標準化された財務

実際に比較できる基本事項。

損益計算書、貸借対照表、キャッシュフロー、株式、ガバナンスにわたる正規の項目 — Capital IQ スタイルの分類法。ファイリングは、開示する行のみを出力します。欠落しているセルは数字をでっち上げるのではなく、空のままになります。

191

標準化されたKPI

1 つの分類法ですべての市場をサポート

67,253

インデックスされた企業

そして拡大する

3,410,386

インデックス付きのファイリング

財務諸表だけでなく全書類

市場

United States, Japan, Hong Kong, Taiwan, South Korea, China, European Union (all 27 member states), France, United Kingdom, Brazil, Mexico, Australia, India, Singapore, United Arab Emirates, Saudi Arabia, Israel, Canada, Thailand, Malaysia, Indonesia, Philippines, Vietnam, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Sweden, Argentina, Chile, Colombia, Egypt, Iceland, Kazakhstan, Norway, New Zealand, Peru, Pakistan, Turkey, South Africa, and Switzerland

申請の KPI を参照→ハーモナイゼーションの仕組み →

標準化され、追跡可能で、ポイントインタイム

何が数字を比較できるのか

1 つの分類法

62 市場全体に適用される単一の Capital-IQ スタイルの項目語彙。フランクフルト ESEF の申告とサンパウロの CVM レポートからの収益が同じ行に表示されます。

ソースまで追跡可能

すべての図は、その出典となった公式ファイルへのポインタを保持しています。ブラックボックス調整なしで、プライマリ文書に対してあらゆる数値を監査します。

提出されたままの状態と時点の状態

値は報告どおりに取得されます。再記述は、履歴を黙って上書きするのではなく、別個の記録として残ります。つまり、先読みバイアスがなく、バックテスト用のクリーンな入力となります。

API と MCP

REST または MCP (GET /api/v1/kpi-taxonomy、get_company_financials) を介して、企業ごとの分類と複数年のシリーズをクエリします。ファイリング、Atom、およびエージェントで同じコード。

Comparable · traceable · point-in-time

Why standardized beats as-reported

Every company reports its income statement, balance sheet, and cash flow in its own layout, its own order, its own labels — and often its own accounting standard. Comparing two issuers, or one issuer across time, means reconciling all of that by hand first.

OpenFilings does it once: each filing maps onto a shared taxonomy of 191line items, so “revenue” means the same thing whether the filer is in Tokyo, London, or São Paulo. Values stay as-filed and point-in-time; every figure keeps a link to the primary source document.

The line items we standardize

191 KPIs across five groups

Same codes in Filings, Atom (RSS+), REST, and MCP. Not every filing has every row — coverage is densest on US-GAAP and IFRS/ESEF XBRL, then filled market-by-market. Full dictionary via GET /api/v1/kpi-taxonomy.

Income Statement

58 items

Revenuerevenue
Revenue (quarter)revenue_quarter
Gross Profitgross_profit
Operating Incomeoperating_income
Net Incomenet_income
Net Income (Parent Shareholders)net_income_attributable
Net Income (Minority Interest)net_income_minority_interest
EBITDAebitda
R&D Expensernd
Income Tax Expenseincome_tax
Pre-tax Incomepretax_income
EPS Dilutedeps_diluted
EBITebit
Interest Expenseinterest_expense
Non-Operating Incomenon_operating_income
Non-Operating Expensesnon_operating_expenses
Return on Equity (Official)roe_official
Equity Ratio (Official)equity_ratio_official
Effective Tax Rateeffective_tax_rate
Total Shareholder Returntotal_shareholder_return
Total Return on Share Price Indextotal_return_share_price_index
Adjusted EPSadjusted_eps
Gross Margin (TTM)gross_margin_ttm
Operating Margin (TTM)operating_margin_ttm
Profit Margin (TTM)profit_margin_ttm
Return on Equity (TTM)return_on_equity_ttm
Return on Assets (TTM)return_on_assets_ttm
EBITDA (TTM)ebitda_ttm
Cost Of Revenuecost_of_revenue
Cost Of Goods Soldcost_of_goods_sold
Selling General & Admin Expsga_expense
Depreciation & Amort (Supplemental)da_supplemental
Amort of Goodwill and Intangiblesamort_goodwill_intangibles
Other Operating Expense/(Income)other_operating_expense
Interest and Investment Incomeinterest_income
Net Interest Expnet_interest_expense
Income/(Loss) from Affiliatesequity_in_earnings
Currency Exchange Gains (Loss)currency_exchange_gain_loss
Other Non Operating Income (Expenses)other_non_operating_income_exp
EBT Excl Unusual Itemsebt_excl_unusual
Restructuring Chargesrestructuring_charges
Merger & Related Restruct. Chargesmerger_restruct_charges
Impairment of Goodwillimpairment_goodwill
Gain (Loss) On Sale Of Invest.gain_loss_sale_investments
Gain (Loss) On Sale Of Assetsgain_loss_sale_assets
Asset Writedownasset_writedown
In Process R&D Exp.in_process_rd
Insurance Settlementsinsurance_settlements
Legal Settlementslegal_settlements
Other Unusual Itemsother_unusual_items
Total Unusual Itemstotal_unusual_items
Earnings from Continuing Operationsearnings_continuing_ops
Earnings of Discontinued Opsearnings_discontinued_ops
Extraordinary Item & Accounting Changeextraordinary_items
Pref. Dividends and Other Adj.preferred_dividends
NI to Common Incl Extra Itemsni_to_common_incl_extra
NI to Common Excl Extra Itemsni_to_common_excl_extra
Basic EPSeps_basic

Balance Sheet

65 items

Total Assetstotal_assets
Current Assetscurrent_assets
Current Liabilitiescurrent_liabilities
Total Liabilitiestotal_liabilities
Total Equityequity
Noncontrolling Interestnoncontrolling_interest
Retained Earningsretained_earnings
Cash & Equivalentscash
Total Debttotal_debt
Long-term Debtlong_term_debt
Short-term Debtshort_term_debt
Deferred Revenue (Current)deferred_revenue_current
Accumulated Deficitaccumulated_deficit
Trade Receivablestrade_receivables
Trade Payablestrade_payables
Interest-Bearing Debt (Current)ibd_current
Interest-Bearing Debt (Non-Current)ibd_noncurrent
Non-Current Assetsnoncurrent_assets
Investment Securitiesinvestment_securities
Lease Liabilities (Current)lease_liabilities_cl
Lease Liabilities (Non-Current)lease_liabilities_ncl
Deferred Tax Liabilitiesdeferred_tax_liabilities
Provision for Bonusesprovision_for_bonuses
Net Defined Benefit Liabilitynet_defined_benefit_liability
Net Defined Benefit Assetnet_defined_benefit_asset
Investments and Other Assetsinvestments_and_other_assets
Buildings and Structures (Net)buildings_and_structures
Construction in Progressconstruction_in_progress
Contract Liabilitiescontract_liabilities
Machinery and Equipment (Net)machinery_and_equipment
Short-Term Investment Securitiesshort_term_securities
Accounts Payable — Otheraccounts_payable_other
Advances Receivedadvances_received
Allowance for Doubtful Accountsallowance_for_doubtful_accounts
Adjusted BPSadjusted_bps
Debt to Equitydebt_to_equity
Current Ratiocurrent_ratio
Short Term Investmentsshort_term_investments
Total Cash & ST Investmentstotal_cash_st_investments
Accounts Receivableaccounts_receivable
Total Receivablestotal_receivables
Inventoryinventory
Prepaid Expensesprepaid_expenses
Other Current Assetsother_current_assets
Gross Property, Plant & Equipmentgross_ppe
Accumulated Depreciationaccumulated_depreciation
Net Property, Plant & Equipmentnet_ppe
Long-term Investmentslong_term_investments
Goodwillgoodwill
Other Intangiblesother_intangibles
Total Intangiblestotal_intangibles
Other Long-Term Assetsother_long_term_assets
Accounts Payableaccounts_payable
Accrued Expensesaccrued_expenses
Current Portion of Long Term Debtcurrent_portion_lt_debt
Current Portion of Capital Leasescurrent_portion_leases
Other Current Liabilitiesother_current_liabilities
Capital Leasescapital_leases
Pension & Other Post-Retire. Benefitspension_liabilities
Other Non-Current Liabilitiesother_long_term_liabilities
Preferred Stockpreferred_stock
Common Stockcommon_stock
Additional Paid In Capitaladditional_paid_in_capital
Treasury Stocktreasury_stock
Comprehensive Income and Othercomprehensive_income_equity

Cash Flow

46 items

Operating Cash Flowoperating_cash_flow
Capital Expenditurescapex
Investing Cash Flowinvesting_cash_flow
Depreciation & Amortizationdepreciation_amortization
Free Cash Flowfree_cash_flow
Stock-Based Compensationstock_based_comp
Financing Cash Flowfinancing_cash_flow
Cash Dividends Paidcash_dividends_paid
Total Dividends Announceddividends_total_announced
Adjusted Dividend Per Shareadjusted_dividend_per_share
Free Cash Flow (TTM)free_cash_flow_ttm
Net Income (starting point for CFO)cf_net_income
Asset Writedown & Restructuring Costsasset_writedown_restructuring_cf
Net Cash From Discontinued Opscash_from_discontinued_ops
Change in Accounts Receivablechange_in_accounts_receivable
Change in Inventorieschange_in_inventories
Change in Accounts Payablechange_in_accounts_payable
Change in Unearned Revenuechange_in_unearned_revenue
Change in Income Taxeschange_in_income_taxes
Change in Deferred Taxchange_in_deferred_tax
Change in Other Net Operating Assetschange_in_other_working_capital
Sale of Property, Plant, and Equipmentsale_of_ppe
Cash Acquisitionscash_acquisitions
Divestituresdivestitures
Sale (Purchase) of Investmentssale_purchase_of_investments
Other Investing Activitiesother_investing_activities
Short Term Debt Issuedshort_term_debt_issued
Long Term Debt Issuedlong_term_debt_issued
Total Debt Issuedtotal_debt_issued
Short Term Debt Repaidshort_term_debt_repaid
Long Term Debt Repaidlong_term_debt_repaid
Total Debt Repaidtotal_debt_repaid
Issuance of Common Stockissuance_of_common_stock
Repurchase of Common Stockrepurchase_of_common_stock
Issuance of Preferred Stockissuance_of_preferred_stock
Repurchase of Preferred Stockrepurchase_of_preferred_stock
Common Dividends Paidcommon_dividends_paid
Preferred Dividends Paidpreferred_dividends_paid
Other Financing Activitiesother_financing_activities
Foreign Exchange Rate Effectforeign_exchange_effect
Misc. Cash Flow Adjustmentsmisc_cash_flow_adjustments
Net Change in Cashnet_change_in_cash
Cash Interest Paidcash_interest_paid
Cash Taxes Paidcash_taxes_paid
Levered Free Cash Flowlevered_free_cash_flow
Unlevered Free Cash Flowunlevered_free_cash_flow

Share Information

8 items

Diluted Share Countshares_diluted
Basic Share Countshares_basic
Employee Countemployee_count
Directors' Total Shares Helddirectors_shares_held
Directors' Ownership Ratiodirectors_ownership_ratio
Cross-Shareholding Total Book Valuecross_shareholding_total_book_value
Cross-Shareholding Total Shares Heldcross_shareholding_total_shares_held
Stock Split Adjustment Factorsplit_adjustment_factor

Governance & Workforce

14 items

Average Employee Ageavg_age
Average Annual Salaryavg_annual_salary
Average Tenure (Years)avg_tenure_years
Number of Female Directorsfemale_directors
Number of Male Directorsmale_directors
Average Temporary Employeestemp_employees
Female Director Ratiofemale_director_ratio
Female Manager Ratiofemale_manager_ratio
Male Parental Leave Take-Up Ratemale_parental_leave_ratio
Gender Pay Gap (All Employees)gender_pay_gap_all
Gender Pay Gap (Regular Employees)gender_pay_gap_regular
Gender Pay Gap (Non-Regular Employees)gender_pay_gap_nonregular
Total Director Remunerationdirector_remuneration_total
Director Remuneration Headcountdirector_remuneration_headcount

How to pull standardized financials

One company, every period, every statement

Authenticate with an API key from My Page, or connect Claude or Cursor and sign in. Same taxonomy either way.

# KPI dictionary (canonical line-item codes)
curl "https://api.openfilings.org/api/v1/kpi-taxonomy" \
  -H "X-API-Key: $OPENFILINGS_API_KEY"

# Standardized financials for one company (multi-year)
curl "https://api.openfilings.org/api/v1/companies/financials?ticker=AAPL&market_id=us&fiscal_year_from=2020&line_items=revenue,ebitda,net_income" \
  -H "X-API-Key: $OPENFILINGS_API_KEY"

REST API docs →Financial KPIs MCP →Pricing →

よくある質問

Standardized financial data

What is standardized financial data?+

Income statement, balance sheet, cash-flow, share, and governance figures mapped onto one consistent set of 191 line items — the same field names for every company and market — so fundamentals are directly comparable rather than reported in each issuer's own layout.

Which statements and line items are covered?+

Income statement, balance sheet, cash flow, share metrics, plus governance and workforce disclosures where the filing provides them — from revenue and operating income through total assets, free cash flow, and board composition ratios.

Can I trace a figure back to the filing?+

Yes. Each KPI stays attached to the source filing (and section when available), so you can open the original regulator document and verify the number.

How do different accounting standards map?+

US-GAAP, IFRS/ESEF, JP-GAAP, K-GAAP, CAS, and other local frameworks are resolved at parse time onto the shared taxonomy. Currency and accounting standard are preserved on each value so you always know the source context.

How do I access the data?+

Per company via get_company_financials / GET /api/v1/companies/financials, or browse live in Filings. The full dictionary is GET /api/v1/kpi-taxonomy (auth required).