Consolidated US-GAAP facts from SEC annual and quarterly filings. Each company keeps its own fiscal calendar; the displayed year is the calendar year of the period end.

For a given period and unit, selection takes the latest filing observation, then the preferred concept. Earlier observations stay inspectable, so later figures may reflect revisions or share splits. Missing is never treated as zero.

Most figures are the concept the filer tagged. Where a filer does not tag the preferred concept, a documented fallback is used and the value is marked derived or noted here, never guessed from a similar label. Gross profit falls back to revenue minus cost of revenue. Long-term debt may fall back to a combined obligation that includes finance leases and the current portion; dividends to a total that includes preferred and non-controlling interests; receivables to a combined line that includes non-trade amounts. Cost of revenue and inventory have no fallback: a filer that does not report them is shown as unavailable rather than given a total that means something else.

Annual periods require 350–380 days; quarters require exact 70–110-day observations. A trailing-twelve-month period sums four consecutive quarters spanning 350–380 days together, so 4-4-5 retail calendars ending in a 16-week quarter qualify. Balance-sheet metrics take the latest quarter-end balance rather than a sum. Only the newest complete window is published; a company missing a quarter is left out of TTM rather than shown a partial year.

Reconciliation checks use tolerances because presentations vary. A balance sheet reconciles as assets equal liabilities plus mezzanine equity plus equity; redeemable non-controlling interests sit between the two and the identity does not hold without them. Gross profit is checked against revenue minus cost of revenue within 2% of revenue, which covers filers whose revenue includes components outside the gross-margin calculation. Beyond that the figures cannot all be true, so cost of revenue and gross profit are both withheld rather than published as comparable, since which one is wrong cannot be determined from the filing. Operating, investing and financing cash flows must account for the reported change in cash. A diluted share count that contradicts net income and earnings per share by orders of magnitude was tagged in a different scale than its unit states, and is withheld rather than rescaled by guesswork.

Custom tags, segments and foreign-currency reporting are out of scope. Derived same-period figures require compatible filing vintages. Data-quality checks are diagnostic, not an audit opinion.