Financial statements / Concepts

Financial concepts.

Marked maps source labels to a reviewed Schedule III and Ind AS-oriented vocabulary. Unmapped labels are reported, never forced into a nearby concept.

Income statement

Revenue, OtherIncome, TotalIncome, CostOfMaterials, PurchasesOfStockInTrade, ChangesInInventories, EmployeeBenefitExpense, FinanceCosts, DepreciationAndAmortisation, OtherExpenses, TotalExpenses, ProfitBeforeExceptionalItemsAndTax, ExceptionalItems, ProfitBeforeTax, CurrentTax, DeferredTax, TaxExpense, ProfitAfterTax, OtherComprehensiveIncome, TotalComprehensiveIncome, BasicEarningsPerShare, DilutedEarningsPerShare.

Balance sheet

EquityShareCapital, OtherEquity, TotalEquity, PropertyPlantAndEquipment, Goodwill, Inventories, TradeReceivables, CashAndCashEquivalents, TotalAssets, Borrowings, TradePayables, TotalLiabilities.

Cash flow

NetCashFromOperatingActivities, NetCashFromInvestingActivities, NetCashFromFinancingActivities, NetIncreaseInCash.

Reading a fact

`concept_id`	Canonical Marked concept.
`source_label`	Label printed in the source filing.
`value × scale`	Absolute value in the stated unit.
`basis`	`consolidated` or `standalone`.
`period_start` / `period_end`	Reporting interval. Balance-sheet facts may be instant values.

EPS concepts are per-share values. Other financial concepts normally use INR; always read unit and scale.