missing-to-zero substitution is applied.

quarterDerivation describes each mapping's quarter policy. Basic/diluted EPS, weighted-average shares and declared dividends per share use reported quarters only. They are never computed by subtracting cumulative observations. Currency cash-flow amounts can use compatible YTD differences; annual-minus-nine-month Q4 inference is not included. Nil values and mapping conflicts remain explicit, with original fact IDs, evidence and verification state.

Explore the financial comparability workbench or inspect the OpenAPI contract.

Structured footnote datasets

Explore 58 selected US GAAP fields across leases, income taxes, warranties, debt maturities, pensions, stock compensation and recorded purchase commitments in the footnote workspace. These datasets use retained tagged numeric facts, including dimensions and prior periods. They are separate from the 44-concept financial mapping registry. Historical coverage is incomplete; issuer extensions, IFRS and narrative-only disclosures are outside this release.

• leases: 19 fields. category=leases
• income taxes: 11 fields. category=income_taxes
• warranties: 9 fields. category=warranties
• debt maturities: 6 fields. category=debt_maturities
• pensions: 5 fields. category=pensions
• stock compensation: 1 fields. category=stock_compensation
• commitments: 7 fields. category=commitments

The public GET /xbrl/footnotes/catalog lists exact concepts, expected periods, units and roles. GET /xbrl/footnotes requires accession and category; optional limit is 1–100 (default 100). Follow data.pagination.nextCursor as cursor with the same filters. Live pages can change during ingestion; no page sequence proves complete issuer history. A missing package returns 404; a retained package with no matching selected facts returns an empty list.

curl --fail --get 'https://api.filingsift.com/api/v1/xbrl/footnotes' \
  --data-urlencode 'category=warranties' \
  --data-urlencode 'accession=0000029905-26-000033' \
  --data-urlencode 'limit=10'
# Repeat with --data-urlencode "cursor=NEXT_CURSOR" until nextCursor is null.

Each record has metricId, exact normalizedNumericValue, valueState, review issues and the unmodified sourceFact, including accession, filing/source URLs, evidence text, context, unit and verification. Evidence may be a tagged numeric token rather than a narrative passage. Nil and missing values stay unavailable. Tax rates use fractions: 0.21 means 21%. Lease fiscal/rolling maturity buckets and warranty total/components remain distinct; no automatic roll-forward reconciliation is claimed.

GET /xbrl/footnotes/compare requires category, left_accession, right_accession, left_fact_id and right_fact_id. Select fact IDs from the dataset pages. Comparisons bind those IDs to the supplied accessions; there is no automatic winner selection. Compatible consolidated observations of the same metric and issuer can return an exact right-minus-left difference. Duration lengths must match exactly and periods must be chronological and non-overlapping. Dimensional scope, unit, taxonomy or metadata mismatches block arithmetic; same-period disagreements stay unresolved. Source rounding and accounting-policy differences still matter.

All three routes are public and subject to shared request, query-cost and response-size limits. See the typed OpenAPI schemas and comparison and JSON export workspace.