2.3 – Data Dictionary

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.

1.company_idStringA unique identifier for the company (InfoTrie Internal ID).
2.symbol_nameStringCompany long name (generally follows the Bloomberg naming convention).
3.symbol_codeStringBloomberg code representing the stock ticker.
4.symbol_typeStringSpecifies the type of the stock symbol (e.g., common stock, preferred stock).
5.exchange_nameStringThe name of the stock exchange where the company is listed.
6.exchange_codeString2 letters code representing the stock exchange.
7.country_nameStringThe country where the company is headquartered.
8.country_codeStringISO 3 code. The standard code representing the country (e.g., US for the United States).
9.dateDateThe date for which the financial data applies.
10.currencyStringISO 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.

1. bs_total_assetsNumericThe total value of everything the company owns.
2. bs_intangible_assetsNumericNon-physical assets like patents, copyrights, and goodwill.
3. bs_earning_assetsNumericAssets that generate revenue, like investments or rental properties.
4. bs_other_current_assetsNumericOther short-term assets not specifically listed.
5. bs_total_liabNumericThe total liabilities or debts the company owes.
6. bs_total_stockholder_equityNumericThe value that belongs to the company’s owners after deducting liabilities.
7. bs_deferred_long_term_liabNumericLong-term liabilities that are not due within the current year.
8. bs_other_current_liabNumericOther short-term liabilities not specifically listed.
9. bs_common_stockNumericThe value of the company’s common stock.
10. bs_capital_stockNumericThe total value of all the company’s stock, including common and preferred.
11. bs_retained_earningsNumericCumulative earnings that have not been distributed to shareholders.
12. bs_other_liabNumericOther liabilities not specifically listed.
13. bs_good_willNumericThe excess value paid during an acquisition beyond the fair value of acquired assets.
14. bs_other_assetsNumericOther assets not specifically listed.
15. bs_cashNumericThe amount of physical cash the company has on hand.
16. bs_cash_and_equivalentsNumericCash plus short-term investments that can be quickly converted to cash.
17. bs_total_current_liabilitiesNumericShort-term liabilities due within a year.
18. bs_current_deferred_revenueNumericRevenue received but not yet earned (for services/products to be delivered in the future).
19. bs_net_debtNumericTotal debt minus cash and cash equivalents.
20. bs_short_term_debtNumericDebt that is due within the current year.
21. bs_short_long_term_debtNumericThis 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_totalNumericThe combined total of both short-term and long-term debts.
23. bs_other_stockholder_equityNumericOther forms of equity are not specifically listed.
24. bs_property_plant_equipmentNumericThe value of land, buildings, machinery, and other tangible fixed assets.
25. bs_total_current_assetsNumericAll assets expected to be used or converted to cash within a year.
26. bs_long_term_investmentsNumericInvestments held for longer than a year.
27. bs_net_tangible_assetsNumericTotal assets minus intangible assets and liabilities.
28. bs_short_term_investmentsNumericInvestments to be held for less than a year.
29. bs_net_receivablesNumericAmounts owed to the company that is expected to be received in the near future.
30. bs_long_term_debtNumericDebt that is not due within the current year.
31. bs_inventoryNumericThe value of goods available for sale.
32. bs_accounts_payableNumericAmounts the company owes to suppliers or vendors.
33. bs_total_permanent_equityNumericThe total equity that is not expected to be returned to investors.
34. bs_temporary_equity_redeemable_noncontrolling_interestsNumericEquity that might be returned to non-controlling interests under certain conditions.
35. bs_accumulated_other_comprehensive_incomeNumericCumulative total of other income/expenses not included in net income.
36. bs_additional_paid_in_capitalNumericAmount received from investors beyond the par value of the stock.
37. bs_common_stock_total_equityNumericTotal equity attributable to common stockholders.
38. bs_preferred_stock_total_equityNumericTotal equity attributable to preferred stockholders.
39. bs_retained_earnings_total_equityNumericPart of the total equity that comes from retained earnings.
40. bs_treasury_stockNumericStock that the company has repurchased and holds in its own treasury.
41. bs_accumulated_amortizationNumericThe cumulative amount of amortization expenses over the years.
42. bs_non_current_assets_otherNumericOther long-term assets not specifically listed.
43. bs_deferred_long_term_asset_chargesNumericLong-term assets that will be used over future periods.
44. bs_non_current_assets_totalNumericTotal of all long-term assets.
45. bs_capital_lease_obligationsNumericLiabilities from leasing assets under a capital lease.
46. bs_long_term_debt_totalNumericThe total of all long-term debt.
47. bs_non_current_liabilities_otherNumericOther long-term liabilities not specifically listed.
48. bs_non_current_liabilities_totalNumericThe total of all long-term liabilities.
49. bs_negative_goodwillNumericOccurs when the price paid for an acquisition is less than the fair value of its net assets.
50. bs_warrantsNumericFinancial instruments giving the holder the right to purchase shares at a certain price.
49. bs_preferred_stock_redeemableNumericPreferred stock that can be bought back by the issuer.
50. bs_capital_surplusNumericExcess amount received from the sale of stock over its par value.
51. bs_liabilities_and_stockholders_equityNumericThe combined total of all liabilities and equity (should match total assets).
52. bs_cash_and_short_term_investmentsNumericCombined total of cash and short-term investments.
53. bs_property_plant_and_equipment_grossNumericOriginal cost of property, plant, and equipment before depreciation.
54. bs_property_plant_and_equipment_netNumericValue of property, plant, and equipment after accounting for depreciation.
55. bs_accumulated_depreciationNumericTotal depreciation taken on physical assets over the years.
56. bs_net_working_capitalNumericCurrent assets minus current liabilities.
57. bs_net_invested_capitalNumericTotal capital invested in the company.
58. bs_common_stock_shares_outstandingNumericNumber 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.

1. cf_investmentsNumericCash spent or received from investment activities.
2. cf_change_to_liabilitiesNumericNet change in the company’s liabilities during the period.
3. cf_total_cashflows_from_investing_activitiesNumericTotal cash inflows and outflows from investments.
4. cf_net_borrowingsNumericNet change in borrowings or debt during the period.
5.cf_total_cash_from_financing_activitiesNumericTotal cash inflows and outflows from financing activities.
6. cf_change_to_operating_activitiesNumericAdjustments made to reconcile net income to cash provided by operating activities.
7. cf_net_incomeNumericThe company’s profit or loss during the period.
8. cf_change_in_cashNumericNet change in cash and cash equivalents during the period.
9. cf_begin_period_cash_flowNumericCash and cash equivalents at the beginning of the period.
10. cf_end_period_cash_flowNumericCash and cash equivalents at the end of the period.
11. cf_total_cash_from_operating_activitiesNumericTotal cash inflows and outflows from regular business operations.
12. cf_issuance_of_capital_stockNumericCash received from issuing new shares of stock.
13. cf_depreciationNumericDepreciation expense for the period.
14. cf_other_cashflows_from_investing_activitiesNumericOther cash flows related to investments not specifically listed.
15. cf_dividends_paidNumericCash paid to shareholders as dividends.
16. cf_change_to_inventoryNumericNet change in inventory levels during the period.
17. cf_change_to_account_receivablesNumericNet change in amounts owed to the company.
18. cf_sale_purchase_of_stockNumericCash from selling or buying back stock.
19. cf_other_cashflows_from_financing_activitiesNumericOther cash flows related to financing activities are not specifically listed.
20. cf_change_to_netincomeNumericAdjustments to reconcile net income to cash provided by operating activities.
21. cf_capital_expendituresNumericCash spent on acquiring or maintaining fixed assets.
22. cf_change_receivablesNumericNet change in amounts expected to be received in the future.
23. cf_cash_flows_other_operatingNumericOther cash flows from operating activities are not specifically listed.
24. cf_exchange_rate_changesNumericEffects of changes in foreign exchange rates on cash and cash equivalents.
25. cf_cash_and_cash_equivalents_changesNumericTotal change in cash and cash equivalents during the period.
26. cf_change_in_working_capitalNumericChange in the company’s net working capital during the period.
27. cf_stock_based_compensationNumericExpense related to compensating employees with stock or stock options.
28. cf_other_non_cash_itemsNumericOther non-cash expenses or gains that are added back to net income in the cash flow statement.
29. cf_free_cash_flowNumericOperating 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.

1. is_research_developmentNumericExpenses related to research and development activities.
2. is_effect_of_accounting_chargesNumericImpact of special accounting charges or changes on net income.
3. is_income_before_taxNumericProfit or loss before accounting for income taxes.
4. is_minority_interestNumericEarnings attributed to minority shareholders of a subsidiary.
5. is_selling_general_administrativeNumericTotal overhead expenses related to business operations.
6. is_selling_and_marketing_expensesNumericExpenses specifically related to selling and marketing activities.
7. is_gross_profitNumericSales minus the cost of goods sold.
8. is_reconciled_depreciationNumericDepreciation expense added back to calculate EBITDA or other metrics.
9. is_ebitNumericEarnings before interest and taxes.
10. is_ebitdaNumericEarnings before interest, taxes, depreciation, and amortization.
11. is_depreciation_and_amortizationNumericCombined depreciation and amortization expenses for the period.
12. is_non_operating_income_net_otherNumericIncome or expenses not related to regular business operations.
13. is_operating_incomeNumericProfit or loss from regular business operations before interest and taxes.
14. is_other_operating_expensesNumericOther expenses related to business operations are not specifically listed.
15. is_interest_expenseNumericExpense related to interest paid on debt.
16. is_tax_provisionNumeric Total income taxes provided for or already paid.
17. is_interest_incomeNumericIncome earned from interest-bearing assets.
18. is_net_interest_incomeNumericInterest income minus interest expense.
19. is_extraordinary_itemsNumericIncome or expenses that are unusual and not expected to recur.
20. is_non_recurringNumericOne-time income or expenses that are not part of regular business operations.
21. is_other_itemsNumericOther income or expenses not specifically listed.
22. is_income_tax_expenseNumericActual income tax expense for the period.
23. is_total_revenueNumericTotal sales or revenue for the period.
24. is_total_operating_expensesNumericTotal expenses related to regular business operations.
 25. is_cost_of_revenueNumericCost directly associated with producing the goods or services sold.
26. is_total_other_income_expense_netNumericA net total of other income and expenses not related to regular business operations.
27. is_discontinued_operationsNumericIncome or expenses from business segments that are no longer in operation.
28. is_net_income_from_continuing_opsNumericNet income from ongoing business operations.
29. is_net_income_applicable_to_common_sharesNumericNet income that is attributable to common shareholders.
30. is_preferred_stock_and_other_adjustmentsNumericAdjustments 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.

1. earn_before_after_marketStringSpecifies if the earnings report was released before the market opened or after it closed.
2. earn_currencyStringThe currency in which the earnings data is reported.
3. earn_eps_actualNumericActual earnings per share reported for the period.
4. earn_eps_estimateNumericAnalysts’ estimate of earnings per share for the period.
5. earn_eps_differenceNumericDifference between actual and estimated earnings per share.
6. earn_surprise_percentNumericPercentage difference between actual and estimated earnings per share