Figures a later SEC filing changed

The rule, and the sample it came from

We measured before writing the rule. Across 53 US companies on 2026-11-05, 37,487 period figures were printed by more than one periodic report, and 34,067 of them (90.9%) carried the identical value every time: a figure repeated as a comparative, not a figure restated. Of the changes, 320 were a share or per-share figure re-filed at a stock split ratio and 658 were under 0.05% of the earlier value, the same figure printed at a different rounding. Those are counted but not listed. 2,677 changes remained, at all 53 companies. Only 31 of them came in an amended filing (at 7 companies); nearly all were a later 10-Q or 10-K recasting a past period.

• Figures checked: Revenue, Gross profit, Operating income, Net income, Diluted EPS, Diluted share count, Total assets, Total liabilities, Shareholders’ equity, Cash and equivalents, Long-term debt, Operating cash flow, Capital spending, each under the us-gaap concept the company filed it with.
• Only periodic reports and their amendments (10-K, 10-Q, 20-F, 40-F). An 8-K press release can carry XBRL too, but it is not the filed statement.
• A split ratio is a whole factor from 2 to 50, or 3 for 2, within 1%, on a share or per-share figure only.
• Each change is between two consecutive filings that printed the period, so a figure changed twice appears twice.
• We do not read the reason. A changed figure may be an error correction, a new accounting standard applied to past years, or a business moved to discontinued operations. The later filing says which; we never call a change an error.
• Each company page lists its newest 30 changes; every change is counted.