SEC Companyfacts Annual Financial Coverage Across 61 Companies
59 of 61 companies normalized without generic IFRS mapping or implicit FX conversion
In the September 3, 2026 Companyfacts measurement, the reviewed 13-metric annual-financials schema produced validated annual financials for 59 of 61 configured market companies. One company stopped at a reviewed CAD-versus-USD unit boundary and one stopped earlier because issuer identity was not uniquely established.
What happened across the 61-company universe
Companyfacts normalization outcome
Normalization did not mean every field was complete
The 59 normalized documents used a 13-metric annual-financials vocabulary. Coverage varied materially by field: operating cash flow, total assets and stockholders' equity appeared for all 59, while dividends paid appeared for 29. The table shows both any-period and at-least-two-period coverage from the reviewed measurement.
| Metric | Any period | Coverage | 2+ periods | 2+ period coverage |
|---|---|---|---|---|
| Revenue | 57 / 59 | 96.6% | 57 / 59 | 96.6% |
| Operating income | 54 / 59 | 91.5% | 54 / 59 | 91.5% |
| Net income | 57 / 59 | 96.6% | 57 / 59 | 96.6% |
| Diluted EPS | 53 / 59 | 89.8% | 53 / 59 | 89.8% |
| Diluted shares | 55 / 59 | 93.2% | 55 / 59 | 93.2% |
| Operating cash flow | 59 / 59 | 100.0% | 59 / 59 | 100.0% |
| Capital expenditures | 50 / 59 | 84.7% | 50 / 59 | 84.7% |
| Dividends paid | 29 / 59 | 49.2% | 29 / 59 | 49.2% |
| Stock repurchases | 53 / 59 | 89.8% | 51 / 59 | 86.4% |
| Cash | 58 / 59 | 98.3% | 57 / 59 | 96.6% |
| Total assets | 59 / 59 | 100.0% | 59 / 59 | 100.0% |
| Total liabilities | 50 / 59 | 84.7% | 49 / 59 | 83.1% |
| Stockholders' equity | 59 / 59 | 100.0% | 59 / 59 | 100.0% |
The three controls that explain the boundary
Sea and Canadian National Railway test foreign annual-form behavior; SpaceX tests the identity prerequisite. These are diagnostic controls from the September 3 measurement, not a ranking of companies.
| Company | Observed source shape | Result | Why | Source |
|---|---|---|---|---|
| Sea Limited | 20-F · us-gaap · USD | Normalized 10 annual periods through December 31, 2025 | Sea normalized after 20-F entered the reviewed annual-form set; no generic IFRS mapping or issuer-specific accounting concept mapping was required. | SEC Companyfacts ↗ |
| Canadian National Railway | 40-F · us-gaap · CAD | Withheld: currency-unit boundary | The reviewed 40-F Companyfacts source exposed annual us-gaap concepts in CAD, while this measurement required exact USD monetary units. The study does not relabel or implicitly convert those facts. | SEC Companyfacts ↗ |
| SpaceX | Issuer identity unresolved before Companyfacts normalization | Skipped: issuer identity unresolved | The reviewed market-company universe did not have exactly one SEC issuer CIK for SpaceX, so the study stopped before Companyfacts normalization rather than inferring an issuer identity. | No SEC source asserted |
Methodology
- Use the 61 configured market companies included in the completed September 3, 2026 measurement.
- Require exactly one reviewed SEC issuer CIK before Companyfacts normalization. Do not infer a CIK when issuer identity cannot be established uniquely.
- Use only `us-gaap`, fiscal period `FY`, reviewed annual forms 10-K/10-K-A, 20-F/20-F-A and 40-F/40-F-A, and exact reviewed metric units.
- Do not add generic IFRS mappings or implicit currency conversion. A reviewed CAD fact does not become a USD fact merely because the accounting taxonomy is `us-gaap`.
- Measure normalization at the document level, then separately measure field coverage across the 59 successfully normalized annual documents.
- Keep this historical measurement tied to the 13-metric schema used on September 3. Later schema expansions do not rewrite its denominator, metric vocabulary or measured coverage.
Measurement completed 9/3/2026, 11:58:42 PM UTC.
Source and provenance
The study publishes aggregate measurements over reviewed SEC Companyfacts inputs rather than redistributing the raw Companyfacts corpus. The two issuer controls below link directly to SEC Companyfacts.
Download the study data
JSON includes the aggregate outcome, three diagnostic controls, metric coverage, source details and limitations. CSV provides the 13-metric coverage table for the 59 normalized annual-financials documents.
Citation and reuse
When citing the 59-of-61 result, preserve that it is the September 3, 2026 measurement of the Grizzly Bulls configured market-company universe using the 13-metric annual-financials schema. It is not a representative issuer sample or a coverage claim for later expanded schemas.