Financial Field Definitions

Financial fields are standardized across various industries, ensuring consistency in financial reporting. These fields are found in the cashFlow, incomeStatement, and balanceSheet keys of the FinancialsResponse interface.

type TemplateCode = 'NORMAL' | 'BANK' | 'MINING' | 'TRANSPORTATION' | 'INSURANCE' | 'UTILITY'
 
interface FinancialsResponse {
  symbol: string
  templateCode: TemplateCode // Indicates which properties will be found in the balanceSheet, cashFlow, and incomeStatement props
  currency: string 
  date: string[] 
  fiscalPeriod: FiscalPeriod[] 
  fiscalYear: number[] 
  // These props contain the financial fields
  balanceSheet: Record<StatementField, (number | null)[]> 
  cashFlow: Record<StatementField, (number | null)[]> 
  incomeStatement: Record<StatementField, (number | null)[]> 
}

You can test the financials endpoint using the Financials API Reference

Industry Templates

There are 6 financial report templates for cash flow, income statement, and balance sheet data. These templates provide a consistent structure for financial data across various industries, ensuring that all relevant fields are included for accurate financial reporting. The following templates are available:

NORMAL
BANK
MINING
TRANSPORTATION
INSURANCE
UTILITY

Below is a table defining all available fields and which templates they occur in.

Field Definitions

	#	Field Name	Templates	Description
Income Statement	1	costOfRevenue		Direct costs attributable to the production of goods or services sold
	2	costOfRevenueDDA		Cost of revenue related to depreciation, depletion, and amortization of assets
	3	costOfRevenueExplorationAndMineralPropertyLease		Direct costs for mineral exploration and property lease expenses
	4	costOfRevenueFuel		Fuel costs directly attributable to revenue-generating operations
	5	costOfRevenueFuelAndPurchasePower		Combined fuel and purchased power costs for utility operations
	6	costOfRevenueMaintenanceAndRepairs		Maintenance and repair costs directly related to revenue generation
	7	costOfRevenueOperationAndMaintenance		Direct operational and maintenance costs for service delivery
	8	costOfRevenueRentAndLandingFees		Rental and landing fees directly attributable to transportation services
	9	creditLossProvision		Provision for expected credit losses on loans and receivables
	10	ebit		Earnings before interest and taxes, measuring operational profitability
	11	ebitda		Earnings before interest, taxes, depreciation, and amortization
	12	epsBasic		Basic earnings per share calculated using weighted average shares outstanding
	13	epsDiluted		Diluted earnings per share including potential dilution from stock options and convertibles
	14	expenseContractServices		Costs for services provided by external contractors and consultants
	15	expenseDepreciationAmortizationDepletion		Systematic allocation of asset costs including resource depletion
	16	expenseDepreciationAndAmortization		Non-cash charges for asset deterioration and intangible asset amortization
	17	expenseFeesAndCommissions		Fees and commissions paid for various business services
	18	expenseGeneralAndAdministrative		Corporate overhead costs including management salaries and office expenses
	19	expenseInterest		Interest expense on debt, loans, and other borrowing arrangements
	20	expenseInterestForDebtCurrent		Interest expense specifically attributable to short-term debt obligations
	21	expenseInterestForDebtNonCurrent		Interest expense specifically attributable to long-term debt obligations
	22	expenseInterestForDeposit		Interest expense paid on customer deposits in banking operations
	23	expenseInterestForFederalFundsSoldAndSecuritiesPurchasedUnderAgreementToResell		Interest expense on federal funds and repurchase agreements
	24	expenseInterestNonOperating		Interest expenses not related to core business operations
	25	expenseInterestOther		Other interest expenses not classified in specific categories
	26	expenseLossAdjustment		Costs associated with investigating and settling insurance claims
	27	expenseNonInterest		Operating expenses excluding interest expense, primarily used by financial institutions
	28	expenseOccupancyAndEquipment		Costs for office space, facilities, and equipment usage
	29	expenseOperating		Total operating expenses incurred in normal business operations
	30	expensePolicyholderAcquisition		Costs incurred to acquire new insurance policies and customers
	31	expensePolicyholderBenefitsAndClaims		Insurance benefits and claims paid to policyholders
	32	expensePolicyholderDividends		Dividends paid to participating policyholders in mutual insurance companies
	33	expensePolicyholderInterest		Interest credited to policyholder accounts in insurance products
	34	expenseResearchAndDevelopment		Costs for research activities and development of new products or services
	35	expenseSecuritiesAmortization		Amortization of premiums and discounts on investment securities
	36	expenseSellingAndMarketing		Costs for sales activities, advertising, and customer acquisition
	37	expenseSellingGeneralAndAdministrative		Combined selling expenses and general administrative costs
	38	expenseTotal		Total expenses incurred during the reporting period
	39	expenseUnderwriting		Costs associated with insurance underwriting activities and risk assessment
	40	gainLossForeignExchange		Gains or losses from foreign currency translation and transaction exposure
	41	gainLossInvestmentBanking		Gains or losses from investment banking and capital markets activities
	42	gainLossInvestments		Realized and unrealized gains or losses on investment portfolio
	43	gainLossOnSaleOfAssets		Gains or losses recognized from disposing of company assets
	44	gainLossTrading		Gains or losses from trading activities in securities and derivatives
	45	grossProfit		Revenue minus cost of revenue, indicating basic operational profitability
	46	incomeDividends		Dividend income received from investments in other companies
	47	incomeExpenseFeesAndCommissions		Net income or expense from fees and commissions
	48	incomeExpenseInterest		Net interest income or expense from various sources
	49	incomeExpenseInterestNonOperating		Non-operating interest income or expense
	50	incomeExpenseNonInterest		Non-interest income minus non-interest expense, used by financial institutions
	51	incomeExpenseOther		Other income and expenses not classified elsewhere
	52	incomeExpenseSpecialCharges		Special or unusual income and expense items
	53	incomeFeesAndCommissions		Revenue from fees and commissions for services provided
	54	incomeFromEquityInterestNetOfTax		Income from equity method investments, net of applicable taxes
	55	incomeInterest		Interest income from loans, deposits, and investment securities
	56	incomeInterestFromDeposits		Interest income earned on deposits held at financial institutions
	57	incomeInterestFromFederalFundsSoldAndSecuritiesPurchasedUnderAgreementToResell		Interest income from federal funds and repurchase agreements
	58	incomeInterestFromLeases		Interest income component of lease agreements
	59	incomeInterestFromLoans		Interest income earned on loan portfolio
	60	incomeInterestFromLoansAndLease		Combined interest income from loans and lease financing
	61	incomeInterestFromSecurities		Interest income earned on investment securities portfolio
	62	incomeInterestNonOperating		Interest income not related to core business operations
	63	incomeInterestOther		Other interest income not classified in specific categories
	64	incomeInvestments		Total income from investment activities including dividends and capital gains
65	incomeMinorityInterests		Income attributable to non-controlling interests in consolidated subsidiaries
66	incomeNet		Net income after all revenues, expenses, and taxes
67	incomeNetCommonStockholders		Net income available to common shareholders after preferred dividends
68	incomeNetIncludingNoncontrollingInterests		Total net income including amounts attributable to non-controlling interests
69	incomeOperating		Operating income before interest and taxes from core business activities
70	incomePretax		Income before provision for income taxes
71	revenuePremiumsEarned		Insurance premiums earned during the reporting period
72	revenuePremiumsWritten		Total insurance premiums written during the reporting period
73	revenueTotal		Total revenue from all business operations and activities
74	shareCountOutstandingAverageBasic		Weighted average number of basic shares outstanding during the period
75	shareCountOutstandingAverageDiluted		Weighted average diluted shares including potential dilution from options
76	taxProvision		Provision for income taxes including current and deferred tax expense
Balance Sheet	77	assets		Total assets representing all resources owned or controlled by the company that have economic value
	78	assetsCashAndCashEquivalents		Cash on hand and short-term liquid investments readily convertible to cash within 90 days
	79	assetsCurrent		Assets expected to be converted to cash, sold, or consumed within one operating cycle or year
	80	assetsCurrentOther		Current assets not classified elsewhere, including prepaid expenses and deferred charges
	81	assetsFederalFundsSoldAndSecuritiesPurchasedUnderAgreementToResell		Banking assets representing federal funds sold and securities purchased under repurchase agreements
	82	assetsForeclosed		Real estate and other assets acquired through foreclosure proceedings on defaulted loans
	83	assetsGoodwill		Intangible asset representing the excess of purchase price over fair value of acquired assets
	84	assetsGoodwillAndIntangibles		Combined value of goodwill and other intangible assets such as patents and trademarks
	85	assetsIntangibles		Non-physical assets with economic value including patents, copyrights, and customer relationships
	86	assetsInventory		Raw materials, work-in-progress, and finished goods held for sale in the ordinary course of business
	87	assetsInvestments		Total investment portfolio including securities, subsidiaries, and other financial instruments
	88	assetsInvestmentsCurrent		Short-term marketable securities and investments expected to be liquidated within one year
	89	assetsInvestmentsNonCurrent		Long-term investments in securities, subsidiaries, and other entities held for more than one year
	90	assetsInvestmentsOther		Investment assets not classified elsewhere, including real estate and alternative investments
	91	assetsLoan		Total loans outstanding to customers, net of allowances for credit losses
	92	assetsNonCurrent		Assets held for more than one year including property, equipment, and long-term investments
	93	assetsNonCurrentOther		Non-current assets not classified elsewhere, including deferred tax assets and deposits
	94	assetsOther		Miscellaneous assets not fitting into standard categories, including derivatives and deposits
	95	assetsPPE		Property, plant, and equipment at cost less accumulated depreciation and impairment charges
	96	assetsPrepaidExpense		Payments made in advance for goods or services to be received in future periods
	97	assetsReceivables		Total amounts owed to the company by customers, employees, and other parties
	98	assetsReceivablesAccounts		Amounts owed by customers for goods or services sold on credit terms
	99	assetsReceivablesLoans		Outstanding loan balances owed by borrowers, primarily used by financial institutions
	100	assetsReceivablesNotes		Formal written promises to pay specific amounts at defined future dates
	101	assetsReceivablesOther		Receivables not classified elsewhere, including employee advances and tax refunds
	102	assetsReinsuranceRecoverable		Amounts recoverable from reinsurance companies for claims paid or reserves established
	103	assetsRestrictedCash		Cash held for specific purposes and not available for general business operations
	104	assetsRestrictedCashAndCashEquivalents		Cash and liquid investments restricted for specific uses or held as collateral
	105	assetsTangiblesNet		Physical assets net of accumulated depreciation, excluding intangible assets
	106	equity		Total shareholders equity representing ownership interest in the company
	107	equityAdditionalPaidInCapital		Amount paid by shareholders above par value of stock issued
	108	equityCapitalStock		Par or stated value of issued common and preferred stock
	109	equityGainLossNotAffectingRetainedEarnings		Unrealized gains and losses reported in other comprehensive income
	110	equityGainLossOther		Other equity adjustments not affecting retained earnings or comprehensive income
	111	equityInterestOther		Other equity interests including partnerships and joint venture interests
	112	equityMinorityInterest		Equity attributable to non-controlling shareholders in consolidated subsidiaries
	113	equityRetainedEarnings		Cumulative net income retained in the business after dividend payments
	114	equityStockholders		Total equity attributable to common shareholders
	115	equityTreasuryStock		Company shares repurchased and held in treasury, reducing total equity
	116	equityUnrealizedGainLoss		Unrealized gains and losses on available-for-sale securities and derivatives
	117	liabilities		Total liabilities representing all debts and obligations owed by the company
	118	liabilitiesAccruedExpenses		Expenses incurred but not yet paid, including wages and utilities
	119	liabilitiesCapitalLease		Total obligations under capital lease agreements for equipment and property
	120	liabilitiesCapitalLeaseCurrent		Capital lease obligations due within one year
	121	liabilitiesCapitalLeaseNonCurrent		Capital lease obligations due after one year
	122	liabilitiesCurrent		Obligations expected to be settled within one operating cycle or year
	123	liabilitiesCurrentOther		Current liabilities not classified elsewhere, including accrued expenses
	124	liabilitiesDebt		Total debt including short-term and long-term borrowings and bonds
	125	liabilitiesDebtAndCapitalLeaseCurrent		Combined current portion of debt and capital lease obligations
	126	liabilitiesDebtAndCapitalLeaseNonCurrent		Combined non-current debt and capital lease obligations
	127	liabilitiesDebtCurrent		Debt obligations due within one year
	128	liabilitiesDebtNet		Total debt minus cash and cash equivalents
	129	liabilitiesDebtNonCurrent		Long-term debt obligations due after one year
	130	liabilitiesDeposits		Customer deposits in banking institutions including checking and savings accounts
	131	liabilitiesNonCurrent		Liabilities due after one year including long-term debt and deferred taxes
	132	liabilitiesNonCurrentOther		Non-current liabilities not classified elsewhere
	133	liabilitiesOther		Miscellaneous liabilities not fitting into standard categories
	134	liabilitiesPayables		Total amounts owed to suppliers, vendors, and other creditors
	135	liabilitiesPayablesAccounts		Amounts owed to suppliers for goods and services purchased on credit
	136	liabilitiesPayablesAndAccruedExpenses		Combined accounts payable and accrued expenses
	137	liabilitiesPayablesOther		Other payables not classified as accounts payable
	138	liabilitiesProvisionsCurrent		Current provisions for warranties, legal claims, and other contingencies
	139	shareCountOutstandingBasic		Number of basic shares outstanding at period end
	140	tangibleBookValue		Book value per share excluding intangible assets such as goodwill
141	workingCapital		Current assets minus current liabilities, indicating short-term liquidity
Cash Flow	142	cashPositionAdjustmentsOther		Other adjustments to cash position not classified in standard categories
	143	cashPositionChange		Net change in cash and cash equivalents during the reporting period
	144	cashPositionEffectOfExchangeRateChanges		Impact of foreign exchange rate fluctuations on cash balances
	145	cashPositionEnd		Cash and cash equivalents balance at the end of the reporting period
	146	cashPositionStart		Cash and cash equivalents balance at the beginning of the reporting period
	147	cfAdjustmentsOther		Other cash flow adjustments not classified in operating, investing, or financing activities
	148	cfDiscontinuedActivities		Cash flows from business operations that have been discontinued or sold
	149	cffChangeInDeposits		Net change in customer deposits, primarily applicable to banking institutions
	150	cffCommonStockIssuanceAndRepurchase		Net cash flow from issuing new common stock and repurchasing existing shares
	151	cffContinuedActivities		Cash flows from financing activities of continuing business operations
	152	cffDebtCurrentIssuancePayments		Net cash flow from issuing and repaying short-term debt obligations
	153	cffDebtIssuance		Cash proceeds from issuing new debt securities and borrowing arrangements
	154	cffDebtIssuanceAndPayments		Net cash flow from both issuing new debt and repaying existing debt
	155	cffDebtNonCurrentIssuancePayments		Net cash flow from issuing and repaying long-term debt obligations
	156	cffDebtPayments		Cash payments for debt principal repayments and debt retirement
	157	cffDiscontinuedActivities		Cash flows from financing activities of discontinued business operations
	158	cffDividendsPaid		Cash dividends paid to common and preferred shareholders during the period
	159	cffFinancingCashFlow		Total net cash provided by or used in financing activities
	160	cffInterestPaid		Cash payments for interest expense on debt and other borrowing arrangements
	161	cffOther		Other financing cash flows not classified in standard financing categories
	162	cffPreferredStockIssuanceAndRepurchase		Net cash flow from issuing and repurchasing preferred stock
	163	cffStockIssuance		Cash proceeds from issuing new equity securities to investors
	164	cffStockRepurchase		Cash payments for repurchasing company shares from the market
	165	cfiBusinessPurchaseAndSale		Net cash flow from acquiring and disposing of business operations and subsidiaries
	166	cfiCapitalExpenditure		Cash payments for acquiring property, plant, equipment, and other capital assets
	167	cfiCapitalExpenditureReported		Capital expenditures as reported in the cash flow statement
	168	cfiContinuedActivities		Cash flows from investing activities of continuing business operations
	169	cfiDiscontinuedActivities		Cash flows from investing activities of discontinued business operations
	170	cfiDividendsReceived		Cash dividends received from investments in other companies
	171	cfiIntangiblePurchaseAndSale		Net cash flow from acquiring and disposing of intangible assets
	172	cfiInterestReceived		Cash receipts from interest earned on investments and deposits
	173	cfiInvestingCashFlow		Total net cash provided by or used in investing activities
	174	cfiInvestmentPropertyPurchaseAndSale		Net cash flow from acquiring and disposing of investment real estate
	175	cfiInvestmentPurchaseAndSale		Net cash flow from buying and selling investment securities
	176	cfiLoanPurchaseAndSale		Net cash flow from purchasing and selling loan portfolios
	177	cfiOther		Other investing cash flows not classified in standard investing categories
	178	cfiPPEPurchaseAndSale		Net cash flow from acquiring and disposing of property, plant, and equipment
	179	cfoAmortizationOfSecurities		Non-cash amortization of premiums and discounts on investment securities
	180	cfoAssetImpairmentCharge		Non-cash charges for write-downs of assets to fair value
	181	cfoChangeInWorkingCapital		Net change in current assets minus current liabilities affecting cash flow
	182	cfoContinuedActivities		Cash flows from operating activities of continuing business operations
	183	cfoDeferredTax		Non-cash provision for deferred income tax assets and liabilities
	184	cfoDepreciationAmortization		Non-cash charges for depreciation of assets and amortization of intangibles
	185	cfoDepreciationAmortizationDepletion		Non-cash charges including depreciation, amortization, and resource depletion
	186	cfoDiscontinuedActivities		Cash flows from operating activities of discontinued business operations
	187	cfoDividendPaid		Cash dividends paid to shareholders from operating cash flows
	188	cfoDividendReceived		Cash dividends received from investments, included in operating activities
	189	cfoGainLoss		Gains or losses on sale of assets that affect operating cash flows
	190	cfoInterestCreditedOnPolicyholderDeposits		Interest payments made to policyholders in insurance companies
	191	cfoInterestPaid		Cash payments for interest expense, typically classified as operating activity
	192	cfoInterestReceived		Cash receipts from interest income, typically classified as operating activity
	193	cfoNetIncomeContinuingOperations		Net income from continuing operations used as starting point for cash flow
	194	cfoOperatingCashFlow		Total net cash provided by or used in operating activities
	195	cfoOtherNonCashItems		Other non-cash income statement items affecting operating cash flow
	196	cfoStockCompensation		Non-cash expense for employee stock-based compensation plans
	197	cfoTaxesPaid		Cash payments for income taxes to government authorities
	198	cfoUnrealizedGainLossDerivatives		Non-cash gains or losses on derivative financial instruments
	199	cfoUnrealizedGainLossInvestmentSecurities		Non-cash gains or losses on investment securities portfolio
	200	freeCashFlow		Operating cash flow minus capital expenditures, representing discretionary cash available
	201	supplementalDataInterestPaid		Supplemental cash flow information showing total interest payments
	202	supplementalDataTaxPaid		Supplemental cash flow information showing total tax payments

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