Point-in-Time Fundamentals
What the filings actually said on a past date: as first reported, as later revised, or as known on any as-of date.
What data it carries
Statement fundamentals with their revision history and knowledge time preserved, rather than a single current-state value that overwrites what came before.
- Three retrieval modes ·
latest(current view),original(as first filed) andas_of(as known on a date you choose), never collapsed into one another - Revision vintages · each restatement kept as its own observation, so a superseded figure is still retrievable rather than destroyed by the correction
- Knowledge time · when a value actually became knowable, resolved from filing acceptance where available and reported with its source so you can see how it was determined
- Period structure · fiscal period, period start and end, and duration, with duration applied as a hard filter so a three-month figure is never returned where an annual one was asked for
- Provenance · the accession and tag behind each observation
- Earnings-announcement calendar · for every 10-K and 10-Q, the date results were separately announced in an earnings 8-K alongside the date the formal statement was filed, and the gap between them. This is what lets knowledge time fall on the announcement rather than the filing, and about 28% of reports have no separate announcement, reported as such rather than guessed
Why this is a separate product
Ordinary financial APIs answer “what is the figure for FY2023?”. That question has a different answer depending on when you ask it, and most data silently gives you the newest one.
- A backtest built on restated fundamentals is look-ahead biased: it trades on numbers that were not published until months later.
- A transaction multiple computed from today’s EBITDA is not the multiple the buyer paid: the target’s EBITDA at the time is the only correct denominator.
- This dataset answers with what was available at or before your as-of date, so a historical study can be reproduced rather than merely asserted.
- Units are returned raw, exactly as filed, and labelled, not silently rescaled to match another endpoint’s convention.
Best real-life usage
- Honest backtests: build a factor or screen on the fundamentals that were genuinely knowable at each rebalance.
- Transaction multiples: value a deal against the target’s figures as of the announcement date.
- Restatement research: measure how often, how far and in which direction a filer revises.
- Model audit: reproduce what a model saw on the day it made a call.
Combine with other datasets
Each analysis below pairs this dataset with another to answer a question neither can alone.
Pair a historical price with the fundamentals known on that same date, the pairing most valuation studies get wrong.
Check a factor built on current fundamentals against one built on point-in-time values.
Value a counterparty relationship using the figures available when it was disclosed.
Over MCP with AI agents
Connect an AI agent to the CSIMarket MCP server (mcp.csimarket.com) and it can call these endpoints as tools, no glue code. Ask in plain language; the agent picks the endpoints, fetches the data, and composes the answer.
- “When did this company actually announce results, and how many days before the formal filing?”
- “What financial information was available for Apple as of June 30, 2024, as it was known then, not as later restated?”
- “Show me the originally reported figure and every subsequent revision for this company.”