> ## Documentation Index > Fetch the complete documentation index at: https://octo-98895abd.mintlify.site/llms.txt > Use this file to discover all available pages before exploring further. # Company financials > Filed income statements, balance sheets and cash flows for Brazilian listed companies — resolved by ticker, CNPJ or CVM code. ### Overview Every ITR (quarterly) and DFP (annual) statement CVM publishes, as filed. Two endpoints over the same rows: `financials` returns the statement lines long, `company_financials` returns the headline lines wide. `financials("PETR4")`, `financials("33000167000101")` and `financials("9512")` are the same company — a ticker resolves through CVM's published FCA map, where the trading code and the CNPJ arrive on the same filed row. Nothing is matched by name; a delisted code resolves to nothing rather than to a guess. ### Read this before comparing two rows **A quarterly filing publishes the same account twice.** Under one `ref_date`, an ITR carries the three-month figure *and* the year-to-date figure, and only the period span tells them apart. Every row carries `period_months` (3, 6, 9, 12 — `null` on a balance sheet, a point in time). Adding a 3-month row to a 6-month row double-counts the quarter. Nothing is summed, annualised or reconstructed for you: a non-calendar fiscal year and a restated earlier quarter both break naive quarter-subtraction, so the spans are published and the arithmetic is yours. Three more discriminators, decided for you and visible in the response: | Behaviour | Default | Why | | - | - | - | | `ordem_exerc` | the period the document is **for** | A filing prints the prior-year column beside the current one. Returning it would double every series and date last year's numbers to this year's `ref_date`. | | `scope` | `con` (consolidated) | Consolidated and individual are separate filings of the same period. Pass `p_scope: "ind"`; they are never merged. | | `version` | newest only | A restatement re-files under a higher version and the originals remain. Only the newest is served; `version` carries which. | ### `financials` — statement lines, long ```bash theme={null} curl -s -X POST "$SILO_URL/rpc/financials" \ -H "apikey: $SILO_ANON_KEY" \ -H "Content-Type: application/json" \ -d '{"p_id":"PETR4","p_statement":"DRE"}' ``` | Argument | Default | Meaning | | - | - | - | | `p_id` | — | ticker, CNPJ (14 digits) or CVM code | | `p_statement` | every statement | `DRE` income · `BPA` assets · `BPP` liabilities + equity · `DFC_MD` / `DFC_MI` cash flow · `DMPL` changes in equity · `DRA` comprehensive income · `DVA` value added | | `p_from` / `p_to` | last 5 years | window on `ref_date` | | `p_scope` | `con` | `con` or `ind` | | `p_doc_type` | both | `itr` (quarterly) or `dfp` (annual) | | `p_as_of` | `null` | a date T makes the read point-in-time: only documents CVM received **before** T (see [Point in time](#point-in-time)) | One row per account line: ```json theme={null} [ { "id": "9512", "id_type": "cd_cvm", "ticker": "PETR4", "company": "PETROLEO BRASILEIRO S.A. PETROBRAS", "doc_type": "itr", "statement": "DRE", "scope": "con", "ref_date": "2025-06-30", "period_start": "2025-04-01", "period_end": "2025-06-30", "period_months": 3, "account_code": "3.01", "account_name": "Receita de Venda", "value": 120000000000.00, "version": 1, "source": "cvm" } ] ``` `value` is absolute BRL — the publication scale is applied at ingest, so no caller has to know it. ### `company_financials` — headline lines, wide One row per (document, reference date, period span), for when you want the shape rather than the ledger. ```bash curl theme={null} curl -s -X POST "$SILO_URL/rpc/company_financials" \ -H "apikey: $SILO_ANON_KEY" \ -H "Content-Type: application/json" \ -d '{"p_id":"PETR4"}' ``` ```python Python theme={null} rows = requests.post(f"{URL}/rpc/company_financials", headers=H, json={"p_id": "PETR4"}).json() ``` ```javascript JavaScript theme={null} const { data } = await supabase.rpc('company_financials', { p_id: 'PETR4' }) ``` Carries `revenue`, `gross_profit`, `net_income`, `total_assets`, `equity`, `net_margin_pct` and `roe_pct` beside the same `period_months`, `scope` and `version` columns. * **`roe_pct` is the period's return on equity and is not annualised** — a three-month row divides one quarter's profit by equity. `period_months` says which span you have. * **Where a company re-filed only its balance sheet**, `total_assets` and `equity` read `null` rather than being paired with an income statement from a different version. **Banks file a different chart of accounts, but net income still lands on `3.11`.** For Banco do Brasil (`cd_cvm` 1023, FY2024 consolidated) `3.11` is `Lucro ou Prejuízo Líquido Consolidado do Período`, exactly as for an industrial filer. What differs is the *meaning* of the other codes — `3.01` is interest income rather than sales, `3.05` is pre-tax profit rather than EBIT — so read the `account_name` beside a code rather than assuming it carries the same concept across charts. That is also why `setor` and `segmento` ride on every row: partition a peer comparison by sector rather than ranking `revenue` across charts. `net_income` is resolved from the **filed label** (catalog v36), the same way as `api.income_statements`: `3.11` for most filers, `3.09` for the one bank chart that files no `3.11`, `3.13` for insurers. No code is substituted for another — `3.09` is profit *before* the statutory profit-sharing on `3.10` on every other chart. **Note**: one 1,000-row page, and it refuses above it (`22023`). There is **no cursor** — narrow the window, pin a `p_statement`, or ask for one `p_doc_type`. ### Point in time By default every document is read at its **latest stored version**, so a filing that arrived later, or a restatement, shows as if it had been known on an earlier date. That is right for a current screen and look-ahead in a backtest. `financials`, `company_financials`, `income_statements`, `balance_sheets` and `cash_flow_statements` all take a trailing `p_as_of` date that removes it: ```bash theme={null} curl -s -X POST "$SILO_URL/rpc/financials" \ -H "apikey: $SILO_ANON_KEY" -H "Content-Type: application/json" \ -d '{"p_id":"PETR4","p_statement":"DRE","p_as_of":"2024-02-29"}' ``` * Only documents CVM had **received before** the date are read. One received on the date itself is out. `ref_date` still says which period a row is for, and the window `p_from` / `p_to` is on that, not on the receipt date. * Of each document the highest remaining version is kept, with all its lines. A document with no filing header is dropped, never assumed early. * PETR4's 2023 annual statements were received on 2024-03-08, so at `2024-02-29` the newest period is the quarter ended 2023-09-30. * CVM's files carry only the newest version of each document, and versions superseded before 2026 are mostly not held. An as-of read is therefore **stale for a company that restated, never early**: a restating company looks later than it was. * `financial_statement_history` already lists every stored version with its `filing_received_date`. ### Freshness `coverage` carries a `financials` row whose `as_of` is the newest reference date any filing has reached. Its `complete_through` is deliberately `null`: the completeness model describes fund filing cadence and says nothing about companies, and a fabricated completeness date is the claim `coverage` exists to prevent. ### Not served here * **`panel` has no company arm yet.** The panel is one value per `(id, date, metric)`, and a quarterly filing offers two spans under one date; picking one silently is the kind of wrong number this API refuses to make. Use these endpoints for fundamentals and `panel` for prices until the span is settled in the contract. * **Per-share figures.** Share counts are a separate filing; nothing here divides by a number it did not read. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.