Documentation
KPIs from every market — one vocabulary
Revenue in a US 10-K and a Japanese Yūho is the same economic concept — but each filing system labels it differently and buries it in its own taxonomy. OpenFilings extracts each figure directly from the official source and makes it available under a single field name, regardless of which market or accounting standard produced it.
The problem — same concept, different labels
Without a shared vocabulary, cross-market research breaks at the first comparison:
- Label fragmentation— “Revenues” vs 売上高 vs ifrs-full:Revenue all refer to the same line
- Granularity differences — gross vs net revenue, consolidated vs parent-only
- Currency & unit — USD millions vs JPY thousands vs CNY
- Filing format — iXBRL inline, PDF tables, structured text blocks
OpenFilings handles this per market so you don't have to rebuild a parser per exchange. Each filing resolves to canonical field names — traceable to the source line and validated against official published figures.
Markets and accounting frameworks
| Framework | Markets | Source labels (examples) |
|---|---|---|
| US-GAAP | SEC EDGAR (10-K, 10-Q) | Revenues, OperatingIncomeLoss, NetIncomeLoss, Assets |
| IFRS / ESEF | European issuers (ESEF XBRL) | ifrs-full:Revenue, ProfitLossFromOperatingActivities |
| JP-GAAP | EDINET (Yūho, quarterly) | 売上高, 営業利益, 当期純利益 |
| K-GAAP | OpenDART (KR listed) | 매출액, 영업이익, 당기순이익 |
| CAS | CNINFO (A-shares, HK) | 营业总收入, 净利润, 经营活动现金流 |
Available KPI fields
Every filing in Filings / Atom (RSS+), MCP, and the REST API exposes the same field names. The subset below is the everyday core — see the full standardized financials catalog for every line item:
| Field | What it covers |
|---|---|
| revenue | Top-line comparison across sectors and markets |
| operating_income | Operating profitability before financing structure |
| net_income | Bottom-line result attributable to shareholders |
| total_assets | Balance sheet scale |
| equity | Shareholders' equity / book value proxy |
| operating_cash_flow | Earnings quality and cash conversion |
| gross_margin | Derived margin — comparable across markets |
| free_cash_flow | Derived — OCF minus capex when components available |
Currency and accounting standard (US-GAAP, IFRS, JP-GAAP, etc.) are preserved on each entry so you always know the source context. The underlying figures are not restated — they come directly from what the company reported.
Example — compare across markets
Verified, not guessed
KPIs are locked against figures published in official annual reports — extracted from structured XBRL data, not OCR or PDF text. When extraction fails validation, entries are flagged rather than silently published with bad numbers.