As-Reported Endpoint

The /as-reported/{ticker} endpoint returns every XBRL concept a company filed, keyed by the original taxonomy concept name (dim_concepts.name). No standard metric mapping is applied — this is the raw data as the company reported it.

Unlike the standard statement endpoints (/income-statement, /balance-sheet, /cashflow-statement), there is no fixed schema. Each company reports a different set of XBRL concepts, so the keys in line_items vary per ticker. No null overlay is applied.

URL

GET /api/v1/financial-statements/as-reported/{ticker}

Deprecation note: The old flat path /api/v1/as-reported/{ticker} still works but is deprecated and will be removed in a future release.

Parameters

All standard query parameters are supported:

Parameter	Type	Default	Description
`ticker`	string	—	Stock ticker symbol (path param, required)
`period`	string	`quarterly`	Period filter: `annual`, `quarterly`, or `ttm`
`fy`	integer	—	Filter by fiscal year (e.g. `2024`). Omit for all years.
`fiscal_period`	string	—	Exact period: `FY`, `Q1`, `Q2`, `Q3`, `Q4`
`limit`	integer	`4`	Number of most recent periods to return
`report_period_gte`	date	—	Period end date >= (YYYY-MM-DD)
`report_period_lte`	date	—	Period end date <= (YYYY-MM-DD)
`filing_date_gte`	date	—	Filing date >= (YYYY-MM-DD)
`filing_date_lte`	date	—	Filing date <= (YYYY-MM-DD)

Example Request

curl -H "Authorization: Bearer YOUR_API_KEY" \
  "https://api.finpoint.dev/api/v1/financial-statements/as-reported/AAPL?limit=1"

Example Response

{
  "ticker": "AAPL",
  "company_name": "Apple Inc.",
  "cik": "0000320193",
  "currency": "USD",
  "statement_type": "AsReported",
  "periods": [
    {
      "fiscal_year": 2024,
      "fiscal_period": "FY",
      "period_end_date": "2024-09-28",
      "period_start_date": "2023-09-30",
      "filing_date": "2024-10-31",
      "form_type": "10-K",
      "accession_number": "0000320193-24-000108",
      "currency": "USD",
      "line_items": {
        "RevenueFromContractWithCustomerExcludingAssessedTax": 383285000000,
        "CostOfRevenue": 195962000000,
        "GrossProfit": 139323000000,
        "ResearchAndDevelopmentExpenses": 29915000000,
        "SellingGeneralAndAdministrativeExpenses": 25094000000,
        "OperatingIncomeLoss": 103568000000,
        "IncomeTaxExpenseBenefit": 20719000000,
        "NetIncomeLoss": 93736000000,
        "EarningsPerShareBasic": 6.08,
        "EarningsPerShareDiluted": 6.04,
        "WeightedAverageNumberOfSharesOutstandingBasic": 15337620000,
        "WeightedAverageNumberOfDilutedSharesOutstanding": 15350108000
      }
    }
  ]
}

When to Use As-Reported vs Standard Endpoints

Use case	Recommended endpoint
Building financial models with known metric names	Standard (`/financial-statements/income-statement`, etc.)
Getting every metric a company reports	As-Reported (`/financial-statements/as-reported/{ticker}`)
Comparing metrics across companies	Standard (guaranteed same keys per ticker)
Discovering company-specific XBRL concepts	As-Reported
Regulatory/audit — see exactly what was filed	As-Reported

Notes

No fixed schema: Concept names vary per company. Apple might report ResearchAndDevelopmentExpenses while a bank reports ProvisionForLoanLosses. This is the raw XBRL data.
Source table: fact_xbrl_derived_facts. Concepts that failed the pipeline’s quality checks or have no dim_concepts entry are excluded.
Concept names: Keys are dim_concepts.name — the short name from the US-GAAP taxonomy (e.g. RevenueFromContractWithCustomerExcludingAssessedTax), not the fully qualified QName.
TTM mode: Works the same as the standard endpoints — pass ?period=ttm for trailing twelve months aggregation.
No schema overlay: Unlike the standard endpoints, missing concepts are simply absent from line_items. There is no null fill.