Compare filings

Diff two SEC EDGAR filings for the same filer. Annual reports compare with other annual reports; quarterly reports compare with other quarterly reports, so the periods line up apples-to-apples. Q4 counts as quarterly (even though it's filed inside the 10-K) so it lines up with Q1/Q2/Q3 rather than the full fiscal year.

Selections are mirrored into the URL fragment (#ticker=…&a=…&b=…) so you can share or bookmark a specific diff.

Pick a filer to compare

Pick a ticker and two filings to see the diff.

Common concepts glossary

The 80 FASB tags below are the ones you will almost certainly encounter when diffing 10-K / 10-Q / 20-F filings. Use them as a starting point for spotting which concepts a filer added, dropped, or renamed period over period.

Income Statement

23 concepts

Cost of goods and services sold us-gaap:CostOfGoodsAndServicesSold

More specific cost-of-revenue tag used by filers that sell a mix of products and services.
Cost of revenue us-gaap:CostOfRevenue

Direct cost of generating revenue (a superset that covers both goods and services).
EPS — basic us-gaap:EarningsPerShareBasic

Basic earnings per common share: net income (less preferred dividends) divided by basic weighted-average shares outstanding.
EPS — diluted us-gaap:EarningsPerShareDiluted

Diluted EPS: net income divided by weighted-average shares + the dilutive effect of in-the-money options, RSUs, convertibles, etc.
General & administrative expense us-gaap:GeneralAndAdministrativeExpense

Stand-alone G&A line, used by filers that report S&M separately rather than rolling everything into SG&A.
Gross profit us-gaap:GrossProfit

Revenues minus cost of revenue. Filers that don't report cost of revenue separately omit this tag.
Income (loss) from continuing operations us-gaap:IncomeLossFromContinuingOperations

After-tax income from continuing operations, before any discontinued-operation effects.
Income tax expense (benefit) us-gaap:IncomeTaxExpenseBenefit

Provision for income taxes (net of any benefit from deferred tax movements + valuation-allowance releases).
Interest expense us-gaap:InterestExpense

Interest charged on debt + capitalised lease liabilities. Filers in net-debt positions also tag InterestIncome separately.
Interest income us-gaap:InterestIncome

Interest earned on cash + investments. Also tagged as InterestAndOtherIncome by some filers.
Net income (loss) us-gaap:NetIncomeLoss

Bottom-line net income attributable to all shareholders. Net income attributable to common stockholders is reported separately by filers with preferred stock.
Operating expenses us-gaap:OperatingExpenses

Aggregate operating expenses below gross profit. Often the sum of SG&A + R&D + restructuring + impairments.
Operating income (loss) us-gaap:OperatingIncomeLoss

Earnings from operations: revenue minus cost of revenue minus operating expenses. Excludes interest, tax, and non-operating items.
Other non-operating income (expense) us-gaap:OtherNonoperatingIncomeExpense

Catch-all below operating income for FX gains/losses, equity-method earnings, mark-to-market on investments, etc.
Pre-tax income from continuing operations us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Pre-tax income excluding discontinued operations and minority interests. Long tag name is FASB's; readers sometimes call it 'income before tax'.
Research & development expense us-gaap:ResearchAndDevelopmentExpense

R&D charged to expense in the period. Capitalised software development is reported elsewhere.
Revenue from contracts with customers (ex-tax) us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax

ASC 606 successor to Revenues for filers who adopted the standard explicitly. Excludes sales taxes collected on the customer's behalf.
Revenues us-gaap:Revenues

Top-line total revenue. Some filers tag the same number under RevenueFromContractWithCustomerExcludingAssessedTax (ASC 606) instead.
Sales revenue, net us-gaap:SalesRevenueNet

Pre-ASC 606 net-of-returns sales line. Largely deprecated for periods after 2018 — kept by some filers for back-period continuity.
Selling & marketing expense us-gaap:SellingAndMarketingExpense

Stand-alone selling-and-marketing line, paired with GeneralAndAdministrativeExpense by filers that keep the two split.
Selling, general & administrative expense us-gaap:SellingGeneralAndAdministrativeExpense

SG&A. Some filers split this into SellingAndMarketingExpense + GeneralAndAdministrativeExpense and omit the combined tag.
Weighted-average shares outstanding — basic us-gaap:WeightedAverageNumberOfSharesOutstandingBasic

Basic share count denominator for EPS — average over the reporting period.
Weighted-average shares outstanding — diluted us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Diluted share count denominator for EPS — basic + dilutive effect of in-the-money equity awards, convertibles, warrants.

Comprehensive Income

2 concepts

Comprehensive income, net of tax us-gaap:ComprehensiveIncomeNetOfTax

Net income plus other comprehensive income items (FX translation, hedging, pension, AFS securities).
Other comprehensive income (loss), net of tax us-gaap:OtherComprehensiveIncomeLossNetOfTax

All comprehensive-income items not flowing through the income statement, net of tax.

Balance Sheet

28 concepts

Accounts payable (current) us-gaap:AccountsPayableCurrent

Trade payables to suppliers expected to be paid within 12 months.
Accounts receivable, net (current) us-gaap:AccountsReceivableNetCurrent

Customer receivables expected within 12 months, net of the allowance for doubtful accounts.
Accrued liabilities (current) us-gaap:AccruedLiabilitiesCurrent

Accrued expenses recognised but not yet billed — payroll, taxes, interest, deferred revenue, etc.
Accumulated OCI, net of tax us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax

Cumulative balance of other-comprehensive-income items (FX, hedging, pension, AFS securities).
Additional paid-in capital us-gaap:AdditionalPaidInCapital

Cumulative proceeds from share issuance above par value, net of issuance costs. Includes the equity portion of stock-based compensation.
Cash & cash equivalents us-gaap:CashAndCashEquivalentsAtCarryingValue

Cash on hand + highly-liquid investments with original maturity ≤ 3 months. Excludes restricted cash and short-term investments tagged separately.
Common shares issued us-gaap:CommonStockSharesIssued

Cumulative shares ever issued by the filer, before subtracting any held in treasury.
Common shares outstanding us-gaap:CommonStockSharesOutstanding

Shares actually held by investors at the balance-sheet date — issued shares minus treasury shares.
Common stock (par value) us-gaap:CommonStockValue

Par or stated value × shares issued. Often a tiny number relative to paid-in capital and retained earnings.
Deferred income tax liabilities, net us-gaap:DeferredIncomeTaxLiabilitiesNet

Net deferred-tax liabilities arising from book-vs-tax timing differences. Negative when a net deferred-tax asset position.
Goodwill us-gaap:Goodwill

Excess of acquisition price over the fair value of identifiable net assets acquired. Tested annually for impairment, not amortised.
Intangible assets, net (ex-goodwill) us-gaap:IntangibleAssetsNetExcludingGoodwill

Acquired intangibles (customer lists, trademarks, technology, IPR&D) net of accumulated amortisation. Excludes goodwill.
Inventories, net us-gaap:InventoryNet

Inventory carried at the lower of cost or net realisable value (FIFO / weighted-average / LIFO depending on filer's policy).
Long-term debt — current portion us-gaap:LongTermDebtCurrent

Portion of long-term debt scheduled to mature within the next 12 months. The remainder sits in LongTermDebtNoncurrent.
Long-term debt — non-current us-gaap:LongTermDebtNoncurrent

Long-term debt scheduled to mature beyond the next 12 months. Excludes the current portion above.
Long-term debt (combined) us-gaap:LongTermDebt

Combined balance of long-term debt — current portion + non-current portion. Some filers report only the split.
Operating lease liability — non-current us-gaap:OperatingLeaseLiabilityNoncurrent

ASC 842 operating-lease obligation due beyond 12 months. Paired with the right-of-use asset.
Operating lease right-of-use asset us-gaap:OperatingLeaseRightOfUseAsset

ASC 842 ROU asset for operating leases. Mirrors the operating-lease liability on the other side of the balance sheet.
Property, plant & equipment, net us-gaap:PropertyPlantAndEquipmentNet

PP&E at historical cost minus accumulated depreciation. Capitalised right-of-use assets are typically reported on a separate line.
Retained earnings (accumulated deficit) us-gaap:RetainedEarningsAccumulatedDeficit

Cumulative net income since inception minus cumulative dividends paid. Negative when the filer has accumulated losses.
Short-term investments us-gaap:ShortTermInvestments

Marketable securities expected to mature or be sold within 12 months. Included in the broader 'cash + ST investments' figure on dashboards.
Stockholders' equity us-gaap:StockholdersEquity

Common-shareholder equity. Excludes preferred stock and minority interests when those are reported separately.
Stockholders' equity (incl. NCI) us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

Stockholders' equity including minority interests — used by filers with consolidated subsidiaries that aren't 100% owned.
Total assets us-gaap:Assets

Total assets — sum of every asset line on the balance sheet.
Total current assets us-gaap:AssetsCurrent

Sum of cash, short-term investments, receivables, inventory and other assets expected to convert to cash within 12 months.
Total current liabilities us-gaap:LiabilitiesCurrent

Sum of payables, accruals, current portion of debt, and other obligations due within 12 months.
Total liabilities us-gaap:Liabilities

Sum of every liability line on the balance sheet.
Treasury stock us-gaap:TreasuryStockValue

Cost of repurchased shares held in treasury. Reported as a negative balance inside stockholders' equity.

Cash Flow Statement

18 concepts

Acquisitions, net of cash acquired us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired

Cash paid for M&A targets, net of any cash inherited on the acquired balance sheet. Sits inside CFI.
Capital expenditures (capex) us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

Cash paid for PP&E. Subtracted from CFO to compute free-cash-flow.
Cash from financing (CFF) us-gaap:NetCashProvidedByUsedInFinancingActivities

Net cash flowing to/from debt holders and equity holders — borrowings, repayments, buybacks, dividends, share issuance.
Cash from investing (CFI) us-gaap:NetCashProvidedByUsedInInvestingActivities

Cash used for or generated by capex, acquisitions, divestitures, and changes in marketable-security positions.
Cash from operations (CFO) us-gaap:NetCashProvidedByUsedInOperatingActivities

Cash generated or used by core operations after working-capital movements. Starting point for free-cash-flow.
Common-stock buybacks us-gaap:PaymentsForRepurchaseOfCommonStock

Cash used to repurchase the filer's own common shares. The single biggest financing-activity outflow for many large-cap filers.
Common-stock dividends paid us-gaap:PaymentsOfDividendsCommonStock

Subset of PaymentsOfDividends — cash dividends paid specifically on common stock.
Depreciation & amortisation us-gaap:DepreciationAndAmortization

Combined non-cash D&A — used by filers that don't separately tag depletion.
Depreciation, depletion & amortisation us-gaap:DepreciationDepletionAndAmortization

Non-cash D&A added back inside the operating-activities reconciliation. Combined depreciation + amortisation, sometimes including depletion for resource-extraction filers.
Dividends paid us-gaap:PaymentsOfDividends

Total cash dividends paid to all classes of stockholders during the period.
Proceeds from common-stock issuance us-gaap:ProceedsFromIssuanceOfCommonStock

Cash raised by selling new common shares (secondary offerings + employee-plan exercises that the filer captures in financing rather than operating activities).
Proceeds from long-term debt issuance us-gaap:ProceedsFromIssuanceOfLongTermDebt

Cash raised by issuing new long-term debt. Pair with RepaymentsOfLongTermDebt for a net-issuance view.
Proceeds from PP&E disposals us-gaap:ProceedsFromSaleOfPropertyPlantAndEquipment

Cash inflow from selling fixed assets — typically small, but can be large after a divestiture or sale-leaseback.
Repayments of long-term debt us-gaap:RepaymentsOfLongTermDebt

Principal paid on long-term debt during the period. Excludes interest (which sits in operating activities).
Stock-based compensation expense us-gaap:ShareBasedCompensation

Non-cash SBC charge added back to reconcile net income with cash from operations. Larger than D&A for many tech filers.
Δ accounts payable us-gaap:IncreaseDecreaseInAccountsPayable

Working-capital movement — an increase in payables increases cash from operations (the filer is stretching suppliers).
Δ accounts receivable us-gaap:IncreaseDecreaseInAccountsReceivable

Working-capital movement — an increase in receivables reduces cash from operations (cash didn't arrive yet).
Δ inventories us-gaap:IncreaseDecreaseInInventories

Working-capital movement — an inventory build reduces cash from operations.

Stockholders' Equity

4 concepts

Common cash dividends declared us-gaap:DividendsCommonStockCash

Cash dividends declared on common stock during the period — shown on the equity statement; doesn't always match the cash actually paid (which sits on the cash-flow statement).
Common dividends per share — declared us-gaap:CommonStockDividendsPerShareDeclared

Dividends declared per common share during the period. Reader-facing dividend yield comes from this multiplied by share-count and divided by market cap.
Common stock issued — value us-gaap:StockIssuedDuringPeriodValueNewIssues

Dollar value of common stock issued during the period (secondary offerings, ATM programs, equity compensation settlement).
Common stock repurchased & retired — value us-gaap:StockRepurchasedAndRetiredDuringPeriodValue

Dollar value of repurchased shares that were immediately retired (rather than held in treasury). Reduces both shares outstanding and additional paid-in capital.

Notes

5 concepts

Document period end date dei:DocumentPeriodEndDate

Last day of the period the filing covers. Distinct from the filing date (which is when the report was lodged with EDGAR).
Document type dei:DocumentType

10-K, 10-Q, 20-F, 8-K, etc. — the SEC form filed. Used by the comparison engine to keep annuals separate from quarterlies.
Entity central index key (CIK) dei:EntityCentralIndexKey

10-digit SEC identifier used in EDGAR URLs and across XBRL filings. Stable for the life of the filer.
Entity common stock shares outstanding (cover page) dei:EntityCommonStockSharesOutstanding

Cover-page share count — reported as of a date close to the filing date, usually a few weeks more recent than the balance-sheet date.
Entity registrant name dei:EntityRegistrantName

Legal name of the filer as registered with the SEC. Carries through every filing without changing absent a corporate restructuring.