Financial statements

VietFin provides access to financial statements as quarterly or annual.

Financial statement functions are grouped under the vf.equity.fundamental class.

The typical financial statements consist of three endpoints:

• Balance Sheet: vf.equity.fundamental.balance()

• Income Statement: vf.equity.fundamental.income()

• Cash Flow Statement: vf.equity.fundamental.cash()

The main parameters are:

• symbol: The company’s ticker symbol.

• period: ‘annual’ or ‘quarter’. Default is ‘annual’.

However:

• Every data provider has their own way of parsing and organizing the three financial statements.

• Items within each statement will vary by source.

• Names of line items will also vary by source.

This example will try to highlight how different providers have different labels and values for a company’s facts.

from vietfin import vf
import pandas as pd

compare = pd.DataFrame()

# Collect all of the line item "total assets" in Balance Sheet of company "ACB" from provider "tcbs"
tcbs = vf.equity.fundamental.balance(symbol="acb", period="annual", provider="tcbs").to_df()
tcbs = tcbs.query('items.str.contains("TOTAL ASSETS", case=False)')
tcbs = tcbs.set_index("fiscal_year")
compare["tcbs"] = tcbs["values"]

# Do similar thing with "ssi" as provider
ssi = vf.equity.fundamental.balance(symbol="acb", period="annual", provider="ssi").to_df()
ssi = ssi.query('items.str.contains("TOTAL ASSETS", case=False)')
ssi['fiscal_period'] = ssi['fiscal_period'].astype(int)
ssi = ssi.set_index("fiscal_period")
compare["ssi"] = ssi["values"]

compare.head(5)

Retrieved 748 data point for balancesheet, of stock ticker ACB.
Retrieved 1 records for equity.search() from SSI.
Retrieved 1056 data point for BalanceSheet, of stock ticker ACB.

	tcbs	ssi
fiscal_year
2023	718795.0	7.187946e+14
2022	607875.0	6.078752e+14
2021	527770.0	5.277699e+14
2020	444530.0	4.445301e+14
2019	383514.0	3.835144e+14

Next, let’s see how each provider organize the line items in the financial statement for each fiscal period.

# Collect all the line items in Balance Sheet of company "ACB" for fiscal_year 2022 from provider "tcbs"
tcbs = vf.equity.fundamental.balance(symbol="acb", period="annual", provider="tcbs").to_df()
tcbs = tcbs.query('fiscal_year == 2022').reset_index(drop=True)
tcbs.head(5)

Retrieved 748 data point for balancesheet, of stock ticker ACB.

	fiscal_year	fiscal_quarter	period	items	values	symbol
0	2022	5	annual	shortAsset	NaN	ACB
1	2022	5	annual	cash and cash equivalents	8461.0	ACB
2	2022	5	annual	shortInvest	NaN	ACB
3	2022	5	annual	shortReceivable	NaN	ACB
4	2022	5	annual	inventory	NaN	ACB

# Collect all of the line items in Balance Sheet of company "ACB" for fiscal_year 2022 from provider "ssi"
ssi = vf.equity.fundamental.balance(symbol="acb", period="annual", provider="ssi").to_df()
ssi['fiscal_period'] = ssi['fiscal_period'].astype(int)
ssi = ssi.query('fiscal_period == 2022').reset_index(drop=True)
ssi.head(5)

Retrieved 1 records for equity.search() from SSI.
Retrieved 1056 data point for BalanceSheet, of stock ticker ACB.

	fiscal_period	period	items	values
0	2022	annual	TOTAL ASSETS	6.078752e+14
1	2022	annual	Cash and precious metals	8.460892e+12
2	2022	annual	Balances with the SBV	1.365753e+13
3	2022	annual	Placements & loan to credit institutions	8.597131e+13
4	2022	annual	Trading securities, net	1.131327e+12