Who we cover, and how foreign filers are read
Every company figure on StockTools comes from a filing with the US Securities and Exchange Commission. That sets the boundary: US filers, and foreign private issuers that file an annual report on Form 20-F or Form 40-F with the SEC, usually because their shares or ADSs trade in the US. A company that files only with its home regulator is outside it, however large. We do not claim coverage of any country’s whole market.
Two kinds of foreign filer
- Foreign filers reporting under US GAAP (in our sample: ASML, BABA, CNI, ENB, SHOP) are read exactly like US filers. Per-share figures are put in ADS terms where the ADS ratio can be read from the filing.
- Foreign filers reporting under IFRS file their figures under a different taxonomy (ifrs-full). For them the stock page shows the annual figures mapped below, in the currency filed, each with its concept and its filing. Other sections on their page say when they do not apply.
What is mapped
Each figure is read at the year end of the newest annual report, from the concepts listed in order. A figure with none of them for that year is not shown, and the page says so; nothing is filled from a neighbouring line or an older year.
| Figure | IFRS concept read (ifrs-full) | Shown beside US GAAP |
|---|---|---|
| Revenue | Revenue, then RevenueFromContractsWithCustomers | RevenueFromContractWithCustomerExcludingAssessedTax, Revenues |
| Gross profit | GrossProfit | GrossProfit |
| Operating profit | ProfitLossFromOperatingActivities | OperatingIncomeLoss |
| Net income | ProfitLossAttributableToOwnersOfParent, then ProfitLoss Profit attributable to owners of the parent first; profit for the year, which includes any minority share, only when that is not tagged. The concept read is printed beside the figure. | NetIncomeLoss, then ProfitLoss |
| Diluted EPS | DilutedEarningsLossPerShare Per ordinary share as filed, not per ADS. | EarningsPerShareDiluted |
| Total assets | Assets | Assets |
| Total liabilities | Liabilities | Liabilities |
| Shareholders’ equity | EquityAttributableToOwnersOfParent, then Equity Equity attributable to owners of the parent first; total equity, which includes any minority share, only when that is not tagged. | StockholdersEquity |
| Cash and equivalents | CashAndCashEquivalents | CashAndCashEquivalentsAtCarryingValue |
| Operating cash flow | CashFlowsFromUsedInOperatingActivities | NetCashProvidedByUsedInOperatingActivities |
| Capital spending | PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities | PaymentsToAcquirePropertyPlantAndEquipment |
| Share-based payment | AdjustmentsForSharebasedPayments | ShareBasedCompensation |
What is not mapped, and why
- Trailing-twelve-month and quarterly figures. IFRS filers report half-years on 6-K rather than quarters on 10-Q, so a trailing year would join periods that were never filed as one. Annual 20-F and 40-F figures only.
- Piotroski F, Altman Z and Beneish M scores. Each model was fitted on US GAAP statements, and its inputs (for example accruals and working capital lines) are tagged differently under IFRS. We do not carry a model to a population it was not built on.
- Market cap, P/E and per-ADS figures. These need a share count in ADS terms and a price in the same currency as the figures. The existing ADS step covers US-GAAP foreign filers only; for an IFRS filer they abstain.
- Revenue for a bank that tags no revenue line. HSBC files no Revenue concept, and its "revenue and operating income" line mixes net interest income with fees. The figure abstains rather than borrow a line that means something else. A bank that does tag Revenue (TD) shows it as filed.
- Convenience translations. Some filers (TSM) add a translation of the newest year into USD at one exchange rate. We show the presentation currency, where every year is on the same basis.
- Currency conversion. Figures stay in the currency filed. Converting would add an exchange rate and a date we chose, not one the company filed.
- Restatement ledger, filing change lines, dividends and segment revenue. These read us-gaap concepts and are not yet extended. Each says so on the page rather than showing an empty result.
The sample this was built on
Before mapping anything we read the SEC companyfacts of 20 foreign filers on 2026-11-05. 5 file US GAAP. The 15 that file IFRS present in 6 currencies (USD, DKK, EUR, JPY, CAD, TWD). 4 of them tag every figure above; the rest leave some out, listed here as the stock page shows them.
| Company | Currency | Newest annual report | Figures not tagged that year |
|---|---|---|---|
| AZN | USD | 20-F, year to 2025-12-31 | None |
| BHP | USD | 20-F, year to 2025-06-30 | gross profit, share-based payment |
| BP | USD | 20-F, year to 2025-12-31 | gross profit, diluted EPS, capital spending |
| DEO | USD | 20-F, year to 2025-06-30 | capital spending, share-based payment |
| HSBC | USD | 20-F, year to 2025-12-31 | revenue, gross profit |
| INFY | USD | 20-F, year to 2025-03-31 | capital spending |
| NVO | DKK | 20-F, year to 2025-12-31 | None |
| RIO | USD | 20-F, year to 2025-12-31 | gross profit, capital spending, share-based payment |
| SAP | EUR | 20-F, year to 2025-12-31 | capital spending |
| SHEL | USD | 20-F, year to 2025-12-31 | gross profit, operating profit, diluted EPS, capital spending, share-based payment |
| SONY | JPY | 20-F, year to 2025-03-31 | gross profit, capital spending, share-based payment |
| TD | CAD | 40-F, year to 2025-10-31 | gross profit, operating profit, capital spending, share-based payment |
| TM | JPY | 20-F, year to 2025-03-31 | gross profit, capital spending, share-based payment |
| TSM | TWD | 20-F, year to 2024-12-31 | None |
| UL | EUR | 20-F, year to 2025-12-31 | None |
TSM’s newest annual report in companyfacts on that date was the 20-F for 2024, so its figures are for 2024. A stock page always reads the newest report the SEC holds when the page is built.
Source: SEC XBRL companyfacts, ifrs-full and us-gaap taxonomies, read on the stock page from the same payload as every other figure there. Information only. Methodology