# Annalist: full guide for language models

> Company fundamentals collected from official filings, checked against each other and published as versioned snapshots. Every figure carries the id of its source document.

## What Annalist publishes

Each company has a series of immutable snapshots. A snapshot id such as FY2026Q2_0a602300 names the latest fiscal quarter it contains and the first eight characters of the SHA-256 of its dataset; a change in any figure, source or method gives a new snapshot id, so a citation of a snapshot stays reproducible. https://annalist-4vq.pages.dev/api/v1/companies/{company}/latest.json names the latest snapshot of a company.

Sources are official documents only. US companies: the XBRL data of their 10-K and 10-Q filings, published by SEC EDGAR. Mizuho Financial Group: its English Kessan Tanshin and Financial Supplement from the Mizuho investor-relations site, with SEC Form 6-K filings for documents that the site no longer lists.

## Conventions

- Units are given for every item: USD, USD/shares, shares and % for US companies; JPY mn (million yen), JPY bn and % for Mizuho.
- US figures are in US dollars as tagged in the filing, not scaled. Revenue, expenses, taxes and payments are positive amounts; the operating, investing and financing cash-flow totals are negative when cash flows out.
- Mizuho figures follow Mizuho's presentation: expenses, losses, taxes and deductions are negative.
- Fiscal years carry the issuer's own label. Apple's fiscal 2026 ends in September 2026, Walmart's fiscal 2027 ends in January 2027 and Mizuho's FY2026 runs from April 2026 to March 2027. Every row gives its start and end dates.
- Quarterly flows are three-month figures as reported where the filer reports them. Otherwise a quarter is the difference of two cumulative figures of the same item, and the row names the method: ytd_difference, fy_minus_9m, fy_minus_quarters (US) or derived_from_ytd (Mizuho before FY2022, accurate to 100 million yen per line). Per-share figures and average share counts are never derived.
- Restatements (US): each period is taken from one version of its statement, the latest filing that reports the statement's anchor items; values that filings report differently are listed in restatements.csv.

## Statements and items

Statements: income_statement (quarterly and annual), balance_sheet (at each quarter end), cash_flow (quarterly and annual, US companies), and for Mizuho capital, npl, shares and annual_highlights. Each statement file lists its items with label and unit; each row gives values, the source document ids (sources, and value_sources per item where they differ), the method, and for US companies the XBRL concept of each value.

### Items of the bank (JP) template

pl: cgp (Consolidated Gross Profits, JPY mn); nii (Net Interest Income, JPY mn); trust (Trust Fees, JPY mn); fee (Net Fee and Commission Income, JPY mn); trading (Net Trading Income, JPY mn); other_op (Net Other Operating Income, JPY mn); ga (General and Administrative Expenses, JPY mn); portfolio (Expenses related to Portfolio Problems (including Reversal of (Provision for) General Allowance for Loan Losses), JPY mn); reversal (Gains on Reversal of Allowance for Loan Losses, and others, JPY mn); stocks (Net Gains (Losses) related to Stocks, JPY mn); equity_aff (Equity in Income from Investments in Affiliates, JPY mn); other (Other, JPY mn); ordinary (Ordinary Profits, JPY mn); extraordinary (Net Extraordinary Gains (Losses), JPY mn); pbt (Profit before Income Taxes, JPY mn); tax_cur (Income Taxes - Current, JPY mn); tax_def (- Deferred, JPY mn); profit (Profit, JPY mn); nci (Profit Attributable to Non-controlling Interests, JPY mn); ni (Profit Attributable to Owners of Parent, JPY mn); credit_cost (Credit-related Costs (including Credit Costs of Trust Accounts), JPY mn); cnbp (Consolidated Net Business Profits, JPY mn); cnbp_etf_bn (Consolidated Net Business Profits +Net Gains (Losses) related to ETFs and others (Billions of yen), JPY bn); tax_total (Income Taxes (Current and Deferred), JPY mn)

bs: cash_due_from_banks (Cash and Due from Banks, JPY mn); call_loans (Call Loans and Bills Bought, JPY mn); resale_receivables (Receivables under Resale Agreements, JPY mn); securities_borrowing_deposits (Guarantee Deposits Paid under Securities Borrowing Transactions, JPY mn); monetary_claims_bought (Monetary Claims Bought, JPY mn); trading_assets (Trading Assets, JPY mn); money_held_in_trust (Money Held in Trust, JPY mn); securities (Securities, JPY mn); loans (Loans and Bills Discounted, JPY mn); fx_assets (Foreign Exchanges, JPY mn); derivatives_assets (Derivatives other than for Trading Assets, JPY mn); other_assets (Other Assets, JPY mn); premises_equipment (Premises and Equipment, JPY mn); tangible_fixed_assets (Tangible Fixed Assets, JPY mn); intangible_fixed_assets (Intangible Fixed Assets, JPY mn); db_asset (Net Defined Benefit Asset, JPY mn); deferred_debenture_charges (Deferred Debenture Charges, JPY mn); dta (Deferred Tax Assets, JPY mn); acceptances_guarantees_asset (Customers' Liabilities for Acceptances and Guarantees, JPY mn); allowance_loan_losses (Allowance for Loan Losses, JPY mn); allowance_investment_losses (Allowance for Investment Losses, JPY mn); total_assets (Total Assets, JPY mn); deposits (Deposits, JPY mn); ncd (Negotiable Certificates of Deposit, JPY mn); debentures (Debentures, JPY mn); call_money (Call Money and Bills Sold, JPY mn); repo_payables (Payables under Repurchase Agreements, JPY mn); securities_lending_deposits (Guarantee Deposits Received under Securities Lending Transactions, JPY mn); commercial_paper (Commercial Paper, JPY mn); trading_liabilities (Trading Liabilities, JPY mn); borrowed_money (Borrowed Money, JPY mn); fx_liabilities (Foreign Exchanges, JPY mn); short_term_bonds (Short-term Bonds, JPY mn); bonds_notes (Bonds and Notes, JPY mn); bonds_stock_options (Bonds with Stock Options, JPY mn); due_to_trust (Due to Trust Accounts, JPY mn); derivatives_liabilities (Derivatives other than for Trading Liabilities, JPY mn); other_liabilities (Other Liabilities, JPY mn); reserve_bonus (Reserve for Bonus Payments, JPY mn); reserve_variable_comp (Reserve for Variable Compensation, JPY mn); reserve_retirement (Reserve for Employee Retirement Benefits, JPY mn); db_liability (Net Defined Benefit Liability, JPY mn); reserve_director_retirement (Reserve for Director and Corporate Auditor Retirement Benefits, JPY mn); reserve_loan_sales (Reserve for Possible Losses on Sales of Loans, JPY mn); reserve_loans_sold (Reserve for Possible Losses on Loans Sold, JPY mn); reserve_contingencies (Reserve for Contingencies, JPY mn); reserve_frequent_users (Reserve for Frequent Users Services, JPY mn); reserve_deposit_reimbursement (Reserve for Reimbursement of Deposits, JPY mn); reserve_debenture_reimbursement (Reserve for Reimbursement of Debentures, JPY mn); reserves_special_laws (Reserves under Special Laws, JPY mn); dtl (Deferred Tax Liabilities, JPY mn); dtl_land_revaluation (Deferred Tax Liabilities for Revaluation Reserve for Land, JPY mn); acceptances_guarantees (Acceptances and Guarantees, JPY mn); total_liabilities (Total Liabilities, JPY mn); common_stock (Common Stock and Preferred Stock, JPY mn); capital_surplus (Capital Surplus, JPY mn); retained_earnings (Retained Earnings, JPY mn); treasury_stock (Treasury Stock, JPY mn); shareholders_equity (Total Shareholders' Equity, JPY mn); unrealized_gains_securities (Net Unrealized Gains (Losses) on Other Securities, JPY mn); deferred_hedge_gains (Deferred Gains or Losses on Hedges, JPY mn); land_revaluation (Revaluation Reserve for Land, JPY mn); fx_translation (Foreign Currency Translation Adjustments, JPY mn); db_remeasurements (Remeasurements of Defined Benefit Plans, JPY mn); own_credit_risk (Own Credit Risk Adjustments, Net of Tax, JPY mn); aoci (Total Accumulated Other Comprehensive Income, JPY mn); stock_acquisition_rights (Stock Acquisition Rights, JPY mn); nci (Non-Controlling Interests, JPY mn); total_net_assets (Total Net Assets, JPY mn); total_liabilities_net_assets (Total Liabilities and Net Assets, JPY mn)

capital: tcr (Total Capital Ratio, %); t1r (Tier 1 Capital Ratio, %); cet1r (Common Equity Tier 1 Capital Ratio, %); tc (Total Capital, JPY bn); t1 (Tier 1 Capital, JPY bn); cet1 (Common Equity Tier 1 Capital, JPY bn); rwa (Risk-weighted Assets, JPY bn); lev (Leverage Ratio (second quarter and fiscal year-end only), %)

npl: npl_bn (Non-performing loans under the Financial Reconstruction Act, net of partial direct write-offs, JPY bn); total_bn (Total credit exposure under the Financial Reconstruction Act, JPY bn); ratio (NPL ratio, %)

annual_highlights: ordinary_income (Ordinary Income, JPY mn); ordinary_profit (Ordinary Profits, JPY mn); ni (Profit Attributable to Owners of Parent, JPY mn); eps (Earnings per Share of Common Stock, JPY); eps_diluted (Diluted Earnings per Share of Common Stock, JPY); roe_official (Return on Equity (as reported), %); op_to_assets (Ordinary Profits to Total Assets (as reported), %); op_to_oi (Ordinary Profits to Ordinary Income (as reported), %); total_assets (Total Assets, JPY mn); net_assets (Total Net Assets, JPY mn); own_cap_ratio (Own Capital Ratio (as reported), %); bps_official (Net Assets per Share of Common Stock (as reported), JPY); own_capital_official (Own Capital (as reported), JPY mn); cfo (Net Cash Provided by (Used in) Operating Activities, JPY mn); cfi (Net Cash Provided by (Used in) Investing Activities, JPY mn); cff (Net Cash Provided by (Used in) Financing Activities, JPY mn); cash_end (Cash and Cash Equivalents at the End of the Period, JPY mn); dps_interim (Interim Dividend per Share of Common Stock, JPY); dps_yearend (Year-end Dividend per Share of Common Stock, JPY); dps_annual (Annual Dividend per Share of Common Stock, JPY); div_total_mn (Total Cash Dividends, JPY mn); payout_official (Dividend Pay-out Ratio, Consolidated (as reported), %); next_dps_estimate (Annual Dividend per Share, estimate for the next fiscal year, JPY); next_ni_estimate (Profit Attributable to Owners of Parent, estimate for the next fiscal year, JPY mn); next_eps_estimate (Earnings per Share, estimate for the next fiscal year, JPY)

### Items of the corporate (US) template

pl: revenue (Revenue, USD); cost_of_revenue (Cost of revenue, USD); gross_profit (Gross profit, USD); rnd (Research and development expense, USD); sga (Selling, general and administrative expense, USD); operating_income (Operating income, USD); interest_expense (Interest expense, USD); pretax_income (Income before income taxes, USD); income_tax (Income tax expense, USD); net_income_incl_nci (Net income including noncontrolling interests, USD); net_income (Net income attributable to the company, USD); net_income_common (Net income available to common shareholders, USD); eps_basic (Earnings per share, basic, USD/shares); eps_diluted (Earnings per share, diluted, USD/shares); shares_basic (Weighted average shares, basic, shares); shares_diluted (Weighted average shares, diluted, shares); dps_declared (Dividends declared per common share, USD/shares)

bs: cash (Cash and cash equivalents, USD); short_term_investments (Short-term investments, USD); receivables (Receivables, USD); inventory (Inventories, USD); current_assets (Total current assets, USD); ppe_net (Property, plant and equipment, net, USD); goodwill (Goodwill, USD); intangibles (Intangible assets other than goodwill, USD); total_assets (Total assets, USD); accounts_payable (Accounts payable, USD); short_term_borrowings (Short-term borrowings, USD); debt_current (Current portion of long-term debt, USD); current_liabilities (Total current liabilities, USD); long_term_debt (Long-term debt, non-current, USD); total_liabilities (Total liabilities, USD); temporary_equity (Redeemable noncontrolling interests and temporary equity, USD); equity_parent (Shareholders' equity attributable to the company, USD); nci (Noncontrolling interests, USD); equity_total (Total equity, USD); liabilities_and_equity (Total liabilities and equity, USD); shares_outstanding (Common shares outstanding, shares)

cf: cfo (Net cash from operating activities, USD); cfi (Net cash from investing activities, USD); cff (Net cash from financing activities, USD); capex (Purchases of property, plant and equipment, USD); d_and_a (Depreciation and amortisation, USD); sbc (Share-based compensation, USD); dividends_paid (Dividends paid, USD); buybacks (Repurchases of common stock, USD)

## Ratios

Ratios are computed from each snapshot by formulas with stable ids (bank.roe, corp.roic) and published beside it: ratios/index.json lists every ratio with its definition and unit, and ratios/<frequency>.json gives the values with the snapshot figures each one uses (table/period/item references, resolved with their values and source ids). Banks (Mizuho) use the bank template of 66 ratios: quarterly values annualise flows (quarter x 4) over average opening and closing balances, and annual values use fiscal-year sums. US companies use the corporate template of 40 ratios in annual, quarterly and trailing-four-quarter (ttm) forms. Percentages are published as percentages (7.5 means 7.5%). A ratio is left out where it would not be meaningful, for example with negative equity, and ratios that would need market prices are not published.

## Validation

Every snapshot passes its error-level checks before publication. Mizuho: cross-checks between official documents (cumulative Tanshin against supplement quarters, quarters against the annual P&L, highlights against the balance sheet, balance-sheet identities), line-by-line comparisons of Tanshin balance sheets with the supplement, NPL ratio checks and share-count agreements. US companies: total assets equal total liabilities and equity at every date, reported quarters add up to the reported nine-month figure, and the filer in SEC data is the configured company; structure, gross profit, EPS and coverage checks are warnings. validation.json in each snapshot lists every check.

## How to cite

Annalist, {company name}, snapshot {company id}/{snapshot id} (as of {period}); {item label}, {period}; source {document id} ({document url}). The document id is in the sources field of the row; documents.json gives its URL, release or filing date and SHA-256.

Example from the current data:

Annalist, Amazon.com, Inc., snapshot amazon/FY2026Q2_0a602300; Revenue, fiscal year 2025: 716,924,000,000 USD; source 10-K:0001018724-26-000004.

## Use of the data

Figures come from official filings and are provided as they are, without warranty of accuracy or completeness. They are not investment advice. Each figure names its official source document, which remains the authoritative version.

## Endpoints

- https://annalist-4vq.pages.dev/api/v1/companies.json: company universe with each latest snapshot
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/latest.json: pointer to the latest snapshot
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/info.json: snapshot summary: coverage, conventions, validation, statements, files, citation
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/statements/{section}.json: one statement with item definitions; sections: pl_quarterly, pl_annual, balance_sheet, cf_quarterly, cf_annual, capital, npl, shares, annual_highlights
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/documents.json: source documents with URL, release date and SHA-256
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/ratios/index.json: ratio catalogue (formula ids, definitions, units) and the frequencies available
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/ratios/{frequency}.json: ratio values of one frequency (annual, quarterly, ttm) with the snapshot figures they use
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/dataset.json: full dataset
- https://annalist-4vq.pages.dev/api/v1/companies/{company}/snapshots/{snapshot}/{table}.csv: long-format CSV table, described in tables.json

## MCP server

https://annalist-4vq.pages.dev/mcp speaks the Model Context Protocol over Streamable HTTP (JSON responses, no session). Tools, all read-only:

- search_companies(query, country, group, limit): companies by name, ticker, SEC CIK or id
- get_statement(company, statement, frequency, from, to, items): figures of one statement with units, methods and source ids; from and to accept a fiscal year (2025), a fiscal quarter (FY2025 Q2) or an ISO date
- get_ratios(company, frequency, ratios, category, from, to): ratio values with formula ids, units and the snapshot figures each value was computed from
- get_snapshot_info(company): coverage, conventions, validation summary, statements, files and citation
- get_sources(company, ids): source documents with URL, release date and SHA-256

## Companies

- mizuho: Mizuho Financial Group, Inc. (8411.T, MFG; JP; CIK 0001335730); latest snapshot FY2026Q1_900025b3, as of FY2026 Q1 (period end 2026-06-30); sources: Mizuho IR site (Kessan Tanshin, Financial Supplement), SEC EDGAR Form 6-K
- amazon: Amazon.com, Inc. (AMZN; US; CIK 0001018724); latest snapshot FY2026Q2_0a602300, as of FY2026 Q2 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- walmart: Walmart Inc. (WMT; US; CIK 0000104169); latest snapshot FY2027Q2_4bb5d027, as of FY2027 Q2 (period end 2026-07-31); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- unitedhealth: UnitedHealth Group Incorporated (UNH; US; CIK 0000731766); latest snapshot FY2026Q2_a4b6ab0d, as of FY2026 Q2 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- apple: Apple Inc. (AAPL; US; CIK 0000320193); latest snapshot FY2026Q3_6ad94892, as of FY2026 Q3 (period end 2026-06-27); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- alphabet: Alphabet Inc. (GOOGL, GOOG; US; CIK 0001652044); latest snapshot FY2026Q2_02bf7936, as of FY2026 Q2 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- cvs-health: CVS Health Corporation (CVS; US; CIK 0000064803); latest snapshot FY2026Q2_41718c6c, as of FY2026 Q2 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- berkshire-hathaway: Berkshire Hathaway Inc. (BRK-A, BRK-B; US; CIK 0001067983); latest snapshot FY2026Q2_bb16a6ae, as of FY2026 Q2 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- mckesson: McKesson Corporation (MCK; US; CIK 0000927653); latest snapshot FY2027Q1_d7401e88, as of FY2027 Q1 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- exxon-mobil: Exxon Mobil Corporation (XOM; US; CIK 0000034088); latest snapshot FY2026Q2_e97c67e5, as of FY2026 Q2 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings
- cencora: Cencora, Inc. (COR; US; CIK 0001140859); latest snapshot FY2026Q3_5c5dab40, as of FY2026 Q3 (period end 2026-06-30); sources: SEC EDGAR XBRL data of 10-K and 10-Q filings