# Financial Statements

## Summary

This dataset provides PIT (point-in-time) financial statements for KR stocks, including various financial metrics and indicators. The data’s index indicates the date the data was included in the database.

Users can choose from 3 types of data frames by adjusting the `preprocess_type` parameter. Note that using `preprocess_type` may slow down data retrieval due to additional transformation logic, potentially taking several seconds per CM:

1. **None**: In this case, the values in the data frame become dictionaries possibly including multiple keys and values. If you want to know all values (including original, restatement, etc.), this option can be a solution.
2. **'default'**: In this case, the values in the data frame become the most recent values at the point in time, not including the fiscal date.
3. **'unpivot'**: In this case, there will be 4 columns (`id`, `pit`, `fiscal`, `value`). Each row contains information about the announced data’s announcing date, fiscal quarter, and value.

## Example code

```python
from finter.data import ContentFactory

cf = ContentFactory("kr_stock", 20200101, 20200201)
df = cf.get_df("krx-spot-total_assets")

last_value_df = cf.get_df("krx-spot-total_assets", preprocess_type='default')
```

## Metadata

| Valid From | Delivery Schedule   | Time Zone  | Data Frequency |
| ---------- | ------------------- | ---------- | -------------- |
| 20000101   | UTC 20 14 \* \* 1-5 | Asia/Seoul | 1d             |

## Item List

### Balance Sheet Items

* Total Assets:
  * 'krx-spot-total\_assets'
  * 'krx-spot-total\_assets-annual'
* Current Assets:
  * 'krx-spot-current\_assets'
  * 'krx-spot-current\_assets-annual'
  * 'krx-spot-inventory'
  * 'krx-spot-inventory-annual'
  * 'krx-spot-trade\_receivables'
  * 'krx-spot-trade\_receivables-annual'
  * 'krx-spot-receivables'
  * 'krx-spot-receivables-annual'
  * 'krx-spot-cash\_and\_cash\_equivalent'
  * 'krx-spot-cash\_and\_cash\_equivalent-annual'
  * 'krx-spot-other\_current\_assets'
  * 'krx-spot-other\_current\_assets-annual'
  * 'krx-spot-current\_financial\_assets'
  * 'krx-spot-current\_financial\_assets-annual'
  * 'krx-spot-prepaid\_expenses'
  * 'krx-spot-prepaid\_expenses-annual'
* Non-Current Assets:
  * 'krx-spot-property\_plant\_and\_equipment'
  * 'krx-spot-property\_plant\_and\_equipment-annual'
  * 'krx-spot-intangible\_assets'
  * 'krx-spot-intangible\_assets-annual'
  * 'krx-spot-goodwill'
  * 'krx-spot-goodwill-annual'
  * 'krx-spot-deferred\_tax\_assets'
  * 'krx-spot-deferred\_tax\_assets-annual'
  * 'krx-spot-non\_current\_biological\_assets'
  * 'krx-spot-non\_current\_biological\_assets-annual'
  * 'krx-spot-other\_non\_current\_assets'
  * 'krx-spot-other\_non\_current\_assets-annual'
  * 'krx-spot-long\_term\_financial\_instrument'
  * 'krx-spot-long\_term\_financial\_instrument-annual'
  * 'krx-spot-investment\_in\_properties'
  * 'krx-spot-investment\_in\_properties-annual'
  * 'krx-spot-land'
  * 'krx-spot-land-annual'
  * 'krx-spot-construction\_in\_progress'
  * 'krx-spot-construction\_in\_progress-annual'
* Liabilities:
  * 'krx-spot-current\_liabilities'
  * 'krx-spot-current\_liabilities-annual'
  * 'krx-spot-trade\_payables'
  * 'krx-spot-trade\_payables-annual'
  * 'krx-spot-other\_payables'
  * 'krx-spot-other\_payables-annual'
  * 'krx-spot-short\_term\_provisions'
  * 'krx-spot-short\_term\_provisions-annual'
  * 'krx-spot-current\_portion\_of\_long\_term\_debt'
  * 'krx-spot-current\_portion\_of\_long\_term\_debt-annual'
  * 'krx-spot-short\_term\_bonds'
  * 'krx-spot-short\_term\_bonds-annual'
  * 'krx-spot-short\_term\_borrowings'
  * 'krx-spot-short\_term\_borrowings-annual'
  * 'krx-spot-short\_term\_financial\_liabilities'
  * 'krx-spot-short\_term\_financial\_liabilities-annual'
  * 'krx-spot-current\_income\_tax\_liabilities'
  * 'krx-spot-current\_income\_tax\_liabilities-annual'
  * 'krx-spot-current\_provisions\_for\_employee\_benefits'
  * 'krx-spot-current\_provisions\_for\_employee\_benefits-annual'
  * 'krx-spot-other\_current\_liabilities'
  * 'krx-spot-other\_current\_liabilities-annual'
  * 'krx-spot-trade\_and\_other\_current\_payables'
  * 'krx-spot-trade\_and\_other\_current\_payables-annual'
  * 'krx-spot-liabilities\_included\_in\_disposal\_groups\_classified\_as\_held\_for\_sale'
  * 'krx-spot-liabilities\_included\_in\_disposal\_groups\_classified\_as\_held\_for\_sale-annual'
  * 'krx-spot-advance\_from\_customers'
  * 'krx-spot -advance\_from\_customers-annual'
  * 'krx-spot-non\_current\_liabilities'
  * 'krx-spot-non\_current\_liabilities-annual'
  * 'krx-spot-long\_term\_borrowings'
  * 'krx-spot-long\_term\_borrowings-annual'
  * 'krx-spot-long\_term\_provisions'
  * 'krx-spot-long\_term\_provisions-annual'
  * 'krx-spot-deferred\_tax\_liabilities'
  * 'krx-spot-deferred\_tax\_liabilities-annual'
  * 'krx-spot-long\_term\_financial\_liabilities'
  * 'krx-spot-long\_term\_financial\_liabilities-annual'
  * 'krx-spot-non\_current\_provisions\_for\_employee\_benefits'
  * 'krx-spot-non\_current\_provisions\_for\_employee\_benefits-annual'
  * 'krx-spot-other\_non\_current\_liabilities'
  * 'krx-spot-other\_non\_current\_liabilities-annual'
  * 'krx-spot-convertible\_bonds'
  * 'krx-spot-convertible\_bonds-annual'
  * 'krx-spot-total\_liabilities'
  * 'krx-spot-total\_liabilities-annual'
* Equity:
  * 'krx-spot-common\_stock'
  * 'krx-spot-common\_stock-annual'
  * 'krx-spot-preferred\_stock'
  * 'krx-spot-preferred\_stock-annual'
  * 'krx-spot-paid\_in\_capital\_in\_excess\_of\_par\_value'
  * 'krx-spot-paid\_in\_capital\_in\_excess\_of\_par\_value-annual'
  * 'krx-spot-retained\_earnings'
  * 'krx-spot-retained\_earnings-annual'
  * 'krx-spot-total\_equity'
  * 'krx-spot-total\_equity-annual'
  * 'krx-spot-non\_controlling\_interests\_equity'
  * 'krx-spot-non\_controlling\_interests\_equity-annual'
  * 'krx-spot-owners\_of\_parent\_equity'
  * 'krx-spot-owners\_of\_parent\_equity-annual'
  * 'krx-spot-capital\_stock'
  * 'krx-spot-capital\_stock-annual'

### Income Statement Items

* Revenue:
  * 'krx-spot-net\_sales'
  * 'krx-spot-net\_sales-annual'
  * 'krx-spot-sales'
  * 'krx-spot-sales-annual'
* Cost of Revenue:
  * 'krx-spot-cost\_of\_sales'
  * 'krx-spot-cost\_of\_sales-annual'
* Gross Profit:
  * 'krx-spot-gross\_profit'
  * 'krx-spot-gross\_profit-annual'
* Operating Expenses:
  * 'krx-spot-selling\_general\_administrative\_expenses'
  * 'krx-spot-selling\_general\_administrative\_expenses-annual'
  * 'krx-spot-research\_and\_development'
  * 'krx-spot-research\_and\_development-annual'
  * 'krx-spot-advertising\_expenses'
  * 'krx-spot-advertising\_expenses-annual'
  * 'krx-spot-salaries\_and\_wages'
  * 'krx-spot-salaries\_and\_wages-annual'
  * 'krx-spot-accured\_expenses'
  * 'krx-spot-accured\_expenses-annual'
* Non-Operating Income/Expenses:
  * 'krx-spot-interest\_income'
  * 'krx-spot-interest\_income-annual'
  * 'krx-spot-interest\_expenses'
  * 'krx-spot-interest\_expenses-annual'
  * 'krx-spot-financing\_expenses'
  * 'krx-spot-financing\_expenses-annual'
  * 'krx-spot-financial\_income'
  * 'krx-spot-financial\_income-annual'
* Depreciation/Amortization:
  * 'krx-spot-depreciation'
  * 'krx-spot-is\_depreciation'
  * 'krx-spot-is\_depreciation-annual'
  * 'krx-spot-cf\_depreciation'
  * 'krx-spot-cf\_depreciation-annual'
  * 'krx-spot-amortization'
  * 'krx-spot-amortization-annual'
* Pretax Income:
  * 'krx-spot-income\_before\_income\_taxes\_expenses'
  * 'krx-spot-income\_before\_income\_taxes\_expenses-annual'
  * 'krx-spot-pretax\_income'
  * 'krx-spot-pretax\_income-annual'
* Income Tax Expense:
  * 'krx-spot-income\_taxes\_expenses'
  * 'krx-spot-income\_taxes\_expenses-annual'
* Net Income:
  * 'krx-spot-net\_income'
  * 'krx-spot-net\_income-annual'
  * 'krx-spot-owners\_of\_parent\_net\_income'
  * 'krx-spot-owners\_of\_parent\_net\_income-annual'
  * 'krx-spot-net\_income\_attributed\_to\_non\_controlling\_interest'
  * 'krx-spot-net\_income\_attributed\_to\_non\_controlling\_interest-annual'
  * 'krx-spot-discontinued\_operation\_income'
  * 'krx-spot-discontinued\_operation\_income-annual'
* EBITDA:
  * 'krx-spot-ebitda'
  * 'krx-spot-ebitda-annual'
* Operating Income:
  * 'krx-spot-operating\_income'
  * 'krx-spot-operating\_income-annual'
  * 'krx-spot-ongoing\_operating\_income'
  * 'krx-spot-ongoing\_operating\_income-annual'
* Other Items:
  * 'krx-spot-owners\_of\_parent\_ongoing\_operating\_income\_or\_loss\_per\_share'
  * 'krx-spot-owners\_of\_parent\_ongoing\_operating\_income\_or\_loss\_per\_share-annual'
  * 'krx-spot-eps'
  * 'krx-spot-eps-annual'
  * 'krx-spot-adj\_bps'
  * 'krx-spot-adj\_bps-annual'
  * 'krx-spot-profit\_from\_continuing\_operations'
  * 'krx-spot-profit\_from\_continuing\_operations-annual'
  * 'krx-spot-impairment\_losses\_on\_intangible\_assets'
  * 'krx-spot-impairment\_losses\_on\_intangible\_assets-annual'
  * 'krx-spot-impairment\_losses\_on\_property\_plant\_and\_equipment'
  * 'krx-spot-impairment\_losses\_on\_property\_plant\_and\_equipment-annual'

### Cash Flow Statement Items

* Operating Cash Flows:
  * 'krx-spot-cashflow\_from\_operating\_activities'
  * 'krx-spot-cashflow\_from\_operating\_activities-annual'
* Investing Cash Flows:
  * 'krx-spot-cashflow\_from\_investing\_activities'
  * 'krx-spot-cashflow\_from\_investing\_activities-annual'
  * 'krx-spot-capex'
  * 'krx-spot-capex-annual'
* Financing Cash Flows:
  * 'krx-spot-cashflow\_from\_financial\_activities'
  * 'krx-spot-cashflow\_from\_financial\_activities-annual'
  * 'krx-spot-dividends\_paid'
  * 'krx-spot-dividends\_paid-annual'
  * 'krx-spot-paid\_in\_capital\_increase'
  * 'krx-spot-paid\_in\_capital\_increase-annual'
  * 'krx-spot-purchase\_of\_treasury\_stock'
  * 'krx-spot-purchase\_of\_treasury\_stock-annual'
  * 'krx-spot-sales\_of\_treasury\_stock'
  * 'krx-spot-sales\_of\_treasury\_stock-annual'
  * 'krx-spot-dividend\_comm\_cash'
  * 'krx-spot-dividend\_comm\_cash-annual'
  * 'krx-spot-dividend\_pref\_cash'
  * 'krx -spot-dividend\_pref\_cash-annual'
* Free Cash Flow:
  * 'krx-spot-fcf1'
  * 'krx-spot-fcf1-annual'
  * 'krx-spot-fcf2'
  * 'krx-spot-fcf2-annual'

### Other Financial Metrics

* 'krx-spot-enterprise\_value'
* 'krx-spot-enterprise\_value-annual'
* 'krx-spot-invested\_capital'
* 'krx-spot-invested\_capital-annual'
* 'krx-spot-roic'
* 'krx-spot-roic-annual'
* 'krx-spot-dividend'
* 'krx-spot-dividend-annual'
* 'krx -spot-dividend\_all-annual'
* 'krx-spot-payout\_ratio'
* 'krx-spot-payout\_ratio-annual'
* 'krx-spot-cash\_payout\_ratio'
* 'krx-spot-cash\_payout\_ratio-annual'
* 'krx-spot-ex\_dividend\_date'
* 'krx-spot-ex\_dividend\_date-annual'
* 'krx-spot-scheduled\_dividend\_payment\_date'
* 'krx-spot-scheduled\_dividend\_payment\_date-annual'
* 'krx-spot-loans'
* 'krx-spot-loans-annual'

### Other Items

* 'krx-spot-fiscal\_end'
* 'krx-spot-finished\_goods'
* 'krx-spot-finished\_goods-annual'
* 'krx-spot-number\_of\_employees'
* 'krx-spot-number\_of\_employees-annual'
* 'krx-spot-unearned\_income'
* 'krx-spot-unearned\_income-annual'
* 'krx-spot-common\_shares\_fy\_end-annual'
* 'krx-spot-preferred\_shares\_fy\_end-annual'
* 'krx-spot-shares\_fy\_end-annual'
* 'krx-spot-listed\_shares\_comm'
* 'krx-spot-listed\_shares\_pref'
* 'krx-spot-listed\_shares\_comm-annual'
* 'krx-spot-listed\_shares\_pref-annual'

{% hint style="warning" %}
Note

* Unit : 1 thousand
  {% endhint %}