Financial Statement Data (Mexico)
Below we breakdown each section of the data returned by our Financial Statements API, along with the associated SAT term.
Balance sheet
The balance sheet section details the company's assets, liabilities, and equity for the given year.
Current assets
The information in the current assets section provides a snapshot of the company's short-term financial health by detailing assets that are expected to be converted into cash or used within one year, useful for assessing liquidity and operational efficiency.
| Parameter Name | Type and Format | Description | Example | SAT Field |
|---|---|---|---|---|
| cash_and_equivalents | number (float) | The total amount of cash and cash equivalents, including currency, bank accounts, and other liquid investments that can be quickly converted to cash. | 1000000 | Efectivo y equivalentes de efectivo |
| short_term_investments | number (float) | The value of investments that are expected to be liquidated into cash within one year, such as marketable securities. | 2000000 | Instrumentos financieros de negociación |
| accounts_receivable | number (float) | The amount owed by customers for sales made on credit, expected to be received within a short period. | 3000000 | Clientes |
| notes_receivable | number (float) | The value of written promissory notes received from customers or others, promising to pay a specified amount by a certain date. | 4000000 | Cuentas y documentos por cobrar |
| other_debtors | number (float) | The total amounts due from various other debtors, excluding accounts and notes receivable. | 5000000 | Deudores diversos |
| bad_debt_provision | number (float) | The estimated amount of receivables that are expected to be uncollectible, often referred to as allowance for doubtful accounts. | 6000000 | Estimación de cuentas incobrables |
| tax_recoverable | number (float) | The amount of tax payments that can be recovered from tax authorities. | 7000000 | Impuesto por recuperar |
| inventory | number (float) | The total value of goods available for sale, raw materials, work-in-progress, and finished products. | 8000000 | Inventarios |
| prepaid_expenses | number (float) | The amount paid in advance for goods or services to be received in the future, such as insurance premiums or rent. | 9000000 | Pagos anticipados |
| assets_available_for_sale | number (float) | The value of non-current assets that are available for sale but not yet sold, such as surplus equipment or property. | 10000000 | Activos disponibles para venta |
| total | number (float) | The sum of all current assets, representing the total value of assets expected to be converted into cash or used within one year. | 11000000 | Total de Activo a corto plazo |
Non-current assets
The information in the non-current assets section includes long-term investments and property that are not easily converted into cash within a year. It is useful for understanding the company's long-term investment strategy and capital structure, providing insights into asset management and future growth potential.
| Parameter Name | Type and Format | Description | Example | SAT Field |
|---|---|---|---|---|
| property_plant_and_equipment | number (float) | The total value of property, plant, and equipment owned by the company, including land, buildings, machinery, and vehicles, used for long-term operations. | 1000000 | Propiedades, plantas y equipo |
| long_term_accounts_receivable | number (float) | The amount owed by customers for sales made on credit, expected to be received after one year. | 2000000 | Cuentas y documentos por cobrar a largo plazo |
| prepayment_to_suppliers | number (float) | The amount paid in advance to suppliers for goods or services to be received in the future, expected to be utilized over the long term. | 3000000 | Anticipo a proveedores |
| goodwill | number (float) | The value of intangible assets that arise from the acquisition of other companies, representing the premium paid over the fair value of net assets acquired. | 4000000 | Crédito mercantil |
| intangible_assets | number (float) | The total value of intangible assets owned by the company, such as patents, trademarks, and copyrights, with useful lives extending beyond one year. | 5000000 | Activos intangibles |
| investments_in_associates | number (float) | The value of investments in other companies in which the company has significant influence but not control, typically represented by ownership of 20-50% of the associate's voting shares. | 6000000 | Inversiones en asociadas |
| long_term_financial_instruments | number (float) | The value of financial instruments that are expected to be held for more than one year, such as bonds, debentures, and long-term loans. | 7000000 | Instrumentos financieros por cobrar a largo plazo |
| total | number (float) | The sum of all non-current assets, representing the total value of assets expected to be used or held for more than one year. | 8000000 | Total de Activo a largo plazo |
Current liabilities
The information in the current liabilities section includes obligations expected to be settled within one year, offering a view of the company's short-term financial responsibilities. It is crucial for assessing the company's liquidity and short-term financial stability.
| Parameter Name | Type and Format | Description | Example | SAT Field |
|---|---|---|---|---|
| bank_loans | number (float) | The total amount of loans borrowed from banks or financial institutions, expected to be repaid within one year. | 1000000 | Préstamos bancarios |
| accounts_payable | number (float) | The amount owed to suppliers for goods or services purchased on credit, expected to be paid within a short period. | 2000000 | Proveedores |
| notes_payable | number (float) | The value of written promissory notes issued to suppliers or others, promising to pay a specified amount by a certain date. | 3000000 | Cuentas y documentos por pagar |
| financial_instruments | number (float) | The value of financial instruments that are expected to be liquidated into cash within one year, such as bonds, debentures, and short-term loans. | 4000000 | Instrumentos financieros |
| other_creditors | number (float) | The total amounts due to various other creditors, excluding accounts and notes payable. | 5000000 | Acreedores diversos |
| income_tax_payable | number (float) | The amount of income tax that is owed to tax authorities, expected to be paid within a short period. | 6000000 | Impuestos a la utilidad por pagar |
| customer_advances | number (float) | The total amount received in advance from customers for goods or services to be delivered in the future, expected to be utilized within one year. | 7000000 | Anticipo de clientes |
| provisions | number (float) | The estimated amount set aside for future liabilities or losses, such as warranties, legal claims, or restructuring costs. | 8000000 | Provisiones |
| taxes_payable | number (float) | The total amount of taxes owed to tax authorities, expected to be paid within a short period. | 9000000 | Impuestos por pagar |
| total | number (float) | The sum of all current liabilities, representing the total value of obligations expected to be settled within one year. | 10000000 | Total de Pasivo a corto plazo |
Non-current liabilities
The information in the non-current liabilities section details long-term obligations that are not due within one year and are key for understanding the company's long-term financial commitments. This data is essential for assessing the company’s solvency and long-term financial health.
| Parameter Name | Type and Format | Description | Example | SAT Field |
|---|---|---|---|---|
| long_term_accounts_payable | number (float) | The amount owed to suppliers for goods or services purchased on credit, expected to be paid after one year. | 1000000 | Cuentas y documentos por pagar a largo plazo |
| long_term_financial_instruments | number (float) | The value of financial instruments that are expected to be held for more than one year, such as bonds, debentures, and long-term loans. | 2000000 | Instrumentos financieros a largo plazo |
| deferred_revenue | number (float) | The amount received in advance from customers for goods or services to be delivered in the future, expected to be recognized as revenue over the long term (such as rent). | 3000000 | Rentas cobradas por anticipado |
| contributions_for_future_capital_increases | number (float) | The total contributions received from shareholders or other investors for future capital increases, expected to be utilized over the long term. | 4000000 | Aportaciones para futuros aumentos de capital |
| deferred_income_tax | number (float) | The amount of income tax that is deferred to future periods, expected to be paid after one year. | 5000000 | Impuesto a la utilidad diferido por pagar |
| employee_benefits | number (float) | The total amount of benefits owed to employees, such as pensions, gratuities, and other post-employment benefits, expected to be settled over the long term. | 6000000 | Beneficio a empleados |
| long_term_provisions | number (float) | The estimated amount set aside for future liabilities or losses, such as warranties, legal claims, or restructuring costs, expected to be settled after one year. | 7000000 | Provisiones a largo plazo |
| total | number (float) | The sum of all non-current liabilities, representing the total value of obligations expected to be settled after one year. | 8000000 | Total de Pasivo a largo plazo |
Equity
The information in the equity section represents the residual interest in the company’s assets after deducting liabilities. It is important for understanding ownership structure, retained earnings, and overall financial strength.
| Parameter Name | Type and Format | Description | Example | SAT Field |
|---|---|---|---|---|
| stockholders_equity | number (float) | The total value of shares issued by the company, representing the ownership interest of shareholders in the business. | 1000000 | Capital social |
| retained_earnings | number (float) | The accumulated profits or losses of the company that have not been distributed to shareholders as dividends. | 2000000 | Utilidades acumuladas |
| other_comprehensive_income | number (float) | The gains or losses that are not included in net income but are reported directly in equity, such as unrealized gains on investments or foreign currency translation adjustments. | 3000000 | Otros resultados integrales |
| controlling_interest | number (float) | The ownership interest in the company held by the parent entity or majority shareholders, representing the controlling stake in the business. | 4000000 | Participación controladora |
| non_controlling_interest | number (float) | The ownership interest in the company held by minority shareholders, representing the non-controlling stake in the business. | 5000000 | Participación no controladora |
| total | number (float) | The sum of share capital, retained earnings, other comprehensive income, controlling interest, and non-controlling interest, representing the total equity of the company. | 15000000 | Total de capital contable |
Income statement
The information in the income statement section provides a detailed overview of the company's revenues, expenses, and profits for the given year. This data is crucial for assessing the company's operational performance, profitability, and overall financial health.
| Parameter Name | Type | Description | Example | SAT Field |
|---|---|---|---|---|
| net_revenue | number (float) | The total revenue generated by the company from its core business operations, excluding any deductions for discounts, returns, or allowances. | 1000000 | Ingresos netos |
| domestic_sales | number (float) | The revenue generated by the company from sales of goods or services within its home country. | 2000000 | Ventas y/o servicios nacionales |
| foreign_sales | number (float) | The revenue generated by the company from sales of goods or services in foreign countries. | 3000000 | Ventas y/o servicios extranjeros |
| total_materials_used | number (float) | The total cost of materials used or traded by the company during the reporting period. | 4000000 | Total de materiales utilizados o comercializados |
| cost_of_goods_sold | number (float) | The total cost incurred by the company to produce or purchase the goods sold during the reporting period. | 5000000 | Costo de ventas |
| cost_of_services_sold | number (float) | The total cost incurred by the company to provide the services sold during the reporting period. | 6000000 | Costo de servicios |
| gross_profit | number (float) | The difference between net revenue and the total cost of goods and services sold, representing the profit earned from core business operations before deducting operating expenses. | 7000000 | Utilidad bruta |
| gross_loss | number (float) | The negative difference between net revenue and the total cost of goods and services sold, representing the loss incurred from core business operations before deducting operating expenses. | 8000000 | Pérdida bruta |
| operating_expenses | number (float) | The total expenses incurred by the company in its normal operating activities, including selling, general, and administrative expenses. | 9000000 | Gastos de operación |
| operating_income | number (float) | The profit earned from core business operations after deducting operating expenses, but before considering interest, taxes, and other non-operating items. | 10000000 | Utilidad de operación |
| operating_loss | number (float) | The loss incurred from core business operations after deducting operating expenses, but before considering interest, taxes, and other non-operating items. | 11000000 | Pérdida de operación |
| financial_result | number (float) | The net result of financial activities, including interest income, interest expense, and other financial gains or losses. | -114602 | Resultado Integral de Financiamiento |
| equity_in_earnings_of_affiliates | number (float) | The company's share of the profit or loss in its associates, entities over which it has significant influence but not control. | 0 | Participación en asociadas |
| income_before_taxes | number (float) | The profit earned before accounting for income tax expenses. | 12000000 | Utilidad antes de Impuestos a la utilidad |
| loss_before_taxes | number (float) | The loss incurred before accounting for income tax expenses. | 13000000 | Pérdida antes de Impuestos a la utilidad |
| income_taxes | number (float) | The total amount of income tax expenses incurred during the reporting period. | 16838 | Impuestos a la utilidad |
| income_from_continuing_operations | number (float) | The profit earned from the company's ongoing business operations after deducting operating expenses and taxes. | 14000000 | Utilidad de operaciones continuas |
| loss_from_continuing_operations | number (float) | The loss incurred from the company's ongoing business operations after deducting operating expenses and taxes. | 15000000 | Pérdida de operaciones continuas |
| discontinued_operations | number (float) | The net result of operations that have been discontinued or sold off during the reporting period. | 0 | Operaciones discontinuadas |
| net_income | number (float) | The total profit earned by the company after deducting all expenses, including operating, non-operating, interest, and taxes. | 16000000 | Utilidad neta |
| net_loss | number (float) | The total loss incurred by the company after deducting all expenses, including operating, non-operating, interest, and taxes. | 17000000 | Pérdida neta |
Updated about 2 months ago