# PIT Financial Statement

## Summary

This dataset provides PIT (point-in-time) financial statements for US 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 ‘mode’ parameter:

1\. **Default behavior**: In this case, the values in the data frame become the most recent values at the point in time, not including the fiscal date.

2\. **Original**: In this case, the values in the data frame become dictionaries possibly including multiple keys and values. If you are considering pre-announced data revisions, this option can be a solution.

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.

**Since the collection of PIT data started recently, data before 2023-08-09, is the same as the research data, not the PIT data.**

## Example code

```python
from finter.data import ContentFactory
cf = ContentFactory("us_stock", 20200101, 20200201)
df_modeling = cf.get_df("pit-atq")
df_original = cf.get_df("pit-atq", mode = "original")
df_unpivot = cf.get_df("pit-atq", mode = "unpivot")
```

## Metadata

| Valid From | Delivery Schedule | Time Zone | Data Frequency |
| ---------- | ----------------- | --------- | -------------- |
| 1982-01-31 |                   |           | 1d             |

## Item List

### Balance Sheet Items

* Assets
  * **pit-atq**: Total Assets
  * **pit-actq**: Current Assets
  * **pit-rectq**: Accounts Receivable
  * **pit-cheq**: Cash and Short-Term Investment
  * **pit-invtq**: Inventories
  * **pit-ancq**: Non-Current Assets
  * **pit-intanq**: Intangible Assets
  * **pit-ivaoq**: Investment and Advances
  * **pit-ivstq**: Short-Term Investments
  * **pit-ppegtq**: Property, Plant and Equipment Gross
  * **pit-ppentq**: Property, Plant and Equipment Net
* Liabilities
  * **pit-ltq**: Total Liabilities
  * **pit-lctq**: Current Liabilities
  * **pit-apq**: Accounts Payable
  * **pit-dlcq**: Short-Term Debt
  * **pit-txpq**: Income Taxes Payable
  * **pit-dlttq**: Long-Term Debt
  * **pit-txditcq**: Deferred Taxes and Investment Credit
* Equity
  * **pit-pstkq**: Preferred Stock
  * **pit-seqq**: Shareholders Equity

### Income Statement Items

* **pit-revtq**: Sales
* **pit-cogsq**: Cost of Goods Sold
* **pit-gpq**: Gross Profit
* **pit-xsgaq**: Selling, General and Administrative Expenses
* **pit-xrdq**: Research and Development Expenses
* **pit-xstq**: Staff Expense - Wages/Salaries
* **pit-xstoq**: Staff Expense - Other
* **pit-spiq**: Special Items
* **pit-xoprq**: Operating Expenses
* **pit-oibdpq**: Operating Income Before Depreciation
* **pit-dpq**: Depreciation and Amortization
* **pit-oiadpq**: Operating Income After Depreciation
* **pit-xintq**: Interest Expenses
* **pit-piq**: Earnings before Tax and Extraordinary Items
* **pit-txtq**: Income Tax
* **pit-xidoq**: Extraordinary Items and Discontinued Operations
* **pit-ibq**: Net Income
* **pit-niq**: Net Income Including Extraordinary Items
* **pit-dvtq**: Total Dividends
* **pit-saleq**: Net Sales
* **pit-req**: Retained Earnings

### Earning Per Shares Items

* **pit-epsf12**: Earnings Per Share (Diluted) - Excluding Extraordinary Items - 12 Months Moving
* **pit-epsfi12**: Earnings Per Share (Diluted) - Including Extraordinary Items - 12 Months Moving
* **pit-epsfiq**: Earnings Per Share (Diluted) - Including Extraordinary Items
* **pit-epsfxq**: Earnings Per Share (Diluted) - Excluding Extraordinary items
* **pit-epspi12**: Earnings Per Share (Basic) - Including Extraordinary Items - 12 Months Moving
* **pit-epspiq**: Earnings Per Share (Basic) - Including Extraordinary Items
* **pit-epspxq**: Earnings Per Share (Basic) - Excluding Extraordinary Items
* **pit-epsx12**: Earnings Per Share (Basic) - Excluding Extraordinary Items - 12 Months Moving
* **pit-oepsxq**: Earnings Per Share (Diluted) - from Operations
* **pit-opepsq**: Earnings Per Share from Operations
* **pit-oepf12**: Earnings Per Share (Diluted) - from Operations - 12 Months Moving
* **pit-oeps12**: Earnings Per Share from Operations - 12 Months Moving

{% hint style="warning" %}
Note

* We provide Financial CM converted into USD. According to Compustat’s policy, balance sheet items are converted using a 12-month exchange rate, while income statement and cash flow items are converted using the monthly exchange rate.
* Unit : 1 million
  {% endhint %}