8-K
The current report companies use to disclose material events between periodic filings.
Investor reference
SEC API for AI Glossary
Definitions for SEC filings, EDGAR identifiers, financial metrics, ownership, dilution, factors, macro data, semantic search, and API operations.
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A
B
C
Cash Runway
Estimated time a company can fund operations before needing more capital.
CIK
The Central Index Key the SEC uses to identify filers.
Company Overview
A compact issuer profile combining identity, classification, filing, and market context.
Convertible Debt
Debt that can convert into equity under specified terms.
Current Ratio
Current assets divided by current liabilities.
D
Debt-to-Equity
A leverage ratio comparing debt to shareholders' equity.
DEF 14A
The definitive proxy statement for shareholder meetings, governance, voting, and compensation.
Dilution
Reduction in existing holders' ownership or economic claim from new shares or share equivalents.
Dilution Score
A structured signal that grades dilution risk using filings, financing terms, runway, and overhang indicators.
E
EBITDA
Earnings before interest, taxes, depreciation, and amortization.
Economic Surprise
The gap between an economic release and market expectations.
EDGAR
The SEC system that receives, stores, and publishes company and fund filings.
Effective Tax Rate
Tax expense divided by pre-tax income, with adjustments often needed for unusual items.
Enterprise Value
A valuation measure that adds net debt and other senior claims to equity value.
Entity Resolution
The process of mapping names, tickers, CIKs, and security identifiers to a canonical entity.
Executive Compensation
Pay, equity awards, incentives, and performance metrics disclosed for senior executives.
F
Factor Exposure
Sensitivity of a stock or portfolio to systematic drivers such as value, momentum, quality, size, or industry factors.
Factor Return
The return of a systematic factor over a period.
Float
Shares available for public trading after restricted, insider, or otherwise unavailable shares are excluded.
Footnotes
Financial statement notes that explain accounting policies, estimates, commitments, and line-item detail.
Form 4
The SEC form insiders use to report changes in beneficial ownership.
Form ADV
The adviser registration disclosure used for investment adviser profile and conflict analysis.
Free Cash Flow
Cash from operations minus capital expenditures, before optional refinements.
Freshness
Metadata indicating how current a response is relative to source publication and processing.
G
I
M
Macro Indicator
A time series describing an economic variable such as inflation, GDP, unemployment, rates, or credit conditions.
Materialization
The process and versioned output that turn raw source data into queryable records.
MD&A
Management's discussion of results, liquidity, trends, and known uncertainties.
N
O
P
Pay-As-You-Go
A usage-based pricing model where charges scale with API consumption after included usage.
Portfolio Attribution
Decomposition of portfolio return into positions, factors, sectors, allocation, selection, or residual effects.
Provenance
Metadata showing where a value, passage, or conclusion came from.
R
Related Party Transaction
A transaction involving insiders, affiliates, controlled entities, or other related parties.
Revenue Recognition
The accounting policy and judgment governing when revenue is recorded.
Reverse Split
A share consolidation that reduces share count and raises nominal share price proportionally.
Risk Factors
Filed risk disclosures that describe material risks to the business, securities, or offering.
S
S-1
The SEC registration statement used by many issuers to register securities for public sale.
Schedule 13D
A beneficial ownership filing often associated with active or control-oriented stakes.
Schedule 13G
A shorter beneficial ownership filing typically used by passive or exempt holders.
Segment Reporting
Disclosure of operating results by business line, geography, or other reportable segment.
Semantic Search
Search that retrieves filings by meaning, not only exact keywords.
Shares Outstanding
The number of issued shares currently outstanding, usually reported as basic or diluted.
Subsidiary
A controlled entity whose ownership and legal structure may matter to risk, tax, operations, or financing.
W
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