How Kabuken reports each figure

Kabuken reports each headline figure together with the facts needed to trace it. This page describes how the fields work. It applies to the tools that return headline figures: get_company_financials and compare_companies.

Fields returned with each figure

Each headline figure (for example revenue, net_income, total_assets or equity) is an object with these fields:

Field	Meaning
value	The figure, or null when the figure is not reported (see omission reasons below)
concept_id	The XBRL concept the value was read from. null for a derived figure
context_ref	The XBRL context the value was read from. The context identifies the entity, period and any dimensions
period	The period the figure itself resolves to. It can differ from the period end of the filing
omission_reason	Why value is null. null when a value is present
consolidation_basis	consolidated or non_consolidated. Present when a value or a context exists

The source filing is identified by the doc_id and period_end of the period the figure sits in. Pass the doc_id to list_documents and the other filing tools to read the filing itself.

Figures are consolidated figures for the filing’s own period. Parent-only (non-consolidated) values, segment-dimensional values and prior-period values are not substituted. The one exception is a filer whose filing declares no consolidated statements at all: its non-consolidated figures are its own figures, and each of them says non_consolidated in consolidation_basis.

Omission reasons

When a figure has no value, value is null and omission_reason names the cause. The values are:

omission_reason	Meaning
no_consolidated_context	The concepts Kabuken recognises for this figure appear only in non-consolidated or segment-dimensional contexts
no_current_period_fact	A consolidated fact for the concept exists, but only for a period other than the filing’s own
reported_nil	The filer tagged the element as nil. This is “reported as no value”, which is neither zero nor missing
no_numeric_value	A consolidated current-period fact exists, but its value is not a number
owners_equity_not_established	Equity only. The filing reports a total that includes non-controlling interests or subscription rights, and its declared components do not reconcile to that total, so owners’ equity is not stated. The total is not substituted
not_applicable_to_statement_format	The filing’s statement format has no such line. For example, a Japanese-GAAP bank or insurer has no operating income, current assets or current liabilities. No other subtotal is substituted
no_total_concept_in_format	The format tags only component lines for the figure and the filer reported no total
concept_absent	No concept for this figure appears in the filing

Statement-bucket concepts with no consolidated current-period value are listed in omitted_concepts of the period in get_company_financials.

Derived figures

Some figures are not read from one fact. J-GAAP filers report no single concept for equity attributable to owners of the parent, so Kabuken derives it as the owner components (株主資本 and 評価・換算差額等) of 純資産 and checks that the components reconcile to the reported total.

A derived figure carries derived: true and concept_id: null, plus a derivation object:

Field	Meaning
method	How the value was derived
link_role	The calculation role that declared the components. null when the standard structure was assumed
reconciled_against	The reported total the components were checked against, with its concept_id, context_ref and value. This total includes non-controlling interests and is not the value
components	Every component with its concept_id, context_ref, value, weight, role (owner or non_owner) and reported (value, nil or missing; the last two count as zero)

Only owner components are summed into the value. Figures read from a single fact carry neither derived nor derivation.

Example

The numbers below are placeholders. The shape follows the tool output.

A figure read from one fact:

{
  "value": 123456,
  "concept_id": "jppfs_cor:NetSales",
  "context_ref": "CurrentYearDuration",
  "period": "2025-03-31",
  "omission_reason": null,
  "consolidation_basis": "consolidated"
}

A derived figure:

{
  "value": 123456,
  "concept_id": null,
  "context_ref": "CurrentYearInstant",
  "period": "2025-03-31",
  "omission_reason": null,
  "consolidation_basis": "consolidated",
  "derived": true,
  "derivation": {
    "method": "owner_components_of_total",
    "link_role": null,
    "reconciled_against": {
      "concept_id": "jppfs_cor:NetAssets",
      "context_ref": "CurrentYearInstant",
      "value": 234567
    },
    "components": [
      {
        "concept_id": "jppfs_cor:ShareholdersEquity",
        "context_ref": "CurrentYearInstant",
        "value": 123456,
        "weight": 1,
        "role": "owner",
        "reported": "value"
      }
    ]
  }
}

Financial-sector companies

Revenue does not always mean net sales. A revenue figure carries basis and basis_label (en and ja), and basis_label states what the number measures. statement_format on each period reports the EDINET industry format of the filing, with its industry code and accounting standard.

• Banks and insurers filing under Japanese GAAP: revenue is 経常収益 (ordinary revenue), the gross top line made up of interest, fees, premiums and investment revenue. It is revenue, not profit. 経常利益 (ordinary profit) is a different line and is never reported as revenue.
• Securities firms: revenue is the gross 営業収益 before 金融費用. operating_margin_denominator is 純営業収益 for these firms.
• Finance, commodity-futures, investment-management and construction-guarantee filers report 営業収益.
• IFRS insurers report insurance revenue under IFRS 17.
• A bank, insurer or securities firm that does not file under Japanese GAAP, and whose revenue line is not established, is labelled revenue_financial_filer_unverified and is not comparable with net sales.
• For banks and insurers, operating income, current assets and current liabilities are null with not_applicable_to_statement_format, so no operating margin or current ratio is reported.

Original and corrected filings

Original filings and corrected (訂正) filings are stored as separate filings. Each has its own doc_id, and a correction does not overwrite the original.

Errors, attribution and AI label

Tool errors use one JSON shape, {"error": <code>, "message": <text>}, with isError: true. Responses with EDINET-derived data include an attribution object. Output generated by AI uses the AI-generated attribution variant, which carries an ai_generated_notice. A truncated list sets truncated: true. See Tools Reference for the codes and details.

See Tools Reference for the parameters of each tool.