Tradevodata/point-in-time-us-equity-fundamentals-sample

Point-in-Time US Equity Fundamentals (Sample)

A free, verifiable sample of point-in-time US equity fundamentals from SEC EDGAR — 40 large-cap companies, 3,280 annual rows. Every value is stamped with the date it first became public, so a backtest only ever sees what was knowable at the time. No lookahead bias.

This is the open sample of Tradevo Data; the full API covers 5,202 companies.

Why point-in-time matters

Most fundamentals datasets store one row per fiscal period keyed by the period-end date, and silently overwrite numbers when companies restate. Joining on period-end hands your backtest data months before it was public; using restated values lets it "see" corrections that didn't exist yet. Both quietly inflate returns. This dataset fixes both, by keeping the original first-reported value and its filing date.

The clearest example in the data

Amazon's FY2020 diluted share count reads 510,000,000 as originally filed, and 10,198,000,000 in EDGAR today — the 2022 20-for-1 split, applied backwards through history. Both numbers are correct; they are denominated in different shares.

This is the case that survives the usual defence. Everyone knows to wait for the filing date before using a 10-K, and that discipline does nothing here: the filing date is right, and the value is still denominated in shares that did not exist on it. Pair today's figure with a 2020 price and market cap is wrong by exactly 20×.

189 of the 3,280 rows differ between original_value and latest_value. Three distinct causes trip that flag and they need different handling — 20 are retroactive split adjustments (AAPL 4:1, AMZN 20:1, NVDA 4:1 then 10:1, TSLA 5:1 then 3:1, WMT 3:1, NFLX 7:1 then 10:1, AVGO 10:1, NKE 2:1), a handful are accounting-standard adoption rather than error (Salesforce's FY2017–18 net income moves are ASC 606 applied retrospectively), and the rest are genuine revisions and 10-K/A amendments. METHODOLOGY.md separates them.

Columns

column	meaning
ticker	US stock symbol
cik	SEC Central Index Key
concept	one of: Revenue, NetIncome, Assets, StockholdersEquity, OperatingCashFlow, EPSDiluted, DilutedShares
xbrl_tag	the exact XBRL tag the value came from
fiscal_year	issuer fiscal year
period_end	fiscal period end date
first_filed	the date this value first became public (the point-in-time key)
lag_days	days between period_end and first_filed
filed_reliable	whether the filing date is high-confidence
original_value	value as first reported — use this for point-in-time backtests
latest_value	most recent revised value (may post-date first_filed)
restated	true if later amended by more than 0.5%
qa_status	per-row quality verdict (clean or FLAG:…)

Usage

from datasets import load_dataset
ds = load_dataset("Tradevodata/point-in-time-us-equity-fundamentals-sample")

For point-in-time correctness, filter to first_filed <= your_as_of_date and use original_value.

Provenance & license

Source: U.S. SEC EDGAR (public domain). Data is CC0-1.0. See METHODOLOGY.md for exactly how it was built. Not investment advice; verify against primary filings before relying on it.

Full dataset + JSON API with as_of queries: tradevodata.com · methodology + code: github.com/christianpichichero-max/pit-fundamentals