2.3.1 – Financial Statements
The Financial Statements section is the foundational set that encompasses a wide array of critical
data points, including company identifiers, stock exchange details, country information, and dates.
# | Field | Type | Description |
1. | company_id | String | A unique identifier for the company (InfoTrie Internal ID). |
2. | symbol_name | String | Company long name (generally follows the Bloomberg naming convention). |
3. | symbol_code | String | Bloomberg code representing the stock ticker. |
4. | symbol_type | String | Specifies the type of the stock symbol (e.g., common stock, preferred stock). |
5. | exchange_name | String | The name of the stock exchange where the company is listed. |
6. | exchange_code | String | 2 letters code representing the stock exchange. |
7. | country_name | String | The country where the company is headquartered. |
8. | country_code | String | ISO 3 code. The standard code representing the country (e.g., US for the United States). |
9. | date | Date | The date for which the financial data applies. |
10. | currency | String | ISO 3 code for the currency. The currency in which the financial data is reported. |
2.3.2 – Balance Sheet
Moving beyond general financial information, the Balance Sheets section delves from total assets and liabilities to equity distribution and specific asset types, this section provides a comprehensive overview of a company’s financial standing.
# | Field | Type | Description |
1. | bs_total_assets | Numeric | The total value of everything the company owns. |
2. | bs_intangible_assets | Numeric | Non-physical assets like patents, copyrights, and goodwill. |
3. | bs_earning_assets | Numeric | Assets that generate revenue, like investments or rental properties. |
4. | bs_other_current_assets | Numeric | Other short-term assets not specifically listed. |
5. | bs_total_liab | Numeric | The total liabilities or debts the company owes. |
6. | bs_total_stockholder_equity | Numeric | The value that belongs to the company’s owners after deducting liabilities. |
7. | bs_deferred_long_term_liab | Numeric | Long-term liabilities that are not due within the current year. |
8. | bs_other_current_liab | Numeric | Other short-term liabilities not specifically listed. |
9. | bs_common_stock | Numeric | The value of the company’s common stock. |
10. | bs_capital_stock | Numeric | The total value of all the company’s stock, including common and preferred. |
11. | bs_retained_earnings | Numeric | Cumulative earnings that have not been distributed to shareholders. |
12. | bs_other_liab | Numeric | Other liabilities not specifically listed. |
13. | bs_good_will | Numeric | The excess value paid during an acquisition beyond the fair value of acquired assets. |
14. | bs_other_assets | Numeric | Other assets not specifically listed. |
15. | bs_cash | Numeric | The amount of physical cash the company has on hand. |
16. | bs_cash_and_equivalents | Numeric | Cash plus short-term investments that can be quickly converted to cash. |
17. | bs_total_current_liabilities | Numeric | Short-term liabilities due within a year. |
18. | bs_current_deferred_revenue | Numeric | Revenue received but not yet earned (for services/products to be delivered in the future). |
19. | bs_net_debt | Numeric | Total debt minus cash and cash equivalents. |
20. | bs_short_term_debt | Numeric | Debt that is due within the current year. |
21. | bs_short_long_term_debt | Numeric | This might refer to a mix of short-term and long-term debt, but the name is a bit ambiguous. |
22. | bs_short_long_term_debt_total | Numeric | The combined total of both short-term and long-term debts. |
23. | bs_other_stockholder_equity | Numeric | Other forms of equity are not specifically listed. |
24. | bs_property_plant_equipment | Numeric | The value of land, buildings, machinery, and other tangible fixed assets. |
25. | bs_total_current_assets | Numeric | All assets expected to be used or converted to cash within a year. |
26. | bs_long_term_investments | Numeric | Investments held for longer than a year. |
27. | bs_net_tangible_assets | Numeric | Total assets minus intangible assets and liabilities. |
28. | bs_short_term_investments | Numeric | Investments to be held for less than a year. |
29. | bs_net_receivables | Numeric | Amounts owed to the company that is expected to be received in the near future. |
30. | bs_long_term_debt | Numeric | Debt that is not due within the current year. |
31. | bs_inventory | Numeric | The value of goods available for sale. |
32. | bs_accounts_payable | Numeric | Amounts the company owes to suppliers or vendors. |
33. | bs_total_permanent_equity | Numeric | The total equity that is not expected to be returned to investors. |
34. | bs_temporary_equity_redeemable_noncontrolling_interests | Numeric | Equity that might be returned to non-controlling interests under certain conditions. |
35. | bs_accumulated_other_comprehensive_income | Numeric | Cumulative total of other income/expenses not included in net income. |
36. | bs_additional_paid_in_capital | Numeric | Amount received from investors beyond the par value of the stock. |
37. | bs_common_stock_total_equity | Numeric | Total equity attributable to common stockholders. |
38. | bs_preferred_stock_total_equity | Numeric | Total equity attributable to preferred stockholders. |
39. | bs_retained_earnings_total_equity | Numeric | Part of the total equity that comes from retained earnings. |
40. | bs_treasury_stock | Numeric | Stock that the company has repurchased and holds in its own treasury. |
41. | bs_accumulated_amortization | Numeric | The cumulative amount of amortization expenses over the years. |
42. | bs_non_current_assets_other | Numeric | Other long-term assets not specifically listed. |
43. | bs_deferred_long_term_asset_charges | Numeric | Long-term assets that will be used over future periods. |
44. | bs_non_current_assets_total | Numeric | Total of all long-term assets. |
45. | bs_capital_lease_obligations | Numeric | Liabilities from leasing assets under a capital lease. |
46. | bs_long_term_debt_total | Numeric | The total of all long-term debt. |
47. | bs_non_current_liabilities_other | Numeric | Other long-term liabilities not specifically listed. |
48. | bs_non_current_liabilities_total | Numeric | The total of all long-term liabilities. |
49. | bs_negative_goodwill | Numeric | Occurs when the price paid for an acquisition is less than the fair value of its net assets. |
50. | bs_warrants | Numeric | Financial instruments giving the holder the right to purchase shares at a certain price. |
49. | bs_preferred_stock_redeemable | Numeric | Preferred stock that can be bought back by the issuer. |
50. | bs_capital_surplus | Numeric | Excess amount received from the sale of stock over its par value. |
51. | bs_liabilities_and_stockholders_equity | Numeric | The combined total of all liabilities and equity (should match total assets). |
52. | bs_cash_and_short_term_investments | Numeric | Combined total of cash and short-term investments. |
53. | bs_property_plant_and_equipment_gross | Numeric | Original cost of property, plant, and equipment before depreciation. |
54. | bs_property_plant_and_equipment_net | Numeric | Value of property, plant, and equipment after accounting for depreciation. |
55. | bs_accumulated_depreciation | Numeric | Total depreciation taken on physical assets over the years. |
56. | bs_net_working_capital | Numeric | Current assets minus current liabilities. |
57. | bs_net_invested_capital | Numeric | Total capital invested in the company. |
58. | bs_common_stock_shares_outstanding | Numeric | Number of shares of common stock currently held by all shareholders. |
2.3.3 – Cash Flow Statements
Understanding a company’s cash flow is paramount for assessing its operational efficiency. In this section, details about investments, borrowings, operating activities, and other crucial cash flow components are outlined.
# | Field | Type | Description |
1. | cf_investments | Numeric | Cash spent or received from investment activities. |
2. | cf_change_to_liabilities | Numeric | Net change in the company’s liabilities during the period. |
3. | cf_total_cashflows_from_investing_activities | Numeric | Total cash inflows and outflows from investments. |
4. | cf_net_borrowings | Numeric | Net change in borrowings or debt during the period. |
5. | cf_total_cash_from_financing_activities | Numeric | Total cash inflows and outflows from financing activities. |
6. | cf_change_to_operating_activities | Numeric | Adjustments made to reconcile net income to cash provided by operating activities. |
7. | cf_net_income | Numeric | The company’s profit or loss during the period. |
8. | cf_change_in_cash | Numeric | Net change in cash and cash equivalents during the period. |
9. | cf_begin_period_cash_flow | Numeric | Cash and cash equivalents at the beginning of the period. |
10. | cf_end_period_cash_flow | Numeric | Cash and cash equivalents at the end of the period. |
11. | cf_total_cash_from_operating_activities | Numeric | Total cash inflows and outflows from regular business operations. |
12. | cf_issuance_of_capital_stock | Numeric | Cash received from issuing new shares of stock. |
13. | cf_depreciation | Numeric | Depreciation expense for the period. |
14. | cf_other_cashflows_from_investing_activities | Numeric | Other cash flows related to investments not specifically listed. |
15. | cf_dividends_paid | Numeric | Cash paid to shareholders as dividends. |
16. | cf_change_to_inventory | Numeric | Net change in inventory levels during the period. |
17. | cf_change_to_account_receivables | Numeric | Net change in amounts owed to the company. |
18. | cf_sale_purchase_of_stock | Numeric | Cash from selling or buying back stock. |
19. | cf_other_cashflows_from_financing_activities | Numeric | Other cash flows related to financing activities are not specifically listed. |
20. | cf_change_to_netincome | Numeric | Adjustments to reconcile net income to cash provided by operating activities. |
21. | cf_capital_expenditures | Numeric | Cash spent on acquiring or maintaining fixed assets. |
22. | cf_change_receivables | Numeric | Net change in amounts expected to be received in the future. |
23. | cf_cash_flows_other_operating | Numeric | Other cash flows from operating activities are not specifically listed. |
24. | cf_exchange_rate_changes | Numeric | Effects of changes in foreign exchange rates on cash and cash equivalents. |
25. | cf_cash_and_cash_equivalents_changes | Numeric | Total change in cash and cash equivalents during the period. |
26. | cf_change_in_working_capital | Numeric | Change in the company’s net working capital during the period. |
27. | cf_stock_based_compensation | Numeric | Expense related to compensating employees with stock or stock options. |
28. | cf_other_non_cash_items | Numeric | Other non-cash expenses or gains that are added back to net income in the cash flow statement. |
29. | cf_free_cash_flow | Numeric | Operating cash flow minus capital expenditures. |
2.3.4 – Income Statements
The Income Statements section illuminates a company’s revenue and expenses such as research and development expenses, taxes, and net income, this data is vital for evaluating a company’s profitability and operational performance.
# | Field | Type | Description |
1. | is_research_development | Numeric | Expenses related to research and development activities. |
2. | is_effect_of_accounting_charges | Numeric | Impact of special accounting charges or changes on net income. |
3. | is_income_before_tax | Numeric | Profit or loss before accounting for income taxes. |
4. | is_minority_interest | Numeric | Earnings attributed to minority shareholders of a subsidiary. |
5. | is_selling_general_administrative | Numeric | Total overhead expenses related to business operations. |
6. | is_selling_and_marketing_expenses | Numeric | Expenses specifically related to selling and marketing activities. |
7. | is_gross_profit | Numeric | Sales minus the cost of goods sold. |
8. | is_reconciled_depreciation | Numeric | Depreciation expense added back to calculate EBITDA or other metrics. |
9. | is_ebit | Numeric | Earnings before interest and taxes. |
10. | is_ebitda | Numeric | Earnings before interest, taxes, depreciation, and amortization. |
11. | is_depreciation_and_amortization | Numeric | Combined depreciation and amortization expenses for the period. |
12. | is_non_operating_income_net_other | Numeric | Income or expenses not related to regular business operations. |
13. | is_operating_income | Numeric | Profit or loss from regular business operations before interest and taxes. |
14. | is_other_operating_expenses | Numeric | Other expenses related to business operations are not specifically listed. |
15. | is_interest_expense | Numeric | Expense related to interest paid on debt. |
16. | is_tax_provision | Numeric | Total income taxes provided for or already paid. |
17. | is_interest_income | Numeric | Income earned from interest-bearing assets. |
18. | is_net_interest_income | Numeric | Interest income minus interest expense. |
19. | is_extraordinary_items | Numeric | Income or expenses that are unusual and not expected to recur. |
20. | is_non_recurring | Numeric | One-time income or expenses that are not part of regular business operations. |
21. | is_other_items | Numeric | Other income or expenses not specifically listed. |
22. | is_income_tax_expense | Numeric | Actual income tax expense for the period. |
23. | is_total_revenue | Numeric | Total sales or revenue for the period. |
24. | is_total_operating_expenses | Numeric | Total expenses related to regular business operations. |
25. | is_cost_of_revenue | Numeric | Cost directly associated with producing the goods or services sold. |
26. | is_total_other_income_expense_net | Numeric | A net total of other income and expenses not related to regular business operations. |
27. | is_discontinued_operations | Numeric | Income or expenses from business segments that are no longer in operation. |
28. | is_net_income_from_continuing_ops | Numeric | Net income from ongoing business operations. |
29. | is_net_income_applicable_to_common_shares | Numeric | Net income that is attributable to common shareholders. |
30. | is_preferred_stock_and_other_adjustments | Numeric | Adjustments related to preferred stock or other special items. |
2.3.5 – Earnings Reports
Earnings Reports provide a snapshot of a company’s financial performance during a specific period. Details about earnings per share, actual vs. estimated earnings, and currency in use are presented, offering insights into market reactions and trends.
# | Field | Type | Description |
1. | earn_before_after_market | String | Specifies if the earnings report was released before the market opened or after it closed. |
2. | earn_currency | String | The currency in which the earnings data is reported. |
3. | earn_eps_actual | Numeric | Actual earnings per share reported for the period. |
4. | earn_eps_estimate | Numeric | Analysts’ estimate of earnings per share for the period. |
5. | earn_eps_difference | Numeric | Difference between actual and estimated earnings per share. |
6. | earn_surprise_percent | Numeric | Percentage difference between actual and estimated earnings per share |