¶ Accounts and financial statements
Endpoints for financial statements can be found under the Accounts section of both analysis and datasets API.
¶ We have three different financial reports including:
- Income Statement
income_statement - Balance Sheet
balance_sheet - Accounts Highlights.
accounts_highlights
All of these entities are included in the accounts-composite.
Values are reported as either whole numbers or decimal figures. The currency code is provided as originally reported by the company and is included in all three entities.
Example: Equinor's total operating income in 2023 is 10.156.000.000 USD
"accounts_income_statement": {
"uuid": "6ebc79e4-a212-4990-9994-55b631cb3c0c",
"accounts_uuid": "0893a2c4-48ae-49b9-8d29-92a75b6829e9",
"currency_code": "USD", <--USD currency code
"total_sales": 62286000000,
"other_operating_income": 10156000000,
"total_operating_income": 72442000000,
....
¶ Corporate group vs company accounts.
"A company can report both corporate group and company-specific accounts. To find these you would have to check the accounts type.
- Annual accounts
annual_company_accounts - Corporate group annual accounts (konsernregnskap).
annual_corporate_group_accounts
The top company in a corporate group typically reports consolidated financial statements for the entire group, along with its own annual accounts.
¶ Timing
Each country has different rules for when accounts must be submitted. But the annual accounts in the nordics are announced for its previous year.
- Accounting announcement date
accounting_announcement_date- This is when the accounts are announced.
- Example: In Norway each company has a deadline to deliver the accounts before the 31st of july, for the previous year.
- But there are exceptions to this rule, and some fail to deliver at the deadline.
- Accounting to and from date
accounting_from_dateaccounting_to_date- This is the period the account is valid for, and is typically from 1st january to 31st of december.
- There are also exceptions to this rule, for instance new companies might deliver accounts for 1.5 years.
- Accounting year
accounting_year- This is the year the company is delivering for.
- Example: If your deadline is 31st of july 2025, then the accounting year is 2024.
¶ Multiple accounts for the same year
Sometimes, a company updates its accounts due to errors in previously submitted reports. In those cases you will find more than one account for the same year.
Company flags
If a company updates its accounts without an auditor, we assign one of the following company flags
replaced_unaudited_accounts_with_significant_changes
or replaced_unaudited_accounts.
Read more about company flags
¶ 🚀 Example endpoints
We recomment that you request the accounts-composite entity. Read more about composites here
This will include the company, accounts, accounts type and the three financial-reports.
¶ Analysis API - For fetching accounts for a single company
GET https://api.enin.ai/analysis/v1/company/NO917540640/accounts-composite?accounts_type_identifier=annual_company_accounts
Please check out the Swagger API doc for other possible endpoints and parameters: https://api.enin.ai/analysis/
¶ Datasets API - For fetching accounts for multiple companies
GET https://api.enin.ai/datasets/v1/dataset/accounts-composite?accounts_type.accounts_type_key=annual_corporate_group_accounts&limit=1
¶ The datasets API also allows advanced filtering with dot notation.
Read more about dot notation here.
Example:
GET https://api.enin.ai/datasets/v1/dataset/accounts-composite? accounts_type.accounts_type_key=annual_corporate_group_accounts &accounts_highlights.return_on_assets=GT:1.0 &limit=1`Here we ask for any company account where accounts_highlights.return_on_assets is greater than 1.0