Methodology

Every number on CompanyScope is a value a company filed with the SEC. We do not estimate, adjust or fill in missing data. This page explains exactly how we choose which filed value to show.

Which companies are covered

We start from the SEC's company ticker list and take the largest companies (in the order the SEC publishes that list), then keep those that file US-GAAP financial statements and have filed an annual report since July 2024. That gives 500 companies. Foreign private issuers that report under IFRS, investment funds and trusts are not covered yet.

Annual figures

For income-statement and cash-flow items we use values tagged with a duration of 340–380 days (to allow for 52- and 53-week years) that appear in an annual report: Form 10-K, 10-KT, 20-F or 40-F, or an amendment. Each fiscal year is labeled by the month it ended. Balance-sheet items are point-in-time values on the same fiscal year-end dates.

Restatements

A 10-K usually repeats the prior two or three years. When the same period appears in several filings, we show the value from the most recently filed one, so restated figures replace the originals. The “Reported in” row and each table cell (hover or long-press) identify the filing and accession number behind the figure.

Which XBRL concept

Companies tag the same idea with different concepts — revenue in particular changed for many companies when ASC 606 took effect in 2018. For each metric we check a fixed list of concepts in priority order (listed in the glossary) and, for each year, use the first one the company reported. The revenue page shows the concept used for every year so you can see where the series switches.

Quarterly figures

Quarterly revenue uses three-month values (80–100 days) from 10-Q filings. Fourth quarters normally appear only inside the 10-K, so we do not list them, and we do not derive them by subtraction.

Calculations

Growth rates, margins, CAGR, current ratio, debt-to-equity and free cash flow are simple arithmetic on the filed values shown on the same page. Growth is not shown when the prior-year value is zero or negative.

Indexing and thin pages

A company section is only published when there is enough data to be useful: at least three fiscal years of revenue for the revenue page, three years of income data for the financials page, two year-ends for the balance sheet page and three filings for the filings page. Sections that do not meet the threshold are not created and are not linked.

Known limitations

• Figures are only as accurate as the XBRL tagging in each filing. Errors in a company's tagging will appear here.
• Companies define line items differently; bank and insurer income statements are not comparable to industrial companies.
• Companies that changed fiscal year or merged may show gaps.
• Data is refreshed when we rebuild the site from a new SEC data file, not in real time. The file date is shown on every company page.

Spot an error? Tell us and we will check it against the filing.