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- Back-testing investment hypotheses
US Equity Markets: Standardized Statement of Cash Flows
This data product contains the quarterly and annual Statement of Cash Flows for companies traded in the US equity markets. The filings are submitted to the Securities and Exchange Commission (SEC) which is the source of this data. Cash Flows from operations, financing activities, and investing activities are included in these statements. The data contains all primary line items from the period income statement. Data are provided both quarterly and on a Trailing Twelve Month (TTM) basis. This data product Covers Russell 1000 (large-cap) and Russell 2000 (small-cap) companies. Russell 3000 index covers approximately 98% of the total US Equity market-cap. S&P 500 companies are also included in this list.
Related Data Products
- Updated weekly on Fridays
- Historical data goes back to 2010
- Covers Russell 3000 Companies
- Covers 10-Q (Quarterly) and 10-K (Annual) Filings
30 Data Columns
The one to four or five character identifier for each security
Period Date (period_date)
Balance Sheet Date, rounded to nearest month-end
Period Type (period_type)
Indicator for quarter and trailing twelve months (QTR, TTM)
The submission type of the registrant's filing (e.g. 10-Q, 10-K, 8-K etc.)
Fiscal Year (fiscal_year)
Registrant's year as reckoned for taxing or accounting purposes
Fiscal Period (fiscal_period)
Registrant's quarter as reckoned for taxing or accounting purposes
Fiscal Year End (fiscal_year_end)
Registrant's fiscal year end date (month and day) as reckoned for taxing or accounting purposes
Filed Date (filed_date)
Registrant's submission filing date
Profit Loss (cf_profit_loss)
Profit Loss is equal to net earnings (profit) calculated as sales less cost of goods sold, selling, general and administrative expenses, operating expenses, depreciation, interest, taxes and other expenses. This item is also referred to Net Income in the Income Statement.
Share Based Compensation (cf_share_based_compensation)
Stock-Based Compensation is a way companies use to reward their employees. Stock-based compensation is also popularly known as stock options or Employee stock options (ESOPS). If expensed and reported in the Income Statement, the exercising of the ESOPS by the employees results in a reduction in Earnings Per Share in the income statement. However, this is not a cash item so this expense is reversed in the Cash Flow Statement. However, if the company actually pays the difference between stock price and exercise price to the option holders, it results in a reduction in Owners’ Equity and Cash on the Balance Sheet, again impacting the Cash Flow Statement.
Depreciation is an accounting method of allocating the cost of a tangible or physical asset over its useful life or life expectancy. Depreciation represents how much of an asset's value has been used up.
Income Tax Cash vs Provisions (cf_income_tax_cash_vs_provisions)
Provision for taxation in the income statement doesn't involve any cash inflow or outflow. Hence, while preparing cash flow statement, this item is ADDED BACK to Net profit/(loss) and actual cash taxes paid are subtracted.
Change in Accounts Receivable (cf_change_in_receivables)
An increase in accounts receivable on the balance sheet from the prior period has the effect of decreasing cash by the corresponding amount, and is reflected on the cash flow statement.
Change in Liabilities (cf_change_in_payables)
Change in operating assets and liabilities means changes in the following: trade accounts receivable, inventory, other current assets, accounts payable and accrued expenses, other current liability and other non-current liabilities.
Changes in Other Operating Activities (cf_other_cash_due_to_operating_activities)
Changes in other cash or noncash adjustments to reconcile net income to cash provided by operating activities that are not separately disclosed in the statement of cash flows.
Operating Cash Flow (cf_net_cash_due_to_operating_activities)
Operating Cash Flow is Net Income plus Depreciation and Amortization minus Change in Working Capital. It can be read from the Cash Flow Statements as Change in Cash due to Operating Activities
Proceeds From Asset Sales (cf_proceeds_from_asset_sales)
When a company sells an asset (say part of its PP&E) this total cash is not reflected in the income statement. Only the gain portion is reflected. The PP&E decreases in the Balance Sheet, and the cash proceeds from the sale are reflected in the Cash Flow Statement as positive cash.
Payments to Acquire Assets (cf_payments_to_acquire_assets)
Symmetric to Proceeds From Asset Sales, the cash outlay that a company makes to make a capital investment or buy another long term asset is not reflected as expense on the income statement. The Cash on the Balance Sheet Decreases through an entry in the Cash Flow Statement.
Other Cash Flows from Investing Activities (cf_other_cash_due_to_investing_activities)
Cash flows from investing activities is a line item in the statement of cash flows, which is one of the documents comprising a company's financial statements. This line item contains the sum total of the changes that a company experienced during a designated reporting period in investment gains or losses, as well as from any new investments in or sales of fixed assets.
An investment is an asset or item acquired with the goal of generating income or appreciation. In an economic sense, an investment is the purchase of goods that are not consumed today but are used in the future to create wealth.
Proceeds from Issuing Debt (cf_proceeds_from_issuing_debt)
When a company borrows funds (issues debt), the incoming cash is not reflected in the income statement. Instead debt liability increases on the balance sheet as well as the cash inflow is reflected in the Cash Flow Statement as "Proceeds from Issuing Debt"
Repayment of Debt (cf_repayment_of_debt)
When a company repays its debt, the cash outflow is not reflected in the income statement. The liabilities in the Balance Sheet decrease and the cash outflow is reflected in the Cash Flow Statement.
Proceeds from Issuing Stock (cf_proceeds_from_issuing_stock)
When a company issues new stock and sells it to private or public investors, the incoming cash flow is not reflected in the income statement. Common Stock on the balance sheet increases the number of shares are diluted in the income statement (EPS possibly decreases) and the proceeds are reflected in the Financing portion of the Cash Flow Statement.
Repurchase of Stock (cf_payments_to_repurchase_stock)
A share repurchase is a transaction whereby a company buys back its own shares from the marketplace
Dividends Paid (cf_cash_dividends)
Dividends are paid on the date designated by a company's board of directors as the payment date
Other Cash Flow from Financing Activities (cf_other_cash_due_to_financing_activities)
Cash flow from financing activities which shows the net flows of cash that are used to fund the company. Financing activities include transactions involving debt, equity, and dividends.
Total Cash Flow from Financing Activities (cf_net_cash_due_to_financing_activities)
Total of cash flow from financing activities which shows the net flows of cash that are used to fund the company. Financing activities include transactions involving debt, equity, and dividends.
Effect of Foreign Exchange on Cash (cf_effect_of_foreign_exchange_on_cash)
This is the "Effects of currency translation on cash and cash equivalents" and it appears on the consolidated financial statements of companies who have both domestic and global operations. It does not apply to companies whose only operations are recorded in US dollars. Because the foreign exchange rate is not constant during a reporting period, and the foreign subsidiaries keep their account in their domiciled currency, a cash effect occurs which is reflected in the Cash Flow Statement.
Other Change in Cash (cf_other_change_in_cash_and_cash_equivalents)
This is a reconciling item and comprises of the relatively small and unusual line items that are listed in neither the operations side of the cash flows or cash flow due to investing or financing activities
Change in Cash and Cash Equivalents (cf_period_change_in_cash_and_cash_equivalents)
Change in cash and cash equivalents that reports the value of a company's assets that are cash or can be converted into cash immediately. These include bank accounts, marketable securities, commercial paper, Treasury bills, and short-term government bonds with a maturity date of three months or less.
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