> ## Documentation Index
> Fetch the complete documentation index at: https://docs.numi.sh/llms.txt
> Use this file to discover all available pages before exploring further.

# Fundamentals

> The line items of a filing as the filing states them, each with its concept, unit and period.

`GET /v1/companies/{ref}/fundamentals` returns the line items of one filing, revenue first:

```bash theme={null}
curl "https://api.numi.sh/v1/companies/MSFT/fundamentals" \
  -H "X-API-Key: $NUMI_API_KEY"
```

```json theme={null}
{
  "metric": "revenue",
  "concept": "RevenueFromContractWithCustomerExcludingAssessedTax",
  "value": 331839000000,
  "unit": "U_USD",
  "currency": "USD",
  "period_start": "2025-07-01",
  "period_end": "2026-06-30",
  "decimals": -6
}
```

Without `filing_id`, the line items come from the newest filing of `period_type` that has line items. `period_type` is `annual` by default, or `quarterly`.

## Fields

| Field | Meaning |
| - | - |
| `metric` | The name of the line item, from the [metrics](#metrics) table below. |
| `concept` | The XBRL concept that the value comes from, without its taxonomy prefix. |
| `value` | The value as filed. |
| `unit` | The unit as filed, such as `U_USD` or `U_UnitedStatesOfAmericaDollarsShare`. Each filer names its units its own way. |
| `currency` | The currency code of the unit, such as `USD`. It is a label, not a conversion. |
| `period_start` | The start of the period. Null for a figure at one date, such as total assets. |
| `period_end` | The end of the period, or the date of a figure at one date. |
| `decimals` | The precision of the value as filed, in XBRL decimals: `-6` means rounded to millions. |

## Metrics

For each metric, numi takes the first concept in the list below that the filing reports. If the filing reports none of the concepts of a metric, the metric is not in the response. No metric is computed from the others.

| `metric` | Concepts, in order |
| - | - |
| `revenue` | `Revenues`, `RevenueFromContractWithCustomerExcludingAssessedTax`, `RevenueFromContractWithCustomerIncludingAssessedTax`, `SalesRevenueNet`, `SalesRevenueGoodsNet`, `SalesRevenueServicesNet`, `RevenuesNetOfInterestExpense`, `Revenue`, `RevenueFromContractsWithCustomers` |
| `cost_of_revenue` | `CostOfRevenue`, `CostOfGoodsAndServicesSold`, `CostOfGoodsSold`, `CostOfSales` |
| `gross_profit` | `GrossProfit` |
| `operating_income` | `OperatingIncomeLoss`, `ProfitLossFromOperatingActivities` |
| `net_income` | `NetIncomeLoss`, `ProfitLoss`, `ProfitLossAttributableToOwnersOfParent` |
| `eps_basic` | `EarningsPerShareBasic`, `BasicEarningsLossPerShare` |
| `eps_diluted` | `EarningsPerShareDiluted`, `DilutedEarningsLossPerShare` |
| `total_assets` | `Assets` |
| `total_liabilities` | `Liabilities` |
| `shareholders_equity` | `StockholdersEquity`, `StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`, `Equity`, `EquityAttributableToOwnersOfParent` |
| `cash_and_equivalents` | `CashAndCashEquivalentsAtCarryingValue`, `CashAndCashEquivalents`, `CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents` |
| `long_term_debt` | `LongTermDebt`, `LongTermDebtNoncurrent`, `LongtermBorrowings`, `NoncurrentPortionOfNoncurrentBorrowings` |
| `operating_cash_flow` | `NetCashProvidedByUsedInOperatingActivities`, `CashFlowsFromUsedInOperatingActivities` |
| `capital_expenditure` | `PaymentsToAcquirePropertyPlantAndEquipment`, `PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities` |

`total_assets`, `total_liabilities`, `shareholders_equity`, `cash_and_equivalents` and `long_term_debt` are figures at the end of the period. The other metrics are figures for the whole period.


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.