The Profit Loss Statement object

An extracted profit loss statement.

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" } ] }.

lines carries the statement’s rows in print order, each with its label, a depth reflecting the document’s own indentation and per-column values; period and periods state the reporting period or periods. cpa_engagement states the engagement level the statement was prepared under (0 none, 1 compiled or prepared, 2 reviewed, 3 audited), with cpa_engagement_label as its display string.

The documents behind this object carry document_category profit_and_loss, pl_statement, pl_statement_platform, income_statement, profit_and_loss_single, profit_and_loss_dual or profit_and_loss_multi. Money keys are JSON strings with exactly two decimals ("9200000.00", "-1250.50"). Date keys are YYYY-MM-DD, as each key’s Type column shows.

Fields

Key	Type	Present when	Description
`document_type`	always `profit_loss_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.
`period`	string, nullable	Always	The reporting period as printed in the heading.
`period_source`	string, nullable	Always	Which part of the document states the reporting period: the printed heading (`printed`), the date the statement was printed on (`print_stamp`), a year the heading prints alone (`year_only`, the period being that year’s end), the page image (`page_image`), the file’s name (`filename`) or the file’s own creation date (`file_metadata`); null when none of these dates the statement.
`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).
`columns`	integer	Always	Number of figure columns.
`reporting_unit`	string, one of `ones`, `thousands`, `millions`, `billions`	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	The unit the figures are printed in; on the wire the figures are already whole dollars.
`scale_multiplier`	integer	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	Scale of the printed figures: 1 for whole dollars, 1000 when the statement is stated in thousands, 1000000 when it is stated in millions, 1000000000 when it is stated in billions.
`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.
`lines`	array of objects	Always	The printed lines in order.
`component_columns`	array of objects	On a statement that prints component columns beside a total; absent otherwise.	The columns the statement prints beside a total as its parts, such as one per class or location, when it prints any.
`entity_split`	object	On a statement read out of a page whose columns are separate companies; absent otherwise.	Which part of a page whose columns are separate companies this statement is; absent on every other statement.
`canonical`	object	When the document states it	The printed lines mapped onto standard line names.
`per_share`	object	On a profit and loss whose statement prints a per-share block under the bottom line (earnings per share, weighted-average shares); absent otherwise.	The per-share block printed under the bottom line, when the statement prints one: earnings per share and weighted-average shares, basic and diluted, one row each as printed.
`supplemental`	object	On a profit and loss whose statement prints rows under the bottom line besides a per-share block; absent otherwise.	The rows printed under the bottom line besides the per-share block, when the statement prints any: other comprehensive income, a retained earnings roll-forward, supplemental lines.
`cpa_engagement`	integer	When the document states it	The accountant’s level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
`cpa_engagement_label`	string	When the document states it	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).
`signals`	array of objects	When the document states it	Notes about the statement’s reporting period, when any.
`packet`	object	When the document states it	Where the statement sat in the financial statement packet it arrived in, when it arrived in one.
`summary`	object	On the single-document read, when at least one summary row matches a printed line; not on the list or the untyped reads.	The statement’s headline figures, on the single-document read.

`periods[]`

One figure column.

Key	Type	Present when	Description
`label`	string, nullable	Always	The column header as printed.
`coverage`	string, nullable	Always	The span of time the column covers.
`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.
`rollup`	boolean	When the document states it	True when the column totals the other columns.
`consolidating_columns`	integer	When the document states it	On a consolidating statement, the number of entity columns the total spans.

`lines[]`

One printed line.

Key	Type	Present when	Description
`label`	string	Always	The line’s label as printed.
`depth`	integer	Always	Indentation level of the line, counting from zero.
`values`	array of string (money) or null	Always	The line’s figure per column; null where the column is blank.
`component_values`	array of string (money) or null	On a statement that prints component columns beside a total; absent otherwise.	The line’s figure in each component column, in the order of component_columns; null where the column is blank.

`component_columns[]`

One column printed as a part of a total column.

Key	Type	Present when	Description
`label`	string, nullable	Always	The column header as printed; null when the column prints none.
`total_column`	integer	Always	Position among the statement’s period columns of the total the component is a part of, counting from zero.
`after_total`	boolean	When the document states it	True when the column is printed to the right of its total; absent otherwise.

`entity_split`

Which part of a page whose columns are separate companies this statement is; absent on every other statement.

Key	Type	Present when	Description
`role`	string, one of `total`, `member`	Always	`total` on the statement of the page’s total column, `member` on the statement of one company’s column.
`members`	array of string	When the document states it	On the total’s statement, the names of the companies whose columns the page prints.
`total`	string, nullable	When the document states it	On a member’s statement, the entity the page’s total column is for, or null when the page prints no total.

`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.

`per_share`

The per-share block printed under the bottom line, when the statement prints one: earnings per share and weighted-average shares, basic and diluted, one row each as printed.

Key	Type	Present when	Description
`rows`	array of objects	Always	One row per printed per-share or share-count line, in print order.
`share_unit`	string	Always	The unit the share counts were printed in (ones, thousands, millions); the values are already whole shares.

`per_share.rows[]`

One per-share line as printed.

Key	Type	Present when	Description
`kind`	string, one of `eps`, `shares`	Always	`eps` for a per-share figure (dollars per share to the cent, as printed), `shares` for a share count (whole shares).
`basis`	string, one of `basic`, `diluted`, `basic_and_diluted`, “	Always	`basic`, `diluted`, `basic_and_diluted`, or empty when the line states neither.
`label`	string	Always	The line’s printed caption.
`values`	array of string or null	Always	One value per figure column, as strings; null where the column prints none.

`supplemental`

The rows printed under the bottom line besides the per-share block, when the statement prints any: other comprehensive income, a retained earnings roll-forward, supplemental lines.

Key	Type	Present when	Description
`rows`	array of objects	Always	One row per printed line, in print order.

`supplemental.rows[]`

One line printed under the bottom line.

Key	Type	Present when	Description
`kind`	string, one of `oci`, `retained_earnings`, `supplemental_info`, `other`	Always	What the line belongs to: `oci` for other comprehensive income, `retained_earnings` for a retained earnings or equity roll-forward, `supplemental_info` for a supplemental disclosure, `other` for any other line.
`label`	string	Always	The line’s printed caption.
`is_header`	boolean	Always	True when the line heads the lines under it.
`values`	array of string (money) or null	Always	The line’s figure per column; null where the column is blank.

`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`, `interest_netted_with_other`, `line_enters_against_its_name`, `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.

`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.

`summary`

The statement’s headline figures, on the single-document read.

Key	Type	Present when	Description
`title`	string	Always	The period the rows cover, as a heading.
`sections`	array of objects	Always	The row blocks, in display order.

`summary.sections[]`

A block of headline rows under one heading.

Key	Type	Present when	Description
`key`	string	Always	The block’s identifier, for example assets, liabilities or pl.
`heading`	string, nullable	Always	The block’s heading, or null when the block has none.
`rows`	array of objects	Always	The rows of the block, in display order.

`summary.sections[].rows[]`

One headline figure and the printed line it names.

Key	Type	Present when	Description
`key`	string	Always	The row’s identifier, for example revenue, cogs or net_profit.
`label`	string	Always	The row’s wording as displayed.
`value`	string (money), nullable	Always	The figure in dollars, or null when the printed line carries no figure.
`aggregated`	boolean	When the document states it	True when the figure combines more than one printed line rather than reading a single printed cell.
`emphasis`	boolean	When the document states it	True on a section total or a bottom line.
`depth`	integer	When the document states it	Indentation of the row beneath the row above it, counting from zero.
`pinned`	boolean	When the document states it	True on a row that stays in view when its section is collapsed.