One annual period, two reported values
FilingLens's fictional example reports revenue for 1 January–31 December 2024 as 125,000,000 USD at an earlier filing cutoff and 123,000,000 USD at a later cutoff. The absolute difference is −2,000,000 USD. These are illustrative values from a fictional company, not a real issuer disclosure.
The comparison asks what value was available for the same period at two cutoffs. It does not compare one year's revenue with another year's revenue.
Keep these fields separate
| Field | Question it answers | Common mistake |
|---|---|---|
| CIK | Which reporting entity? | Treating a ticker as a numeric CIK |
| Concept and unit | What is measured, in what units? | Comparing USD with per-share facts |
| Start / end dates | What exact period does the value cover? | Mixing quarterly and year-to-date revenue |
| Filed date | When was the filing submitted? | Treating the filing date as the financial period |
| Accession | Which filing contains the reported context? | Treating a link as proof someone read the filing |
Reproduce an evidence check
- Start with the fictional example, or use the browser's Apple total-assets lookup for live SEC data.
- Select one exact period and unit from the available observations.
- Choose two filing-date cutoffs. The tool selects the latest eligible filed date at each cutoff.
- Read both values and the absolute difference, then follow the real accession links to the filings.
- Export the source note and record any unresolved context before drawing a conclusion.
Missing and conflicting values
No observation before a cutoff means incomplete evidence, not zero. Different values reported on the same selected filing date remain ambiguous. Two cutoffs can correctly select the same filing and produce no change. A changed value alone does not prove a restatement or explain its cause.
Data and tool boundaries
The live browser lookup uses the SEC companyconcept API for a small allowlist of US-GAAP concepts. An uploaded file is not authenticated. The local MCP performs comparisons only and does not fetch data. Neither interface provides trading signals. Read the methodology and setup guide.
Primary source: SEC EDGAR API documentation. Check original filings for the financial and reporting context.