Reference document / Methodology

How the dataset is assembled

Source documents first, structured extraction second, validation and public limitations visible throughout.

Versionv0.2 Package generated2026-09-12 ReleaseStatic Scope11 public companies
01

Source documents

Annual reports, interim reports, quarterly releases, and company disclosures are the primary evidence base.

02

Extraction and normalization

Financial statement fields are normalized into a consistent schema while preserving reporting currency, fiscal year, and source status.

03

Validation

Rows are checked for required fields, value consistency, source traceability, and known company-specific limitations.

04

Reported and calculated annual data

Annual rows keep reported and calculated fields distinct. For calculated Evidence, the panel separately states whether the internal dependency graph is valid, whether the public inputs permit an exact replay, and whether the complete public source chain can be followed. Private supporting facts are not distributed in the preview.

05

Interim data

Q1 and H1 coverage depends on what each company publishes. Sales updates are not treated as full P&L releases.

06

Accounting ratios

Accounting ratios are calculated from available fundamentals and remain blank when inputs are missing or not comparable.

07

Valuation ratios

Market-cap and enterprise-value ratios are shown where market data, currency context, and accounting inputs support them. EV/Revenue is a calculated field (enterprise value divided by same-fiscal-year revenue, same currency), not a reported company figure.

08

Provenance scope

Field-level provenance (source report, URL, extraction method) covers accounting fields extracted from annual reports. Market data fields such as year-end share price and market capitalization do not yet carry per-field provenance and should be independently re-verified before valuation use.

09

FX limitations

The beta exposes FX status fields. It does not silently convert values where conversion policy is not defined.

10

Missing values

Missing values remain visible. A blank field means unavailable, not zero, and not inferred. KLIN.SW FY2015–FY2017 are documented-missing placeholders; FY2018 is recovered from official consolidated statements whose accounting standard is not stated. KLIN.SW uses EUR reporting currency and CHF market currency; ratios requiring undocumented FX remain blank, while genuine zero-dividend years remain zero. Reported and calculated FCF remain separate.

11

Public limitations

The preview dataset is a static data release for review and analysis workflows. It is not a live backend, not a pricing product, and contains no investment advice, forecasts, target prices, or buy/sell/hold recommendations. The full list of known gaps is published in limitations.md.