How we keep the as-reported hierarchy of financial statements

Shipping only standardised columns is convenient, but relying only on mapped keys drops company-specific items (extension tags). ZENITH Code provides both as separate outputs.

1. 1

   Presentation linkbase → tree and order

   Build the tree from parent-child links and their order, and sort by that order.

2. 2

   Role → which statement

   Classify each role URI of the presentation linkbase as balance sheet, income statement, cash flow statement, comprehensive income, statement of changes in equity, or summary.

3. 3

   Calculation linkbase → arithmetic relations

   Read which item rolls into which total and whether it is added (+1) or subtracted (−1); used for subtotal detection and checks.

4. 4

   Labels → line-item names

   Use the filer’s own extension labels first, then the standard label dictionary.

In the /stable/financial-statement-full response, each element of a statement’s items array is one line of the statement. Each line carries the following.

items sit under statements.statements in the response, grouped by statement section (BS, PL, CF, CI, SS and so on). Rows also carry key and tree_tag as identifiers.

• check_circleRows that could not be mapped have an empty master_key, and their key is built from the English item name plus the name of the section they belong to.
• check_circleMatching is tried in this order: exact match → prefix match → match after stripping prefixes.
• check_circleWhen tags spelled for different accounting standards compete for the same standard key, the spelling that matches the accounting standard declared in the filing wins first; within that, alias priority and whether a value exists decide.
• check_circleTags that lose the competition are still kept as line items.

The mapping dictionary has 308 standard items (items mapped to XBRL tags; another 71 items are calculated or derived) and about 4,700 XBRL tag names (the size of the definition, not the number of matches in real data).

A real example: on September 16, 2026, the release was fetched at 09:02 and the hierarchy build finished at 09:16 JST.

Measured: TDnet earnings summaries with XBRL are parsed a median of about 46 minutes after disclosure, and 90% within 50 minutes (measured on 526 summaries over the last 30 days, as of 2026-10-16). Delivery time differs by type of data. As with other data, the API reflects TDnet-based data daily by 16:30 and EDINET-based data daily by 19:00 (Japan time).

• check_circleFor the same company, fiscal period and quarter, the most recently filed disclosure wins.
• check_circleFor each statement section (balance sheet, income statement and so on), the latest disclosure that actually has numbers is used.
• check_circleForecasts and dividends always come from earnings releases; segments and similar data are added from annual securities reports.
• check_circleThe one exception: per-share metrics are replaced only from amendment filings.

Equity means “equity attributable to owners of the parent” under every standard. Which method applies is decided by the combination of tags disclosed, not by the name of the standard.

• check_circleRevenue follows the item name used on the cover page. When a period has values under two standards, the later standard is used.
• check_circleIn the year of a change of accounting standard, values under a standard other than the declared one are not published.
• check_circleWhen detailed consolidated statements exist but an item only has a non-consolidated value, it is left blank in the consolidated column rather than filled in.
• check_circleIrregular fiscal periods that are not 12 months long are excluded from annualised metrics.
• check_circleWhen a company changes its fiscal year-end, the 12-month full-year row is kept as is and the fourth-quarter report is added as Q4.
• check_circleFilings without detailed tags, such as some quarterly cumulative filings and US GAAP filings, show the summary only.

1. August 2026Reprocessed all annual securities reports (EDINET) with the new process.
2. September 6–7, 2026Rebuilt every company (about 8 hours). Several of the 9 acceptance checks fixed in advance failed.
3. September 8–9, 2026Ran it again after fixes and passed the acceptance checks.

• check_circleWe repeat one cycle: inspect → fix → rebuild → re-measure.
• check_circleInspection uses about 50 read-only check queries. They never modify data.
• check_circleIf counts move, we suspect the check before the data. Acceptance criteria are fixed before a run starts.
• check_circleErrors on the filer’s side are recorded one by one rather than patched with correction rules.

As of 2026-10-20.

Example request

curl "https://api.zenithcode.net/stable/financial-statement-full?symbol=7203&fiscalPeriod=2026-06&quarter=Q1" \
  -H "x-api-key: YOUR_API_KEY"

const res = await fetch(
  "https://api.zenithcode.net/stable/financial-statement-full?symbol=7203",
  { headers: { "x-api-key": "YOUR_API_KEY" } },
);
const [row] = await res.json();
const items = row.statements.statements.BS.items;

for (const it of [...items].sort((a, b) => a.sort - b.sort)) {
  const indent = "  ".repeat(it.depth);
  const label = it.is_subtotal ? `[${it.label_ja}]` : it.label_ja;
  console.log(indent + label, it.is_abstract ? "" : it.value);
}

This page explains how the data is produced. It does not guarantee the accuracy or completeness of the data, and it is not a recommendation for any investment decision.