The Cash Flow Statement object

An extracted statement of cash flows.

The retrieve endpoint returns this object on its own. The list endpoint returns one per document, wrapped as { "borrower_id": …, "statements": [ { "extracted_document_id", "document_category", "report_data" } ] }.

operating, investing and financing carry the statement’s rows by section in print order, each with a label and per-period values, and beginning_cash, net_change and ending_cash carry the cash reconciliation at the foot of the statement. reporting_unit and scale_multiplier are set when the document reports in thousands or another stated scale.

The documents behind this object carry document_category cash_flow_statement, cash_flow, cash_flow_statement_platform, cash_flow_statement_excel, cash_flow_single, cash_flow_dual or cash_flow_multi. Money keys are JSON strings with exactly two decimals ("9200000.00", "-1250.50"). Date keys are as printed on the document unless a key’s Type column states a format.

Fields

Key	Type	Present when	Description
`document_type`	always `cash_flow_statement`	Always	Which family of document this is.
`entity`	string, nullable	Always	The reporting entity’s name as printed.
`entity_source`	string	When the document states it	What names the entity when the statement’s own page does not: the page image (`page_image`), the filing’s cover page (`filing_cover`), or the opening pages of the financial statement packet the statement arrived in (`packet_text`); absent when the statement’s own page names it.
`entity_source_sheet`	string	On a spreadsheet upload whose own sheet does not name the company, when the workbook names exactly one company; absent otherwise.	The sheet of the uploaded workbook that names the company, when this statement’s own sheet does not and the workbook names exactly one company; absent otherwise.
`title`	string, nullable	Always	The statement’s printed title.
`cpa_engagement`	integer	Always	The accountant’s level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
`cpa_engagement_label`	string	Always	The assurance level in words.
`presentation`	string, one of `formal`, `free_form`	On a profit and loss, balance sheet or cash flow statement (a spreadsheet upload reads free_form); absent on an older extraction.	How the statement is presented: `formal` when it is presented as issued financial statements (a CPA engagement stated, a reference to the notes to the financial statements, a per-share block, the supplemental cash flow disclosures, the preparation legend that no assurance is provided, a plural statement title such as balance sheets or statements of income, or a statement of changes in equity or plural statement titles in the packet it arrived in); `free_form` when it is a report out of the books (accounting software or a spreadsheet).
`periods`	array of objects	Always	The statement’s figure columns, one entry per column.
`billing_years`	integer	Always	Years of data billed: the distinct years among columns that print a non-zero figure; 0 when no column prints one (such a document is not billed).
`billing_group`	string	When the document states it	Present when one file carries several statements: an identifier shared by that file’s statements.
`reporting_unit`	string, nullable	Always	The unit the figures are printed in, such as ones or thousands.
`scale_multiplier`	integer, nullable	Always	Scale of the printed figures: 1 for whole dollars, 1000 when the statement is stated in thousands, 1000000 when it is stated in millions.
`unit_exceptions`	array of string	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	The carve-outs the statement’s unit declaration lists, such as per share amounts, whose lines and columns keep their printed figures; empty when it lists none.
`unit_source`	string, one of `printed`, `none`	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	Where the statement states its unit: `printed` when the statement header, a column header or a heading line prints it; `none` when nothing is printed and the figures are whole dollars as printed.
`operating`	array of CashFlowLine	Always	The operating activities lines.
`investing`	array of CashFlowLine	Always	The investing activities lines.
`financing`	array of CashFlowLine	Always	The financing activities lines.
`reconciling`	array of CashFlowLine	On a statement that prints rows between its last section total and the net change; absent otherwise.	The rows printed between the last section total and the net change in cash, such as a reclassification to held for sale or an intermediate net change, when the statement prints any.
`operating_subtotal`	object (CashFlowTotal), nullable	Always	Net cash from operating activities, as printed.
`investing_subtotal`	object (CashFlowTotal), nullable	Always	Net cash from investing activities, as printed.
`financing_subtotal`	object (CashFlowTotal), nullable	Always	Net cash from financing activities, as printed.
`adjustments_subtotal`	object (CashFlowTotal), nullable	Always	Total adjustments to reconcile net income, when printed.
`beginning_cash`	object (CashFlowTotal), nullable	Always	Cash at the beginning of the period.
`ending_cash`	object (CashFlowTotal), nullable	Always	Cash at the end of the period.
`net_change`	object (CashFlowTotal), nullable	Always	Net change in cash.
`fx`	object (CashFlowTotal), nullable	Always	Effect of exchange rate changes on cash, when printed.
`discontinued_operations`	object (CashFlowTotal), nullable	Always	Cash flows of discontinued operations, when printed.
`supplemental`	array of CashFlowLine	Always	Supplemental disclosures such as cash paid for interest and for income taxes.
`discontinued`	array of CashFlowLine	On a statement that prints its discontinued operations’ cash flows outside the three sections; absent otherwise.	The cash flows of discontinued operations printed outside the three sections, one row each, when the statement prints any.
`consolidating`	boolean	On a consolidating statement; absent otherwise.	True on a consolidating statement, whose columns are entities under one period; absent otherwise.
`status`	string, one of `RECONCILED`, `FLAGGED`	When the document states it	`RECONCILED` when the sections add up to the net change and beginning cash plus the net change equals ending cash in every period; `FLAGGED` otherwise.
`signals`	array of objects	When the document states it	Notes about the statement’s reporting period, when any.
`period_source`	string	When the document states it	Which part of the document dates the periods when the column headers state no date: the date the statement was printed on (`print_stamp`), the page image (`page_image`), the file’s name (`filename`) or the file’s own creation date (`file_metadata`); absent when the column headers date the periods.
`canonical`	object	When the document states it	The printed lines mapped onto standard line names.
`packet`	object	When the document states it	Where the statement sat in the financial statement packet it arrived in, when it arrived in one.

`periods[]`

One figure column.

Key	Type	Present when	Description
`label`	string, nullable	Always	The column header as printed.
`range`	string, nullable	Always	The period as printed, when the header prints a range.
`as_of`	string (as printed), nullable	Always	The period’s end date as printed.
`start`	string (YYYY-MM-DD), nullable	When the document states it	First day of the period, when the header states one.
`end`	string (YYYY-MM-DD), nullable	When the document states it	Last day of the period, when the header states one.
`column_role`	string, one of `previously_reported`, `adjustment`, `restated`	On a column of a restatement table; absent otherwise.	On a restatement table, which version of the figures the column carries: `previously_reported`, `adjustment` or `restated`.
`consolidating_columns`	integer	On the period of a consolidating statement; absent otherwise.	On a consolidating statement, the number of entity columns printed under the period.

`signals[]`

A note about the statement’s reporting period.

Key	Type	Present when	Description
`severity`	string, one of `info`, `warn`	Always	How much weight the note carries: info or warn.
`code`	string, one of `coverage_unreadable`, `no_reporting_period`, `year_from_file_metadata`, `year_from_filename`, `year_from_page_image`, `year_matches_print_stamp`	Always	The note’s identifier.
`detail`	string	Always	The note in words.

`canonical`

The printed lines mapped onto standard line names.

Key	Type	Present when	Description
`schema_version`	string, nullable	Always	Version of the standard line vocabulary the names come from.
`statement`	string	Always	Which statement vocabulary applies: balance_sheet, income_statement or cash_flow.
`rows`	array of objects	Always	One entry per printed line, in print order.
`blocks`	array of objects	Always	One entry per printed subtotal and the lines that foot into it.
`gates`	object	Always	Summary verdicts over the whole statement.
`entity_signal`	string, nullable	Always	A note about the entity the statement belongs to, when the line names carry one.

`canonical.rows[]`

One printed line and the standard line name it corresponds to.

Key	Type	Present when	Description
`key`	string	Always	Address of the printed line within the statement.
`raw_label`	string, nullable	Always	The line’s label as printed.
`concept_id`	string, nullable	Always	The standard line name the printed label corresponds to, or null when it corresponds to none.
`method`	string, one of `exact`, `fuzzy`, `keyword`, `structural`, `reconciled`	Always	How closely the printed label matches the standard name: exact, fuzzy, structural, or reconciled when it matches none.
`block`	string, nullable	Always	The subtotal block the line belongs to, when it belongs to one.
`parent_concept_id`	string, nullable	Always	The standard name of the subtotal the line foots into, when it foots into one.

`canonical.blocks[]`

A printed subtotal and whether its lines foot into it.

Key	Type	Present when	Description
`id`	string	Always	Address of the subtotal’s printed line.
`parent_concept_id`	string, nullable	Always	The standard name of the subtotal, when it corresponds to one.
`footing`	string	Always	Whether the lines above the subtotal add up to it: pass, fail or not_applicable.

`canonical.gates`

Summary verdicts over the whole statement.

Key	Type	Present when	Description
`identity`	string	Always	Whether total assets equal total liabilities plus equity on every column: pass, fail or not_applicable.
`classified_footing`	string	Always	Whether the current and noncurrent subtotals foot: pass, fail or not_applicable.
`blocks_failed`	integer	Always	Number of printed subtotals whose lines do not add up to them.

`packet`

Where the statement sat in the financial statement packet it arrived in, when it arrived in one.

Key	Type	Present when	Description
`section_index`	integer	Always	Position of the statement among the packet’s statements, counting from zero.
`pages`	array of integer	Always	First and last page of the statement within the packet, counting from one.
`letter_date`	string (YYYY-MM-DD), nullable	Always	Date of the accountant’s letter that accompanied the packet, when the letter printed one.
`letter_page`	integer, nullable	Always	Page of the packet the accountant’s letter is on, when the packet carries one.
`page_list`	array of integer	On a statement whose pages in the packet are not one unbroken run; absent otherwise.	Every page of the packet the statement is printed on, counting from one, when they are not one unbroken run; absent otherwise.

Shared objects

Object types that several keys above carry. The Type column names them.

CashFlowLine

One printed line.

Key	Type	Present when	Description
`label`	string	Always	The line’s label as printed.
`account`	string, nullable	Always	The account number printed beside the line, when any.
`subgroup`	string, nullable	Always	The sub-heading the line sits under, when any.
`values`	array of string (money) or null	Always	The line’s figure per column; null where the column is blank.
`subtotal`	boolean	When the document states it	True on a total printed among the lines that is not one of the amounts added: a group total inside its section, or a restated total or an intermediate net change among the reconciling rows. Absent otherwise.
`addend`	boolean	When the document states it	On a discontinued operations row, true when the row is added to the net change in cash beside the discontinued operations total; absent on a row that total already stands for.

CashFlowTotal

A printed total line.

Key	Type	Present when	Description
`label`	string	Always	The line’s label as printed.
`values`	array of string (money) or null	Always	The line’s figure per column; null where the column is blank.