How FilingSift compared Apple Inc. debt and liquidity across two filings

The question and the supported answer

What changed in Apple’s reported cash and term debt between the periods ended 2026-03-28 and 2026-06-27? The supported arithmetic shows 4 changes: cash and cash equivalents, current debt, noncurrent debt, and total debt. Each value is tied to the cited SEC filing. The evidence supports those comparisons; it does not by itself establish cause, materiality, liquidity adequacy, covenant compliance, default risk, or an investment conclusion.

Workflow

1. Select a completed pair of comparable filings and bind both SEC accessions.
2. Match each standardized concept only where currency, scale, period, sign, and source location resolve.
3. Retain the exact passage and SHA-256 evidence hash on both sides.
4. Calculate the before-and-after movement without substituting zero for unavailable data.
5. Carry verification and uncertainty into the API result, while leaving severity unassigned without a validated methodology.

Before and after values

“Resolved” means the publication record has no outstanding uncertainty reason for that extracted value. It describes deterministic source context, not a credit opinion or qualified-human conclusion.

Source passages

These short evidence spans are the retained source rows used for the comparison. Open either accession to inspect the complete filing and surrounding context.

Uncertainty and refusal boundary

All 8 value-side uncertainty objects in this completed snapshot are resolved with empty reason arrays. FilingSift still returns severity: null and severityStatus: not_assigned_no_validated_methodology. Candidate observations, unresolved currency or scale, missing comparable periods, unmatched concepts, and absent source evidence remain outside this published case study. They are not converted to zero or promoted into a factual change.

API request and result

Run the live debt comparison request below. Live results may include newer or additional records; the JSON shown here is a field-level excerpt rebuilt from this case study’s accepted snapshot, not a promise that a later response will be byte-for-byte identical.

curl --fail --show-error -H "Accept: application/json" "https://api.filingsift.com/api/v1/filing-comparisons?ticker=AAPL&category=debt&limit=20"

Representative accepted result fields

{
  "data": [
    {
      "ticker": "AAPL",
      "category": "debt",
      "effectiveDate": "2026-06-27",
      "values": {
        "previousValue": 82714000000,
        "currentValue": 82347000000,
        "currency": "USD",
        "previousUncertainty": {
          "status": "resolved",
          "reasons": []
        },
        "currentUncertainty": {
          "status": "resolved",
          "reasons": []
        }
      },
      "previousSource": {
        "form": "10-Q",
        "accession": "0000320193-26-000013",
        "filedAt": "2026-05-01",
        "periodEnd": "2026-03-28",
        "evidence": "In millions || Term debt | 8,310 | 12,350 || In millions || Term debt | 74,404 | 78,328",
        "evidenceSha256": "0cd8663b6213ed52273ae9f5f86698e5bafc55ee76f3e5a9dd0cc07f45ef882d",
        "url": "https://www.sec.gov/Archives/edgar/data/320193/000032019326000013/aapl-20260328.htm",
        "verification": "machine_checked"
      },
      "currentSource": {
        "form": "10-Q",
        "accession": "0000320193-26-000020",
        "filedAt": "2026-07-31",
        "periodEnd": "2026-06-27",
        "evidence": "In millions || Term debt | 11,007 | 12,350 || In millions || Term debt | 71,340 | 78,328",
        "evidenceSha256": "96d9907c54a1a6d5f2b370cbe7e8e9475125469b9640a9992f3ccb8ef4798af9",
        "url": "https://www.sec.gov/Archives/edgar/data/320193/000032019326000020/aapl-20260627.htm",
        "verification": "machine_checked"
      },
      "comparison": {
        "previousAccession": "0000320193-26-000013",
        "currentAccession": "0000320193-26-000020",
        "conceptKey": "total_debt:standard",
        "method": "standardized_financial_fact_v1",
        "verification": "machine_checked"
      },
      "severity": null,
      "severityStatus": "not_assigned_no_validated_methodology"
    }
  ],
  "meta": {
    "schemaVersion": "1.0.0",
    "apiVersion": "1",
    "mode": "real-filing-comparison"
  }
}

See the REST API documentation and OpenAPI 3.1 contract for the complete response schema, pagination, errors, and account-scoped endpoints.

Reproduce the review

Start with the full before-and-after comparison, open each linked event and SEC filing, then compare the retained passages with the returned API fields. The debt, liquidity, covenant, and credit-agreement guide explains how to extend the review without overstating what a single disclosure proves.