fundamental-income-statement

name

fundamental-income-statement

description

Use to look up the exact path or spelling of any Morningstar INCOME STATEMENT field on a QuantConnect/LEAN `Fundamental` object — everything under `f.financial_statements.income_statement.*` — revenue, cost/expense lines, operating and net income, EBIT/EBITDA, interest, tax, and dividends paid. Triggers — "path to net income / total revenue / gross profit / EBITDA / interest expense / income before extraordinary items". For other field families start at the equity-fundamental-data skill.

Income-statement fields — Fundamental data points

Full path from the snapshot f with the field's description — copy the path rather than guessing from English names; a wrong path wastes a backtest run. The path-reading rules and the index of all field-family skills are in the equity-fundamental-data skill.

Reading the paths

• A path ending in .[value 1M 2M 3M 6M 9M 12M] is a MultiPeriodField — append one period accessor to read the number. .value is the most recent reported period; the 1M–12M tokens are .one_month .two_months .three_months .six_months .nine_months .twelve_months respectively (trailing-twelve-month at 12M). e.g. f.financial_statements.income_statement.net_income.twelve_months. Forgetting the accessor is silent — the wrapper compares as truthy and numeric inequalities give nonsense.
• A path with no bracket is read directly. e.g. f.valuation_ratios.pe_ratio.
• The integer *_code fields under asset_classification compare against the named constants in the fundamental-classification skill.

Data points

Data point	Description
f.financial_statements.income_statement.is_file_date.[value 1M 2M 3M 6M 9M 12M]	Filing date of the Income Statement.
f.financial_statements.income_statement.amortization.[value 1M 2M 3M 6M 9M 12M]	The non-cash expense recognized on intangible assets over the benefit period of the asset.
f.financial_statements.income_statement.securities_amortization.[value 1M 2M 3M 6M 9M 12M]	The gradual elimination of a liability, such as a mortgage, in regular payments over a specified period of time. Such payments must be sufficient to cover both principal and interest.
f.financial_statements.income_statement.cost_of_revenue.[value 1M 2M 3M 6M 9M 12M]	The aggregate cost of goods produced and sold and services rendered during the reporting period. It excludes all operating expenses such as depreciation, depletion, amortization, and SG&A. For the must have cost industry, if the number is not reported by the company, it will be calculated based on accounting equation. Cost of Revenue = Revenue - Operating Expenses - Operating Profit.
f.financial_statements.income_statement.depletion.[value 1M 2M 3M 6M 9M 12M]	The non-cash expense recognized on natural resources (eg. Oil and mineral deposits) over the benefit period of the asset.
f.financial_statements.income_statement.depreciation.[value 1M 2M 3M 6M 9M 12M]	The current period non-cash expense recognized on tangible assets used in the normal course of business, by allocating the cost of assets over their useful lives, in the Income Statement. Examples of tangible asset include buildings, production and equipment.
f.financial_statements.income_statement.depreciation_and_amortization.[value 1M 2M 3M 6M 9M 12M]	The sum of depreciation and amortization expense in the Income Statement. Depreciation is the non-cash expense recognized on tangible assets used in the normal course of business, by allocating the cost of assets over their useful lives Amortization is the non-cash expense recognized on intangible assets over the benefit period of the asset.
f.financial_statements.income_statement.depreciation_amortization_depletion.[value 1M 2M 3M 6M 9M 12M]	The sum of depreciation, amortization and depletion expense in the Income Statement. Depreciation is the non-cash expense recognized on tangible assets used in the normal course of business, by allocating the cost of assets over their useful lives Amortization is the non-cash expense recognized on intangible assets over the benefit period of the asset. Depletion is the non-cash expense recognized on natural resources (eg. Oil and mineral deposits) over the benefit period of the asset.